会计英语术语

2021-10-02 来源：好走旅游网

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会计英语术语

国际会计术语英汉对照 Account 帐户

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

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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

原始分录错误 error of original entry 原始分录簿 book of original entry 原则性错误 error of principle 流动资产 current assets 流动负债 current liabilities 流动比率 current ratio

流动抵押品 floating charge 租购 hire purchase 租购公司 hirer 个体 entity

差额承上 balance brought down 差额承前 balance brought forward 差额转下 balance carried down 帐户 account 透支 overdraft

透支额度 facility extent

名调乱错误 error of commission 现金日记簿 cash book

现金收支帐 receipts and payments account

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现金折扣 cash discount 虚帐户 nominal account 净损失 net loss

累积基金 accumulated fund 停止经营 quit concern 动用资金 capital employed 专利税 royalty 专利权 patent

货物寄销帐 goods sent on consignment account 票面值 par value 接纳 accept

净流动资产 net current assets 速动比率 liquidity ratio 寄销 consignment 寄销人 consignor

寄销帐 consignment account 票据拒付手续费 noting charges

票据贴现 discounting bill of exchange 组织大纲 memorandum of association 组织章程 articles of association 商誉 goodwill 贷方 credit

贷项通知单 credit note

贷项通知单(银行用) credit advice 提用 drawings

提款帐 drawings account 费用 expenses

期未存货 closing stock 期初存货 opening stock

单式簿记 single-entry bookkeeping 备忘 memorandum

补助分类帐 subsidiary account 报表 statement 贴现 discount 发票 invoice 发票人 drawer

间接工资 indirect wages

贴现手续费 discounting charge 普通股 ordinary shares 普通日记簿 general journal

普通原始簿 general book of original entry 间接原料 indirect material

间接费用 indirect expenses, overhead

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间接制造成本 factory overhead 开帐分录 opening entries 结帐分录 closing entries 短期合营 joint venture

短期合营帐 joint venture account

短期合营备忘帐 memorandum joint venture account 结算票据 honour the bill of exchange 超额利润 super profit 资本 capital

资本主 proprietor

资本支出 capital expenditure

资本报酬率 return on capital employed 零用现金凭单 petty cash voucher 零用现金簿 petty cash book 债权人 creditor 债券 debenture

预计利息帐法 interest suspense account method 预付费用 prepaid expenses 预取收益 receipt in advance 会计等式 accounting equation 损益帐 profit and loss account 损益计算 income determination 过帐 posting 资产 assets

资产负债表 balance sheet

资产收回价值 goods repossessed value 试算表 trial balance

经常性项目 recurrent item 溢价 premium

溢价发行 issued at premium 催缴股款 call

银行往来调节表 bank reconciliation statement 复式簿记 double-entry bookkeeping 说明 account for 实帐户 real account 对销 contra

制成品 finished goods 汇票 bill of exchange, draft 实际成本 actual cost 截线 enter short

其它资产 other assets 递延资产 deferred assets

债券发行成本 deferred bond issuance costs

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长期预付租金 long-term prepaid rent

长期预付保险费 long-term prepaid insurance 递延所得税资产 deferred income tax assets 预付退休金 prepaid pension cost 其它递延资产 other deferred assets 闲置资产 idle assets 闲置资产 idle assets

长期应收票据及款项与催收帐款 long-term notes , accounts and overdue receivables 长期应收票据 long-term notes receivable 长期应收帐款 long-term accounts receivable 催收帐款 overdue receivables

长期应收票据及款项与催收帐款-关系人 long-term notes, accounts and overdue receivables- related parties

其它长期应收款项 other long-term receivables

备抵呆帐-长期应收票据及款项与催收帐款 allowance for uncollectible accounts - long-term notes, accounts and overdue receivables 出租资产 assets leased to others 出租资产 assets leased to others

出租资产 -重估增值 assets leased to others - incremental value from revaluation 累积折旧 -出租资产 accumulated depreciation - assets leased to others 存出保证金 refundable deposit

