国际企业中英文对照
一、损益表INCOME STATEMENT
Aggregate income statement 合并损益表
Operating Results 经营业绩
FINANCIAL HIGHLIGHTS 财务摘要
Gross revenues 总收入/毛收入
Net revenues 销售收入/净收入
Sales 销售额
Turnover 营业额
Cost of revenues 销售成本
Gross profit 毛利润
Gross margin 毛利率
Other income and gain 其他收入及利得
EBITDA 息、税、折旧、摊销前利润（EBITDA）
EBITDA margin EBITDA率
EBITA 息、税、摊销前利润
EBIT 息税前利润/营业利润
Operating income（loss）营业利润/（亏损）
Operating profit 营业利润
Operating margin 营业利润率
EBIT margin EBIT率（营业利润率）
Profit before disposal of investments 出售投资前利润
Operating expenses: 营业费用：
Research and development costs （R&D）研发费用
marketing expensesSelling expenses 销售费用
Cost of revenues 营业成本
Selling Cost 销售成本
Sales and marketing expenses Selling and marketing expenses 销售费用、或销售及市场推广费用
Selling and distribution costs 营销费用/行销费用
General and administrative expenses 管理费用/一般及管理费用Administrative expenses 管理费用
Operating income（loss）营业利润/（亏损）
Profit from operating activities 营业利润/经营活动之利润
Finance costs 财务费用/财务成本
Financial result 财务费用
Finance income 财务收益
Change in fair value of derivative liability associated with Series B convertible redeemable preference shares 可转换可赎回优先股B相关衍生负债公允值变动
Loss on the derivative component of convertible bonds 可換股債券衍生工具之損失
Equity loss of affiliates 子公司权益损失
Government grant income 政府补助
Other (expense) / income 其他收入/（费用）
Loss before income taxes 税前损失
Income before taxes 税前利润
Profit before tax 税前利润
Income taxes 所得税
taxes 税项
Current Income tax 当期所得税
Deferred Income tax 递延所得税
Interest income 利息收入
Interest income net 利息收入净额
Profit for the period 本期利润
Ordinary income 普通所得、普通收益、通常收入
Comprehensive income 综合收益、全面收益
Net income 净利润
Net loss 净损失
Net Margin 净利率
Income from continuing operations 持续经营收益或连续经营部门营业收益Income from discontinued operations 非持续经营收益或停业部门经营收益extraordinary gain and loss 特别损益、非常损益
Gain on trading securities 交易证券收益
Net Profit attributable to Equity Holders of the Company 归属于本公司股东所有者的净利润
Net income attributed to shareholders 归属于母公司股东的净利润或股东应占溢利（香港译法）
Profit attributable to shareholders 归属于股东所有者（持有者）的利润或股东应占溢利（香港译法）
Minority interests 少数股东权益/少数股东损益
Change in fair value of exchangeable securities 可交换证券公允值变动
Other comprehensive income — Foreign currency translation adjustment 其他综合利润—外汇折算差异
Comprehensive (loss) / income 综合利润(亏损)
Gain on disposal of assets 处分资产溢价收入
Loss on disposal of assets 处分资产损失
Asset impairments 资产减值
Gain on sale of assets 出售资产利得
Intersegment eliminations 公司内部冲销
Dividends 股息/股利/分红
Deferred dividends 延派股利
Net loss per share: 每股亏损
Earnings per share（EPS）每股收益
Earnings per share attributable to ordinaryequity holders of the parent 归属于母公司股东持有者的每股收益
-Basic -基本
-Diluted -稀释/摊薄（每股收益一般用稀释，净资产用摊薄）
Diluted EPS 稀释每股收益
Basic EPS 基本每股收益
Weighted average number of ordinary shares: 加权平均股数：
-Basic -基本
-Diluted -稀释/摊薄
Derivative financial instruments 衍生金融工具
Borrowings 借貸
Earnings Per Share, excluding the (loss)gain on the derivative component of convertible bonds and exchange difference 扣除可换股债券之衍生工具评估损益及汇兑损失后每股盈
Historical Cost 历史成本
Capital expenditures 资本支出
revenues expenditure 收益支出
Equity in earnings of affiliatesequity earnings of affiliates 子公司股权收益附属公司股权收益联营公司股权收益
equity in affiliates 附属公司权益
Equity Earning 股权收益、股本盈利
Non-operating income 营业外收入
Income taxes-current 当期所得税或法人税、住民税及事业税等（日本公司用法）Income taxes-deferred 递延所得税或法人税等调整项（日本公司用法）Income (loss) before income taxes and minority interest 所得税及少数股东权益前利润（亏损）
Equity in the income of investees 采权益法认列之投资收益
Equity Compensation 权益报酬
Weighted average number of shares outstanding 加权平均流通股
