会计专业术语中中英文汉英英汉对照.doc

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advertising campaign 广告宣传活动 advertising selection 广告甄选（法） advertising service 广告业务 ad agent 广告代理商 ad craft 广告业者 ad referendum contract 草约 ad solicitor 广告掮客 ad valorem duty 从价关税 advice for collection 托收委托书 advice note( 发货)通知单 advice of arrival 到货通知 advice of authority to pay 授权付款通知书 advice of bill accepted 承兑票据通知书 advice of bill collected 票据收款通知书 advice of bill paid 票据付款通知书 advice of drawing 汇票通知书 advice of settlement 结算通知书 advice sheet 外汇交易报告书 advising funds 信用资金 advid 自荐录像带 advisory board 咨询委员会 advisory service 咨询服务部 affidavit of means 偿债能力证明书 affidavit of service 送达证明书 affiliated company 附属公司;分公司 affiliated interests 联营股权 affiliation 联营公司;附属机构 affinity (group) card 团体组织卡 affirmation of contract 批准合同 aforementioned 上述;前面提及的 after cost 后续成本 after delivery 交货后 after service 售后服务 after sight bill 见票后付款汇票 after-care service 售后服务 after-market 次级市场 after-sales warranty 售后保单 after-tax income 税后收入 against all risks 保全险 agency 代理行;经销处;公众服务机构;代理公司 agency agreement 代理协议书 agency bills 代理票据 agency commission 代理佣金 agency contract 代理合同 agency endorsement 代理背书 agency funds 代管基金 agency receipt 待收款收据 agency recruitment 通过职业介绍所招聘 agency-client relationship 主顾关系 agent service 代理业务 agents lien 代理人留置权 aggregate balance sheet 合并资产负债表 aggregate liability 债务总额 aggregate losses 累计损失 aggregated rebates 总回扣 aggrieved party 受损害的一方 agio 贴水 agiotage 套利差额;股票投机 agreed par value 约定平价 agreed rate 协定运费率 agreed returns 约定退费 agreement of reimbursement 偿付协议 agreement on buying option 优先购买权协议 aggressive reporting 乐观高估的财务报告 agribusiness 农业综合企业 agricultural science of park 农业科技园区 agro-industrial complex 农工联合企业 agro-industry 农用工业 aid account 经援帐户 air-borne trade 空运贸易 air-conditioned container 空调集装箱 ---------------------------------------------------------------------- 会计科目中英文对照表代码名称 1 资产 assets 11~ 12 流动资产 current assets 111 现金及约当现金 cash and cash equivalents 1111 库存现金 cash on hand 1112 零用金/周转金 petty cash/revolving funds 112 短期投资 short-term investment 1121 短期投资 -股票 short-term investments - stock 1122 短期投资 -短期票券 short-term investments - short-term notes and bills 1123 短期投资 -其它 short-term investments - other 1124 备抵短期投资跌价损失 allowance for reduction of short-term investment to market 113 应收票据 notes receivable 1131 应收票据 notes receivable 1132 应收票据贴现 discounted notes receivable 1133 应收票据 -关系人 notes receivable - related parties 1134 其它应收票据 other notes receivable 114 应收账款 accounts receivable 1141 应收账款 accounts receivable 1142 应收账款 -关系人 accounts receivable - related parties 1143 其它应收款 other receivables 121~122 存货 inventories 1211 商品存货 merchandise inventory 1212 寄销商品 consigned goods 1221 原料 raw materials 1227 物料 supplies 125 预付费用 prepaid expenses 1251 预付薪资 prepaid payroll 1252 预付租金 prepaid rents 126 预付款项 prepayments 1261 预付货款 prepayment for purchases 1262 其它预付款项 other prepayments 128~129 其它流动资产 other current assets 1281 进项税额 VAT paid ( or input tax) 1291 业主(股东)往来 owners(stockholders) current account 1292 同业往来 current account with others 1293 其它流动资产-其它 other current assets - other 13 基金及长期投资 funds and long-term investments 131 基金 funds 1311 偿债基金 redemption fund (or sinking fund) 1312 改良及扩充基金 fund for improvement and expansion 1313 意外损失准备基金 contingency fund 1314 退休基金 pension fund 1315 其它基金 other funds 132 长期投资 long-term investments 1321 长期股权投资 long-term equity investments 1322 长期债券投资 long-term bond investments 1323 长期不动产投资 