会计专业科目英语名称.doc

资产负债表：balance sheet

损益表：income statement

利润分配表：profit distribution statement

<中国注册会计师独立审计准则>：the independent auditing standard for chinese certified public accountants

会计报表：financial statement

在抽查的基础上：on a test basis

主任会计师或授权副主任会计师：chief accountant or authorized assistant chief accountant

中国注册会计师：chinese certified public accountant ccpa

无钢印无效：shall not be valid without bearing the embossing seal

年初数，年末数：opening amounting\ closing amounting

资产负债表：balance sheet

流动资产：current assets

货币资金：cash

短期、长期投资：short-term、long-term investment

应收票据：notes receivable

应收账款：account receivable

减：坏账准备：less: provision for bad debt

应收账款净额：net value of account receivable

预付账款：advance to supplier

应收出口退税：receivable drawback for export

应收补贴款： receivable subsidy

其他应收款：other receivable

存货：inventories

待转其他业务支出：other business expense to be transferred

待摊费用：prepaid expense

待处理流动资产净损失：net loss of current assets to be settled

一年内到期的长期债券投资：long-term bonds investment due in 1 year

其他流动资产：other current assets

流动资产合计：total current assets

固定资产：fixed assets

固定资产原价：original value of fixed assets

累计折旧：accumulated depreciation

固定资产净值：net value of fixed assets

固定资产清理：disposal of fixed assets

在建工程：construction in process

待处理固定资产净损失：net loss of fixed assets to be settled

固定资产合计：total fixed assets

无形资产及递延资产：intangible assets & deferred assets

递延税项目：deferred tax

负债及所有者权益：liabilities & owner’s equity

流动负债：current liabilities

短期/长期借款：short-term/long-term loan

应付票据：notes payable

预收账款：advance from clients

其他应付款：other payable

应付工资：accrued payroll

应付福利费：welfare payable

应交税金/应付利润：tax/ profits payable

其他应交款：unpaid others

预提费用：accrued expense

一年内到期的长期负债：long-term liabilities due in 1 year

应付债券：bonds payable

长期应付款：long-term payable

实收资本：paid-in capital

资本公积：capital accumulation

盈余公积：surplus accumulation

其中：公益金：including; commonweal funds

本年利润：profits of current year

未分配利润：undistributed profits

损益表/利润表：income statement

产品（商品）销售收入：revenue of sales of products (commodities)

出口产品销售收入：sales income of export products

销售折扣与折让：discount& transfer of sales

产品销售净额；net value of sales of products

产品销售税金/成本：sales tax/cost of products

出口产品销售成本：sales cost of export products

销售费用（经营费用）：sales expense (operation expense)

产品销售利润：sales profits of products

加：其他业务利润：add: other business profits

营业/管理/财务费用；operation/overhead / finance expense

利息支出（减利息收入）：interest expense (less: interest income)

汇兑损失（减汇兑收益）：exchange loss(exchange income)

营业利润：operation profits

投资收益；return on investment

主营业务收入：revenue of main business

主营业务成本：cost of main business

主营业务税金及附加：tax & surtax of main business

营业外收入/支出：non-operation income /expense

投资收益：return on business

补贴收入：subsidy income

以前年度损益调整：adjustment for profits & loss of previous year

所得税：income tax

利润分配表：profits distribution statement

法定盈余公积：legal surplus accumulation

法定公益金：legal commonweal funds

年初/末 未分配利润： undistributed profits of opening / closing year

已弥补亏损：loss being made up

可供所有者分配的利润：profits distributable to owner

已分配股利：distributed dividends

其他转入：other transferred in

提取法定公益金：retained legal commonweal funds

提取职工奖励及福利基金：retained employee’s bonus & welfare funds

提取储备基金：retained reversed funds

提取企业发展基金：retained enterprise development funds

利润归还投资：retained profits into investor

应付优先股/普通股股利：dividends payable to preference / common stock

提取任意盈余基金：retained random surplus accumulation

转作资本的普通股股利：dividends of common stock transferred into capital

来源：( - 审计/财务常用英语词汇_天际星语_新浪博客 审计、财务常用英文词汇

审计、财务常用英文词汇审计报告: Audit report

资产负债表：Balance Sheet

损益表：Income statement

利润分配表：Profit distribution statement

<中国注册会计师独立审计准则>：the Independent Auditing Standard for Chinese Certified Public Accountants

