财务专业术语中英文对照表修订版文档格式.docx

财务专业术语中英文对照表修订版文档格式.docx

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Internalcontrolstructure

内部控制结构

InternalRevenueService

国内收入署

Internalusers

内部使用者

Managementaccounting

管理会计

Returnofinvestment

投资回报

Returnoninvestment

投资报酬

SecuritiesandExchangeCommission

证券交易委员会

Statementofcashflow

现金流量表

Statementoffinancialposition

财务状况表

Taxaccounting

税务会计

Accountingequation

会计等式

Articulation

勾稽关系

Assets

资产

Businessentity

企业个体

Capitalstock

股本

Corporation

公司

Costprinciple

成本原则

Creditor

债权人

Deflation

通货紧缩

Disclosure

批露

Expenses

费用

Financialstatement

财务报表

Financialactivities

筹资活动

Going-concernassumption

持续经营假设

Inflation

通货膨涨

Investingactivities

投资活动

Liabilities

负债

Negativecashflow

负现金流量

Operatingactivities

经营活动

Owner'

sequity

所有者权益

Partnership

合伙企业

Positivecashflow

正现金流量

Retainedearning

留存利润

Revenue

收入

Soleproprietorship

独资企业

Solvency

清偿能力

Stable-dollarassumption

稳定货币假设

Stockholders

股东

Stockholders'

equity

股东权益

Windowdressing

门面粉饰

一.资产类?

Assets

流动资产?

Currentassets

货币资金?

Cashandcashequivalents

现金?

Cash

银行存款?

Cashinbank

其他货币资金

Othercashandcashequivalents

外埠存款

OthercityCashinbank

银行本票

Cashier'

scheque

银行汇票

Bankdraft

信用卡?

Creditcard

信用证保证金

L/CGuaranteedeposits

存出投资款

Refundabledeposits

短期投资?

Short-terminvestments

股票

Short-terminvestments-stock

债券

Short-terminvestments-corporatebonds

基金

Short-terminvestments-corporatefunds

其他

Short-terminvestments-other

短期投资跌价准备

Short-terminvestmentsfallingpricereserves

应收款?

Accountreceivable

应收票据?

Notereceivable

银行承兑汇票

Bankacceptance

商业承兑汇票

Tradeacceptance

应收股利?

Dividendreceivable

应收利息?

Interestreceivable

应收账款?

其他应收款?

Othernotesreceivable

坏账准备?

Baddebtreserves

预付账款?

Advancemoney

应收补贴款?

Coverdeficitbystatesubsidiesofreceivable

库存资产?

Inventories

物资采购?

Suppliespurchasing

原材料?

Rawmaterials

包装物?

Wrappage

低值易耗品?

Low-valueconsumptiongoods

材料成本差异

Materialscostvariance

自制半成品?

Semi-Finishedgoods

库存商品?

Finishedgoods

商品进销差价

Differencesbetweenpurchasingandsellingprice

委托加工物资

Workinprocess-outsourced

委托代销商品

Trusttoandsellthegoodsonacommissionbasis

受托代销商品

Commissionedandsellthegoodsonacommissionbasis

存货跌价准备

Inventoryfallingpricereserves

分期收款发出商品

Collectmoneyandsendoutthegoodsbystages

待摊费用?

Deferredandprepaidexpenses

长期投资?

Long-terminvestment

长期股权投资

Long-terminvestmentonstocks

股票投资

Investmentonstocks

其他股权投资

Otherinvestmentonstocks

长期债权投资

Long-terminvestmentonbonds

股权投资减值准备

Stockrightsinvestmentdepreciationreserves

其他债权投资

Otherinvestmentonbonds

长期投资减值准备

Long-terminvestmentsdepreciationreserves

债权投资减值准备

Bcreditor'

srightsinvestmentdepreciationreserves

委托贷款?

Entrustloans

本金

Principal

利息

Interest

减值准备

Depreciationreserves

固定资产?

Fixedassets

房屋?

Building

建筑物?

Structure

机器设备?

Machineryequipment

运输设备?

Transportationfacilities

工具器具?

Instrumentsandimplement

累计折旧?

Accumulateddepreciation

固定资产减值准备

Fixedassetsdepreciationreserves

房屋、建筑物减值准备

Building/structuredepreciationreserves

机器设备减值准备

Machineryequipmentdepreciationreserves

工程物资?

Projectgoodsandmaterial

专用材料

Special-purposematerial

专用设备t

Special-purposeequipmen

预付大型设备款

Prepaymentsforequipment

为生产准备的工具及器具

Preparativeinstrumentsandimplementforfabricate

在建工程?

Construction-in-process

安装工程?

Erectionworks

在安装设备?

Erectingequipment-in-process

技术改造工程

Technicalinnovationproject

大修理工程?

Generaloverhaulproject

在建工程减值准备

Construction-in-processdepreciationreserves

固定资产清理

Liquidationoffixedassets

无形资产?

Intangibleassets

专利权?

Patents

非专利技术?

Non-Patents

商标权?

Trademarks,Tradenames

着作权?

Copyrights

土地使用权?

Tenure

商誉?

Goodwill

无形资产减值准备

IntangibleAssetsdepreciationreserves

专利权减值准备

Patentrightsdepreciationreserves

商标权减值准备

trademarkrightsdepreciationreserves

未确认融资费用

Unacknowledgedfinancialcharges

待处理财产损溢

Waitdealassetslossorincome

长期待摊费用

Long-termdeferredandprepaidexpenses

待处理流动资产损溢

Waitdealintangibleassetslossorincome

二、负债类?

