财务会计英语专业词汇汇总
African Leasing Association 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 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 deferred 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 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 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
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
arm's 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 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-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
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
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
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
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 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 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细则
byte字节
一、资产类Assets
Fixed asserts固定资产stripe bad assets off 剥离不良资产
流动资产Current assets
货币资金Cash and cash equivalents
1001 现金Cash
spot cash现款支付cash transaction现款交易
1002 银行存款Cash in bank
Current assets of enterprises shall include cash on hand，cash in bank, marketable securities, receivable, prepayments and inventory.
企业的流动资产包括现金，银行存款，有价证券，应收和预付款项以及存货等。
1009 其他货币资金Other cash and cash equivalents
100901 外埠bu\存款Other city Cash in bank
100902 银行本票? Cashier’s cheque
100903 银行汇票Bank draft
The payment was made by bank draft. 用银行的汇票支付。
Payment can be in the form of a personal check, bank draft or money order. 支付形式多样，如个人支票、银行汇票和邮汇。
I have a bank draft in the amount of five hundred thousand dollars. It is made out in my name. 我有一张50万元的银行汇票，汇票上已有我的名字。
100904 信用卡Credit card
credit card details usually means your credit card number and the expiry date. 信誉卡的细节通常指你的信誉卡号码和失效日期。
100905 信用证保证金L/C Guarantee deposits
100906 存出投资款Refundable deposits
The deposit shall be refundable in full amount in 10 days after the contract expiration, in same currency and excluding interest thereupon.
押金在合同终止后10天内由甲方以相同币种全额退还给乙方（不计利息）。
1101 短期投资Short-term investments
The cash dividend or interest on a short-term investment should be written off against the book value of the investment when received, except for those recorded in the “Dividend Receivable” account.
短期投资的现金股利或利息，应于实际收到时，冲减投资的账面价值，但已记入“应收股利”或“应收利息”科目的现金股利或利息除外。
110101 股票Short-term investments – stock
stock market股票市场stock yield股票收益
110102 债券Short-term investments - corporate bonds
Companies can easily get bank loans. The corporate bond market is well developed. 市场机制发育完全，企业容易获得贷款。
110103 基金Short-term investments - corporate funds
110110 其他Short-term investments – other
1102 短期投资跌价准备Short-term investments falling price reserves
US Federal reserves
应收款Account receivable
Finally, according to the reality and credit policy, some suggestions on how to strengthen the management of account receivable are given
根据实际情况,从信用政策入手,提出加强应收帐款管理的具体措施.
1111 应收票据Note receivable
银行承兑汇票Bank acceptance
Bank acceptance bill played essential function in this process.
这当中银行承兑汇票起到了至关重要的作用。
商业承兑汇票Trade acceptance
If a seller extends credit to a time draft, they have made a trade acceptance.
如卖方开出的是远期汇票，以此向买方提供信用，此时就做了一笔商业汇票承兑业务，
1121 应收股利Dividend receivable
1122 应收利息Interest receivable
1131 应收账款Account receivable
Follow up account receivable in accordance with project process.
根据项目进程负责项目的款项回收。
Generally, enterprise enhancement takes account receivable, the account receivable internal control superiority can more unfold. 一般认为，企业对应收账款的重视加强，应收账款的内部优势会被更多的展现出来。
1133 其他应收款Other notes receivable
1141 坏账准备Bad debt reserves
Fifth, prudent accounting principles will be adopted and a complete system for withdrawing and writing off bad debt reserve fund established. 第五，实行谨慎会计原则，建立完善呆帐准备金的计提和冲销制度。
1151 预付账款Advance money
We will advance him some money for traveling expenses.