会计报表：Financial statement

在抽查的基础上：on a test basis

主任会计师或授权副主任会计师：Chief Accountant or Authorized Assistant Chief Accountant

中国注册会计师：Chinese Certified Public Accountant

无钢印无效：shall not be valid without bearing the embossing seal

年初数，年末数：Opening amounting\ closing amounting

资产负债表：Balance sheet

流动资产：Current assets

货币资金：Cash

短期、长期投资：Short-term、long-term investment

应收票据：Notes receivable

应收账款：Account receivable

减：坏账准备：Less: provision for bad debt

应收账款净额：Net value of account receivable

预付账款：Advance to supplier

应收出口退税：Receivable drawback for export

应收补贴款： Receivable subsidy

其他应收款：Other receivable

存货：Inventories

待转其他业务支出：Other business expense to be transferred

待摊费用：Prepaid expense

待处理流动资产净损失：Net loss of current assets to be settled

一年内到期的长期债券投资：Long-term bonds investment due in 1 year

其他流动资产：Other current assets

流动资产合计：Total current assets

固定资产：fixed assets

固定资产原价：Original value of fixed assets

累计折旧：accumulated depreciation

固定资产净值：Net value of fixed assets

固定资产清理：Disposal of fixed assets

在建工程：Construction in process

待处理固定资产净损失：Net loss of fixed assets to be settled

固定资产合计：Total fixed assets

无形资产及递延资产：Intangible assets & deferred assets

递延税项目：Deferred tax

负债及所有者权益：Liabilities & owner’s equity

流动负债：current liabilities

短期/长期借款：Short-term/long-term loan

应付票据：Notes payable

预收账款：Advance from clients

其他应付款：Other payable

应付工资：Accrued payroll

应付福利费：Welfare payable

应交税金/应付利润：Tax/ Profits payable

其他应交款：Unpaid others

预提费用：Accrued expense

一年内到期的长期负债：Long-term liabilities due in 1 year

应付债券：Bonds payable

长期应付款：Long-term payable

实收资本：Paid-in capital

资本公积：Capital accumulation

盈余公积：Surplus accumulation

其中：公益金：Including; commonweal funds

本年利润：Profits of current year

未分配利润：Undistributed profits

损益表/利润表：Income statement

产品（商品）销售收入：Revenue of sales of products (commodities)

出口产品销售收入：sales income of export products

销售折扣与折让：Discount& transfer of sales

产品销售净额；Net value of sales of products

产品销售税金/成本：sales tax/cost of products

出口产品销售成本：Sales cost of export products

销售费用（经营费用）：Sales expense (operation expense)

产品销售利润：Sales profits of products

加：其他业务利润：Add: other business profits

营业/管理/财务费用；operation/overhead / finance expense

利息支出（减利息收入）：Interest expense (Less: interest income)

汇兑损失（减汇兑收益）：Exchange loss(exchange income)

