中英文常用財務(wù)詞匯對照表

1、中中英英文文常常用用財財務(wù)務(wù)詞詞匯匯對對照照表表英英文文 （ 美美、英英 ）中中文文英英文文 （ 美美、英英 ）中中文文Accelerated depreciation加速折舊法Average-weighted cost method加權(quán)平均成本法Accrued payroll應(yīng)付工資Bad debt壞賬Accrued expenses預提費用Balance sheet資產(chǎn)負債表Account報表或賬目、賬戶Bank overdraft銀行透支Accounting會計Book value賬面價值A(chǔ)ccounting concepts會計基礎(chǔ)概念Bookkeeping簿記Accounting p

2、olicies會計政策Buildings房屋Accounting principles會計原則Capital 資本Accounting standards會計標準Capital Gain (loss)資產(chǎn)溢價 （不足）Accounts payable (suppliers)應(yīng)付賬款Capitalised interest利息資產(chǎn)化Accounts receivable (U.S)應(yīng)收賬款Capital surplus資本公積Accrual accounting權(quán)責發(fā)生制cash on hand現(xiàn)金Accumulated depreciation積累折舊cash in bank銀行存款Acqui

3、sition購買Cash flow現(xiàn)金流量Advances to suppliers預付賬款Cash flow statement現(xiàn)金流量表Advances from customers預收賬款Certified public accountant注冊公共會計師Additional paid in capital發(fā)關(guān)于股票的溢價Common stock(ordinary shares)普通股票Administrative expenses行政費用Commercial paper商業(yè)承兌票據(jù)Affiliated companies子公司Consolidated合并Allowance for do

4、ubtful accounts (bad debts)壞帳準備金Contingent liability風險與費用準備金Amortization貶值Convertible debentures可轉(zhuǎn)換債券Annual report年度報告Construction in progress在建工程Appreciation增值Cost成本Articles of association章程Cost accounting成本會計Assets資產(chǎn)Cost of goods sold產(chǎn)品銷售成本Assets turnover資產(chǎn)周轉(zhuǎn)率Cost of sales銷售費用Associate關(guān)聯(lián)著Credit sa

5、les賒賬At equity等價Current asset流動資產(chǎn)Audit opinion審計意見Current cost現(xiàn)行成本Auditors審計師Current liability流動負債Average collection period應(yīng)收賬款周轉(zhuǎn)率Current ratio流動比率英英文文 （ 美美、英英 ）中中文文英英文文 （ 美美、英英 ）中中文文Current year profits本年利潤General and administrative expenses日常行政費用Customers advance payment客戶預支款Good will商譽Declining b

6、alance余額遞減Goods商品Declining balance method余額遞減折舊法Gross margin (profit)毛利Deferred charges or expenses遞延費用Gross profit主營業(yè)務(wù)利潤Deferred income taxes遞延費用（所得稅）Governmental allowance補貼收入Depreciation折舊Historical cost歷史成本Depreciation rate折舊率Income收入Bankruptcy破產(chǎn)Income tax所得稅Bond債券Income statement(us)Profit and

7、loss Account(UI)損益表（利潤表）Debentures payable應(yīng)付債券Insolvency無償債能力Deferred and prepaid expenses待攤費用Intangible asset無形資產(chǎn)Deferred taxes debit遞延稅款貸項Interest expense(income)利息費用（收入）Deferred taxes credit遞延稅款貸項Interest receivable應(yīng)收利息Direct costing直接成本法Inventories(us)Stocks(uk)存貨Dividend股利Inventory turnover存貨周轉(zhuǎn)

8、率Dividends payable應(yīng)付股利Investment grants投資補助金Double bookkeeping復式記賬法Investments投資Doubtful debts可疑債務(wù)Investments income投資收益Disposal of fixed assets固定資產(chǎn)清理Joint-venture合資企業(yè)Enterprise企業(yè)Journal日記賬Equities普通股票Land土地Extraordinary item特殊成分Land Buildings, property土地， 建筑物Fifo先進先出法Liabilities負債Financial statemen

9、t analysis財務(wù)報表分析Lifo后進先出法Finished goods成品Line of credit信用額度Fixed assets固定資產(chǎn)Loans(shot or long term)債務(wù)（短期或長期）Fixed assets-cost固定資產(chǎn)原價Long-term Assets長期資產(chǎn)Fixed costs固定成本Long-term account payable長期應(yīng)付款Fixed costs-net value固定資產(chǎn)凈值Long term debt長期債務(wù)Foreign currency translation外幣折算Long term liabilities長期負債Fi

10、nancial expenses財務(wù)費用Long term loans長期借款英英文文 （ 美美、英英 ）中中文文英英文文 （ 美美、英英 ）中中文文Long term liabilities due within one year一年內(nèi)到期的長期負債 Operating expenses營業(yè)費用Long term debt due within one year一年內(nèi)到期的長期債務(wù) Operating income營業(yè)利潤Liabilities負債Other receivable其它應(yīng)收款Lifo后進先出法Other assets其它資產(chǎn)Line of credit信用額度Other cur

11、rent assets其它流動資產(chǎn)Loans(short or long term)債務(wù)（短期或長期）Other current liabilities其它流動負債Long-term Assets長期資產(chǎn)Other deferred expenses長期待攤費用Long-term account payable長期應(yīng)付款Other payable其它應(yīng)付款Long term debt 長期債務(wù)Other operating profit其他業(yè)務(wù)利潤Long term liabilities長期負債Overhead expenses管理費用Long term loans長期借款Owners eq

12、uity所有者權(quán)益Long term debt due within one year一年內(nèi)到期的長期債務(wù) Paid-in capital實收資本（或股本）Long term liabilities due within one year一年內(nèi)到期的長期負債 Par value票面價值Long term investments長期投資Parent company母公司Machinery and equipment機械設(shè)備Patents專利Marketable securities短期證券Pension liability退休準備金Minority interests少數(shù)股東權(quán)益Plant an

13、d Equipment廠房和設(shè)備Net income(loss)凈利潤（虧損）Preferred stock優(yōu)先股Net Profit of Loss for the Period本期經(jīng)收益Preoperating expenses創(chuàng)建費Net sales凈營業(yè)額Prepaid expenses預支費用（至少一年）Non marketable securities不上市證券Profit利潤Notes receivable應(yīng)收票據(jù)Provision for income tax付稅準備金Notes to financial statements會計報表注釋Prudence謹慎Notes paya

14、ble應(yīng)付票據(jù)Quick assets速動資產(chǎn)Non-operating income營業(yè)外收入Leasehold rights租賃權(quán)Non-operating expenses營業(yè)外支出Ledger分類賬Objectivity客觀性Rate of exchange匯率Operating profit營業(yè)利潤Raw materials原材料Operating ratios營業(yè)周轉(zhuǎn)率Reserves儲備金Operating cost主營業(yè)務(wù)成本Residual value殘值Operating tax主營業(yè)務(wù)稅金及附加Retained earnings(us)Reserve或Retained p

15、rofit留存收益（留存利潤）英英文文 （ 美美、英英 ）中中文文英英文文 （ 美美、英英 ）中中文文Return on investment投資收益回收率Tax liability應(yīng)納稅金Revenue收入Taxes稅款Sales taxes營業(yè)稅Taxes payable應(yīng)交稅金Sales turnover營業(yè)額Time deposit押金Security證券To capitalize資本化Selling expenses銷售費用Trademarks商標Shareholder股東Treasury stock公司自由股Shareholders Equity股東擁有的資產(chǎn)凈值Turnover(UK.)Sales(UK.)銷售Shares股票Unissued sha