long-term real estate in-vestments 1324 其它长期投资 other long-term investments 14~ 15 固定资产 property 141 土地 land 1411 土地 land 142 房屋及建物 buildings 1421 房屋及建物 buildings 143 机(器)具及设备 machinery and equipment 1431 机(器)具 machinery 17 无形资产 intangible assets 18 其它资产 other assets 2 负债 liabilities 21~ 22 流动负债 current liabilities 211 短期借款 short-term borrowings(debt) 2111 银行透支 bank overdraft 2112 银行借款 bank loan 2113 短期借款 -关系人 short-term borrowings- related parties 2114 短期借款 -其它 short-term borrowings - other 212 应付票据 notes payable 2121 应付票据 notes payable 活期历史明细清单： Current Detailed List of History 帐号：Account Number 户名：Customer Name 操作地区：Operation Region 操作网点：Operation Branches 操作柜员：Operation Teller 工作日期：Date of Work 入账日期：Date Recorded 币种：Currency Type 交易代码：Transaction Code 注释：Remark 借贷：Lend or Loan 金额 Money 余额 Balance 地区 Region 网点　Branches 操作员 Operator 界面 Interface 息 Interest 税　Tax 工资 Wage 存deposit 支取Expenditure 汇款remittance 收费fee 批量业务 Batch Business 柜面交易 Counter transaction 开户：Account 摘要：Abstract 地点：location 打印机构：Print Agencies 现存：Cash deposit 转存：Transfer into 现支：Cash expenses 扣年税：Annual tax deduction 包月费：Monthly fee 中心入账：Center recorded 银行对账单：Bank Reconciliatio 打印柜员号printed teller sequence number numéro imprimé de caissier 打印时间 print time Temps imprimé 账号 account number numéro de compte 客户名称 account name nom et prénom de compte 币别 currency monnaie 钞汇鉴别 cash remittance identification identification d'envoi de fonds / remise de billets 起始日期 start date date de début 终止日期 termination date / expirty date date d’expiration 交易日期 trade /transaction date date de l’opération 摘要 abstract extrait 交易金额transaction amount montant de l'opération 账号余额 account balance solde du compte 对方账号 reciprocal account number numéro de compte réciproque 对方帐户名称 reciprocal account name nom de compte réciproque 操作员号 operator number numéro de l'opérateur 自述摘要 autobiographical / self-disclosure abstratct extrait autobiographique 现金存入 cash deposit dép?t en espèces 结息 interest settlement règlement d'intérêt 现金支取 cash withdraw retrait en espèces 中国银行的流水清单 RBS流水查询 RBS Transaction inquiry enquête de transaction 终端 terminal Terminal 柜员 teller caissier 交易码 transaction code Code de transaction 工作站 workstation Poste de travail 页数 pagination / paginal number / page number pagination 起息日 value date Date de valeur 端末机terminal machine Machine de terminal 柜员交易码借贷 teller transcation code borrowing and loan / debit and credit Code de transcation de caissier / Débit et crédit / emprunter et prêter de l’argent 主管 chief manager / executive Administrateur gestionnaire / chef de service / responsable 这些可以搞定工行流水帐的翻译。其他银行就不清楚了——方程 ---------------------------------------------------------------------- ######################### -------------------------------------------------------------------- 英文： BALANCE SHEET ________________________________________ 发表时间: 2005-9-23 阅读数： 29060 BALANCE SHEET Printed by For the year(or,quarter,month)ended JULY31,1998 ASSETS LIABLITIES AND OWNER'EQUITY LINENO AT BEG OF YEAR AT END OF YEAR CURRENT ASSETS EQUI CURRENT LIABILITIES Cash on handIT 1 Short term loansS Cash in bankloan 2 Notes payableansS Marketable securities 4 Accounts payableties Notes receivableetie 5 Accrued payrolletie Accounts receivablees 6 Taxes payablevabl Less:Provision for bad debts F 7 Dividends payablebad Advance to suppliersd de 8 Advances from customersbts Other receivablesustom 10 Other payablesesust