treasury shares 库存股票
Number of shares outstanding at the end of the period 期末流通股数目
Equity per share, attributable to equity holders of the Parent 归属于母公司所有者的每股净资产
Dividends per share 每股股息、每股分红
Cash flow from operations （CFFO）经营活动产生的现金流量
Weighted average number of common and common equivalent shares outstanding：加权平均普通流通股及等同普通流通股
Equity Compensation 权益报酬
Weighted Average Diluted Shares 稀释每股收益加权平均值
Gain on disposition of discontinued operations 非持续经营业务处置利得（收益）Loss on disposition of discontinued operations 非持续经营业务处置损失participation in profit 分红
profit participation capital 资本红利、资本分红
profit sharing 分红
Employee Profit Sharing 员工分红（红利）
Dividends to shareholders 股东分红（红利）
Average basic common shares outstanding 普通股基本平均数
Average diluted common shares outstanding 普通股稀释平均数
Securities litigation expenses, net 证券诉讼净支出
Intersegment eliminations 部门间消减
ROA（Return on assets）资产回报率/资产收益率
ROE(Return on Equit) 股东回报率/股本收益率(回报率)净资产收益率
Equit ratio 产权比率
Current ration (times) 流动比率
ROCE（Return on Capital Employed）资本报酬率（回报率）或运营资本回报率或权益资本收益率或股权收益率
RNOA（Return on Net Operating Assets）净经营资产收益率（回报率）
ROI（Return on Investment）投资回报率
OA（Operating Assets）经营性资产
OL（Operating Liabilites）经营性负债
NBC(Net Borrow Cost) 净借债费用
OI(Operating Income) 经营收益
NOA(Net Operating Assets) 净经营性资产
NFE(Net Financial Earnings) 净金融收益
NFO(Net Financial Owners) 净金融负债
FLEV(Financial leverage) 财务杠杆
OLLEV(Operating Liabilites leverage) 经营负债杠杆
CSE(Common Stock Equity) 普通股权益
SPREAD 差价
RE(Residual Earning) 剩余收益
二、资产负债表
balance sheet 资产负债表
aggregate balance sheet 合并资产负债表
Assets 资产
Current assets 流动资产
Non-current assets 非流动资产
Interests in subsidiaries 附属公司权益
Cash and cash equivalents 现金及现金等价物
Hong Kong listed investments, at fair value 于香港上市的投资，以公允价值列示
Investment deposits 投资存款
Designated loan 委托贷款
Financial assets 金融资产
Pledged deposits 银行保证金/抵押存款
Trade accounts receivable 应收账款
Trade and bills receivables 应收账款及应收票据
Inventories 存货/库存
Prepayments and other receivables 预付款及其他应收款
Prepayments, deposits and other receivables 预付账款、按金及其它应收款Total current assets 流动资产合计
Tangible assets 有形资产
Intangible assets 无形资产
Investment properties 投资物业
Goodwill 商誉
Other intangible assets 其他无形资产
Available-for-sale investments 可供出售投资
Prepayments for acquisition of properties 收购物业预付款项
fair value 公允价值
Property, plant and equipment 物业、厂房及设备或财产、厂房及设备或固定资产
Fixed Assets 固定资产
Plant Assets 厂房资产
Lease prepayments 预付租金
Intangible assets 无形资产
Deferred tax assets 递延税/递延税项资产
Total assets 资产合计
Liabilities 负债
Current liabilities 流动负债
Short-term bank loans 短期银行借款
Current maturities of long-term bank loans 一年内到期的长期银行借款Accounts and bills payable 应付账款及应付票据
Accrued expenses and other payables 预提费用及其他应付款
Total current liabilities 流动负债合计
Long-term bank loans, less current maturities Deferred income Deferred tax liabilities 长期银行借款，减一年内到期的长期银行贷款
Deferred income 递延收入
Deferred tax liabilities 递延税
Financial Net Debt 净金融负债
Total liabilities 负债合计
Commitments and contingencies 资本承诺及或有负债
三、股东权益
Donated shares 捐赠股票
Additional paid-in capital 资本公积
Statutory reserves 法定公积
Retained earnings 未分配利润
Accumulated other comprehensiveincome 累积其他综合所得
Treasury shares 库存股票
Total shareholders’ equity股东权益合计
Equity 股东权益、所有者权益、净资产
Shareholder’s EquityStockholder's EquityOwner's Equity股东权益、所有者权益
Total liabilities and shareholders’ equity负债和股东权益合计
Capital and reserves attributable to the Company’s equity holders本公司权益持有人应占资本及储备
Issued capital 已发行股本
Share capital 股本
Reserves 储备
