财务会计英语专业词汇大全

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财务会计英语专业词汇大全

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 非洲租赁协会 after-tax rate 税后利率

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aggregate rents 合计租金 aggregate risk 合计风险

agreement concerning rights of explore natural resources 涉及自然资源开发权的协议 agreement 协议 alliances 联盟

allocation of finance income 财务收益分配

allowance for losses on receivables 应收款损失备抵金 alternative uses 改换用途地使用

amenability to foreign investment 外国投资的易受控制程度 amendment 修改

amortization of deferred loan fees and related consideration 递延的贷款费和相关的报酬的摊销 amortization schedule 摊销进度表 amortize 摊销

amount of recourse 求偿金额 amount of usage 使用量

AMT (Alternative Minimum Tax) （美国）可替代最低税 analogous to类推为

annual budget appropriation 年度预算拨款 appendix （契约性文件的）附件 applicable law 适用法律

applicable securities laws适用的证券法律 applicable tax life 适用的应纳税寿命 appraisal 评估

appraisers 评估人员 appreciation 溢价

appropriation provisions 拨款条例 appropriation 侵占

approval authority 核准权 approval 核准

approximation近似

arbitrary and artificially high value (承租人违约出租人收回租赁物时法官判决的)任意的和人为抬高的价值 arbitration 仲裁

arm's length transaction 公平交易 arrangement 安排 arrest 扣留

Article 2A 美国统一商法典关于法定融资租赁的条款 articles of incorporation 公司章程 Asia Lease 亚洲租赁协会 assess 评估

asset manager 设备经理

asset risk insurance 资产风险保险 asset securitization 资产证券化 asset specificity 资产特点

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asset tracking 资产跟踪

asset-backed financing 资产支持型融资 asset-based lessor 立足于资产的出租人

asset-oriented lessor (经营租赁中的)资产导向型出租人 asset 资产

assignee 受让人 assignment 让与 association 社团

at the expiry 期限届满时

ATT (automatic transfer of title) 所有权自动转移 attachments 附着物 attributes 属性 auction sale 拍卖 audits 审计

authenticate 认证 authentication 证实 authority 当局 authorize 认可

availability of fixed rate medium-term financing 固定利率中期融资可得到的程度 available-for-sale securities 正供出售证券 average life 平均寿命

average managed net financed assets 所管理的已筹资金资产净额平均值

backed-up servicer 替补服务者 balance sheet date 资产负债表日 bandwidth 带宽

bank affiliates 银行的下属机构 bank quote 银行报价 bankruptcy cost 破产成本 bankruptcy court 破产法院 bankruptcy law 破产法

bankruptcy proceedings 破产程序 bankruptcy 破产

bareboat charterer 光船承租人

bargain renewal option廉价续租任择权 basic earnings per share每股基本收益 basic rent基本租金（各期应付的租金） beneficiaries受益人

big-ticket items大额项目 bill and collect开票和收款

binding agreement有约束力的协议 blind vendor discount卖主暗扣

bluebook蓝皮书（美国二手市场设备价格手册） book income账面收入 book loses账面亏损

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borrower借款人

BPO(bargain purchase option)廉价购买任择权 bridge facility桥式融通 bridge桥梁

broker fee经纪人费 brokers经纪人

build-to-suit leases（租赁物由承租人）承建或承造的租赁协议 bulldozer推土机

bundled additional services捆绑（在一起的）附加服务 bundling捆绑（服务）

business acquisition业务收购

business and occupation tax营业及开业许可税 business generation业务开发 business trust商业信托 by(e)-laws细则 byte字节

常用英文会计账户名称分类汇总

一、 资产类 Assets

Fixed asserts固定资产 stripe bad assets off 剥离不良资产 流动资产 Current assets

货币资金 Cash and cash equivalents 1001 现金 Cash

spot cash现款支付cash transaction现款交易 1002 银行存款 Cash in bank

Current assets of enterprises shall include cash on hand， cash in bank, marketable securities, receivable, prepayments and inventory.

企业的流动资产包括现金，银行存款，有价证券，应收和预付款项以及存货等。 1009 其他货币资金 Other cash and cash equivalents

100901 外埠bu\\存款 Other city Cash in bank 100902 银行本票? Cashier’s cheque 100903 银行汇票 Bank draft

The payment was made by bank draft. 用银行的汇票支付。

Payment can be in the form of a personal check, bank draft or money order. 支付形式多样，如个人支票、银行汇票和邮汇。

I have a bank draft in the amount of five hundred thousand dollars. It is made out in my name. 我有一张50万元的银行汇票，汇票上已有我的名字。 100904 信用卡 Credit card

credit card details usually means your credit card number and the expiry date. 信誉卡的细节通常指你的信誉卡号码和失效日期。

100905 信用证保证金 L/C Guarantee deposits

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100906 存出投资款 Refundable deposits

The deposit shall be refundable in full amount in 10 days after the contract expiration, in same currency and excluding interest thereupon.