1161 （弥补赤字）应收补贴款Cover deficit by state subsidies of receivable
库存资产Inventories
1201 物资采购Supplies purchasing
1211 原材料Raw materials
Force down the prices of raw materials 压低原材料价格
1221 包装物Wrappage
1231 低值易耗品Low-value consumption goods
1232 材料成本差异Materials cost variance
Responsible for setting up and maintaining costing system manually and in ERP system, include standard cost, cost variance analysis etc.独立完成成本核算工作，建立工厂标准成本控制系统，负责标准成本的建立和更新。
1241 自制半成品Semi-Finished goods
1243 库存商品Finished goods
1244 商品进销差价Differences between purchasing and selling price
For example, for a long time the purchasing prices of grain and non-staple foods were too low. In the cities, however, we could not raise the selling prices beyond a certain point. This led to a disparity between the purchasing and selling prices, so the state had to make up the difference. 例如粮食，还有各种副食品，收购价格长期定得很低，这些年提高了几次，还是比较低，而城市销售价格又不能高了，购销价格倒挂，由国家补贴。
1251 委托加工物资Work in process – outsourced
Work in process 在制品
1261 委托代销商品Trust to and sell the goods on a commission basis
Trust to交给…(保管、办理等)
I advise you not to trust important documents to him.我劝你不要把重要文件交给他。Commodities can be sold by the commercial departments on a commission basis. 委托商业部门代销。
1271 受托代销商品Commissioned and sell the goods on a commission basis
All the equipment will be developed, built, installed and commissioned by Siemens. 所有的设备将由西门子开发、制造、安装和调试。
1281 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 stages
by stages; in stages 分阶段
1301 待摊费用Deferred and prepaid expenses
Prepaid expenses shall be amortized according to period benefiting. 待摊费用应当按
收益期分摊
长期投资Long-term investment
1401 长期股权投资Long-term investment on stocks
140101 股票投资Investment on stocks
140102 其他股权投资Other investment on stocks
1402 长期债权投资Long-term investment on bonds
140201 债券投资Investment on bonds
140202 其他债权投资Other investment on bonds
1421 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creditor''s rights investment depreciation reserves
1431 委托贷款Entrust loans
143101 本金Principal
Please repay principal and interest. 请还本付息
143102 利息Interest
Compound interest 复利monthly interest 月息Without interest charge无利息地
net interest 纯利, 净赚floating interest rate 浮动利率
143103 减值准备Depreciation reserves
depreciation quota 折旧配额
depreciation method 折旧方法
Four depreciation methods, which are widely used at home and abroad, are discussed in detail. They are straight-line depreciation (SL), sum of years digits depreciation,(SOYD),fixed rate depreciation (FRD) and double declining balance depreciation (DDB).
主要讨论目前国内外广泛应用的4种折旧方法,即直线折旧法(SL法)、年数总和折旧法(SOYD法)、双倍余额递减折旧法(DDB法)、定率递减折旧法(FRD法) .
1501 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 implement
1502 累计折旧Accumulated depreciation
When fixed assets are revalued upwards, any accumulated depreciation existing at the date of the revaluation should not be credited to income.
固定资产重估时，任何在重估当日存在的累计折旧不应记入收益。
1505 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 reserves
1601 工程物资Project goods and material
160101 专用材料Special-purpose material
160102 专用设备Special-purpose equipment
160103 预付大型设备款Prepayments for equipment
160104 为生产准备的工具及器具Preparative instruments and implement for Fabricate
1603 在建工程Construction-in-process
安装工程Erection works
All site erection works will be performed by the Buyer under the technical instruction of the Seller. 所有的现场安装工作都应在卖方的技术指导下由买方完成。
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 project