Cash reserves 现金储备
Inerim dividend 中期股息
Proposed dividend 拟派股息
Proposed special dividend 拟派末期股息
Proposed special dividend 拟派特别股息
Proposed final special dividend 拟派末期特别股息
Convertible bonds 可换股债券
Share holders’ fund股东资金
四、现金流量表STATEMENTS OF CASH FLOWS
Cash flow from operating activities 经营活动产生的现金流
Net cash provided by / (used in) operating activities 经营活动产生的现金流量净额
Net income /loss 净利润或损失
Adjustments to reconcile net loss to net cash provided by/(used in) operating activities: 净利润之现金调整项：
Depreciation and amortization 折旧及摊销
Addition of bad debt expense 坏账增加数/（冲回数）
Provision for obsolete inventories 存货准备
Share-based compensation 股票薪酬
Deferred income taxes 递延所得税
Exchange loss 汇兑损失
Loss of disposal of property,plant and equipment 处置固定资产损失
Changes in operating assets and liabilities: 经营资产及负债的变化
Trade accounts receivable 应收账款
Inventories 存货
Prepayments and other receivables 预付款及其他应收款
Accounts and bills payable 应付账款及应付票据
Accrued expenses and other payables 预提费用及其他应付款
Net cash provided by / (used in) operating activities 经营活动产生/（使用）的现金
Free cash flow 自由现金流
Cash flow from investing activities 投资活动产生的现金流
Net cash used in investing activities 投资活动产生的现金流量净额
Purchases of property, plant and equipment 购买固定资产
Payment of lease prepayment 支付预付租金
Purchases of intangible assets 购买无形资产
Proceeds from disposal of property, plant and equipment 处置固定资产所得Government grants received 政府补助
Equity in the income of investees 采权益法认列之投资收益
Cash flow from financing activities 筹资活动产生的现金流
Net cash provided by financing activities 筹资活动产生的现金流量净额
Proceeds from borrowings 借款所得
Repayment of borrowings 还款
Decrease / (increase) in pledged deposits 银行保证金（增加）/ 减少Proceeds from issuance of capital stock 股本发行所得
Net cash provided by financing activities 筹资活动产生的现金
Effect of exchange rate changes on cash and cash equivalents 现金及现金等价物的汇率变更的影响
Net decrease in cash and cash equivalents 现金及现金等价物的净（减少）/ 增加
Cash and cash equivalents at the beginning of period 期初现金及现金等价物Cash and cash equivalents at the end of period 期末现金及现金等价物Investments （incl. financial assets）金融资产投资
Investments in acquisitions 并购投资
Net cash flow 现金流量净额
会计术语中英对照 文稿归稿存档编号：[KKUY-KKIO69-OTM243-OLUI129-G00I-FDQS58-
一、会计与会计理论 会计 accounting 决策人 Decision Maker 投资人 Investor 股东 Shareholder 债权人 Creditor 财务会计 Financial Accounting 管理会计 Management Accounting 成本会计 Cost Accounting 私业会计 Private Accounting 公众会计 Public Accounting 注册会计师 CPA Certified Public Accountant 国际会计准则委员会 IASC 美国注册会计师协会 AICPA 财务会计准则委员会 FASB 管理会计协会 IMA 美国会计学会 AAA 税务稽核署 IRS 独资企业 Proprietorship 合伙人企业 Partnership 公司 Corporation 会计目标 Accounting Objectives 会计假设 Accounting Assumptions 会计要素 Accounting Elements 会计原则 Accounting Principles 会计实务过程 Accounting Procedures 财务报表 Financial Statements 财务分析Financial Analysis 会计主体假设 Separate-entity Assumption 货币计量假设 Unit-of-measure Assumption 持续经营假设 Continuity(Going-concern) Assumption 会计分期假设 Time-period Assumption 资产 Asset 负债 Liability 业主权益 Owner's Equity 收入 Revenue 费用 Expense
财务专业术语中英文对照表 英文中文说明 Account Accounting system 会计系统 American Accounting Association 美国会计协会 American Institute of CPAs 美国注册会计师协会 Audit 审计 Balance sheet 资产负债表 Bookkeepking 簿记 Cash flow prospects 现金流量预测 Certificate in Internal Auditing 部审计证书 Certificate in Management Accounting 管理会计证书 Certificate Public Accountant注册会计师 Cost accounting 成本会计 External users 外部使用者 Financial accounting 财务会计 Financial Accounting Standards Board 财务会计准则委员会 Financial forecast 财务预测 Generally accepted accounting principles 公认会计原则 General-purpose information 通用目的信息 Government Accounting Office 政府会计办公室 Income statement 损益表 Institute of Internal Auditors 部审计师协会 Institute of Management Accountants 管理会计师协会 Integrity 整合性 Internal auditing 部审计 Internal control structure 部控制结构 Internal Revenue Service 国收入署 Internal users部使用者 Management accounting 管理会计 Return of investment 投资回报 Return on investment 投资报酬 Securities and Exchange Commission 证券交易委员会
