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1、财务会计英语专业词汇大全a payment or serious payments 一次或多次付款abatement 扣减absolute and unconditional payments 绝对和无条件付款accelerated payment 力口速支付acceptance date 接受日acceptance 接受accession 力口入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 principl
2、e 会计准贝！Jaccounting 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 assets 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 ma
3、rgin 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adverse tax consequences 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 rat
4、e 税后利率资本Capita3101 实收资本(或股本)Paid-up capital(or stock)实收资本 Paicl-up capital实收股本Paid-up stock3103 已归还投资 Investment Returned公积3111 资本公积 Capital reserve311101 资本(或股本)溢价 Cpital(or Stock) premium311102 接受捐赠非现金资产准备 Receive non-cash donate reserve311103 股权投资准备 Stock right investment reserves311105 拨款转入 Allo
5、cate sums changeover in311106 外币资本折算差额 Foreign currency capital311107 其他资本公积 Other capital reserve3121 盈余公积 Surplus reserves312101法定盈余公积Legal surplus312102 任意盈余公积 Free surplus reserves312103 法定公益金 Legal public welfare fund312104 储备基金 Reserve fund312105 企业发展基金 Enterprise expension fund312106 利润归还投资 P
6、rofits capitalizad on return of investment利润 Profits3131 本年利润 Current year profits3141 利润分配 Profit distribution314101 其他转入 Other chengeover in314102 提取法定盈余公积 Withdrawal legal surplus314103 提取法定公益金 Withdrawal legal public welfare funds314104 提取储备基金 Withdrawal reserve fund314105 提取企业发展基金 Withdrawal re
7、serve for business expansion314106 提取职工奖励及福利基金 Withdrawal staff and workers* bonus and welfare fund314107 利润归还投资 Profits capitalizad on return of investment314108 应付优先股股利 Preferred Stock dividends payable314109 提取任意盈余公积 Withdrawal other common accumulation fund314110 应付普通股股利 Common Stock dividends p
8、ayable314111转作资本(或股本)的普通股股利Common Stock dividends change to assets(or stock)314115 未分配利润 Undistributed profit四、成本类Cost4101 生产成本 Cost of manufacture410101 基本生产成本 Base cost of manufacture410102 辅助生产成本 Auxiliary cost of manufacture4105 制造费用 Manufacturing overhead材料费Materials管理人员工资Executive Salaries奖金Wa
9、ges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车辆维护费 Vehicles maintenance油料费 Vehicles maintenance培训费 Education an
10、d training接待费 Entertainment图书、印刷费 Books and printing运费 Transpotation保险费 Insurance premium支付手续费Commission杂费 Sundry charges折旧费 Depreciation expense机物料消耗 Article of consumption劳动保护费 Labor protection fees季节性停工损失 Loss on seasonality cessation4107 劳务成本 Service costs五、损益类 Profit and loss收入Income业务收入 OPERAT
11、ING INCOME5101 主营业务收入 Prime operating revenue 产品销售收入Sales revenue服务收入 Service revenue5102 其他业务收入 Other operating revenue材料销售 Sales materials代购代售包装物出租 Wrappage lease出让资产使用权收入Remise right of assets revenue 返还所得税 Reimbursement of income tax其他收入 Other revenue5201 投资收益 Investment income短期投资收益 Current inv
12、estment income长期投资收益 Long-term investment income计提的委托贷款减值准备 Withdrawal of entrust loans reserves5203 补贴收入 Subsidize revenue国家扶持补贴收入 Subsidize revenue from country其他补贴收入 Other subsidize revenue5301 营业外收入 NON-OPERATING INCOME非货币性交易收益Non-cash deal income现金溢余Cash overage处置固定资产净收益 Net income on disposal
13、of fixed assets 出售无形资产收益 Income on sales of intangible assets 固定资产盘盈 Fixed assets inventory profit罚款净收入 Net amercement income支出Outlay业务支出 Revenue charges5401主营业务成本Operating costs产品销售成本Cost of goods sold服务成本 Cost of service5402主营业务税金及附加Tax and associate charge营业税Sales tax消费税 Consumption tax城市维护建设税 Ta
14、x for maintaining and building cities 资源税 Resources tax土地增值税 Increment tax on land value5405 其他业务支出 Other business expense销售其他材料成本Other cost of material sale其他劳务成本Other cost of service其他业务税金及附加费Other tax and associate charge费用 Expenses5501 营业费用 Operating expenses代销手续费 Consignment commission charge运杂
15、费 Transpotation保险费 Insurance premium展览费 Exhibition fees广告费 Advertising fees5502 管理费用 Adminisstrativc expenses职工工资 Staff Salaries修理费 Repair charge低值易耗摊销 Article of consumption办公费 Office allowance差旅费 Travelling expense工会经费 Labour union expenditure研究与开发费 Research and development expense福利费 Employee ben
16、efits/welfare职工教育经费Personnel education待业保险费 Unemployment insurance劳动保险费Labour insurance医疗保险费 Medical insurance会议费Coferemce聘请中介机构费Intermediary organs咨询费 Consult fees诉讼费Legal cost业务招待费 Business entertainment技术转让费 Technology transfer fees矿产资源补偿费 Mineral resources compensation fees排污费 Pollution discharg
