1、 这是本人从各处收集的关于会计方面的专业词汇,望对于渴望精进的你有所帮助会计基础词汇表帐目名词一、 资产类 Assets流动资产 Current assets货币资金 Cash and cash equivalents现金 Cash银行存款 Cash in bank 其他货币资金 Other cash and cash equivalents外埠存款 Other city Cash in bank银行本票 Cashiers cheque 银行汇票 Bank draft 信用卡 Credit card 信用证保证金 L/C Guarantee deposits存出投资款 Refundable d
2、eposits短期投资 Short-term investments股票 Short-term investments - stock债券 Short-term investments - corporate bonds基金 Short-term investments - corporate funds其他 Short-term investments - other短期投资跌价准备 Short-term investments falling price reserves应收款 Account receivable应收票据 Note receivable 银行承兑汇票 Bank accep
3、tance 商业承兑汇票 Trade acceptance 应收股利 Dividend receivable应收利息 Interest receivable应收账款 Account receivable其他应收款 Other notes receivable坏账准备 Bad debt reserves预付账款 Advance money应收补贴款 Cover deficit by state subsidies of receivable库存资产 Inventories物资采购 Supplies purchasing原材料 Raw materials包装物 Wrappage 低值易耗品 Low
4、-value consumption goods 材料成本差异 Materials cost variance 自制半成品 Semi-Finished goods库存商品 Finished goods商品进销差价 Differences between purchasing and selling price委托加工物资 Work in process - outsourced委托代销商品 Trust to and sell the goods on a commission basis受托代销商品 Commissioned and sell the goods on a commission
5、 basis存货跌价准备 Inventory falling price reserves分期收款发出商品 Collect money and send out the goods by stages待摊费用 Deferred and prepaid expenses长期投资 Long-term investment 长期股权投资 Long-term investment on stocks股票投资 Investment on stocks其他股权投资 Other investment on stocks长期债权投资 Long-term investment on bonds 债券投资 Inv
6、estment on bonds 其他债权投资 Other investment on bonds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 Bcreditors rights investment depreciation reserves委托贷款 Entrust loans 本金 Principal 利息 Interest 减值准备 Depreciation reserves固定资产 Fixed asset
7、s 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累计折旧 Accumulated depreciation 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工程物资 Project
8、goods and material专用材料 Special-purpose material专用设备 Special-purpose equipment 预付大型设备款 Prepayments for equipment为生产准备的工具及器具 Preparative instruments and implement for fabricate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 G
9、eneral overhaul project在建工程减值准备 Construction-in-process depreciation reserves固定资产清理 Liquidation of fixed assets 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无形资产减值准备 Intangible Assets depreciation reserves专利权减值准备 Patent rights
10、 depreciation reserves商标权减值准备 trademark rights depreciation reserves未确认融资费用 Unacknowledged financial charges 待处理财产损溢 Wait deal assets loss or income 待处理财产损溢 Wait deal assets loss or income 待处理流动资产损溢 Wait deal intangible assets loss or income 待处理固定资产损溢 Wait deal fixed assets loss or incomeaccountant
11、genaral 会计主任account balancde 结平的帐户account bill 帐单account books 帐 account classification 帐户分类 account current 往来帐 account form of balance sheet 帐户式资产负债表 account form of profit and loss statement 帐户式损益表 account payable 应付帐款 account receivable 应收帐款account of payments 支出表account of receipts 收入表 account
12、title 帐户名称,会计科目accounting year 或 financial year 会计年度accounts payable ledger 应付款分类帐 Accounting period(会计期间)are related to specific time periods ,typically one year(通常是一年)资产负债表:balance sheet 可以不大写 b利润表: income statements (or statements of income)利润分配表:retained earnings现金流量表:cash flows二、负债类 Liability 短
13、期负债 Current liability 短期借款 Short-term borrowing应付票据 Notes payable 银行承兑汇票 Bank acceptance 商业承兑汇票 Trade acceptance 应付账款 Account payable预收账款 Deposit received 代销商品款 Proxy sale goods revenue应付工资 Accrued wages 应付福利费 Accrued welfarism 应付股利 Dividends payable 应交税金 Tax payable应交增值税 value added tax payable 进项税