1605 在建工程减值准备Construction-in-process depreciation reserves 1701 固定资产清理Liquidation of fixed assets 1801 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Goodwill
1805 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 reserves
1815 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 expenses
1911 待处理财产损溢Wait deal assets loss or income
191101待处理流动资产损溢Wait deal intangible assets loss or income
191102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 liability
2101 短期借款Short-term borrowing
2111 应付票据Notes payable
银行承兑汇票Bank acceptance
商业承兑汇票Trade acceptance
2121 应付账款Account payable
2131 预收账款Deposit received
2141 代销商品款Proxy sale goods revenue 2151 应付工资Accrued wages
2153 应付福利费Accrued welfarism
2161 应付股利Dividends payable
2171 应交税金Tax payable
217101 应交增值税value added tax payable 21710101 进项税额Withholdings on V AT 21710102 已交税金Paying tax
21710103 转出未交增值税Unpaid V AT changeover
21710104 减免税款Tax deduction
21710105 销项税额Substituted money on V AT 21710106 出口退税Tax reimbursement for export
21710107 进项税额转出Changeover withnoldings on V AT
21710108 出口抵减内销产品应纳税额Export deduct domestic sales goods tax
21710109 转出多交增值税Overpaid V AT changeover
21710110 未交增值税Unpaid V AT
217102 应交营业税Business tax payable 217103 应交消费税Consumption tax payable 217104 应交资源税Resources tax payable 217105 应交所得税Income tax payable 217106 应交土地增值税Increment tax on land value payable
217107 应交城市维护建设税Tax for maintaining and building cities
payable
217108 应交房产税Housing property tax payable
217109 应交土地使用税Tenure tax payable 217110 应交车船使用税Vehicle and vessel usage license plate
tax(VVULPT) payable
217111 应交个人所得税Personal income tax payable
2176 其他应交款Other fund in conformity with paying
2181 其他应付款Other payables
2191 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Anticipation liabilities
长期负债Long-term Liabilities
2301 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 value 231102 债券溢价Premium on bonds
231103 债券折价Discount on bonds
231104 应计利息Accrued interest
2321 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 year
2331 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 year
2341 递延税款Deferral taxes
三、所有者权益类OWNERS'' EQUITY
资本Capita
3101 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 stock
3103 已归还投资Investment Returned
公积
3111 资本公积Capital reserve
311101 资本(或股本)溢价Cpital(or Stock) premium
311102 接受捐赠非现金资产准备Receive non-cash donate reserve
311103 股权投资准备Stock right investment reserves
311105 拨款转入Allocate sums changeover in
311106 外币资本折算差额Foreign currency capital
311107 其他资本公积Other capital reserve 3121 盈余公积Surplus reserves
312101 法定盈余公积Legal surplus
312102 任意盈余公积Free surplus reserves 312103 法定公益金Legal public welfare fund 312104 储备基金Reserve fund
312105 企业发展基金Enterprise expension fund
312106 利润归还投资Profits capitalizad on return of investment
利润Profits
3131 本年利润Current year profits
3141 利润分配Profit distribution
314101 其他转入Other chengeover in 314102 提取法定盈余公积Withdrawal legal surplus
314103 提取法定公益金Withdrawal legal public welfare funds
314104 提取储备基金Withdrawal reserve fund
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债权人 通货紧缩 批露 费用 财务报表 筹资活动 持续经营假设 通货膨涨 投资活动 负债 负现金流量 经营活动 所有者权益 合伙企业 正现金流量 留存利润 收入 独资企业 清偿能力 稳定货币假设 股东 股东权益 门面粉饰 财会名词汉英对照表（1）会计与会计理论会计 决策人 投资人 股东 债权人 财务会计 管理会计 成本会计 私业会计 公众会计 注册会计师 国际会计准则委员会美国注册会计师协会财务会计准则委员会管理会计协会 美国会计学会 税务稽核署 独资企业