17、e fees房产税 Housing property tax车船使用税 Vehicle and vessel usage license plate tax(VVULPT)土地使用税Tenure tax印花税Stamp tax5503 财务费用 Finance charge利 息 支 出 Interest exchange汇兑损失 Foreign exchange loss各项手续费 Charge for trouble各项专门借款费用Special-borrowing cost5601 营业夕卜支出 Nonbusiness expenditure捐赠支出 Donation outlay减值准
18、备金D叩reciation reserves非常损失 Extraordinary loss处理固定资产净损失 Net loss on disposal of fixed assets出售无形资产损失 Loss on sales of intangible assets固定资产盘亏 Fixed assets inventory loss债务重组损失 Loss on arrangement罚款支出 Amercement outlay5701 所得税 Income tax以前年度损益调整 Prior year income adjustmentaggregate rents 合计租金aggregat
19、e risk 合计风险agreement concerning rights of explore natural resources 涉及自然资源开发权的协议agreement 协议alliances 联盟allocation of finance income 财务收益分配allowance for losses on receivables 应收款损失备抵金alternative uses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 defeired loan fees and
20、 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 recourse 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 securities laws 适用的证券法律applicable tax life适用
21、的应纳税寿命appraisal 评估appraisers 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arms 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
22、融资租赁的条款articles of incorporation 公司章程AsiaLcaac亚洲租赁协会assess评估asset manager设备经理asset risk insurance资产风险保险asset securitization 资产证券化asset specificity 资产特点asset tracking 资产跟踪asset-backed financing资产支持型融资asset-based lessor立足于资产的出租人asset-oriented lessor （经营租赁中的）资产导向型出租人asset资产assignee受让人assignment 让与assoc
23、iation 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 securities 正供出 售证券average life平均寿命average ma
24、naged net financed assets所管理的已筹资金资产净额平均值backed-up servicer 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 earnin
25、gs 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 loses账面亏损borrower 借款人BPO（bargain purchase option）廉价购买任择权bridge facility 桥式融通bridge桥梁broker fee经纪人费broker
26、s经纪人build-to-suitleases （租赁物由承租人）承建或承造的租赁协议bulldozer 推土机bundled additional services 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AssetsFixed asserts固定资产 stripe bad assets off剥离不良资产流动资产 Current
27、 assets货币资金 Cash and cash equivalents1001 现金 Cashspot cash现款支付cash transaction现款交易1002 银行存款 Cash in bankCurrent assets of enterprises shall include cash on hand, cash in bank, marketable securities, receivable, prepayments and inventory.企业的流动资产包括现金，银行存款，有价证券，应收和预付款项以及存货等。1009 其他货币资金 Other cash and c
28、ash equivalents100901 外埠 bu存款 Other city Cash in bank100902 银行本票? Cashiers cheque100903 银行汇票 Bank draftThe payment was made by bank draft,用银行的汇票支付。Payment can be in the form of a personal check, bank draft or money order.支付形式多样， 如个人支票、银行汇票和邮汇。I have a bank draft in the amount of five hundred thousan
29、d dollars. It is made out in my name. 我有一张50万元的银行汇票，汇票上已有我的名字。100904 信用卡 Credit cardcredit card details usually means your credit card number and the expiry date.信誉卡的细节 通常指你的信誉卡号码和失效日期。100905 信用证保证金 L/C Guarantee deposits100906 存出投资款 Refundable depositsThe deposit shall be refundable in full amount
30、in 10 days after the contract expiration, in same currency and excluding interest thereupon.押金在合同终止后10天内由甲方以相同币种全额退还给乙方（不计利息）。1101 短期投资 Short-term investmentsThe cash dividend or interest on a short-term investment should be written off against the book value of the investment when received, except
31、for those recorded in the Dividend Receivable“ account.短期投资的现金股利或利息，应于实际收到时，冲减投资的账面价值，但已记入应收股利或应收利息 科目的现金股利或利息除外。110101 股票 Short-term investments - stock stock market股票市场stock yield股票收益 110102 债券 Short-term investments - corporate bonds Companies can easily get bank loans. The corporate bond market
32、is well developed. 市场机制发育完全，企业容易获得贷款。110103 基金 Short-term investments - corporate funds110110 其他 Short-term investments - other1102 短期投资跌价准备 Short-term investments falling price reservesUS Federal reserves应收款 Account receivableFinally, according to the reality and credit policy, some suggestions on
33、how to strengthen the management of account receivable are given根据实际情况，从信用政策入手，提出加强应收帐款管理的具体措施.1111 应收票据 Note receivable银行承兑汇票Bank acceptanceBank acceptance bill played essential function in this process.这当中银行承兑汇票起到了至关重要的作用。商业承兑汇票Trade acceptanceIf a seller extends credit to a time draft, they have