押金在合同终止后10天内由甲方以相同币种全额退还给乙方（不计利息）。 1101 短期投资 Short-term investments

The cash dividend or interest on a short-term investment should be written off against the book value of the investment when received, except for those recorded in the “Dividend Receivable” account.

短期投资的现金股利或利息，应于实际收到时，冲减投资的账面价值，但已记入“应收股利”或“应收利息”科目的现金股利或利息除外。 110101 股票 Short-term investments – stock stock market股票市场 stock yield股票收益

110102 债券 Short-term investments - corporate bonds

Companies can easily get bank loans. The corporate bond market is well developed. 市场机制发育完全，企业容易获得贷款。

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 US Federal reserves

应收款 Account receivable

Finally, according to the reality and credit policy, some suggestions on how to strengthen the management of account receivable are given

根据实际情况,从信用政策入手,提出加强应收帐款管理的具体措施. 1111 应收票据 Note receivable 银行承兑汇票 Bank acceptance

Bank acceptance bill played essential function in this process. 这当中银行承兑汇票起到了至关重要的作用。 商业承兑汇票 Trade acceptance

If a seller extends credit to a time draft, they have made a trade acceptance.

如卖方开出的是远期汇票，以此向买方提供信用，此时就做了一笔商业汇票承兑业务，

1121 应收股利 Dividend receivable 1122 应收利息 Interest receivable 1131 应收账款 Account receivable

Follow up account receivable in accordance with project process. 根据项目进程负责项目的款项回收。

Generally, enterprise enhancement takes account receivable, the account receivable internal control superiority can more unfold. 一般认为，企业对应收账款的重视加强，应收账款的内部优势会被更多的展现出来。

1133 其他应收款 Other notes receivable 1141 坏账准备 Bad debt reserves

Fifth, prudent accounting principles will be adopted and a complete system for withdrawing and writing off bad debt reserve fund established. 第五，实行谨慎会计原则，建立完善呆帐准备金

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的计提和冲销制度。

1151 预付账款 Advance money

We will advance him some money for traveling expenses.

1161 （弥补赤字）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

Force down the prices of raw materials 压低原材料价格 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

Responsible for setting up and maintaining costing system manually and in ERP system, include standard cost, cost variance analysis etc. 独立完成成本核算工作，建立工厂标准成本控制系统，负责标准成本的建立和更新。 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

For example, for a long time the purchasing prices of grain and non-staple foods were too low. In the cities, however, we could not raise the selling prices beyond a certain point. This led to a disparity between the purchasing and selling prices, so the state had to make up the difference. 例如粮食，还有各种副食品，收购价格长期定得很低，这些年提高了几次，还是比较低，而城市销售价格又不能高了，购销价格倒挂，由国家补贴。

1251 委托加工物资 Work in process – outsourced Work in process 在制品

1261 委托代销商品 Trust to and sell the goods on a commission basis Trust to交给…(保管、办理等)

I advise you not to trust important documents to him.我劝你不要把重要文件交给他。

Commodities can be sold by the commercial departments on a commission basis. 委托商业部门代销。

1271 受托代销商品 Commissioned and sell the goods on a commission basis

All the equipment will be developed, built, installed and commissioned by Siemens. 所有的设备将由西门子开发、制造、安装和调试。

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 by stages; in stages 分阶段

1301 待摊费用 Deferred and prepaid expenses

Prepaid expenses shall be amortized according to period benefiting. 待摊费用应当按收益期分摊

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

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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 creditor's rights investment depreciation reserves 1431 委托贷款 Entrust loans

143101 本金 Principal

Please repay principal and interest. 请还本付息 143102 利息 Interest

Compound interest 复利 monthly interest 月息 Without interest charge无利息地 net interest 纯利, 净赚 floating interest rate 浮动利率 143103 减值准备 Depreciation reserves depreciation quota 折旧配额 depreciation method 折旧方法

Four depreciation methods, which are widely used at home and abroad, are discussed in detail. They are straight-line depreciation (SL), sum of years digits depreciation,(SOYD),fixed rate depreciation (FRD) and double declining balance depreciation (DDB).

主要讨论目前国内外广泛应用的 4种折旧方法 ,即直线折旧法 (SL法 )、年数总和折旧法(SOYD法 )、双倍余额递减折旧法 (DDB法 )、定率递减折旧法 (FRD法 ) . 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

When fixed assets are revalued upwards, any accumulated depreciation existing at the date of the revaluation should not be credited to income.

