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1、中中英英文文常常用用财财务务词词汇汇对对照照表表英英文文 （ 美美、英英 ）中中文文英英文文 （ 美美、英英 ）中中文文Accelerated depreciation加速折旧法Average-weighted cost method加权平均成本法Accrued payroll应付工资Bad debt坏账Accrued expenses预提费用Balance sheet资产负债表Account报表或账目、账户Bank overdraft银行透支Accounting会计Book value账面价值Accounting concepts会计基础概念Bookkeeping簿记Accounting p
2、olicies会计政策Buildings房屋Accounting principles会计原则Capital 资本Accounting standards会计标准Capital Gain (loss)资产溢价 （不足）Accounts payable (suppliers)应付账款Capitalised interest利息资产化Accounts receivable (U.S)应收账款Capital surplus资本公积Accrual accounting权责发生制cash on hand现金Accumulated depreciation积累折旧cash in bank银行存款Acqui
3、sition购买Cash flow现金流量Advances to suppliers预付账款Cash flow statement现金流量表Advances from customers预收账款Certified public accountant注册公共会计师Additional paid in capital发关于股票的溢价Common stock(ordinary shares)普通股票Administrative expenses行政费用Commercial paper商业承兑票据Affiliated companies子公司Consolidated合并Allowance for do
4、ubtful accounts (bad debts)坏帐准备金Contingent liability风险与费用准备金Amortization贬值Convertible debentures可转换债券Annual report年度报告Construction in progress在建工程Appreciation增值Cost成本Articles of association章程Cost accounting成本会计Assets资产Cost of goods sold产品销售成本Assets turnover资产周转率Cost of sales销售费用Associate关联着Credit sa
5、les赊账At equity等价Current asset流动资产Audit opinion审计意见Current cost现行成本Auditors审计师Current liability流动负债Average collection period应收账款周转率Current ratio流动比率英英文文 （ 美美、英英 ）中中文文英英文文 （ 美美、英英 ）中中文文Current year profits本年利润General and administrative expenses日常行政费用Customers advance payment客户预支款Good will商誉Declining b
6、alance余额递减Goods商品Declining balance method余额递减折旧法Gross margin (profit)毛利Deferred charges or expenses递延费用Gross profit主营业务利润Deferred income taxes递延费用（所得税）Governmental allowance补贴收入Depreciation折旧Historical cost历史成本Depreciation rate折旧率Income收入Bankruptcy破产Income tax所得税Bond债券Income statement(us)Profit and
7、loss Account(UI)损益表（利润表）Debentures payable应付债券Insolvency无偿债能力Deferred and prepaid expenses待摊费用Intangible asset无形资产Deferred taxes debit递延税款贷项Interest expense(income)利息费用（收入）Deferred taxes credit递延税款贷项Interest receivable应收利息Direct costing直接成本法Inventories(us)Stocks(uk)存货Dividend股利Inventory turnover存货周转
8、率Dividends payable应付股利Investment grants投资补助金Double bookkeeping复式记账法Investments投资Doubtful debts可疑债务Investments income投资收益Disposal of fixed assets固定资产清理Joint-venture合资企业Enterprise企业Journal日记账Equities普通股票Land土地Extraordinary item特殊成分Land Buildings, property土地， 建筑物Fifo先进先出法Liabilities负债Financial statemen
9、t analysis财务报表分析Lifo后进先出法Finished goods成品Line of credit信用额度Fixed assets固定资产Loans(shot or long term)债务（短期或长期）Fixed assets-cost固定资产原价Long-term Assets长期资产Fixed costs固定成本Long-term account payable长期应付款Fixed costs-net value固定资产净值Long term debt长期债务Foreign currency translation外币折算Long term liabilities长期负债Fi
10、nancial expenses财务费用Long term loans长期借款英英文文 （ 美美、英英 ）中中文文英英文文 （ 美美、英英 ）中中文文Long term liabilities due within one year一年内到期的长期负债 Operating expenses营业费用Long term debt due within one year一年内到期的长期债务 Operating income营业利润Liabilities负债Other receivable其它应收款Lifo后进先出法Other assets其它资产Line of credit信用额度Other cur
11、rent assets其它流动资产Loans(short or long term)债务（短期或长期）Other current liabilities其它流动负债Long-term Assets长期资产Other deferred expenses长期待摊费用Long-term account payable长期应付款Other payable其它应付款Long term debt 长期债务Other operating profit其他业务利润Long term liabilities长期负债Overhead expenses管理费用Long term loans长期借款Owners eq
12、uity所有者权益Long term debt due within one year一年内到期的长期债务 Paid-in capital实收资本（或股本）Long term liabilities due within one year一年内到期的长期负债 Par value票面价值Long term investments长期投资Parent company母公司Machinery and equipment机械设备Patents专利Marketable securities短期证券Pension liability退休准备金Minority interests少数股东权益Plant an
13、d Equipment厂房和设备Net income(loss)净利润（亏损）Preferred stock优先股Net Profit of Loss for the Period本期经收益Preoperating expenses创建费Net sales净营业额Prepaid expenses预支费用（至少一年）Non marketable securities不上市证券Profit利润Notes receivable应收票据Provision for income tax付税准备金Notes to financial statements会计报表注释Prudence谨慎Notes paya
14、ble应付票据Quick assets速动资产Non-operating income营业外收入Leasehold rights租赁权Non-operating expenses营业外支出Ledger分类账Objectivity客观性Rate of exchange汇率Operating profit营业利润Raw materials原材料Operating ratios营业周转率Reserves储备金Operating cost主营业务成本Residual value残值Operating tax主营业务税金及附加Retained earnings(us)Reserve或Retained p
15、rofit留存收益（留存利润）英英文文 （ 美美、英英 ）中中文文英英文文 （ 美美、英英 ）中中文文Return on investment投资收益回收率Tax liability应纳税金Revenue收入Taxes税款Sales taxes营业税Taxes payable应交税金Sales turnover营业额Time deposit押金Security证券To capitalize资本化Selling expenses销售费用Trademarks商标Shareholder股东Treasury stock公司自由股Shareholders Equity股东拥有的资产净值Turnover(UK.)Sales(UK.)销售Shares股票Unissued shares未发份股票Short term debt短期负债Undistributed profits未分配利润Short term investment短期投资Valued added增值Short term loans短期贷款Valued added tax增值税Start up expenses开办费Work in progress/work in process半成品Straight line直线折旧法Working capital营运资本Subsidiaries子公司