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1、财务会计英文专业词汇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 会计禾Ll益 accounting period 会计期间 accounting policies 会计政策 accounting
2、 principle 会计准贝U accounting 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
3、 补充备案 additional margin 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 Ass
4、ociation 非洲租赁协会after-tax rate 税后利率aggregate rents 合计租金aggregate risk 合计风险agreement concerning rights of explore naturalresources涉及自然资源开发权的协议agreement 协议alliances 联盟allocation of finance income 贝才务收益分配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
5、 夕卜国投资的易受控制程度amendment 修改amortization of deferred loan fees and relatedconsideration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 la
6、w 适用法律applicable securities laws 适用的证券法律applicable tax life适用的应纳税寿命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
7、transaction 公平交易arrangement 安排arrest扣留Article 2A美国统一商法典关于法定融资租赁的条款articles of incorporation 公司章程AsiaLeaae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-oriente
8、d 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association 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av
9、ailable-for-sale securities 正供出售证券average life平均寿命average managed net financed assets 所管理的已筹资金资产净额平均值backed-up servicer替补月艮务者balance sheet date 资产负债表 Hbandwidth 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ba
10、reboat charterer 光船承租人bargain renewal option廉价续租任择权basic earnings 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
11、option）廉价购买任择权bridge facility 桥式融通bridge桥梁broker fee经纪人费brokers经纪人build-to-suit leases （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 2田贝ij byte字节一
12、、资产类Assets 一、资产类Assets 流动资产 Current assets 货 币资金 Cash and cash equivalents 1001 现金 Cash1002 银行存款 Cash in bank1009 其他货币资金 Other cash and cash equivalents100901 外埠存款 Other city Cash in bank 100902 银行本票 CashierHs cheque 100903 银行汇票 Bank draft100904 信用卡 Credit card100905 信用证保证金 L/C Guarantee deposits 10
13、0906 存出投资款 Refundable deposits1101 短期投资 Short-term investments 110101 股票 Short-term investments - stock 110102 债券 Short-term investments - corporate bonds110103 基金 Short-term investments - corporate funds110110 其他 Short-term investments - other 1102 短期投资跌价准备 Short-term investments falling price rese
14、rves应收款 Account receivable1111 应收票据 Note receivable 车艮彳亍承兑方二票 Bank acceptance 商业承兑汇票Trade acceptance 1121 应收股利 Dividend receivable 1122 应收利息 Interest receivable 1131 应收账款 Account receivable 1133 其他应收款 Other notes receivable 1141 坏账准备 Bad debt reserves1151 预付账款 Advance money1161 应收补贴款 Cover deficit b
15、y state subsidies of receivable库存资产Inventories1201 物资采购 Supplies purchasing1211 原材料 Raw materials1221 包装物 Wrappage1231 低值易耗品 Low-value consumption goods1232 材料成本差异 Materials cost variance1241 自制半成品 Semi-Finished goods1243 库存商品 Finished goods1244 商品进销差价 Differences between purchasing and selling pric
16、e1251 委托加工物资 Work in process - outsourced1261 委托代销商品 Trust to and sell the goods on a commission basis1271 受托代销商品 Commissioned and sell the goods on a commissionbasis1281 存货跌价准备 Inventory falling price reserves 1291分期收款发出商品Collect money and send out the goods by stages1301 待摊费用 Deferred and prepaid
17、expenses 长期投资 Long-term investment1401 长期股权投资 Long-term investment on stocks140101 股票投资 Investment on stocks140102 其他股权投资 Other investment on stocks1402 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 depreci
18、ation reserves股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备 BcreditorHs rights investment depreciation reserves1431 委托贷款 Entrust loans143101 本金 Principal143102 利息 Interest143103 减值准备 Depreciation reserves1501 固定资产 Fixed assets房屋 Building建筑物Structure机器设备 Machinery equipment运输设备 Transp
19、ortation facilities工具器具 Instruments and implement1502 累计折旧 Accumulated depreciation1505 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 material160101 专用材料 Special-purpose materi
20、al160102 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 forfabricate1603 在建工程 Construction-in-process安装工程 Erection works在安装设备 Erecting equipment-in-process 技术改造工程 Technical innovation project 大修理工程 General overhaul project16
21、05 在建工程减值准备 Construction-in-process depreciation reserves1701 固定资产清理 Liquidation of fixed assets1801 无形资产 Intangible assets专利权Patents非专利技术Non-Patents商标权 Trademarks, Trade names著作权 Copyrights土地使用权Tenure商誉 Goodwill1805无形资产减值准备Intangible Assets depreciation reserves专利权减值准备 Patent rights depreciation re
22、serves 商标权减值准备 trademark rights depreciation reserves1815 未确认融资费用 Unacknowledged financial charges待处理财产损溢 Wait deal assets loss or income 1901 长期待摊费用 Long-term deferred and prepaid expenses1911 待处理财产损溢 Wait deal assets loss or income191101待处理流动资产损溢 Wait deal intangible assets loss or income191102待处理