国际会计术语英汉对照全集
————————————————————————————————作者：————————————————————————————————日期：
国际会计术语英汉对照全集 Accounting system 会计系统 American Accounting Association 美国会计协会 American Institute of CPAs 美国注册会计师协会 Audit 审计 Balance sheet 资产负债表 Bookkeepking 簿记 Cash flow prospects 现金流量预测 Certificate in Internal Auditing 内部审计证书 Certificate in Management Accounting 管理会计证书Certificate Public Accountant注册会计师 Cost accounting 成本会计 External users 外部使用者 Financial accounting 财务会计 Financial Accounting Standards Board 财务会计准则委员会Financial forecast 财务预测 Generally accepted accounting principles 公认会计原则General-purpose information 通用目的信息 Government Accounting Office 政府会计办公室 Income statement 损益表 Institute of Internal Auditors 内部审计师协会 Institute of Management Accountants 管理会计师协会Integrity 整合性 Internal auditing 内部审计 Internal control structure 内部控制结构 Internal Revenue Service 国内收入署 Internal users 内部使用者 Management accounting 管理会计 Return of investment 投资回报 Return on investment 投资报酬 Securities and Exchange Commission 证券交易委员会Statement of cash flow 现金流量表 Statement of financial position 财务状况表 Tax accounting 税务会计 Accounting equation 会计等式 Articulation 勾稽关系 Assets 资产 Business entity 企业个体 Capital stock 股本 Corporation 公司 Cost principle 成本原则 Creditor 债权人 Deflation 通货紧缩
完整英文版资产负债表、利润表及现金流量表来源：冯硕的日志 资产负债表Balance Sheet 项目ITEM 货币资金Cash 短期投资Short term investments 应收票据Notes receivable 应收股利Dividend receivable 应收利息Interest receivable 应收帐款Accounts receivable 其他应收款Other receivables 预付帐款Accounts prepaid 期货保证金Future guarantee 应收补贴款Allowance receivable 应收出口退税Export drawback receivable 存货Inventories 其中：原材料Including:Raw materials 产成品(库存商品) Finished goods 待摊费用Prepaid and deferred expenses 待处理流动资产净损失Unsettled G/L on current assets 一年内到期的长期债权投资Long-term debenture investment falling due in a yaear 其他流动资产Other current assets 流动资产合计Total current assets 长期投资：Long-term investment： 其中:长期股权投资Including long term equity investment 长期债权投资Long term securities investment *合并价差Incorporating price difference 长期投资合计Total long-term investment 固定资产原价Fixed assets-cost 减：累计折旧Less:Accumulated Dpreciation 固定资产净值Fixed assets-net value 减：固定资产减值准备Less:Impairment of fixed assets 固定资产净额Net value of fixed assets 固定资产清理Disposal of fixed assets 工程物资Project material 在建工程Construction in Progress 待处理固定资产净损失Unsettled G/L on fixed assets 固定资产合计Total tangible assets 无形资产Intangible assets 其中:土地使用权Including and use rights 递延资产（长期待摊费用）Deferred assets 其中:固定资产修理Including:Fixed assets repair 固定资产改良支出Improvement expenditure of fixed assets 其他长期资产Other long term assets
会计专业专业术语中英文对照 一、会计与会计理论 会计 accounting 决策人 Decision Maker 投资人 Investor 股东 Shareholder 债权人 Creditor 财务会计 Financial Accounting 管理会计 Management Accounting 成本会计 Cost Accounting 私业会计 Private Accounting 公众会计 Public Accounting 注册会计师 CPA Certified Public Accountant 国际会计准则委员会 IASC 美国注册会计师协会 AICPA 财务会计准则委员会 FASB 管理会计协会 IMA 美国会计学会 AAA 税务稽核署 IRS 独资企业 Proprietorship 合伙人企业 Partnership 公司 Corporation