公司 会计目标 会计假设 会计要素 会计原则 会计实务过程 财务报表 财务分析 会计主体假设 货币计量假设 持续经营假设（） 会计分期假设 资产 负债 业主权益 收入 费用 收益 亏损 历史成本原则 收入实现原则 配比原则 全面披露原则（） 客观性原则 一致性原则 可比性原则 重大性原则 稳健性原则 权责发生制 现金收付制 财务报告 流动资产 流动负债 长期负债 投入资本 留存收益 －－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－ （2）会计循环 会计循环 会计信息系统 帐户 会计科目
常用会计类英语词汇汇总基本词汇 A(1)account账户,报表 A(2)accountingpostulate会计假设 A(3)accountingvaluation会计计价 A(4)accountabilityconcept经营责任概念 A(5)accountancy会计职业 A(6)accountant会计师 A(7)accounting会计 A(8)agencycost代理成本 A(9)accountingbases会计基础 A(10)accountingmanual会计手册 A(11)accountingperiod会计期间 A(12)accountingpolicies会计方针 A(13)accountingrateofreturn会计报酬率 A(14)accountingreferencedate会计参照日 A(15)accountingreferenceperiod会计参照期间 A(16)accrualconcept应计概念 A(17)accrualexpenses应计费用 A(18)acidtestratio速动比率(酸性测试比率) A(19)acquisition收购 A(20)acquisitionaccounting收购会计 A(21)adjustingevents调整事项 A(22)administrativeexpenses行政管理费 A(23)amortization摊销 A(24)analyticalreview分析性复核 A(25)annualequivalentcost年度等量成本法 A(26)annualreportandaccounts年度报告和报表 A(27)appraisalcost检验成本 A(28)appropriationaccount盈余分配账户 A(29)articlesofassociation公司章程细则 A(30)assets资产 A(31)assetscover资产担保 A(32)assetvaluepershare每股资产价值 A(33)associatedcompany联营公司 A(34)attainablestandard可达标准 A(35)attributableprofit可归属利润 A(36)audit审计 A(37)auditreport审计报告 A(38)auditingstandards审计准则 A(39)authorizedsharecapital额定股本 A(40)availablehours可用小时 A(41)avoidablecosts可避免成本 B(42)back-to-backloan易币贷款
实用文档 Money Markets 货币市场Capital Markets 资本市场Foreign Exchange Markets 外汇市场Gold Markets 黄金市场Derivative Markets 衍生品市场Direct Financing 直接金融市场Indirect Financing 间接金融市场Financial Intermediary 金融中介Deposit 存款Loan 贷款Foreign Currency 外汇Securities 证券Forward transactions 远期交易Foreign currency futures 外汇期货Commercial bank 商业银行Investment bank 投资银行Pension fund 养老基金Central Bank 中央银行Primary Market 一级市场Secondary Market 二级市场Dividends 股息Shareholders 股东Common Stock 普通股Preferred Stock 优先股Financial Institutions 金融机构Default Risk 违约风险Liquidity 流动性Treasury Bills 短期国库券Treasury Notes 中期国库券Treasury Bonds 长期国库券Inter-bank markets 同业拆借London Interbank Offered Rate LIBOR 伦敦同业拆借利率 Commercial Paper 商业票据Negotiable certificates of deposit 大额可转让定期存单 Repurchase Agreement 回购协议Reverse repurchase Agreement 逆回购协议Banker’s acceptances 银行承兑汇票Bond 债券Stock 股票Interest (coupon) payments 票面利息Interest (coupon) rate 票面利率Face value (Principle) 面值Maturity date 到期日Municipal bonds 市政债券Corporate bonds 企业债券Treasury Bills (Maturity less than 1 year) Treasury Notes (Maturity 1 to 10 years) Treasury Bonds (Maturity more than 10 years) Annual 一年Semi-annual 半年Mortgage bonds 抵押债券Zero-coupon bonds 零息债券Folate-rate bonds 浮动利率债券Redemption bonds 可赎回债券Convertible bonds 可转换债券Collateral 抵押物Common Stock 普通股Preferred Stock 优先股Residual Claims 剩余追索权Limited Liability 有限责任Capital Gains 资本利得Public placement 公募Private placement 私募Bid price 卖价Ask price 买价Market Order 市价委托指令Limit Order 限价指令Stop Order 停止指令Fundamental Analysis 基本面分析Technical Analysis 技术分析Buy on margin 买空Short sales 卖空Margin 保证金Initial Margin 初始保证金Maintenance Margin 维持保证金Margin Call 保证金催缴通知Exchange Rate 汇率Foreign Exchange Bank 外汇银行Foreign Exchange Broker 外汇经纪人Spot transaction 即期交易Forward transaction 远期交易Appreciation 升值Depreciation 贬值Cross-Exchange rates 交叉汇率Direct Quotation 直接标价法Indirect Quotation 间接标价法