资本公积- 库藏股票交易 additional paid-in capital - treasury stock trans-actions 保留盈余(或累积亏损)

如需转载，请注明来自FanE『翻译中国』

http;//www.FanE.cn retained earnings (accumulated deficit) 如需转载，请注明来自FanE『翻译中国』 http;//www.FanE.cn

法定盈余公积 legal reserve 法定盈余公积 legal reserve 特别盈余公积 special reserve 意外损失准备 contingency reserve

改良扩充准备 improvement and expansion reserve

偿债准备 special reserve for redemption of liabilities 其它特别盈余公积 other special reserve 未分配盈余(或累积亏损)

如需转载，请注明来自FanE『翻译中国』

http;//www.FanE.cn retained earnings-inappropriate (or accumulated deficit) 如需转载，请注明来自FanE『翻译中国』 http;//www.FanE.cn

累积盈亏 accumulated profit or loss 前期损益调整 prior period adjustments

本期损益 net income or loss for current period 杂项资产 miscellaneous assets

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受限制存款 certificate of deposit - restricted 杂项资产 -其它 miscellaneous assets - other 负债 liabilities

~ 流动负债 current liabilities

短期借款 short-term borrowings(debt) 如需转载，请注明来自FanE『翻译中国』 http;//www.FanE.cn

银行透支 bank overdraft 银行借款 bank loan

短期借款 -业主 short-term borrowings - owners 短期借款 -员工 short-term borrowings - employees

短期借款 -关系人 short-term borrowings- related parties 短期借款 -其它 short-term borrowings - other 应付短期票券 short-term notes and bills payable 应付商业本票 commercial paper payable 银行承兑汇票 bank acceptance

其它应付短期票券 other short-term notes and bills payable

应付短期票券折价 discount on short-term notes and bills payable 应付票据 notes payable 应付票据 notes payable

应付票据 -关系人 notes payable - related parties 其它应付票据 other notes payable 应付帐款 accounts pay able

应付帐款 -关系人 accounts payable - related parties 应付所得税 income taxes payable 应付所得税 income tax payable 应付费用 accrued expenses 应付薪工 accrued payroll

应付租金 accrued rent payable 应付利息 accrued interest payable 应付营业税 accrued VAT payable

应付税捐 -其它 accrued taxes payable- other 其它应付费用 other accrued expenses payable ~ 其它应付款 other payables

应付购入远汇款 forward exchange contract payable

应付远汇款 -外币 forward exchange contract payable - foreign currencies 买卖远汇溢价 premium on forward exchange contract

应付土地房屋款 payables on land and building purchased 应付设备款 Payables on equipment

其它应付款 -关系人 other payables - related parties 应付股利 dividend payable 应付红利 bonus payable

应付董监事酬劳 compensation payable to directors and supervisors 其它应付款 -其它 other payables - other

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预收款项advance receipts

预收货款 sales revenue received in advance 预收收入 revenue received in advance 其它预收款 other advance receipts

一年或一营业周期内到期长期负债 long-term liabilities -current portion 一年或一营业周期内到期公司债 corporate bonds payable - current portion 一年或一营业周期内到期长期借款 long-term loans payable - current portion

一年或一营业周期内到期长期应付票据及款项 long-term notes and accounts payable due within one year or one operating cycle

一年或一营业周期内到期长期应付票据及款项-关系人 long-term notes and accounts payables to related parties - current portion 其它一年或一营业周期内到期长期负债 other long-term lia- bilities - current portion ~ 其它流动负债 other current liabilities 销项税额 VAT received(or output tax) 如需转载，请注明来自FanE『翻译中国』 http;//www.FanE.cn

暂收款 temporary receipts 代收款 receipts under custody

估计售后服务/保固负债 estimated warranty liabilities 递延所得税负债 deferred income tax liabilities 递延兑换利益 deferred foreign exchange gain 业主(股东)

