会计报表英文词汇.docx
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会计报表英文词汇
会计报表英文词汇
2007-06-2611:
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一、资产类 Assets
流动资产 Currentassets
货币资金 Cashandcashequivalents
1001现金 Cash
1002银行存款 Cashinbank
1009其他货币资金Othercashandcashequivalents
'100901 外埠存款OthercityCashinbank
'100902 银行本票Cashier'scheque
'100903 银行汇票Bankdraft
'100904 信用卡 Creditcard
'100905 信用证保证金L/C Guaranteedeposits
'100906 存出投资款Refundabledeposits
1101短期投资 Short-terminvestments
'110101股票Short-terminvestments-stock
'110102债券Short-terminvestments-corporatebonds
'110103基金Short-terminvestments-corporatefunds
'110110其他Short-terminvestments-other
1102短期投资跌价准备Short-terminvestmentsfallingpricereserves
应收款 Accountreceivable
1111应收票据 Notereceivable
银行承兑汇票Bankacceptance
商业承兑汇票Tradeacceptance
1121应收股利 Dividendreceivable
1122应收利息 Interest receivable
1131应收账款 Accountreceivable
1133其他应收款 Othernotesreceivable
1141坏账准备 Baddebtreserves
1151预付账款 Advancemoney
1161应收补贴款 Coverdeficitbystatesubsidiesofreceivable
库存资产 Inventories
1201物资采购 Suppliespurchasing
1211原材料 Rawmaterials
1221包装物 Wrappage
1231低值易耗品 Low-valueconsumptiongoods
1232材料成本差异Materialscostvariance
1241自制半成品 Semi-Finishedgoods
1243库存商品 Finishedgoods
1244商品进销差价Differencesbetweenpurchasingandsellingprice
1251委托加工物资Workinprocess-outsourced
1261委托代销商品Trusttoandsellthegoodsonacommissionbasis
1271受托代销商品Commissionedandsellthegoodsonacommissionbasis
1281存货跌价准备Inventoryfallingpricereserves
1291分期收款发出商品Collectmoneyandsendoutthegoodsbystages
1301待摊费用 Deferredandprepaidexpenses
长期投资 Long-terminvestment
1401长期股权投资Long-terminvestmentonstocks
'140101 股票投资Investmentonstocks
'140102 其他股权投资Otherinvestmentonstocks
1402长期债权投资Long-terminvestmentonbonds
'140201 债券投资Investmentonbonds
'140202 其他债权投资Otherinvestmentonbonds
1421长期投资减值准备Long-terminvestmentsdepreciationreserves
股权投资减值准备Stockrightsinvestmentdepreciationreserves
债权投资减值准备Bcreditor'srightsinvestmentdepreciationreserves
1431委托贷款 Entrustloans
'143101本金Principal
'143102利息Interest
'143103减值准备Depreciationreserves
1501固定资产 Fixedassets
房屋 Building
建筑物 Structure
机器设备 Machineryequipment
运输设备 Transportationfacilities
工具器具 Instrumentsandimplement
1502累计折旧 Accumulateddepreciation
1505固定资产减值准备Fixedassetsdepreciationreserves
房屋、建筑物减值准备Building/structuredepreciationreserves
机器设备减值准备Machineryequipmentdepreciationreserves
1601工程物资 Projectgoodsandmaterial
'160101 专用材料Special-purposematerial
'160102 专用设备Special-purposeequipment
'160103 预付大型设备款Prepaymentsforequipment
'160104 为生产准备的工具及器具Preparativeinstrumentsandimplementforfabricate
1603在建工程 Construction-in-process
安装工程 Erectionworks
在安装设备 Erectingequipment-in-process
技术改造工程Technicalinnovationproject
大修理工程 Generaloverhaulproject
1605在建工程减值准备Construction-in-processdepreciationreserves
1701固定资产清理Liquidationoffixedassets
1801无形资产 Intangibleassets
专利权 Patents
非专利技术 Non-Patents
商标权 Trademarks,Tradenames
著作权 Copyrights
土地使用权 Tenure
商誉 Goodwill
1805无形资产减值准备IntangibleAssetsdepreciationreserves
专利权减值准备Patentrightsdepreciationreserves
商标权减值准备trademarkrightsdepreciationreserves
1815未确认融资费用Unacknowledgedfinancialcharges
待处理财产损溢Waitdealassetslossorincome
1901长期待摊费用Long-termdeferredandprepaidexpenses
1911待处理财产损溢Waitdealassetslossorincome
'191101待处理流动资产损溢Waitdealintangibleassetslossorincome
'191102待处理固定资产损溢Waitdealfixedassetslossorincome
二、负债类 Liability
短期负债 Currentliability
2101短期借款 Short-termborrowing
2111应付票据 Notespayable
银行承兑汇票Bankacceptance
商业承兑汇票Tradeacceptance
2121应付账款 Accountpayable
2131预收账款 Depositreceived
2141代销商品款 Proxysalegoodsrevenue
2151应付工资 Accruedwages
2153应付福利费 Accruedwelfarism
2161应付股利 Dividendspayable
2171应交税金 Taxpayable
'217101 应交增值税valueaddedtaxpayable
'21710101 进项税额WithholdingsonVAT
'21710102 已交税金Payingtax