一、律师部分 案件受理费court acceptance fee 案情重大、复杂important and complicated case 案由cause of action 案子case 包揽诉讼monopolize lawsuits 被告defendant(用于民事、行政案件); the accused (用于刑事案件) 被上诉人appellee ?p??li: 被诉人respondent; defendant 本案律师councel pro hac vice 本地律师local counsel 毕业证diploma; graduation certificate 辩护词defense; pleadings 辩护律师defense lawyer 辩护要点point of defense 辩护意见submission 财产租赁property tenancy 裁定书order; ruling; determination（指终审裁定） 裁决书award（用于仲裁） 裁决书verdict（用于陪审团） 采信的证据admitted evidence; established evidence 草拟股权转让协议drafting agreement of assignment of equity interests 查阅法条source legal provisions 产权转让conveyancing 出差go on errand; go on a business trip 出国深造further study abroad 出具律师意见书providing legal opinion 出示的证据exhibit 出庭appear in court 传票summons; subpoena 答辩状answer; reply 代理词representation 代理房地产买卖与转让agency for sale and transfer of real estate 代理公证、商标、专利、版权、房地产、工商登记agency for notarization, trademark, patent, copyright, and registration of real estate and incorporations 代理仲裁agency for arbitration 代写文书drafting of legal instruments 待决案件pending case 当事人陈述statement of the parties 第三人third party 吊销执业证revocation of lawyer license 调查笔录investigative record 调查取证investigation and gathering for evidence 调解mediation 调解书mediation 二审案件case of trial of second instance 发送电子邮件send e-mail 法律顾问legal consultants 法律意见书legal opinions 法律援助legal aid 法律咨询legal counseling 法庭division; tribunal 法学博士学位LL.D (Doctor of Laws) 法学会law society 法学课程legal courses 法学硕士学位LL.M (Master of Laws) 法学系faculty of law; department of law 法学学士学位LL.B (Bachelor of Laws) J.D ( juris doctor缩写，美国法学学士) 法学院law school 法院公告court announcement 反诉状counterclaim 房地产律师real estate lawyer; real property lawyer 非合伙律师associate lawyer 非诉讼业务non-litigation practice 高级合伙人senior partner 高级律师senior lawyer 各类协议和合同agreements and contracts 公安局Public Security Bureau 公司上市company listing 公诉案件public-prosecuting case 公证书notarial certificate 国办律师事务所state-run law office 国际贸易international trade 国际诉讼international litigation 国内诉讼domestic litigation 合伙律师partner lawyer 合伙制律师事务所law office in partner-ship; cooperating law office 合同审查、草拟、修改contract review, drafting and revision 会见当事人interview a client 会见犯罪嫌疑人interview a criminal suspect 兼职律师part-time lawyer 监狱prison; jail 鉴定结论expert conclusion 缴纳会费membership dues 举证责任burden of proof; onus probandi 决定书decision
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
常见会计英语词汇
会计常用词汇（一） 一、资产类Assets 流动资产Current assets 货币资金Cash and cash equivalents 现金Cash 银行存款Cash in bank 其他货币资金Other cash and cash equivalents 外埠存款Other city Cash in bank 银行本票Cashier''s cheque 银行汇票Bank draft 信用卡Credit card 信用证保证金L/C Guarantee deposits 存出投资款Refundable deposits 短期投资Short-term investments 股票Short-term investments - stock 债券Short-term investments - corporate bonds 基金Short-term investments - corporate funds 其他other 短期投资跌价准备Short-term investments falling price reserves 应收款Account receivable 应收票据Note receivable 银行承兑汇票Bank acceptance
商业承兑汇票Trade acceptance 应收股利Dividend receivable 应收利息Interest receivable 应收账款Account receivable 其他应收款Other notes receivable 坏账准备Bad debt reserves 预付账款Advance money 应收补贴款Cover deficit by state subsidies of receivable 库存资产Inventories 物资采购Supplies purchasing 原材料Raw materials 包装物Wrappage 低值易耗品Low-value consumption goods 材料成本差异Materials cost variance 自制半成品Semi-Finished goods 库存商品Finished goods 商品进销差价Differences between purchasing and selling price 委托加工物资Work in process - outsourced 委托代销商品Trust to and sell the goods on a commission basis 受托代销商品Commissioned and sell the goods on a commission basis 存货跌价准备Inventory falling price reserves
