财务会计英语专业词汇大全
a payment or rious payments 一次或多次付款bridle
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 asts 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
adver tax conquences 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
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
automatic是什么意思agreement 协议
alliances 联盟
allocation of finance income 财务收益分配
allowance for loss on receivables 应收款损失备抵金
alternative us 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 recour 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 curities laws适用的证券法律
applicable tax life 适用的应纳税寿命
appraisal 评估
apprairs 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
AsiaLeaae 亚洲租赁协会
asss 评估
ast manager 设备经理
ast risk insurance 资产风险保险
ast curitization 资产
证券化
ast specificity 资产特点
ast tracking 资产跟踪
ast-backed financing 资产支持型融资
ast-bad lessor 立足于资产的出租人
ast-oriented lessor (经营租赁中的)资产导向型出租人
ast 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 curities 正供出售证券
average life 平均寿命
average managed net financed asts 所管理的已筹资金资产净额平均值
backed-up rvicer 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
burrow
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 los账面亏损
borrower借款人
BPO(bargain purcha 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 leas（租赁物由承租人）承建或承造的租赁协议
bulldozer推土机
bundled additional rvices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
一、 资产类 Asts
一、 资产类 Asts
流动资产 Current asts
货币资金 Cash and cash equivalents
1001 现金 Cash
1002 银行存款 Cash in bank
1009 其他货币资金 Other cash and cash equivalents
100901 外埠存款 Other city Cash in bank
100902 银行本票 Cashier''s cheque
光棍节 英文100903 银行汇票 Bank draft
动画培训学校
100904 信用卡 Credit card
100905 信用证保证金 L/C Guarantee deposits
100906 存出投资款 Refundable deposits
1101 短期投资 Short-term investments
110101 股票 Short-term investments - stock
110102 债券 Short-term investments - corporate bonds
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 rerves
应收款 Account receivable
1111 应收票据 Note receivable
银行承兑汇票 Bank acceptance
商业承兑汇票 Trade a
cceptance
1121 应收股利 Dividend receivable
1122 应收利息 Interest receivable
1131 应收账款 Account receivable
1133 其他应收款 Other notes receivable
1141 坏账准备 Bad debt rerves
1151 预付账款 Advance money
1161 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
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
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 lling price
1251 委托加工物资 Work in process - outsourced
1261 委托代销商品 Trust to and ll the goods on a commission basis
1271 受托代销商品 Commissioned and ll the goods on a commission
basis
1281 存货跌价准备 Inventory falling price rerves
1291 分期收款发出商品 Collect money and nd out the goods by stages
1301 待摊费用 Deferred and prepaid expens
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
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
合肥翻译140202 其他债权投资 Other investment on bonds
1421 长期投资减值准备 Long-term investments depreciation rerves
股权投资减值准备 Stock rights investment depreciation rerves
债权投资减值准备 Bcreditor''s rights investment depreciation rerves
1431 委托贷款 Entrust loans
143101 本金 Principal
143102 利息 Interest
143103 减值准备 Depreciation rerves
1501 固定资产 Fixed asts
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
1505 固定资产减值准备 Fixed asts depreciation rerves
房屋、建筑物减值准备 Building/structure depreciation rerves
机器设备减值准备 Machinery equipment depreciation rerves
1601 工程物资 Project goods and material
160101 专用材料 Special-purpo material
160102 专用设备 Special-purpo 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
1603 在建工程 Construction-in-process
安装工程 Erection works
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 rerves
1701 固定资产清理 Liquidation of fixed asts
1801 无形资产 Intangible asts
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 G
oodwill
1805 无形资产减值准备 Intangible Asts depreciation rerves
专利权减值准备 Patent rights depreciation rerves
商标权减值准备 trademark rights depreciation rerves
1815 未确认融资费用 Unacknowledged financial charges
待处理财产损溢 Wait deal asts loss or income
1901 长期待摊费用 Long-term deferred and prepaid expens
1911 待处理财产损溢 Wait deal asts loss or income
191101待处理流动资产损溢 Wait deal intangible asts loss or income
191102待处理固定资产损溢 Wait deal fixed asts 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
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 reimburment for export
21710107 进项税额转出 Changeover withnoldings 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 vesl usage licen 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 expen in advance
其他负债 Other liabilities
2201 待转资产价值 Pending changerover asts 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 lea 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
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 Paicl-up capital
日久见人心的英文
实收股本 Paid-up stock
3103 已归还投资 Investment Returned
公积
3111 资本公积 Capital rerve
311101 资本(或股本)溢价 Cpital(or Stock) premium
311102 接受捐赠非现金资产准备 Receive non-cash donate rerve
311103 股权投资准备 Stock right investment rerves
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 rerve
3121 盈余公积 Surplus rerves
312101 法定盈余公积 Legal surplus
312102 任意盈余公积 Free surplus rerves
interact312103 法定公益金 Legal public welfare fund
312104 储备基金 Rerve fund
312105 企业发展基金 Enterpri expension fund
312106 利润归还投资 Profits capitalizad 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 rerve fund
314105 提取企业发展基金 Withdrawal rerve for business expansion
314106 提取职工奖励及福利基金 Withdrawal staff and workers'' bonus and
cookie什么意思welfare fund
314107 利润归还投资 Profits capitalizad 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
asts(or stock)
314115 未分配利润 Undistributed profit
四、成本类 Cost
4101 生产成本 Cost of manufacture
410101 基本生产成本 Ba 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 Coferemce
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
生活大爆炸第一季17
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