固定资产重估时，任何在重估当日存在的累计折旧不应记入收益。 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

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1603 在建工程 Construction-in-process 安装工程 Erection works

All site erection works will be performed by the Buyer under the technical instruction of the Seller. 所有的现场安装工作都应在卖方的技术指导下由买方完成。 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

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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 withholdings 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 217105 应交所得税 Income tax payable

217106 应交土地增值税 Increment tax on land value payable

217107 应交城市维护建设税 Tax for maintaining and building cities payable

217108 应交房产税 Housing property tax payable 217109 应交土地使用税 Tenure tax payable

217110 应交车船使用税 Vehicle and vessel usage license plate tax(VVULPT) payable

217111 应交个人所得税 Personal income tax payable 2176 其他应交款 Other fund in conformity with paying 2181 其他应付款 Other payables

2191 预提费用 Drawing expense in advance 其他负债 Other liabilities

2201 待转资产价值 Pending changerover assets value 2211 预计负债 Anticipation liabilities 长期负债 Long-term Liabilities 2301 长期借款 Long-term loans

一年内到期的长期借款 Long-term loans due within one year 一年后到期的长期借款 Long-term loans due over one year 2311 应付债券 Bonds payable

231101 债券面值 Face value, Par value 231102 债券溢价 Premium on bonds 231103 债券折价 Discount on bonds 231104 应计利息 Accrued interest

2321 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 one year 一年后到期的长期应付 Long-term account payable over one year 2331 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 2341 递延税款 Deferral taxes

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三、所有者权益类 OWNERS' EQUITY

资本 Capita

3101 实收资本(或股本) Paid-up capital(or stock) 实收资本 Paid-up capital 实收股本 Paid-up stock

3103 已归还投资 Investment Returned 公积

3111 资本公积 Capital reserve

311101 资本(或股本)溢价 Capital(or Stock) premium

311102 接受捐赠非现金资产准备 Receive non-cash donate reserve 311103 股权投资准备 Stock right investment reserves 311105 拨款转入 Allocate sums changeover in

311106 外币资本折算差额 Foreign currency capital 311107 其他资本公积 Other capital reserve 3121 盈余公积 Surplus reserves 312101 法定盈余公积 Legal surplus

312102 任意盈余公积 Free surplus reserves 312103 法定公益金 Legal public welfare fund 312104 储备基金 Reserve fund

312105 企业发展基金 Enterprise expansion fund

312106 利润归还投资 Profits capitalized on return of investment 利润 Profits

3131 本年利润 Current year profits 3141 利润分配 Profit distribution

314101 其他转入 Other chengeover in

314102 提取法定盈余公积 Withdrawal legal surplus

314103 提取法定公益金 Withdrawal legal public welfare funds 314104 提取储备基金 Withdrawal reserve fund

314105 提取企业发展基金 Withdrawal reserve for business expansion

314106 提取职工奖励及福利基金 Withdrawal staff and workers'' bonus and welfare fund

314107 利润归还投资 Profits capitalized on return of investment 314108 应付优先股股利 Preferred Stock dividends payable

314109 提取任意盈余公积 Withdrawal other common accumulation fund 314110 应付普通股股利 Common Stock dividends payable

314111 转作资本(或股本)的普通股股利 Common Stock dividends change to assets(or stock)

314115 未分配利润 Undistributed profit

四、成本类 Cost

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4101 生产成本 Cost of manufacture

410101 基本生产成本 Base cost of manufacture 410102 辅助生产成本 Auxiliary cost of manufacture 4105 制造费用 Manufacturing overhead 材料费 Materials

管理人员工资 Executive 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 Conference 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 maintenance 培训费 Education and training 接待费 Entertainment

图书、印刷费 Books and printing 运费 Transportation

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 4107 劳务成本 Service costs

五、损益类 Profit and loss

收入 Income

业务收入 OPERATING INCOME

5101 主营业务收入 Prime operating revenue 产品销售收入 Sales revenue 服务收入 Service revenue

5102 其他业务收入 Other operating revenue 材料销售 Sales materials

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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

5201 投资收益 Investment income

短期投资收益 Current 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 5203 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

5301 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 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

5401 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

5402 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 Tax for maintaining and building cities 资源税 Resources tax

土地增值税 Increment tax on land value 5405 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

5501 营业费用 Operating expenses

代销手续费 Consignment commission charge 运杂费 Transportation 保险费 Insurance premium 展览费 Exhibition fees 广告费 Advertising fees

5502 管理费用 Administrative expenses 职工工资 Staff Salaries 修理费 Repair charge

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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 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 Conference

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 Pollution 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

5503 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 5601 营业外支出 Nonbusiness expenditure 捐赠支出 Donation outlay

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 5701 所得税 Income tax

以前年度损益调整 Prior year income adjustment

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