如需转载，请注明来自FanE『翻译中国』

http;//www.FanE.cn往来 owners current account 同业往来 current account with others

其它流动负债-其它 other current liabilities - others 长期负债 long-term liabilities 应付公司债 corporate bonds payable 应付公司债 corporate bonds payable 应付公司债溢(折)

如需转载，请注明来自FanE『翻译中国』 http;//www.FanE.cn价 premium(discount) 如需转载，请注明来自FanE『翻译中国』

http;//www.FanE.cn on corporate bonds payable

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一贯原则 consistency

人名帐户 personal account 工作底稿 working paper

已承兑汇票 accepted draft/bill 已发行股本 issued capital 己催缴股本 called-up capital 己缴股本 paid-up capital

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已赎回票据 retired bill

欠付催缴股款 calls in arrear 毛存现金 cash in hand 毛利 gross profit

毛利率 gross profit ratio/margin 毛损 gross loss 日记簿 journal

月结单 monthly statement 少量余额 minority balance 分配 allocation 分类帐 ledger 公证文件 noting 分摊 apportionment 加成 mark-up 永久业权 freehold 主要成本 prime cost

未催缴股本 uncalled capital

申请及分配 application and allotment 目标条款 object clause 平价发行 issued at par 出让人帐 vendor account 自平 self-balancing

自平分类帐 self-balancing ledger 自动转帐 autopay

成本会计 cost accounting 共同 joint

存货记录簿 stock records

存货周转率 stock turnover rate 存货帐 stock account

年终盘点存货 year-end stock taking 企业个体 business entity 合伙企业 partnership 在运品 goods in transit 在制品 work-in-progress 呆帐 bad debts

呆帐准备 provision for bad debts 没收 forfeiture

利息帐法 interest account method 重置 replacement 决算表 final accounts 折扣栏 discount column 折旧 depreciation

折旧帐法 depreciation account method

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折旧准备帐法 depreciation provision account method 折价 discount

非人名帐户 impersonal account 抽取 extract

固定资产 fixed assets

长期负债 long-term liabilities 法人 legal person 股本 share capital

拒付票据 dishonoured bill 股份 share

或有负债 contingent liability 所有权 ownership 承兑 acceptance 承兑人 acceptor

法定股本 authorised capital 股东主权 shareholders’equity 股东资金 shareholders’fund 受票人 drawee

直线折旧法 straight-line depreciation method 直接工资 direct wages 直接原料 direct material 直接费用 direct expenses 股票 share certificate 承销人 consignee

承销清单 account sales 抵销 set-offs

抵销性错误 compensating error 定额制度 imprest system 科目 account 负债 liabilities 信讬人 trustee

按比例分配 pro rata 背书 endorsement 持票人 holder 盈余 surplus

盈余分拨帐 appropriation account 重点钜数 materiality

重估折旧法 revaluation depreciation method 借方 debit

借项通知单 debit note

借项通知单(银行用) debit advice 库存现金 cash in hand 配比 match

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个别 several 纯利 net profit

纯利率 net profit ratio

记帐时借贷方互调 complete reversal of entries 特别原始簿 special book of original entry

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认讲意图 offer

暂记帐户 suspense account 销货成本 cost of goods sold 销货折扣 discounts allowed

销货退回簿 returns inwards book 销货净额 net sales 销货发票 sales invoice 销货簿 sales journal 调整 adjustment

制造成本会计 manufacturing account

数量表达及稳定货币量度 quantifiability and stable monetary measure 随要随付 payable on demand 余绌 surplus and deficit 遗漏错误 error of omission 余额承上 balance brought down 余额承前 balance brought forward

余额递减折旧法 reducing balance depreciation method 余额转下 balance carried down 历史成本 historical cost

担保还款佣金 del credere commission 总分类帐 general ledger

应付帐款分类帐 creditors ledger, purchases ledger

应付帐款分类帐统制帐户 creditors ledger control account, purchases ledger control account 应收帐款分类帐 debtors ledger, sales ledger

应收帐款分类帐统制帐户 debtors ledger control account, sales ledger control account 应计收益 accrued income 亏绌 deficit