营业利润：Operation profits

投资收益；Return on investment

主营业务收入：Revenue of main business

主营业务成本：cost of main business

主营业务税金及附加：Tax & surtax of main business

营业外收入/支出：Non-operation income /expense

投资收益：return on business

补贴收入：subsidy income

以前年度损益调整：Adjustment for profits & loss of previous year

所得税：income tax

利润分配表：Profits Distribution Statement

法定盈余公积：legal surplus accumulation

法定公益金：Legal commonweal funds

年初/末 未分配利润： Undistributed profits of opening / closing year

已弥补亏损：Loss being made up

可供所有者分配的利润：Profits distributable to owner

已分配股利：Distributed dividends

其他转入：other transferred in

提取法定公益金：Retained legal commonweal funds

提取职工奖励及福利基金：Retained employee’s bonus & welfare funds

提取储备基金：retained reversed funds

提取企业发展基金：retained enterprise development funds

利润归还投资：Retained profits into investor

应付优先股/普通股股利：Dividends payable to preference / common stock

提取任意盈余基金：Retained random surplus accumulation

转作资本的普通股股利：Dividends of common stock transferred into capital

l 附注：annotation to *

《企业法人营业执照》：Business License for Legal Person

经营期限：operation period

投产：begin to produce

采用的会计政策：Accounting policies implemented

《企业会计准则》：Accounting Standard for Enterprises

《工业企业会计制度》：Accounting System for Industrial Enterprise

会计期间：Fiscal year

记账原则和计价基础：Accounting principle and valuation basis

会计核算；Accounting records

以权责发生制为原则；base on accrual-basis principle

以历史成本为计价基础：be valued at one’s historical cost

坏账：bad debt

直接转销法：direct amortized method

存货核算方法：Accounting method of inventories

存货的够入与入库：inventories at purchasing and inventories to warehouse

使用年限：service life

固定资产折旧：Depreciation of fixed assets

采用直线法平均计算：Be calculated using average service life method

预计使用年限：anticipated service life

预计净残值：anticipated net residual value

使用年限：actual useful life

专用生产设备：production machinery equipment

收入实现条件：Recognition of revenue

订单法：order method

增值税：value added tax (VAT)

现金：cash on hand

银行存款：Bank deposit

账龄：account-age

期末余额：closing balance

产成品：finished products

实收资本: Paid-in capital

本年实际：Actual amount of current year

办公费； office expenses

差旅费：traveling expenses

电话费: telephone charge

水电费：water and electricity charge

金融机构手续费：Handling change of finance authority

出资额：investment amount

档案查询专用章：Special Seal for Archive Inquiry

工商行政管理局：Administration for Industry and Commerce

套印无效：Overprint shall be ineffective

主管：authoritative organ

原审批单位：the original examine and approve authority

会计报表审计 Auditing Financial statements

资本验证 Capital verification

企业财务会计制度设计 Setting up financial systems for enterprises exchange business

代理记帐 Bookkeeping services

外汇年检 专项审计 Special audit and annual auditing of foreign exchange business

企业合并、分立、清算审计 Auditing transactions such as enterprises’ merger、split and liquidation

投资可行性研究 Feasibility analysis for investment project

Accounting system 会计系统
American Accounting Association 美国会计协会
American Institute of CPAs 美国注册会计师协会
Audit 审计
Balance sheet 资产负债表
Bookkeepking 簿记
Cash flow prospects 现金流量预测
Certificate in Internal Auditing 内部审计证书
Certificate in Management Accounting 管理会计证书
Certificate Public Accountant注册会计师

Cost accounting 成本会计 External users 外部使用者
Financial accounting 财务会计
Financial Accounting Standards Board 财务会计准则委员会

Financial forecast 财务预测
Generally accepted accounting principles 公认会计原则
General-purpose information 通用目的信息
Government Accounting Office 政府会计办公室
Income statement 损益表
Institute of Internal Auditors 内部审计师协会
Institute of Management Accountants 管理会计师协会
Integrity 整合性
Internal auditing 内部审计
Internal control structure 内部控制结构

Internal Revenue Service 国内收入署
Internal users 内部使用者
Management accounting 管理会计
Return of investment 投资回报
Return on investment 投资报酬
Securities and Exchange Commission 证券交易委员会
Statement of cash flow 现金流量表
Statement of financial position 财务状况表
Tax accounting 税务会计
Accounting equation 会计等式
Articulation 勾稽关系
Assets 资产
Business entity 企业个体
Capital stock 股本
Corporation 公司
Cost principle 成本原则
Creditor 债权人
Deflation 通货紧缩
Disclosure 批露
Expenses 费用
Financial statement 财务报表
Financial activities 筹资活动
Going-concern assumption 持续经营假设
Inflation 通货膨涨
Investing activities 投资活动
Liabilities 负债
Negative cash flow 负现金流量
Operating activities 经营活动
Owners equity 所有者权益
Partnership 合伙企业
Positive cash flow 正现金流量
Retained earning 留存利润
Revenue 收入
Sole proprietorship 独资企业
Solvency 清偿能力
Stable-dollar assumption 稳定货币假设
Stockholders 股东
Stockholders equity 股东权益
Window dressing 门面粉饰
Account 帐

