美国会计分录翻译Word格式.docx

美国会计分录翻译Word格式.docx

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SecuritiesandExchangeCommission证券交易委员会

Statementofcashflow现金流量表

Statementoffinancialposition财务状况表

Taxaccounting税务会计

Accountingequation会计等式

Articulation勾稽关系

Assets资产

Businessentity企业个体

Capitalstock股本

Corporation公司

Costprinciple成本原则

Creditor债权人

Deflation通货紧缩

Disclosure批露

Expenses费用

Financialstatement财务报表

Financialactivities筹资活动

Going-concernassumption持续经营假设

Inflation通货膨涨

Investingactivities投资活动

Liabilities负债

Negativecashflow负现金流量

Operatingactivities经营活动

Ownersequity所有者权益

Partnership合伙企业

Positivecashflow正现金流量

Retainedearning留存利润

Revenue收

Soleproprietorship独资企业

Solvency清偿能力

Stable-dollarassumption稳定货币假设

Stockholders股东

Stockholdersequity股东权益

Windowdressing门面粉饰

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非洲租赁协会

after-taxrate税后利率

aggregaterents合计租金

aggregaterisk合计风险

agreementconcerningrightsofexplorenaturalresources涉及自然资源开发权的协议

agreement协议

alliances联盟

allocationoffinanceincome财务收益分配

allowanceforlossesonreceivables应收款损失备抵金

alternativeuses改换用途地使用

amenabilitytoforeigninvestment外国投资的易受控制程度

amendment修改

amortizationofdeferredloanfeesandrelatedconsideration递延的贷款费和相关的报酬的摊销

amortizationschedule摊销进度表

amortize摊销

amountofrecourse求偿金额

amountofusage使用量

AMT（AlternativeMinimumTax）（美国）可替代最低税

analogousto类推为

annualbudgetappropriation年度预算拨款

appendix（契约性文件的）附件

applicablelaw适用法律

applicablesecuritieslaws适用的证券法律

applicabletaxlife适用的应纳税寿命

appraisal评估

appraisers评估人员

appreciation溢价

appropriationprovisions拨款条例

appropriation侵占

approvalauthority核准权

approval核准

approximation近似

arbitraryandartificiallyhighvalue（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'

slengthtransaction公平交易

arrangement安排

arrest扣留

Article2A美国统一商法典关于法定融资租赁的条款

articlesofincorporation公司章程

AsiaLeaae亚洲租赁协会

assess评估

assetmanager设备经理

assetriskinsurance资产风险保险

assetsecuritization资产证券化

assetspecificity资产特点

assettracking资产跟踪

asset-backedfinancing资产支持型融资

asset-basedlessor立足于资产的出租人

asset-orientedlessor（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

attheexpiry期限届满时

ATT（automatictransferoftitle）所有权自动转移

attachments附着物

attributes属性

auctionsale拍卖

audits审计

authenticate认证

authentication证实

authority当局

authorize认可

availabilityoffixedratemedium-termfinancing固定利率中期融资可得到的程度

available-for-salesecurities正供出售证券

averagelife平均寿命

averagemanagednetfinancedassets所管理的已筹资金资产净额平均值

backed-upservicer替补服务者

balancesheetdate资产负债表日

bandwidth带宽

bankaffiliates银行的下属机构bankquote银行报价

bankruptcycost破产成本

bankruptcycourt破产法院

bankruptcylaw破产法

bankruptcyproceedings破产程序

bankruptcy破产

bareboatcharterer光船承租人

bargainrenewaloption廉价续租任择权

basicearningspershare每股基本收益

basicrent基本租金（各期应付的租金）

beneficiaries受益人

big-ticketitems大额项目

billandcollect开票和收款

bindingagreement有约束力的协议

blindvendordiscount卖主暗扣

bluebook蓝皮书（美国二手市场设备价格手册）

bookincome账面收入

bookloses账面亏损

borrower借款人

BPO（bargainpurchaseoption）廉价购买任择权

bridgefacility桥式融通

bridge桥梁

brokerfee经纪人费

brokers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

bundledadditionalservices捆绑（在一起的）附加服务

bundling捆绑（服务）

businessacquisition业务收购

businessandoccupationtax营业及开业许可税

businessgeneration业务开发

businesstrust商业信托

by（e）-laws细则

byte字节

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/CGuaranteedeposits

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Interestreceivable

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Commissionedandsellthegoodsonacommission

basis

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Preparativeinstrumentsandimplementfor

fabricate

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

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Resourcestaxpayable