购货折扣 discounts received

购货退出簿 returns outwards book 购货帐 purchases account 购货净额 net purchases 购货簿 purchases journal 营业折扣 trade discount 购销帐 trading account

购销损益帐 trading and profit and loss account 优先股 preference shares

应付帐款赊帐期限 credit period received form trade creditors

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应付票据 bill payable

应收帐款赊帐期限 credit period allowed to trade debtors 应收票据 bill receivable 应计基础 accrued basis 购买权 option

偿债基金 sinking fund

营运资金比率 working capital ratio 转让 transfer 旧换新 trade-in

稳健保守 conservatism, prudence 簿记 bookkeeping

继续经营 going concern 变产帐 realisation account

赎回资本准备金 capital redemption reserve fund

英汉会计词汇 accept 接纳 acceptance 承兑

accepted draft/bill 已承兑汇票 acceptor 承兑人 account 科目，帐户 account for 说明

account sales 承销清单

accounting equation 会计等式 accrued basis 应计基础 accrued income 应计收益 accumulated fund 累积基金 actual cost 实际成本 adjustment 调整 allocation 分配

application and allotment 申请及分配 apportionment 分摊

appropriation account 盈余分拨帐 articles of association 组织章程 assets 资产

authorised capital 法定股本 autopay 自动转帐 bad debts 呆帐

balance brought down 余额承上 balance brought forward 余额承前 balance carried down 余额转下 balance sheet 资产负债表

bank reconciliation statement 银行往来调节表

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bill of exchange, draft 汇票 bill payable 应付票据 bill receivable 应收票据

book of original entry 原始分录簿 bookkeeping 簿记

business entity 企业个体 call 催缴股款

called-up capital 己催缴股本 calls in arrear 欠付催缴股款 capital 资本

capital employed 动用资金 capital expenditure 资本支出

capital redemption reserve fund 赎回资本准备金 cash book 现金日记簿 cash discount 现金折扣 cash in hand 手存现金 closing stock 期未存货

compensating error 抵销性错误

complete reversal of entries 记帐时借贷方互调 conservatism 稳健保守 consignee 承销人 consignment 寄销

consignment account 寄销帐 consignor 寄销人 consistency 一贯原则

contingent liability 或有负债 contra 对销

cost accounting 成本会计 cost of goods sold 销货成本 credit 贷方

credit advice 贷项通知单(银行用) credit note 贷项通知单

credit period allowed to trade debtors 应收帐款赊帐期限 credit period received form trade creditors 应付帐款赊帐期限 creditor 债权人

creditors ledger 应付帐款分类帐

creditors ledger control account 应付帐款分类帐统制帐户 current assets 流动资产 current liabilities 流动负债 current ratio 流动比率 debenture 债券 debit 借方

debit advice 借项通知单(银行用)

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debit note 借项通知单

debtors ledger 应收帐款分类帐

debtors ledger control account 应收帐款分类帐统制帐户 del credere commission 担保还款佣金 deficit 亏绌

depreciation 折旧

depreciation account method 折旧帐法

depreciation provision account method 折旧准备帐法 direct expenses 直接费用 direct material 直接原料 direct wages 直接工资 discount 贴现，折价

discounts allowed 销货折扣 discount column 折扣栏 discounts received 购货折扣

discounting bill of exchange 票据贴现 discounting charge 贴现手续费 dishonoured bill 拒付票据

double-entry bookkeeping 复式簿记 draft 汇票 drawee 受票人 drawer 发票人 drawings 提用

drawings account 提款帐 endorsement 背书 enter short 截线 entity 个体

error of commission 帐名调乱错误 error of omission 遗漏错误

error of original entry 原始分录错误 error of principle 原则性错误 expenses 费用 extract 抽取

facility extent 透支额度

factory overhead 间接制造成本 final accounts 决算表 finished goods 制成品 fixed assets 固定资产 floating charge 流动抵押品 forfeiture 没收 freehold 永久业权