14、额 Withholdings on VAT已交税金 Paying tax转出未交增值税 Unpaid VAT changeover减免税款 Tax deduction销项税额 Substituted money on VAT出口退税 Tax reimbursement for export 进项税额转出 Changeover withnoldings on VAT出口抵减内销产品应纳税额 Export deduct domestic sales goods tax转出多交增值税 Overpaid VAT changeover未交增值税 Unpaid VAT应交营业税 Business tax
15、payable应交消费税 Consumption tax payable应交资源税 Resources tax payable应交所得税 Income tax payable 应交土地增值税 Increment tax on land value payable应交城市维护建设税 Tax for maintaining and building cities payable应交房产税 Housing property tax payable应交土地使用税 Tenure tax payable应交车船使用税 Vehicle and vessel usage license plate tax(V
16、VULPT) payable应交个人所得税 Personal income tax payable其他应交款 Other fund in conformity with paying其他应付款 Other payables预提费用 Drawing expense in advance 其他负债 Other liabilities待转资产价值 Pending changerover assets value预计负债 Anticipation liabilities长期负债 Long-term Liabilities 长期借款 Long-term loans一年内到期的长期借款 Long-term
17、 loans due within one year一年后到期的长期借款 Long-term loans due over one year应付债券 Bonds payable 债券面值 Face value, Par value债券溢价 Premium on bonds 债券折价 Discount on bonds 应计利息 Accrued interest 长期应付款 Long-term account payable应付融资租赁款 Accrued financial lease outlay一年内到期的长期应付 Long-term account payable due within o
18、ne year一年后到期的长期应付 Long-term account payable over one year专项应付款 Special payable一年内到期的专项应付 Long-term special payable due within one year一年后到期的专项应付 Long-term special payable over one year递延税款 Deferral taxes所有者权益类 OWNERS EQUITY资本 Capita实收资本(或股本) Paid-up capital(or stock) 实收资本 Paicl-up capital 实收股本 Paid-
19、up stock 已归还投资 Investment Returned公积 资本公积 Capital reserve 资本(或股本)溢价 Cpital(or Stock) premium接受捐赠非现金资产准备 Receive non-cash donate reserve股权投资准备 Stock right investment reserves 拨款转入 Allocate sums changeover in外币资本折算差额 Foreign currency capital 其他资本公积 Other capital reserve 盈余公积 Surplus reserves 法定盈余公积 Le
20、gal surplus任意盈余公积 Free surplus reserves法定公益金 Legal public welfare fund储备基金 Reserve fund企业发展基金 Enterprise expension fund利润归还投资 Profits capitalizad on return of investment利润 Profits本年利润 Current year profits利润分配 Profit distribution 其他转入 Other chengeover in提取法定盈余公积 Withdrawal legal surplus提取法定公益金 Withdr
21、awal legal public welfare funds提取储备基金 Withdrawal reserve fund提取企业发展基金 Withdrawal reserve for business expansion提取职工奖励及福利基金 Withdrawal staff and workers bonus and welfare fund利润归还投资 Profits capitalizad on return of investment应付优先股股利 Preferred Stock dividends payable 提取任意盈余公积 Withdrawal other common a
22、ccumulation fund应付普通股股利 Common Stock dividends payable转作资本(或股本)的普通股股利 Common Stock dividends change to assets(or stock)未分配利润 Undistributed profit 四、成本类 Cost生产成本 Cost of manufacture基本生产成本 Base cost of manufacture辅助生产成本 Auxiliary cost of manufacture制造费用 Manufacturing overhead材料费 Materials管理人员工资 Execut
23、ive Salaries奖金 Wages退职金 Retirement allowance补贴 Bonus外保劳务费 Outsourcing fee福利费 Employee benefits/welfare会议费 Coferemce加班餐费 Special duties市内交通费 Business traveling通讯费 Correspondence电话费 Correspondence水电取暖费 Water and Steam税费 Taxes and dues租赁费 Rent管理费 Maintenance车辆维护费 Vehicles maintenance油料费 Vehicles mainte
24、nance培训费 Education and training接待费 Entertainment图书、印刷费 Books and printing运费 Transpotation保险费 Insurance premium支付手续费 Commission杂费 Sundry charges折旧费 Depreciation expense 机物料消耗 Article of consumption劳动保护费 Labor protection fees季节性停工损失 Loss on seasonality cessation劳务成本 Service costs五、损益类 Profit and loss
25、收入 Income 业务收入 OPERATING INCOME主营业务收入 Prime operating revenue产品销售收入 Sales revenue服务收入 Service revenue其他业务收入 Other operating revenue材料销售 Sales materials代购代售 包装物出租 Wrappage lease出让资产使用权收入 Remise right of assets revenue返还所得税 Reimbursement of income tax其他收入 Other revenue投资收益 Investment income短期投资收益 Curr
26、ent investment income长期投资收益 Long-term investment income计提的委托贷款减值准备 Withdrawal of entrust loans reserves 补贴收入 Subsidize revenue国家扶持补贴收入 Subsidize revenue from country其他补贴收入 Other subsidize revenue营业外收入 NON-OPERATING INCOME非货币性交易收益 Non-cash deal income现金溢余 Cash overage处置固定资产净收益 Net income on disposal