并购活动* mergers and acquisitions
仓 position
个人大股东具报书 Individual Substantial Shareholders Notification
个人投资者户口 Individual Investor Account
个人客户 individual client
个人交易所参与者 Individual Exchange Participant
个人计算机终端机用户 PC terminal user
借方结余 debit balance
借款股 loan stock
借壳上市 backdoor listing
借贷资本 loan capital
借额 debit
伦敦国际金融期货及期权交易所 London International Financial Futures and Options Exchange (LIFFE)
伦敦期权市场 London Traded Options Market (LTOM)
伦敦证券交易所 London Stock Exchange (LSE)
冻结 locked up
冻结股份机制 securities-on-hold mechanism
原油期货 crude oil futures
套戥 / 套汇* / 套利* arbitrage
差价 spread
差额缴款 marks / marks payment
库存股份/股票 treasury stock
弱势货币 soft currency
息股证 Equity Linked Instrument (ELI)
挟仓 cornering; squeeze; short squeeze
时间值 time value; time premium
时间戳记 time stamp
核心盈利 core earnings
核准可赎回股份 approved redeemable share
核准借入人 approved borrower
核准借出代理人 approved lending agent
核数委员会【证监会】 Audit Committee【SFC】
核数师 auditor
核数师报告 auditors' report
核证附注 verification notes
浮息存款证 floating rate certificate of deposit (FRCD)
浮息按揭 variable-rate mortgage
浮息票据 floating rate note (FRN)
海外发行人 overseas issuer
消耗性资产【期权】 wasting asset【options】
流动性不足 / 流通性不足 illiquidity
流动资金 liquid capital
流动资金比率/幅度 liquidity ratio; liquidity margin
流动资金调节窗 Liquidity Adjustment Window (LAW)
流动资金调节机制【金管局】 Liquidity Adjustment Facility (LAF)【HKMA】
流动资产 liquid asset
流通性 liquidity
流通风险 liquidity risk
流通量提供者 liquidity provider
特别限价盘 special limit order
特别处理股【中国内地】 Special Treatment【Mainland China】
特别征费 Special Levy
特别转让股【中国内地】 Particular Transfer【Mainland China】
特快登记/过户登记服务 expedited registration service
特殊项目 exceptional item
特许使用者 privileged user
特许财务分析员 chartered financial analyst
特许财务分析员公会 Institute of Chartered Financial Analysts
特许管理会计师公会 Chartered Institute of Management Accountants (CIMA)
「特许证券商」制度【美国】 Specialist System【US】
特种国债【中国内地】 Special Treasury【Mainland China】
特种备兑证信息【大利市】 exotic warrant information【Teletext】
留存股票 treasury stock
留存盈利/收益 retained earnings; retained income
「粉红价单」【美国】 Pink Sheets【US】
留存溢利/盈利 retained profits
留成资金 / 保留资金 retained capital
「粉红价单」【美国】 Pink Sheets【US】
纯交易板 trading-only board
纸黄金 paper gold
索偿通知 claim notice
蚊型股 penny stock
被动受托人 bare trustee
讯框传送交易网络 frame relay trading network
托管人 custodian
托管商参与者【中央结算系统参与者】 Custodian Participant【CCASS Participants】
记名证券 registered securities
记名证书 registered certificate
记账式国库券【中国内地】 Registered Treasury【Mainland China】
财政司司长 Financial Secretary
财政年度 financial year
财政股东 financial shareholder
财政健全 financial integrity
财政部【中国内地】 Ministry of Finance【Mainland China】
《财政资源规则》 Financial Resources Rules
财务申报 financial reporting
财务风险 financial risk; financial exposure
财务租赁 financial lease
财务通融 financial accomodation
财务业绩 financial results
财务摘要报告 summary financial report
财务监管 financial regulation
财务顾问 financial adviser
财经市场发展专责小组 The Financial Market Development Task Force

政治风险 political risk
再开票中心 re-invoicing center
现代管理会计专门方法 special methods of modern management accounting
现代管理会计 modern management accounting
提前与延期支付 Leads and Lags
特许权使用管理费 fees and royalties
跨国资本成本的计算 the cost of capital for foreign investments
跨国运转资本会计 multinational working capital management
跨国经营企业业绩评价 multinational performance evaluation
经济风险管理 managing economic exposure
交易风险管理 managing transaction exposure
换算风险管理 managing translation exposure
国际投资决策会计 foreign project appraisal
国际投资决策会计 foreign project appraisal
国际存货管理 international inventory management
股利转移 dividend remittances
公司内部贷款 inter-company loans
冻结资金转移 repatriating blocked funds
冻结资金保值 maintaining the value of blocked funds
调整后的净现值 adjusted net prese