财务会计词汇库汇总 Finance/Accounting Glossary
资产负债表Balance Sheet
资产Ast
流动资产Current asts
现金Cash
货币资金Cash and cash equivalent
银行存款Cash in bank
应收账款Trade receivable李阳疯狂英语音标
坏账准备rerve/provision for bad debts
存货Inventory
原辅材料Materials
在产品WIP （Work In Progress）
产成品Finished goods
预付账款Prepaid expens
应收票据Notes receivable
有价证券marketable curities
预付货款advances to suppliers
内部往来intercompany account
其他应收款Other receivables
材料采购Materials purchad
原材料Raw materials
包装物Containers
材料成本差异Cost variances of materials
委托加工材料Materials in outside processing
自制半成品Semi-finished goods
分期收款发出商品Goods on instalment sales
存货变现损失准备Provision for loss on realization of inventory 长期投资Long term investment
固定资产Fixed asts
固定资产原价Fixed asts-cost
累计折旧Accumulated depreciation
资产减值准备Ast devaluation rerve
资产减值损失Ast impairment loss
固定资产净值Fixed asts-net value
固定资产现值Fixed asts-book value
在建工程Construction in progress
拨付所属资金Funds to branches
无形资产Intangible asts
专利权Patents
非专利技术Non-patents
著作权Copyrights
商标权Trade Marks
土地使用权Tenure
商誉Good will
工业产权及专有技术Proprietary technology and patents
其他无形资产
Other intangible asts 其他资产
Other asts 开办费
Organization expens 筹建期间汇兑损失
Exchange loss during the start-up period 递延投资损失
Deferred loss on investments 其他递延支出
Other deferred expens 流动负债
Current liability 短期借款
Short term loans 应付账款
Accounts payable 应付工资
Payroll payable 应付股利
Dividend payable 职工奖励福利基金
Employee bonus & welfare fund 应交税金
Taxes payable 预提费用
Accrued expens 应付票据
Notes payable 预收货款
Advances from customers 其他应付款
英语六级听力
Other payables 长期负债
Long term liability 长期应付票据
Long term notes payable 应付抵押款
Mortgage payable 长期借款
Long-term loans 应付公司债
Debentures payable 应付公司债溢价或折价
Premium or discount on debentures payable 所有者权益
Owner’s equity 实收资本
Paid-in capital 资本公积
Capital surplus 盈余公积
Surplus rerve 储备基金
Rerve fund 发展基金
Expansion fund 本年利润
Current year profit 未分配利润
Retained earnings 已归还投资
Investment returned 公司拨入资金
Funds from head office 利润归还投资
Profits capitalid on return of investment 利润表
Income Statement 销售收入
Sales revenue 退货与销售折让
Sales returns and allowances 净销售收入
Net sales revenue 丝束销售成本如何培养孩子的自信心
Cost of tow sold 销售成本
Cost of goods sold 期初库存
Beginning inventory 采购成本Purchas
运输成本Freight-in
直接成本Direct labor
间接费用Indirect expens
期末费用Ending inventory
销售费用Selling expens
管理费用Administration expens
财务费用Financial expens
广告费Advertising
kiss是什么意思中文待摊费用Amortization
坏账Bad debts
银行费用Bank charge
慈善费用Charitable contribution
外协人员劳动力成本Contract labor
修理费Repairs
杂费Miscellaneous
办公费Office expens
车辆费用Vehicle expens
差旅费Travel
邮费Postage
租金Rent
营业利润Operating profit
其他收入Other income
利息收入Interest income
税前利润Profit before tax （PBT）
企业所得税Corporate income tax
税后利润Profit after tax
以前年度损益调整Prior period adjustment
可供分配利润Profit for distribution
预算Budget
实际Actual
累计Year-to- day (YTD)
差异分析Variance analysis
可控费用Controllable expens
不可控费用Non-controllable expens
应收账款周转天数Trade receivable turnover days
存货周转天数Inventory turnover days
总资产周转率Total asts turnover ratio
资产负债率Ast-liability ratio
成本费用利润率Return rate on total cost & expens 销售净利率Net profit ratio on total asts
资产净利率Net profit ratio on total asts
投资回报率Return rate on investment（ROI）净资产收益率Return rate on net equity (ROE)
超预算Over budget
预算外的unbudgeted
预算期间Budget period
承担责任英语
会计年度accounting period
生产预算Production budget
销售预算Sales budget
直接材料预算Direct materials budget
燃料动力预算Utilities budget
劳动力成本预算Labor cost budget
外专费用预算Expats expen budget
三项费用预算Three expens budget
新增项目预算Capital project budget
利润预算Profit budget
价格预算Price budget
单耗预算Unit consumption budget
成本要素cost element
会计系统Accounting system
审计Audit
簿记Bookkeeping
成本会计Cost accounting
外部使用者External urs
内部使用者Internal urs
财务会计Financial accounting
财务预测Financial forecast
公认会计原则Generally accepted accounting principles 管理会计师协会Institute of Management Accountants
整合性Integrity
内部审计Internal audit
内部控制结构Internal control structure
管理会计Management accounting
会计等式Accounting equation
new year债权人Creditor
通货紧缩Deflation
批露Disclosure
财务报表Financial statement
通货膨涨Inflation
投资活动Investing activities
负债Liabilities
负现金流量Negative cash flow
经营活动Operating activities
合伙企业Partnership
正现金流量Positive cash flow
汇兑收益(foreign) exchange gain
汇兑损失(foreign) exchange loss
专项审计special audit
台账record
入账posting/incomes
出账expens/expenditures
债权债务creditor's rights and liabilities
清产核资ast and capital verification
银行余额调节表Bank reconciliation
银行对账单Bank statements
待摊费用Prepaid Expen
计提、预提（额度）accrual (amount)
境外汇款overas remittance
收支情况Receipt and payment
结余balance
账面余额book balance
银行对账单bank’s statement of account
保值value maintenance
生产成本cost of production
制造费用manufacturing expens
损益profit and loss
happened是什么意思营业损益operating profit and loss
产品销售收入sales
销售折扣与折让sales discounts and allowances
产品销售税金sales tax
产品销售成本cost of sales
销售费用lling expens
管理费用general and administrative expens 财务费用financial expens
其他业务收入income from other operations
其他业务支出expens for other operations
化学工程与工艺专业英语
营业外收支non-operating income and expens 营业外收入non-operating income
营业外支出non-operating expens
税务相关词汇Tax Related Terms
国家税务总局State Administration of Taxation
地方税务局Local Taxation Bureau
税款可抵免税；准予扣除税额Allowable Tax Credit
抵免税Tax credit and exemption
税额抵免优惠cash incentive for tax credit
修正后税款申报书Amended Tax Return
年度所得税申报表Annual Income Tax Return
（工商）营业税；工商税Business Tax
资本税:<；美>按资本额稽征;<；英>指资本
Capital Tax
利得税和资本转让税（＝[缩]CTT）<；英>
资本转让税
资本转移税；资本过户税Capital Transfer Tax
公司所得税Corporate Income Tax
递延所得税Deferred Income Tax
递延所得税负债Deferred Income Tax Liability
mature什么意思递延税额；递延税额Deferred Tax
（＝[缩]EAT）(纳)税后盈利;（纳）税
Earnings After Tax
后收益（额）
东海大学
（＝[缩]EBIT）缴付息税前收益额；息税
Earnings Before Interest and Tax
前利润
实际税率Effective Tax Rate
所得税税额抵免Income Tax Credit