'21710103 转出未交增值税UnpaidVATchangeover
'21710104 减免税款Taxdeduction
'21710105 销项税额SubstitutedmoneyonVAT
'21710106 出口退税Taxreimbursementforexport
'21710107 进项税额转出ChangeoverwithnoldingsonVAT
'21710108 出口抵减内销产品应纳税额Exportdeductdomesticsalesgoodstax
'21710109 转出多交增值税OverpaidVATchangeover
'21710110 未交增值税UnpaidVAT
'217102应交营业税Businesstaxpayable
'217103应交消费税Consumptiontaxpayable
'217104应交资源税Resourcestax payable
Managementaccounting管理会计
Negativecashflow 负现金流量
Operatingactivities经营活动
Owner'sequity 所有者权益
Partnership 合伙企业
Positivecashflow 正现金流量
Retainedearning 留存利润
Returnofinvestment投资回报
Returnoninvestment投资报酬
Revenue 收入
SecuritiesandExchangeCommission证券交易委员会
Soleproprietorship 独资企业
Solvency 清偿能力
Stable-dollarassumption稳定货币假设
Statementofcashflow现金流量表
Statementoffinancialposition财务状况表
Stockholders 股东
Stockholders'equity股东权益
Taxaccounting 税务会计
Windowdressing 门面粉饰
damage损害
dampeningeffect削弱性效应
datatransfer数据转换
datatransmission数据传输
DDC（dedicatedcontractcarriage）指定车型及司机的合同车队
dealerlessors供应商出租人
debtcapital债务资本
debtcovenant债务契约
debtinstruments债务证书
debtissuancecosts债务发行成本
debtmaturities债务期限
debtsecurities债务证券
debtservice债息
debt-equityratios自有资金负债率
debt-equitytreatment债务－权益处理
debtor债务人
debt-to-equityratio权益负债率
decay（机械设备的）腐蚀
declarations声明
dedicatedcapacitycarriage指定最低运输量的合同车队
dedicatedcarriage一应俱全的车厢
deductibility可抵扣程度
deduction扣减
default违约
defeasancestructures带有废止条款的结构
defense抗辩
deficiencyclaim损失索赔
deficiency损失、缺陷
definitionalmaze定义上的暧昧不明
definition定义
deflation通货紧缩
deinstallation拆卸
delayindelivery延迟交付
delinquencies拖欠
deliveryandacceptanceprocess交付及验收程序
denunciation退出
depositaccount押金账项
deposittaker存款接受者
deposition处置
depreciatedvalue折余价值
depreciationallowance折旧提存
depreciationbenefit折旧好处
depreciationdeductions折旧抵扣
depreciationexpense折旧费用
depreciationperiod折旧期间
deregulation解除管制
derivativefinancialinstruments衍生的金融工具
designatedlocation指定的位置
detention扣押
detraction减损
developedandmaturemarket发达而成熟的市场
diagnosticequipment诊断设备
differentiation差别化
digitization数字化
dilutedearningpershare每股稀释后收益
directandconsequentialdamage直接和间接损失
directfinancinglease直接融资租赁
directtax直接税
disasterrecoveryservices（电脑租赁的）救灾服务
disclaimer免责
disclosureitems披露项目
discountrate折现率
discountedpresentvalue折现值
discretion自由酌情处理
discrimination差别待遇
disguisedcreditsale变相信贷销售
disguisedpurchaseroftheleasedasset经过伪装的租赁资产买入人（指融资租赁的承租人）
disputeresolutionprocess争议解决程序
dissolution解散
distinction区别
distinctivetriangularrelationship特有的三边关系
distribution分配
diversenuances多样化的细微差别
diversification多样化
diversity多样性
dividends红利
documentation文件制作及提供
domesticlaw国内法
doubletaxationagreement双重课税协议
doubletax双重税
double-diptaxleases（租赁一方为美国法人而另一方不是美国法人时的）双重所有权租赁协议
downpayment定金
downtime窝工时间
downgraded信用等级下降
downwardslopedinterestexpenseline趋降的利息费用曲线
draftsmanship（合同文本的）起草
duediligence应有的审慎
durability耐久性
durationofdelay拖延的持续时间
apaymentorseriouspayments一次或多次付款
abatement扣减
absoluteandunconditionalpayments绝对和无条件付款
acceleratedpayment加速支付
acceptancedate接受日
acceptance接受
accession加入
accessories附属设备
accountability承担责任的程度
accountingbenefits会计利益
accountingperiod会计期间
accountingpolicies会计政策
accountingprinciple会计准则
accountingtreatment会计处理
accountsreceivables应收账款
accounts账项
accreditedinvestors经备案的投资人
accumulatedallowance累计准备金
acknowledgementrequirement对承认的要求
acquisitionofassets资产的取得
acquisitions兼并
ActonProductLiability（德国）生产责任法
action诉讼
actualownership事实上的所有权
additionalfilings补充备案
additionalmargin附加利差
additionalrisk附加风险
additions（设备的）附件
adjustedtaxbasis已调整税基
adjustmentofyield对收益的调整
administrativefee管理费
AdministrativeLaw（美国）行政法
advancenotice事先通知
advance放款
adversetaxconsequences不利的税收后果
advertising做广告
affiliatedgroup联合团体
affiliate附属机构
AfricanLeasingAssociation
assetturnover 资产周转率
assetvaluation 资产计价
assig
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