Deferred and prepaid expenses For 11 Accrued expensesaid Inventoriesns 12 Staff and worker' bonus and welfare fundhe year(o Less:Provision for loss on realizationof inventoriesquarter,mo 13 Long-term liabilities due within one yearinventorie Long-term investments maturing within one yeartoriesquar 15 Other current liabilitiesg with Other current assetslities 16 Total current assetsg with 17 Total current liabilitiesg with LONG TERM INVESTMENTSliti LONG-TERM LIABILITIESliti Long-term investmentsiesg 18 Long-term loansment Receivables clooectable after onr yearne yearto 20 Debentures payablee aft FIXED ASSETS: pay Premium (discount) on debentures payableeartorie Fixed assets-cost) on d 21 一年以上的应付款 Payable due after one yearentures p Less:Accumulated depreciationes pa 22 Total long term liabilitiesbleear Fixed assets-net valueerm li 23 Disposal of fixed assetsm liab 27 CONSTRUCTION IN PROGRESSsm l OTHER LIABILITIESROGR Construction in progressliab 28 Exchange gain during start-up periodsbleeart INTANGIBLE ASSETS:ing Deferred gain on investmentsperiod Land occupancy rightvestm 29 Deferred taxes creditstment Proprietary technology and patentsriodsblee 30 Other deferred creditd pate Other intangible assetsd pate 31 Unamortized exchange gainatentsr Total intangible assetsriodsb 32 Total other liabilities asset OTHER ASSETSer l Total liabilitiessset Organization expensesies 33 OWNERS' EQUITYation Exchange loss during start-up perioddsbleear 34 Registered capital Currency and amount)oddsbleeart Deferred taxs debit and a 35 Paid in capital(amount of foreign currency at end of period,month)ended D Deferred loss on investmentsn curr 36 Other deferred expensesmentsn 37 Chinese investment(amount of foreign currency at end of periodnth)ended DEC Unamortized exchange loss foreig 38 Foreign investment(amount of foreign currency at end of periodnth)ended DEC Less:Investment returnedeign c Capital surplusnede Reserve fundusne Enterprise expansion fundign cu Profit capitalised on return of investmentnd of Current year profitrn o Undistributed profitstrn o Total other assetsted pr Total owners' equityrn of i TOTAL ASSETS Tot TOTAL LIABILITIES AND OWNERS' EQUITYnvestmentn Notes：1. Customer' materials to be processed____;2. Consignment in____;3.资Goods held for others____;4. Notes receivable discounted with recourse____; 5. Fixed assets under operating lease____;6. Current year payment of import taxes____.d for others____; 中文：资产负债表 ________________________________________ 发表时间: 2005-9-23 阅读数： 29061 资产负债表 MONETARY UNIT:YUAN 资产行次年初数资期末数资负债及所有者权益行次年初数所有者期末数所有者流动资产流动负债 : 现金 1 短期借款 42 银行存款 2 应付票据 43 有价债券 4 应付帐款 44 应收票据 5 应付工资 45 应收帐款 6 应交税金 46 减：坏帐准备 7 应付股利 47 预付帐款 8 预收货款 48 其他应收款 10 其他应付款 50 待摊费用 11 预提费用 51 存货 12 职工奖励及福利基金 52 减：存货变现损失准备 13 一年内到期的长期负债 53 一年内到期的长期投资 15 其他流动负债 54 其他流动资产 16 流动资产合计 17 流动负债合计 55 长期投资 : 长期负债 : 长期投资 18 长期借款 56 一年以上的应收帐款 20 应付公司债 57 固定资产 : 应付公司溢价(折价) 58 固定资产原价 21 一年以上的应付款项 59 减:累计折旧 22 长期负债合计 60 固定资产净值 23 固定资产清理 27 在建工程 : 其他负债 : 在建工程 28 筹建期间汇兑收益 61 无形资产 : 递延投资收益 62 场地使用权 29 递延税款贷项 63 工业产权及专有技术 30 其他递延贷项 64 其他无形资产 31 待转销汇兑收益 65 无形资产合计 32 其他负债合计 66 其他资产 : 负债合计 67 开办费 33 所有者权益 : 筹建期间汇兑损失 34 资本总额货币名称及金额递延税款借项 35 实收资本 (非人民币资本期末金额) 68 递延投资损失 36 其中:资损其他递延支出 37 中方投资 (非人民币资本期末金额 69 待转销汇兑损失 38 外方投资 (非人民币资本期末金额) 70 减:已归还投资 71 资本公积 72 储备基金 74 企业发展基金 75 利润归还投资 76 本年利润 77 未分配利润 78 其他资产合计所有者权益合计 80 资产合计负债及所有者权益总计 81 附注： 1.受托加工材料____;2.受托代销商品____;3.代管商品物资____;4.