23、固定资产损溢 Wait deal fixed assets loss or income二、负债类 Liability短期负债 Current liability2101 短期借款 Short-term borrowing2111 应付票据 Notes payable 毛艮行承兑方二票 Bank acceptance 商业承兑汇票Trade acceptance 2121 应付账款 Account payable 2131 预收账款 Deposit received2141 代销商品款 Proxy sale goods revenue2151 应付工资 Accrued wages2153 应付
24、福利费 Accrued welfarism2161 应付股利 Dividends payable2171 应交税金 Tax payable217101 应交增值税 value added tax payable 21710101 进项税额 Withholdings on VAT 21710102 已交税金 Paying tax 21710103转出未交增值税Unpaid VAT changeover21710104 减免税款 Tax deduction21710105 销项税额 Substituted money on VAT21710106 出 口退税 Tax reimbursement f
25、or export应交营业税 应交消费税 应交资源税 应交所得税217102217103217104217105217106231102债券溢价231103债券折价231104应计利息2321长期应付款21710107 进项税额转出 Changeover withnoldings on VAT21710108出口抵减内销产品应纳税额Exportdeduct domestic sales goods tax21710109转出多交增值税Overpaid VATchangeover21710110 未交增值税 Unpaid VATBusiness tax payable Consumption t
26、ax payable Resources tax payable Income tax payable应交土地增值税 Increment tax on land value payable217107应交城市维护建设税Tax for maintainingand building citiespayable217108 应交房产税 Housing property tax payablePremium on bondsDiscount on bondsAccrued interestLong-term account payable应付融资租赁款 Accrued financial lease
27、 outlay一年内到期的长期应付Long-term account payable due within one year一年后到期的长期应付Long-term account payable over one year2331 专项应付款 Special payable一年内到期的专项应付Long-term special payable due within one year一年后到期的专项应付Long-term special payable over one year2341 递延税款 Deferral taxes三、所有者权益类OWNERS” EQUITYTenure tax pa
28、yableVehicle and vessel usagePersonal income taxreserves311105311106capital 311107217109应交土地使用税217110应交车船使用税license platetax(VVULPT) payable217111应交个人所得税payable 2176 其他应交款 Other fund in conform计y with paying2181 其他应付款 Other payables2191 预提费用 Drawing expense in advance其他负债 Other liabilities2201 待转资产价
29、值 Pending changerover assets value2211 预计负债 Anticipation liabilities长期负债 Long-term Liabilities2301 长期借款 Long-term loans一年内到期的长期借款Long-term loans due within one year一年后到期的长期借款Long-term loans due over one year2311 应付债券 Bonds payable231101 债券面值 Face value, Par value资本Capita3101 实收资本(或股本)Paid-up capital
30、(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Receivenon-cash donate reserve311103 股权投资准备 Stock right investment拨款转入 Allocate sums changeover in 外币资本折算差额Foreign currency其他资本公积 Other c
31、apital reserve 3121 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 Profits capitalizad on return of investment利润 Profits3131 本年利润 Current year profits3
32、141 利润分配 Profit distribution314101 其他转入 Other chengeover in314102提取法定盈余公积 Withdrawal legalsurplus314103 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 reserve forbusiness expansion314106提取职工奖励及福利基金 Withdrawal staff and workers bonus andwe
33、lfare 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 payable314111转作资本(或股本)的普通股股利CommonStock dividends change toassets(or stock)314115 未分配利润 Und
34、istributed 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Wages退职金 Retirement allowance补贴Bonus外保劳务费Outsourcing fee福利费 Employee benefits/welfare会议费Cofere
35、mce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 and training接待费 Entertainment图书、印刷费 Books and printing运费 Transpotation保险费 Insurance premium支付手
36、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 OPERATING 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
37、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 assetsrevenue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 investment 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 reserv
38、es5203 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 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 pr
39、ofit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 associatecharge营业税Sales tax消费税 Consumption tax城市维护建设税 Tax for maintaining and building cities资源税 Resources tax土土也增值税 Increment tax on land value5405 其他
40、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运杂费 Transpotation保险费 Insurance premium展览费 Exhibition fees广告费 Advertising fees5502 管理费用 Adminisst
41、rative 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 benefits/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
42、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 discharge fees房产税 Housing property tax车月台使用税 Vehicle and vessel usage license plate tax(VVULPT)土地使用税T
43、enure 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 营业外支出 Nonbusiness expenditure捐赠支出 Donation outlay减值准备金 Depreciation 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 intangibleassets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 adjustment