会计目标 Accounting Objectives 会计假设 Accounting Assumptions 会计要素 Accounting Elements 会计原则 Accounting Principles 会计实务过程 Accounting Procedures 财务报表 Financial Statements 财务分析Financial Analysis 会计主体假设 Separate-entity Assumption 货币计量假设 Unit-of-measure Assumption 持续经营假设 Continuity(Going-concern) Assumption 会计分期假设 Time-period Assumption 资产 Asset 负债 Liability 业主权益 Owner's Equity 收入 Revenue 费用 Expense 收益 Income 亏损 Loss 历史成本原则 Cost Principle 收入实现原则 Revenue Principle 配比原则 Matching Principle
会计术语中英文对照
会计专业术语中英文对照 A (1)ABC 作业基础成本计算 A (2)absorbed overhead 已吸收制造费用 A (3)absorption costing 吸收成本计算 A (4)account 帐户,报表 A (5)accounting postulate 会计假设 A (6)accounting series release 会计公告文件 A (7)accounting valuation 会计计价 A (8)account sale
承销清单 A (9)accountability concept 经营责任概念 A (10)accountancy 会计职业A (11)accountant 会计师A (12)accounting 会计A (13)agency cost 代理成本 A (14)accounting bases 会计基础 A (15)accounting manual 会计手册 A (16)accounting period 会计期间
A (17)accounting policies 会计方针 A (18)accounting rate of return 会计报酬率 A (19)accounting reference date 会计参照日 A (20)accounting reference period 会计参照期间 A (21)accrual concept 应计概念 A (22)accrual expenses 应计费用 A (23)acid test ration 速动比率(酸性测试比率) A (24)acquisition
国际企业中英文对照 一、损益表INCOME STATEMENT Aggregate income statement 合并损益表 Operating Results 经营业绩 FINANCIAL HIGHLIGHTS 财务摘要 Gross revenues 总收入/毛收入 Net revenues 销售收入/净收入 Sales 销售额 Turnover 营业额 Cost of revenues 销售成本 Gross profit 毛利润 Gross margin 毛利率 Other income and gain 其他收入及利得 EBITDA 息、税、折旧、摊销前利润（EBITDA） EBITDA margin EBITDA率 EBITA 息、税、摊销前利润 EBIT 息税前利润/营业利润 Operating income（loss）营业利润/（亏损） Operating profit 营业利润 Operating margin 营业利润率 EBIT margin EBIT率（营业利润率） Profit before disposal of investments 出售投资前利润 Operating expenses: 营业费用： Research and development costs （R&D）研发费用 marketing expensesSelling expenses 销售费用 Cost of revenues 营业成本 Selling Cost 销售成本 Sales and marketing expenses Selling and marketing expenses 销售费用、或销售及市场推广费用 Selling and distribution costs 营销费用/行销费用 General and administrative expenses 管理费用/一般及管理费用Administrative expenses 管理费用 Operating income（loss）营业利润/（亏损） Profit from operating activities 营业利润/经营活动之利润 Finance costs 财务费用/财务成本 Financial result 财务费用 Finance income 财务收益 Change in fair value of derivative liability associated with Series B convertible redeemable preference shares 可转换可赎回优先股B相关衍生负债公允值变动 Loss on the derivative component of convertible bonds 可換股債券衍生工具之損失 Equity loss of affiliates 子公司权益损失
会计名词中英文对照 abnormal damage and loss 非常损失abnormality 异常性 absorption costing 归纳成本法 accelerated depreciation method 加速折旧法 accelerated deprecviation 加速折旧 account 会计科目 account analysis method账户分析法 Accountant会计人员A accounting basis 会计基础 accounting changes会计变动 accounting cycle会计循环 accounting error 会计错误 accounting income会计所得 Accounting Report 会计报告AR accounts receivable 应收帐款 accountting rate of return 会计报酬率 accrual basis 应计基础 accrued expenses 应计费用 accrued items 应计项目 accrued liabilities应计负债
accrued revenues 应计收益 accumulated depreciation 累计折旧accumulated rights累积权益 acid-test ratio(quick ratio)酸性测验比率 activity accounting 作业会计( 责任会计) activity based cost system 作业制成本制度 activity or productivity analysis 活动/生产能力activity variance 作业差异 activity-based accounting 作业制会计 activity-based costing 作业制成本 actual costing 实际成本法 actual costs 实际成本 additional markup再加价 additional markup cancellation 再加价取销adjusting 调整 aging of accounts receivable 帐龄分析法 all financial resources concept 全部财务资源观念allowable cost 可允成本 allowance for doubtful accounts 备抵坏帐allowance method 备抵评价法 American Accounting Association 美国会计学会AAA annuity 年金 applied factory overhead已分摊制造费用appraisal 估价 appraisal costs 鉴定成本