由企业负责的应收票据贴现____; 5.租入固定资产____;6.本年支付的进口环节税金____. ____; 2122 应付票据 -关系人 notes payable - related parties 213 应付账款 accounts pay able 2131 应付账款 accounts payable 2132 应付账款 -关系人 accounts payable - related parties 2133 其它应付款 other payables 214 预收款项 advance receipts 2141 预收货款 sales revenue received in advance 2142 预收收入 revenue received in advance 2143 其它预收款 other advance receipts 23 其它负债 other liabilities 231 递延负债 deferred liabilities 232 存入保证金 deposits received 2321 存入保证金 guarantee deposit received 3 业主权益 owners equity 31 资本 capital 311 资本（或股本） capital 32 资本公积 additional paid-in capital 33 保留盈余(或累积亏损) retained earnings (accumulated deficit) 34 权益调整 equity adjustments 4 营业收入 operating revenue 41 销货收入 sales revenue 411 销货收入 sales revenue 4111 销货收入 sales revenue 4112 分期付款销货收入 installment sales revenue 417 销货退回 sales return 4171 销货退回 sales return 419 销货折让 sales allowances 4191 销货折让 sales discounts and allowances 46 劳务收入 service revenue 461 劳务收入 service revenue 4611 劳务收入 service revenue 47 业务收入 agency revenue 471 业务收入 agency revenue 4711 业务收入 agency revenue 48 其它营业收入 other operating revenue 488 其它营业收入-其它 other operating revenue 4888 其它营业收入-其它 other operating revenue - other 5 营业成本 operating costs 51 销货成本 cost of goods sold 511 销货成本 cost of goods sold 5111 销货成本 cost of goods sold 5112 分期付款销货成本 installment cost of goods sold 512 进货 purchases 5121 进货 purchases 5122 进货费用 purchase expenses 5123 进货退出 purchase returns 5124 进货折让 charges on purchased merchandise 513 进料 materials purchased 5131 进料 material purchased 5132 进料费用 charges on purchased material 5133 进料退出 material purchase returns 5134 进料折让 material purchase allowances 514 直接人工 direct labor 5141 直接人工 direct labor 515~518 制造费用 manufacturing overhead 5151 间接人工 indirect labor 5152 租金支出 rent expense . rent 5153 文具用品 office supplies (expense) 5154 旅费 traveling expense . travel 5155 运费 shipping expenses .freight 5156 邮电费 postage (expenses) 5157 修缮费 repair(s) and maintenance (expense ) 5158 包装费 packing expenses 5161 水电瓦斯费 utilities (expense) 5162 保险费 insurance (expense) 5163 加工费 manufacturing overhead - outsourced 5166 税捐 taxes 5168 折旧 depreciation expense 5169 各项耗竭及摊提 various amortization 5172 伙食费 meal (expenses) 5173 职工福利 employee benefits/welfare 5176 训练费 training (expense) 5177 间接材料 indirect materials 5188 其它制造费用 other manufacturing expenses 56 劳务成本制 service costs 561 劳务成本 service costs 5611 劳务成本 service costs 57 业务成本 agency costs 571 业务成本 agency costs 5711 业务成本 agency costs 58 其它营业成本 other operating costs 588 其它营业成本-其它 other operating costs-other 5888 其它营业成本-其它 other operating costs - other 6 营业费用 operating expenses 61 推销费用 selling expenses 615~618 推销费用 selling expenses 6151 薪资支出 payroll expense 6152 租金支出 rent expense, rent 6153 文具用品 office supplies (expense) 6154 旅费 traveling expense, travel 6155 运费 shipping expenses, freight 6156 邮电费 postage (expenses) 6157 修缮费 repair(s) and maintenance (expense) 6159 广告费 advertisement expense, advertisement , 6161 水电瓦斯费 utilities (expense) 6162 保险费 insurance (expense) 6164 交际费 entertainment (expense) 6165 捐赠 donation (expense) 6166 税捐 taxes 6167 呆帐损失 loss on uncollectible accounts 6168 折旧 depreciation expense 6169 各项耗竭及摊提 various amortization 6172 伙食费 meal (expenses) 6173 职工福利 employee benefits/welfare 6175 佣金支出 commission (expense) 6176 训练费 training (expense) 6188 其它推销费用 other selling expenses 62 管理及总务费用 general & a

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