会计专业科目英语名称.doc

资源描述

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

展开阅读全文