Liability

短期负债?

Currentliability

短期借款?

Short-termborrowing

应付票据?

Notespayable

应付账款?

Accountpayable

预收账款?

Depositreceived

代销商品款?

Proxysalegoodsrevenue

应付工资?

Accruedwages

应付福利费?

Accruedwelfarism

应付股利?

Dividendspayable

应交税金?

Taxpayable

应交增值税

valueaddedtaxpayable

进项税额

WithholdingsonVAT

已交税金

Payingtax

转出未交增值税

UnpaidVATchangeover

减免税款

Taxdeduction

销项税额

SubstitutedmoneyonVAT

出口退税

Taxreimbursementforexport

进项税额转出

ChangeoverwithnoldingsonVAT

出口抵减内销产品应纳税额

Exportdeductdomesticsalesgoodstax

转出多交增值税

OverpaidVATchangeover

未交增值税

UnpaidVAT

应交营业税

Businesstaxpayable

应交消费税

Consumptiontaxpayable

应交资源税

Resourcestaxpayable

应交所得税

Incometaxpayable

应交土地增值税

Incrementtaxonlandvaluepayable

应交城市维护建设税

Taxformaintainingandbuildingcitiespayable

应交房产税?

Housingpropertytaxpayable

应交土地使用税

Tenuretaxpayable

应交车船使用税

Vehicleandvesselusagelicenseplatetax（VVULPT）payable

应交个人所得税

Personalincometaxpayable

其他应交款?

Otherfundinconformitywithpaying

其他应付款?

Otherpayables

预提费用?

Drawingexpenseinadvance

其他负债?

Otherliabilities

待转资产价值

Pendingchangeroverassetsvalue

预计负债?

Anticipationliabilities

长期负债?

Long-termLiabilities

长期借款?

Long-termloans

一年内到期的长期借款

Long-termloansduewithinoneyear

一年后到期的长期借款

Long-termloansdueoveroneyear

应付债券?

Bondspayable

债券面值

Facevalue,Parvalue

债券溢价

Premiumonbonds

债券折价

Discountonbonds

应计利息

Accruedinterest

长期应付款?

Long-termaccountpayable

应付融资租赁款

Accruedfinancialleaseoutlay

一年内到期的长期应付

Long-termaccountpayableduewithinoneyear

一年后到期的长期应付

Long-termaccountpayableoveroneyear

专项应付款?

Specialpayable

一年内到期的专项应付

Long-termspecialpayableduewithinoneyear

一年后到期的专项应付

Long-termspecialpayableoveroneyear

递延税款?

Deferraltaxes

三、所有者权益类

OWNERS'

EQUITY

资本?

Capita

实收资本（或股本）

Paid-upcapital（orstock）

实收资本?

Paicl-upcapital

实收股本?

Paid-upstock

已归还投资?

InvestmentReturned

资本公积?

Capitalreserve

资本（或股本）溢价

Cpital（orStock）premium

接受捐赠非现金资产准备

Receivenon-cashdonatereserve

股权投资准备

Stockrightinvestmentreserves

拨款转入?

Allocatesumschangeoverin

外币资本折算差额

Foreigncurrencycapital

其他资本公积

Othercapitalreserve

盈余公积?

Surplusreserves

法定盈余公积

Legalsurplus

任意盈余公积

Freesurplusreserves

法定公益金

Legalpublicwelfarefund

储备基金?

Reservefund

企业发展基金

Enterpriseexpensionfund

利润归还投资

Profitscapitalizadonreturnofinvestment

利润?

Profits

本年利润?

Currentyearprofits

利润分配?

Profitdistribution

其他转入

Otherchengeoverin

提取法定盈余公积

Withdrawallegalsurplus

提取法定公益金

Withdrawallegalpublicwelfarefunds

提取储备基金

提取企业发展基金

Withdrawalreserveforbusinessexpansion

提取职工奖励及福利基金

Withdrawalstaffandworkers'

bonusandwelfarefund

应付优先股股利

PreferredStockdividendspayable

提取任意盈余公积

Withdrawalothercommonaccumulationfund

应付普通股股利

CommonStockdividendspayable

转作资本（或股本）的普通股股利

CommonStockdividendschangetoassets（orstock）

未分配利润

Undistributedprofit

四、成本类?

Cost

生产成本?

Costofmanufacture

基本生产成本

Basecostofmanufacture

辅助生产成本

Auxiliarycostofmanufacture

制造费用?

Manufacturingoverhead

材料费?

Materials

管理人员工资

ExecutiveSalaries

奖金?

Wages

退职金?

Retirementallowance

补贴?

Bonus

外保劳务费?

Outsourcingfee

福利费?

Employeebenefits/welfare

会议费?

Coferemce

加班餐费?

Specialduties

市内交通费?

Businesstraveling

通讯费?

Correspondence

电话费?

水电取暖费?

WaterandSteam

税费?

Taxesanddues

租赁费?

Rent

管理费?

Maintenance

车辆维护费?

Vehiclesmaintenance

油料费?

培训费?

Educationandtraining

接待费?

Entertainment

图书、印刷费

Booksandprinting

运费?

Transpotation

保险费?

Insurancepremium

支付手续费?

Commission

杂费?

Sundrycharges

折旧费?

Depreciationexpense

机物料消耗?

Articleofconsumption

劳动保护费?

Lab