34、made a trade acceptance. 如卖方开出的是远期汇票，以此向买方提供信用，此时就做了一笔商业汇票承兑业务，1121 应收股利 Dividend receivable1122 应收利息 Interest receivable1131 应收账款 Account receivableFollow up account receivable in accordance with project process.根据项目进程负责项目的款项回收。Generally, enterprise enhancement takes account receivable, the account
35、 receivable internal control superiority can more unfold. 一般认为，企业对应收账款的重视加强，应收账款的内部优势会 被更多的展现出来。1133 其他应收款 Other notes receivable1141 坏账准备 Bad debt reservesFifth, prudent accounting principles will be adopted and a complete system for withdrawing and writing off bad debt reserve fund established.第五，
36、实行谨慎会计原则，建立完善呆帐准备 金的计提和冲销制度。1151 预付账款 Advance moneyWe will advance him some money for traveling expenses.1161 （弥补赤字）应收补贴款 Cover deficit by state subsidies of receivable库存资产Inventories1201 物资采购 Supplies purchasing1211 原材料 Raw materialsForce down the prices of raw materials 压低原材料价格1221 包装物 Wrappage123
37、1 彳氐值易耗品 Low-value consumption goods1232 材料成本差异 Materials cost varianceResponsible for setting up and maintaining costing system manually and in ERP system, include standard cost, cost variance analysis etc.独立完成成本核算工作，建立工厂标准成本控制 系统，负责标准成本的建立和更新。1241 自制半成品 Semi-Finished goods1243 库存商品 Finished goods1
38、244 商品进销差价 Differences between purchasing and selling priceFor example, for a long time the purchasing prices of grain and non-staple foods were too low. In the cities, however, we could not raise the selling prices beyond a certain point. This led to a disparity between the purchasing and selling p
39、rices, so the state had to make up the difference.例如粮食，还有各种副食品，收购价格长期定得很低，这些年提高了几次，还是比较低，而 城市销售价格乂不能高了，购销价格倒挂，由国家补贴。1251 委托加工物资 Work in process - outsourcedWork in process 在制品1261 委托代销商品 Trust to and sell the goods on a commission basisTrust to交给（保管、办理等）I advise you not to trust important documents
40、to him.我劝你不要把重要文件交给他。Commodities can be sold by the commercial departments on a commission basis.委托商业部 门代销。1271 受托代销商品 Commissioned and sell the goods on a commission basisAll the equipment will be developed, built, installed and commissioned by Siemens.所有的设 备将由西门子开发、制造、安装和调试。1281 存货跌价准备 Inventory f
41、alling price reserves1291 分期收款发出商品 Collect money and send out the goods by stages by stages; in stages 分阶段1301 待摊费用 Deferred and prepaid expensesPrepaid expenses shall be amortized according to period benefiting.待摊费用应当按收益期分摊 长期投资 Long-term investment1401 长期股权投资 Long-term investment on stocks140101 股
42、票投资 Investment on stocks140102 其他股权投资 Other investment on stocks 1402 长期债权投资 Long-term investment on bonds140201 债券投资 Investment on bonds140202 其他债权投资 Other investment on bonds1421 长期投资减值准备 Long-term investments depreciation reserves月殳权投资减值准备 Stock rights investment depreciation reserves债权投资减值准备 cre
43、ditors rights investment depreciation reserves1431 委托贷款 Entrust loans143101 本金 PrincipalPlease repay principal and interest.请还本付息143102 利息 InterestCompound interest 复利 monthly interest 月息 Without interest charge 无利息地 net interest 纯利，净赚 floating interest rate 浮动利率143103 减值准备 Depreciation reservesdepr
44、eciation quota 折旧酉己额depreciation method 折旧方法Four depreciation methods, which are widely used at home and abroad, are discussed in detail. They are straight-line depreciation (SL), sum of years digits depreciation,(SOYD),fixed rate depreciation (FRD) and double declining balance depreciation (DDB).主要
45、讨论目前国内外广泛应用的4种折旧方法，即直线折旧法(SL法)、年数总和折旧法(SOYD法)、 双倍余额递减折旧法(DDB法)、定率递减折旧法(FRD法).1501 固定资产 Fixed assets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 implement1502 累计折旧 Accumulated depreciationWhen fixed assets are revalued upwards, any accumulated depr
46、eciation existing at the date of the revaluation should not be credited to income.固定资产重估时，任何在重估当日存在的累计折旧不应记入收益。1505 固定资产减值准备 Fixed assets depreciation reserves房屋、建筑物减值准备 Building/structure depreciation reserves 机器设备减值准备 Machinery equipment depreciation reserves1601 工程物资 Project goods and material160
47、101 专用材料 Special-purpose material160102 专用设备 Special-purpose equipment160103 预付大型设备款 Prepayments for equipment160104 为生产准备的工具及器具 Preparative instruments and implement forFabricate 1603 在建工程 Construction-in-process 安装工程 Erection worksAll site erection works will be performed by the Buyer under the technical instruction of the Seller.所有的现场安装工作都应在卖方的技术指导下由买方完成。在安装设备 Er