27、of fixed assets 出售无形资产收益 Income on sales of intangible assets 固定资产盘盈 Fixed assets inventory profit 罚款净收入 Net amercement income支出 Outlay业务支出 Revenue charges主营业务成本 Operating costs产品销售成本 Cost of goods sold服务成本 Cost of service主营业务税金及附加 Tax and associate charge 营业税 Sales tax 消费税 Consumption tax 城市维护建设税 T
28、ax for maintaining and building cities 资源税 Resources tax 土地增值税 Increment tax on land value5405 其他业务支出 Other business expense 销售其他材料成本 Other cost of material sale其他劳务成本 Other cost of service其他业务税金及附加费 Other tax and associate charge 费用 Expenses 营业费用 Operating expenses代销手续费 Consignment commission charg
29、e运杂费 Transpotation保险费 Insurance premium展览费 Exhibition fees广告费 Advertising fees 管理费用 Adminisstrative expenses 职工工资 Staff Salaries修理费 Repair charge 低值易耗摊销 Article of consumption办公费 Office allowance 差旅费 Travelling expense工会经费 Labour union expenditure 研究与开发费 Research and development expense福利费 Employee
30、benefits/welfare职工教育经费 Personnel education 待业保险费 Unemployment insurance 劳动保险费 Labour insurance医疗保险费 Medical insurance 会议费 Coferemce聘请中介机构费 Intermediary organs 咨询费 Consult fees诉讼费 Legal cost 业务招待费 Business entertainment 技术转让费 Technology transfer fees矿产资源补偿费 Mineral resources compensation fees排污费 Poll
31、ution discharge fees房产税 Housing property tax 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)土地使用税 Tenure tax印花税 Stamp tax财务费用 Finance charge 利息支出 Interest exchange 汇兑损失 Foreign exchange loss各项手续费 Charge for trouble各项专门借款费用 Special-borrowing cost 营业外支出 Nonbusiness expenditure 捐赠支出 Donation o
32、utlay减值准备金 Depreciation reserves非常损失 Extraordinary loss处理固定资产净损失 Net loss on disposal of fixed assets 出售无形资产损失 Loss on sales of intangible assets 固定资产盘亏 Fixed assets inventory loss 债务重组损失 Loss on arrangement罚款支出 Amercement outlay所得税 Income tax以前年度损益调整 Prior year income adjustment经济金融口译常用词汇general le
33、dger 总帐subsidiary ledger 分户帐cash book 现金出纳帐cash account 现金帐journal, day-book 日记帐,流水帐bad debts 坏帐investment 投资surplus 结余idle capital 游资economic cycle 经济周期economic boom 经济繁荣economic recession 经济衰退economic depression 经济萧条economic crisis 经济危机economic recovery 经济复苏inflation 通货膨胀deflation 通货收缩devaluation
34、货币贬值revaluation 货币增值international balance of payment 国际收支favorable balance 顺差adverse balance 逆差hard currency 硬通货soft currency 软通货international monetary system 国际货币制度the purchasing power of money 货币购买力money in circulation 货币流通量note issue 纸币发行量national budget 国家预算ational gross product 国民生产总值public bon
35、d 公债stock, share 股票debenture 债券treasury bill 国库券debt chain 债务链direct exchange 直接(对角)套汇indirect exchange 间接(三角)套汇cross rate, arbitrage rate 套汇汇率foreign currency (exchange) reserve 外汇储备foreign exchange fluctuation 外汇波动foreign exchange crisis 外汇危机discount 贴现discount rate, bank rate 贴现率gold reserve 黄金储备
36、money (financial) market 金融市场stock exchange 股票交易所broker 经纪人commission 佣金bookkeeping 簿记bookkeeper 簿记员an application form 申请单bank statement 对帐单letter of credit 信用证strong room, vault 保险库equitable tax system 等价税则specimen signature 签字式样banking hours, business hours 营业时间share, equity, stock 股票、的股权negotiab
37、le share 可流通股份treasury /government bond 国库券/政府债券closed-end securities investment fund 封闭式证券投资基金open-end securities investment fund 开放式证券投资基金market capitalization 市值mark-to-market 逐日盯市clearing and settlement 清算/结算put / call option 看跌/看涨期权rights issue/offering 配股ADR(American Depository Receipt)美国存托凭证/
38、存股证GDR(Global Depository Receipt) 全球存托凭证/存股证institutional investor 机构投资者proprietary trading 自营market manipulation 市场操纵IPO(Initial Public Offering)新股初始公开发行securities 证券premium 溢价share capital 股本composite index 综合指数capital market 资本市场liquidity 流通性highly-leveraged institutions(HLI) 高杠杆交易机构subscribe 申购u
