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1、财务会计英语专业词汇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 会计利益accounting period 会计期间accounting policies 会计政策accounting principle
2、 会计准贝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 补充备案additional marg
3、in 附力口 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aggregate rents 合计租金代购代售包装物出租 Wmppage 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 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 reserves5203 补贴收入 Subsidize
5、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 profit罚款净收入 Net amerceme
6、nt 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 Tax 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 e
7、xpense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 Adminisstrative expenses职工工资 St
8、aff Salaries修理费R叩air 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 Medical insurance会议费Cofer
9、emce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车船使用税 Vehicle and vessel usage license plate tax(VVULPT)土地使用税Tenure tax印花税Stamp tax5503
10、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
11、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 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
12、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 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 M
13、inimum 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approximat
14、ion 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arm 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 speci
15、ficity 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authen
16、tication 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 managed 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bank
17、ruptcy 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 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 di
18、scount 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busi
19、ness 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Assets一、 资产类 Assets流动资产 Current assets货币资金 Cash and cash equivalents1001 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 bank100902 银行本票 CashierMs
20、 cheque100903 银行汇票 Bank draft100904 信用卡 Credit card100905 信用证保证金 L/C Guarantee deposits100906 存出投资款 Refundable d叩osits1101 短期投资 Short-term investments110101 股票 Short-term investments - stock110102 债券 Short-term investments - corporate bonds110103 基金 Short-term investments - corporate funds110110 其他
21、Short-term investments - other1102 短期投资跌价准备 Short-term investments falling price reserves 应收款 Account receivable1111 应收票据 Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance1121 应收股利 Dividend receivable1122 应收利息 Interest receivable1131 应收账款 Account receivable1133 其他应收款 Other notes receivable1
22、141 坏账准备 Bad debt reserves 1151 预付账款 Advance money1161 应收补贴款 Cover deficit by state subsidies of receivable 库存资产Inventories1201 物资采贝勾 Supplies purchasing1211 原材料 Raw materials 1221 包装物 Wrappage1231 低值易耗品 Low-value consumption goods1232 材料成本差异 Materials cost variance 1241 自制半成品 Semi-Finished goods124
23、4125112611271商品进销差价 委托加工物资 委托代销商品 受托代销商品1243 库存商品 Finished goodsDifferences between purchasing and selling priceWork in process - outsourcedTrust to and sell the goods on a commission basis Commissioned and sell the goods on a commission basis 1281 存货跌价准备 Inventory falling price reserves1291 分期收款发出商
24、品 Collect money and send out the goods by stages1301 待摊费用 Deferred and prepaid expenses长期投资 Long-term investment 1401 长期股权投资 Long-term investment on stocks140101 股票投资 Investment on stocks 140102 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 bonds
25、140202 其他债权投资 Other investment on bonds1421 长期投资减值准备 Long-term investments depreciation reserves 股权投资减值准备 Stock rights investment depreciation reserves 债权投资减值准备 Bcreditorns rights investment depreciation reserves 1431 委托贷款 Entrust loans143101 本金 Principal143102 利息 Interest143103 减值准备 Depreciation re
26、serves1501 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 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
27、depreciation reserves1601 工程物资 Project goods and material160101 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 for fabricate1603 在建工程 Construction-in-process安装工程 Erection works在安装设备 Er
28、ecting equipment-in-process技术改造工程 Technical innovation project大修理工程 General overhaul project1605 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 Go
29、odwill1805 无形资产减值准备 Intangible Assets depreciation reserves专利权减值准备 Patent rights depreciation reserves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 income1901 长期待摊费用 Long-term deferred and prepaid expenses1911 待处理财产损溢 Wait
30、 deal assets loss or income191101 待处理流动资产损溢 Wait deal intangible assets loss or income191102 待处理固定资产损溢 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银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance2121 应付账款 Account payable21
31、31 预收账款 Deposit received2141 代俏商品款 Proxy sale goods revenue2151 应付工资 Accrued wages2153 应付福利费 Accrued welfarism2161 应付股利 Dividends payable2171 应交税金 Tax payable217101 应交增值税 value added tax payable21710101 进项税额 Withholdings on VAT21710102 已交税金 Paying tax21710103 转出未交增值税 Unpaid VAT changeover21710104 减免
32、税款 Tax deduction21710105 销项税额 Substituted money on VAT21710106 出 口退税 Tax reimbursement for export21710107 进项税额转出 Changeover withnoldings on VAT21710108 出口抵减内销产品应纳税额 Export deduct domestic sales goods tax21710109 转出多交增值税 Overpaid VAT changeover21710110 未交增值税 Unpaid VAT217102 应交营业税 Business tax payabl
33、e217103 应交消费税 Consumption tax payable217104 应交资源税 Resources tax payable217105 应交所得税 Income tax payable217106 应交土地增值税 Increment tax on land value payable217107 应交城市维护建设税 Tax for maintaining and building citiespayable217108 应交房产税 Housing property tax payable217109 应交土地使用税 Tenure tax payable217110 应交车船
34、使用税 Vehicle and vessel usage license platetax(VVULPT) payable217111 应交个人所得税 Personal income tax payable2176 其他应交款 Other fund in conformity with paying2181 其他应付款 Other payables2191 预提费用 Drawing expense in advance其他负债 Other liabilities 2201 待转资产价值 Pending changerover assets value 2211 预计负债 Anticipatio
35、n 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 year 2311 应付债券 Bonds payable 231101 债券面值 Face value, Par value231102 债券溢价 Premium on bonds231103 债券折价 Discount on bonds 231104 应计利息 Accrued interest 2
36、321 长期应付款 Long-term account payable 应付融资租赁款 Accrued financial lease 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
37、over one year2341 递延税款 Deferral taxes三、所有者权益类OWNERS” EQUITY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
38、权投资准备 Stock right investment reserves311105 拨款转入 Allocate 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 fund3
39、12105 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 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
40、Withdrawal reserve fund314105 提取企业发展基金 Withdrawal reserve for business expansion314106 提取职工奖励及福利基金 Withdrawal staff and workers*1 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 acc
41、umulation 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 Manufactu
42、ring 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 Vehicle
43、s 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支付手续费Commission杂费 Sundry charges折 I日 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 其他业务收入 Other operating revenue材料销售 Sales materials