财务术语中英文对照大全，财务人必备！ 2015-05-28注册会计师注册会计师 知道“会计”的英语怎么说吗？不会？那可真够无语的额！ 想要进入外资企业做会计？想要进入四大会计师事务所工作？好的英语水平是必不可少的！所以小编特地整理了财务数中英文大全，赶紧从基础英语学起，拿起笔做好笔记吧！ 增加见识也好，装装逼也行。 目录 一、会计与会计理论 二、会计循环 三、现金与应收账款 四、存货 五、长期投资 六、固定资产 七、无形资产
八、流动负债 九、长期负债 十、业主权益 十一、财务报表 十二、财务状况变动表 十三、财务报表分析 十四、合并财务报表 十五、物价变动中的会计计量 一、会计与会计理论 会计accounting 决策人Decision Maker 投资人Investor 股东Shareholder 债权人Creditor 财务会计Financial Accounting 管理会计Management Accounting 成本会计Cost Accounting
私业会计Private Accounting 公众会计Public Accounting 注册会计师CPA Certified Public Accountant 国际会计准则委员会IASC 美国注册会计师协会AICPA 财务会计准则委员会FASB 管理会计协会IMA 美国会计学会AAA 税务稽核署IRS 独资企业Proprietorship 合伙人企业Partnership 公司Corporation 会计目标Accounting Objectives 会计假设Accounting Assumptions 会计要素Accounting Elements 会计原则Accounting Principles 会计实务过程Accounting Procedures 财务报表Financial Statements 财务分析Financial Analysis 会计主体假设Separate-entity Assumption 货币计量假设Unit-of-measure Assumption 持续经营假设Continuity(Going-concern) Assumption
一、资产类 1 1001 库存现金cash on hand 2 1002 银行存款bank deposit 5 1015 其他货币资金other monetary capital 9 1101 交易性金融资产transaction monetary assets 11 1121 应收票据notes receivable 12 1122 应收账款Account receivable 13 1123 预付账款account prepaid 14 1131 应收股利dividend receivable 15 1132 应收利息accrued interest receivable
21 1231 其他应收款accounts receivable-others 22 1241 坏账准备had debts reserve 28 1401 材料采购procurement of materials 29 1402 在途物资materials in transit 30 1403 原材料raw materials 32 1406 库存商品commodity stocks 33 1407 发出商品goods in transit 36 1412 包装物及低值易耗品wrappage and low value and easily wornout articles 42 1461 存货跌价准备reserve against
stock price declining 45 1521 持有至到期投资hold investment due 46 1522 持有至到期投资减值准备hold investment due reduction reserve 47 1523 可供出售金融资产financial assets available for sale 48 1524 长期股权投资long-term stock ownership investment 49 1525 长期股权投资减值准备long-term stock ownership investment reduction reserve 50 1526 投资性房地产investment real eastate 51 1531 长期应收款long-term account
财务术语中英文对照大全一、会计与会计理论 会计 accounting 决策人 Decision Maker 投资人 Investor 股东 Shareholder 债权人 Creditor 财务会计 Financial Accounting 管理会计 Management Accounting 成本会计 Cost Accounting 私业会计 Private Accounting 公众会计 Public Accounting 注册会计师 CPA Certified Public Accountant 国际会计准则委员会 IASC 美国注册会计师协会 AICPA 财务会计准则委员会 FASB 管理会计协会 IMA 美国会计学会 AAA 税务稽核署 IRS 独资企业 Proprietorship 合伙人企业 Partnership 公司 Corporation 会计目标 Accounting Objectives 会计假设 Accounting Assumptions 会计要素 Accounting Elements 会计原则 Accounting Principles 会计实务过程 Accounting Procedures 财务报表 Financial Statements 财务分析Financial Analysis 会计主体假设 Separate-entity Assumption 货币计量假设 Unit-of-measure Assumption 持续经营假设 Continuity(Going-concern) Assumption 会计分期假设 Time-period Assumption 资产 Asset 负债 Liability 业主权益 Owner's Equity 收入 Revenue 费用 Expense
一、损益表INCOME STATEMENT Aggregate income statement 合并损益表 Operating Results 经营业绩 FINANCIAL HIGHLIGHTS 财务摘要 Gross revenues 总收入/毛收入 Net revenues 销售收入/净收入 Sales 销售额 Turnover 营业额 Cost of revenues 销售成本 Gross profit 毛利润 Gross margin 毛利率 Other income and gain 其他收入及利得 EBITDA 息、税、折旧、摊销前利润（EBITDA） EBITDA margin EBITDA率 EBITA 息、税、摊销前利润 EBIT 息税前利润/营业利润 Operating income（loss）营业利润/（亏损） Operating profit 营业利润 Operating margin 营业利润率 EBIT margin EBIT率（营业利润率） Profit before disposal of investments 出售投资前利润 Operating expenses: 营业费用： Research and development costs （R&D）研发费用 marketing expensesSelling expenses 销售费用 Cost of revenues 营业成本 Selling Cost 销售成本 Sales and marketing expenses