39、nderwriter 承销商road show 路演primary market 一级市场information disclosure 信息披露blue chips 蓝筹股gilt-edged bond 金边债券rating agency 评级机构credit trading 信用交易open/close a position 建/平仓bond, debenture, debts 债券convertible bond 可转换债券corporate bond 企业债券fund manager 基金经理/管理公司fund custodian bank 基金托管银行p/e (price/earnin
40、g) ratio 市盈率payment versus delivery 银券交付commodity/financial derivatives 商品/金融衍生产品margins, collateral 保证金bonus share 红股dividend 红利/股息retail / private investor 个人投资者 /散户broker/dealer 券商insider trading/dealing 内幕交易prospectus 招股说明书merger and acquisition 收购兼并warrant 认股权证raised capital/proceeds 筹资componen
41、t index 成份指数turnover rate 换手率monetary market 货币市场hedge fund 对冲基金self-regulatory organization(SRO)自律组织issuer 发行人intermediary 中介机构secondary listing 第二上市secondary market 二级市场controlling shareholder 控股股东red chips 红筹股junk bond 立即债券securities loan 融券financing 融资经济金融口译常用词汇(一)英语词汇网 作者: 转载 查看: 3059 次account
42、number 帐目编号depositor 存户pay-in slip 存款单a deposit form 存款单a banding machine 自动存取机to deposit 存款deposit receipt 存款收据private deposits 私人存款certificate of deposit 存单deposit book, passbook 存折credit card 信用卡principal 本金overdraft, overdraw 透支to counter sign 双签to endorse 背书endorser 背书人to cash 兑现to honor a chec
43、k 兑付to dishonor a check 拒付to suspend payment 止付check 支票check book 支票本order check 记名支票bearer check 不记名支票crossed check 横线支票blank check 空白支票rubber check 空头支票check stub, counterfoil 票根cash check 现金支票travelers check 旅行支票check for transfer 转帐支票outstanding check 未付支票canceled check 已付支票forged check 伪支票Banda
44、rs note 庄票,银票banker 银行家president 行长savings bank 储蓄银行Chase Bank 大通银行National City Bank of New York 花旗银行Hongkong Shanghai Banking Corporation 汇丰银行Chartered Bank of India, Australia and China 麦加利银行Banque de IIndo Chine 东方汇理银行central bank, national bank, bankers bank 中央银行bank of issue, bank of circulati
45、on 发行币银行commercial bank 商业银行,储蓄信贷银行member bank, credit bank 储蓄信贷银行discount bank 贴现银行exchange bank 汇兑银行requesting bank 委托开证银行issuing bank, opening bank 开证银行advising bank, notifying bank 通知银行negotiation bank 议付银行confirming bank 保兑银行paying bank 付款银行associate banker of collection 代收银行consigned banker of
46、 collection 委托银行clearing bank 清算银行local bank 本地银行domestic bank 国内银行overseas bank 国外银行unincorporated bank 钱庄branch bank 银行分行trustee savings bank 信托储蓄银行trust company 信托公司financial trust 金融信托公司unit trust 信托投资公司trust institution 银行的信托部credit department 银行的信用部commercial credit company(discount company) 商
47、业信贷公司(贴现公司)neighborhood savings bank, bank of deposit 街道储蓄所credit union 合作银行credit bureau 商业兴信所self-service bank 无人银行land bank 土地银行construction bank 建设银行industrial and commercial bank 工商银行bank of communications 交通银行mutual savings bank 互助储蓄银行post office savings bank 邮局储蓄银行mortgage bank, building soci
48、ety 抵押银行industrial bank 实业银行home loan bank 家宅贷款银行reserve bank 准备银行chartered bank 特许银行corresponding bank 往来银行merchant bank, accepting bank 承兑银行investment bank 投资银行import and export bank (EXIMBANK) 进出口银行joint venture bank 合资银行money shop, native bank 钱庄credit cooperatives 信用社clearing house 票据交换所public
49、accounting 公共会计business accounting 商业会计cost accounting 成本会计depreciation accounting 折旧会计computerized accounting 电脑化会计Account 有很多意思,常见的主要是“说明、解释;计算、帐单;银行帐户”。例如:1、 He gave me a full account of his plan。他把计划给我做了完整的说明。2、 Charge it to my account。把它记在我的帐上。3、 Cashier: Good afternoon。 Can I help you ?银行出纳:下午好,能为您做什么?Man : Id like to open a bank account .男人:我想开一个银行存款帐户。还有 account title(帐户名称、会计科目)、 income account(收益帐户)、 account book(帐簿)等。在 account 后面加上词缀 ing 就成为 accounting ,其意义也相应变为会计、会计学。例如:1、Accounting is a process of recording, classifying,summarizing and interpreting of those business ac