general book of original entry 普通原始簿 general journal 日记簿

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general ledger 总分类帐 going concern 继续经营 goods in transit 在运品

goods repossessed value 资产收回价值

goods sent on consignment account 货物寄销帐 goodwill 商誉 gross loss 毛损 gross profit 毛利

gross profit ratio 毛利率 hire purchase 租购 hirer 租购公司

historical cost 历史成本 holder 持票人

honour the bill of exchange 结算票据 impersonal account 非人名帐户 imprest system 定额制度

income determination 损益计算 indirect expenses 间接费用 indirect material 间接原料 indirect wages 间接工资

interest account method 利息帐法

interest suspense account method 预计利息帐法 invoice 发票

issued at par 平价发行

issued at premium 溢价发行 issued capital 已发行股本 joint 共同

joint venture 短期合营

joint venture account 短期合营帐 journal 日记簿 ledger 分类帐 legal person 法人 liabilities 负债

liquidity ratio 速动比率

long-term liabilities 长期负债

manufacturing account 制造成本会计 margin 毛利率 mark-up 加成 match 配比

materiality 重点钜数 memorandum 备忘

memorandum joint venture account 短期合营备忘帐 memorandum of association 组织大纲

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minority balance 少量余额 monthly statement 月结单 net current assets 净流动资产 net loss 净损失 net profit 纯利

net profit ratio 纯利率 net purchases 购货净额 net sales 销货净额

nominal account 虚帐户 noting 公证文件

noting charges 票据拒付手续费 object clause 目标条款 offer 认讲意图

opening stock 期初存货 opening entries 开帐分录 option 购买权

ordinary shares 普通股 overdraft 透支 overhead 间接费用 ownership 所有权

paid-up capital 己缴股本 par value 票面值 partnership 合伙企业 patent 专利权

payable on demand 随要随付 personal account 人名帐户 petty cash book 零用现金簿

petty cash voucher 零用现金凭单 posting 过帐

preference shares 优先股 premium 溢价

prepaid expenses 预付费用 prime cost 主要成本 pro rata 按比例分配

profit and loss account 损益帐 proprietor 资本主

provision for bad debts 呆帐准备 prudence 稳健保守

purchases account 购货帐 purchases journal 购货簿

purchases ledger 应付帐款分类帐

purchases ledger control account 应付帐款分类帐统制帐户

quantifiability and stable monetary measure 数量表达及稳定货币量度

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quit concern 停止经营 real account 实帐户

realisation account 变产帐

receipts and payments account 现金收支帐 receipt in advance 预取收益 recurrent item 经常性项目

reducing balance depreciation method 余额递减折旧法 replacement 重置

retired bill 已赎回票据

returns inwards book 销货退回簿

return on capital employed 资本报酬率 returns outwards book 购货退出簿

revaluation depreciation method 重估折旧法 royalty 专利税

sales invoice 销货发票 sales journal 销货簿

sales ledger 应收帐款分类帐

sales ledger control account 应收帐款分类帐统制帐户 set-offs 抵销 several 个别 share 股份

share capital 股本 share certificate 股票

shareholders’equity 股东主权 shareholders’fund 股东资金 self-balancing 自平

self-balancing ledger 自平分类帐 single-entry bookkeeping 单式簿记 sinking fund 偿债基金

special book of original entry 特别原始簿 statement 报表

stock account 存货帐 stock records 存货记录簿

stock turnover rate 存货周转率

straight-line depreciation method 直线折旧法 subsidiary account 补助分类帐 super profit 超额利润 surplus 盈余

surplus and deficit 余绌 suspense account 暂记帐户 trade discount 营业折扣 trade-in 旧换新

trading account 购销帐

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trading and profit and loss account 购销损益帐 transfer 转让

trial balance 试算表 trustee 信讬人

uncalled capital 未催缴股本 vendor account 出让人帐 work-in-progress 在制品

working capital ratio 营运资金比率 working paper 工作底稿

year-end stock taking 年终盘点存货

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