Selling and marketing expenses 销售费用、或销售及市场推广费用 Selling and distribution costs 营销费用/行销费用 General and administrative expenses 管理费用/一般及管理费用 Administrative expenses 管理费用 Operating income（loss）营业利润/（亏损） Profit from operating activities 营业利润/经营活动之利润 Finance costs 财务费用/财务成本 Financial result 财务费用 Finance income 财务收益 Change in fair value of derivative liability associated with Series B convertible redeemable preference shares 可转换可赎回优先股B相关衍生负债公允值变动 Loss on the derivative component of convertible bonds 可換股債券衍生工具之損失Equity loss of affiliates 子公司权益损失 Government grant income 政府补助 Other (expense) / income 其他收入/（费用）
一、会计与会计理论 会计accounting 决策人Decision Maker 投资人Investor 股东Shareholder 债权人Creditor 财务会计Financial Accounting 管理会计Management Accounting 成本会计Cost Accounting 私业会计Private Accounting 公众会计Public Accounting 注册会计师CPA Certified Public Accountant 国际会计准则委员会IASC 美国注册会计师协会AICPA 财务会计准则委员会FASB 管理会计协会IMA 美国会计学会AAA 税务稽核署IRS 独资企业Proprietorship 合伙人企业Partnership 公司Corporation 会计目标Accounting Objectives 会计假设Accounting Assumptions 会计要素Accounting Elements 会计原则Accounting Principles 会计实务过程Accounting Procedures 财务报表Financial Statements 财务分析Financial Analysis 会计主体假设Separate-entity Assumption 货币计量假设Unit-of-measure Assumption 持续经营假设Continuity(Going-concern) Assumption 会计分期假设Time-period Assumption 资产Asset 负债Liability 业主权益Owner's Equity 收入Revenue 费用Expense 收益Income
会计科目中英文对照全 Pleasure Group Office【T985AB-B866SYT-B182C-BS682T-STT18】
1 资产 assets？ 11~ 12 流动资产 current assets？ 111 现金及约当现金 cash and cash equivalents？ 1111 库存现金 cash on hand？ 1112 零用金/周转金 petty cash/revolving funds？ 1113 银行存款 cash in banks0 g 1116 在途现金 cash in transit？ 1117 约当现金 cash equivalents？ 1118 其它现金及约当现金 other cash and cash equivalents？ 112 短期投资 short-term investment？ 1121 短期投资 -股票 short-term investments - stock？ 1122 短期投资 -短期票券 short-term investments - short-term notes and bills？ 1123 短期投资 -政府债券 short-term investments - government bonds？ 1124 短期投资 -受益凭证 short-term investments - beneficiary certificates？ 1125 短期投资 -公司债 short-term investments - corporate bonds？ 1128 短期投资 -其它 short-term investments - other？ 1129 备抵短期投资跌价损失 allowance for reduction of short-term investment to market？113 应收票据 notes receivable？ 1131 应收票据 notes receivable？ 1132 应收票据贴现 discounted notes receivable？ 1137 应收票据 -关系人 notes receivable - related parties？ 1138 其它应收票据 other notes receivable？ 1139 备抵呆帐－应收票据 allowance for uncollec- tible accounts- notes receivable？114 应收帐款 accounts receivable？ 1141 应收帐款 accounts receivable？ 1142 应收分期帐款 installment accounts receivable？ 1147 应收帐款 -关系人 accounts receivable - related parties？ 1149 备抵呆帐－应收帐款 allowance for uncollec- tible accounts - accounts receivable？118 其它应收款 other receivables？ 1181 应收出售远汇款 forward exchange contract receivable？ 1182 应收远汇款 -外币 forward exchange contract receivable - foreign currencies？1183 买卖远汇折价 discount on forward ex-change contract？ 1184 应收收益 earned revenue receivable？ 1185 应收退税款 income tax refund receivable？ 1187 其它应收款 - 关系人 other receivables - related parties？ 1188 其它应收款 - 其它 other receivables - other？ 1189 备抵呆帐 - 其它应收款 allowance for uncollec- tible accounts - other receivables？121~122 存货 inventories？ 1211 商品存货 merchandise inventory？ 1212 寄销商品 consigned goods？ 1213 在途商品 goods in transit？ 1219 备抵存货跌价损失 allowance for reduction of inventory to market？ 1221 制成品 finished goods？ 1222 寄销制成品 consigned finished goods？
初级会计 初级会计 会计术语名称英文名称 对账（checking） 对应账户（corresponding accounts） 定期清查（Periodic checking method） 定期盘存制（periodic inventory system） 订本式账簿（bound book） 调整账户（adjustment accounts） 调整分录（adjusting journal entry） 单式记账凭证（single account title voucher） 单式记账法（single-entry bookkeeping） 从属账户（Secondary accounts） 成本计算账户（costing accounts） 财产清查（physical inventory） 簿记（bookkeeping） 不定期清查（non-periodic checking method） 补充登记法（correction by extre recording） 表外账户（off-balance sheet accounts） 备抵账户（provision accounts） 备抵附加账户（provision and adjunct accounts） 备查账簿（memorandvn） 序时账簿（book of chronological entry） 一次凭证（single-record document）银行存款日记账（deposit journal） 永续盘存制（perpetual inventory system） 原始凭证（source document） 暂记账户（suspense accounts） 增减记账法（increase-decrease bookkeeping） 债权结算账户（accounts for settlement of claim）债权债务结算账户（accounts for settlement of claim and debt）债务结算账户（accounts for settlement of debt） 账户（account） 账户编号（Account number） 账户对应关系（debit-credit relationship） 账项调整（adjustment of account）
中英对照会计术语表 Ａ股（或甲类股份） A share 安装成本 installation cost 安装费收入 installation fees revenue Ｂ股（或乙类股份） B share 半成品 semi-finished goods 半年度报告 half-yearly report 包装材料（或包装物） packaging material 包装容器 container 保留次级权益 subordinated retained interests 保费收入 premium revenue 保险费用 insurance expenses 保险合同 insurance contracts 保险赔偿 insurance compensation 保险人 insurer 保险事故 insured event 保险索赔 insurance claim 保险责任 insurance obligations 备查账簿 memorandum book 备件 spare parts 备用现金 cash in till 背书 endorsement 背书人（或承兑人） endorser 被担保方 secured party
被购方 acquiree 被合并方 combined party 被套期项目 hedged items 被投资单位表决权 voting rights of an investee enterprise 本金 principal 本金偿还 principal repayments 本年年初余额 beginning balance of current year 本年年末余额 ending balance of current year 本年（所有者权益）增减变动金额 changes in owners’ equity for current year 本期净资产增加数 net assets that increase during the period 本期收入 income for the period 本月材料成本差异率 material cost variance rate for the month 本月收入材料的成本差异 cost variance of material received during the month 本月收入材料的计划成本 material received during the month at planned cost 本质差别 differ in substance 比较会计报表 comparative accounting statements 比较信息 comparative information 变动率 rate of change 表决控制权 vote control 表决权 vote 波动率 votality rate 补价 boot
会计报表术语中英文对照 一、损益表INCOME STATEMENT Aggregate income statement?合并损益表 Operating Results?经营业绩 FINANCIAL HIGHLIGHTS?财务摘要 Gross revenues?总收入/毛收入 Net revenues ?销售收入/净收入 Sales?销售额 Turnover?营业额 Cost of revenues ?销售成本 Gross profit ?毛利润 Gross margin?毛利率 Other income and gain?其他收入及利得 EBITDA?息、税、折旧、摊销前利润（EBITDA） EBITDA margin?EBITDA率 EBITA?息、税、摊销前利润 EBIT?息税前利润/营业利润 Operating income（loss）?营业利润/（亏损） Operating profit?营业利润 Operating margin?营业利润率 EBIT margin?EBIT率（营业利润率） Profit before disposal of investments?出售投资前利润
Operating expenses:?营业费用： Research and development costs （R&D）?研发费用 marketing expensesSelling expenses?销售费用 Cost of revenues?营业成本 Selling Cost?销售成本 Sales and marketing expenses Selling and marketing expenses?销售费用、或销售及市场推广费用 Selling and distribution costs?营销费用/行销费用 General and administrative expenses ?管理费用/一般及管理费用Administrative expenses?管理费用 Operating income（loss）?营业利润/（亏损） Profit from operating activities?营业利润/经营活动之利润 Finance costs?财务费用/财务成本 Financial result?财务费用 Finance income?财务收益 Change in fair value of derivative liability associated with Series B convertible redeemable preference shares?可转换可赎回优先股B相关衍生负债公允值变动 Loss on the derivative component of convertible bonds?可换股债券衍生工具之损失 Equity loss of affiliates?子公司权益损失 Government grant income ?政府补助 Other (expense) / income ?其他收入/（费用）