金融专业英语词汇大全 1. a flat percentage rate of income 统一比率的所得税税率 2. a long position 多头部位，利多形势 3. a long position 多头寸；买进的期货合同 4. a put option on a debt security 债务证券的卖出期权 5. a sales slip 签购单据，售货清单 6. a short position 空头部位，短缺头寸 7. a short position 空头；卖出的期货合同 8. a tax return 税务申报表 9. abnormal depreciation 特别折旧 10. abnormal spoilage 非正常损坏 11. aboriginal cost 原始成本 12. acceptance bank 票据承兑行 13. acceptance method 承兑方式 14. acceptance risks 承兑风险 15. accepting bank 承兑银行 16. accessory risks 附加保险，附加险 17. accident insurance 意外保险（不包括海上，火灾和人寿险） 18. accommodation of funds 资金融通 19. accompany vt. 附带，伴随，陪同 20. account charges 账户费用 21. account current (A/C,a/c) 往来帐户 22. account number (A/N) 帐号 23. account statement 帐户清单 24. accounting exposure 会计风险 25. accounting risks 会计风险 26. accounting value 帐面价值 27. accounts of assured 保险帐户
一、法律类 1.单词 A acceptance /?k sept?ns/ n.受理accusation / ?kju(:) zei??n/ n.检举accused /? kju:zd/ n.被告 acquit / ? kwit/ v.宣告…无罪acquittal / ? kwitl/ n. 宣告无罪action / ?k??n / n.诉讼 adjourn /? d??:n/ v. (使)休庭agent / eid??nt/ n.代理人 alibi / ?li bai/ n.不在现场证明allegation / ?li ɡei??n/ n.声称amnesty / ?mnesti/n. 大赦appeal /? pi:l/ n.上诉appearance /? pi?r?ns/ n. 投案appellant /? pel?nt/ n.上诉人arbitration / ɑ:bi trei??n/ n.仲裁assault /? s?:lt/ n.殴打attachment /? t?t?m?nt/ n.扣押 B bail /beil/ v.&n.保释，保释金
bailiff / beilif/ n. 法警 bankruptcy / b??kr?psi/ n.破产bigamy / biɡ?mi/ n. 重婚 binding / baindi?/ a. 有约束力的bribery / braib?ri/ n.贿赂 C case /keis/ n.案件 charge /t?ɑ:d?/ v.扺押 citizen / sitiz?n/ n.公民 collaborate /k? l?b?reit/ v. 串通commit /k? mit/v.犯罪 confess /k?n fes/ v.承认，供认conspire /k?n spai?/ v. 合谋 contract / k?ntr?kt/n. 合约conveyancing /k?n vei?nsi?/n.产权转让convict /k?n vikt/v.& n.宣判有罪，犯人court /k?:t/ n.法院 creditor / kredit?/ n. 债权人 crime /kraim/ n.犯罪 custody / k?st?di/ n. 监护(权)，关押 D decree /di kri:/n. 法令
关于会计的英文词汇(doc 20页)
编报表to prepare a statement 编制预算budget making; preparing a budget 变产损失loss on realization of assets 变动成本variable cost 标价bid price 标准成本standard cost 拨定材料appropriated material 拨款appropriation; appropriation money 会计 (3) 所属分类：总目录 >> 经济·贸易 >> 财经 补偿reimbursement 补助金grants-in-aid 不动产real estate; immovable property 不敷用inadequacy 不敷预算垫款deficiency advance; budgetary deficiency advance 不活动帐inactive account; dormant account 不请假奖金bonus for not taking a leave of absence 不适用的obsolete 簿记bookkeeping 簿记员bookkeeper 材料分类帐supplies ledger 材料管理费material handling expenses 材料盘存material inventory 财产分类帐property ledger 财产价值增减表schedule of increase & decrease in property value 财产目录inventory 财产帐property account 财务报告financial report; financial statement 财务收益financial income 财务帐目financial accounts 会计 (4) 所属分类：总目录 >> 经济·贸易 >> 财经 残料价值junk value 仓耗shrinkage 仓库warehouse 差额balance 拆毁demolition 产量capacity 偿债基金收益income from sinking fund 超出预算to exceed the budget 成本cost; basic cost 成本分类帐cost ledger 成本会计cost accounting 成本计算表cost statement
会计英语词汇大汇总，要背熟哦！2018-01-06会计说 会计说汇集财会行业的最新政策，实操干货>> 作为一名合格的财务工作人员，除了专业技能，英语也是大家要注意提升的方面哦~kavin老师为大家整理汇总了会计英语词汇，赶快收藏对照查看哦~ accountantgenaral 会计主任 account balancde 结平的帐户 account bill 帐单 account books 帐 account classification 帐户分类 account current 往来帐 account form of balance sheet 帐户式资产负债表 account form of profit and loss statement 帐户式损益表 account payable 应付帐款 account receivable 应收帐款 account of payments 支出表 account of receipts 收入表 account title 帐户名称，会计科目 accounting year 或financial year 会计年度 accounts payable ledger 应付款分类帐 Accounting period（会计期间）are related tospecific time periods ,typically one year（通常是一年) 资产负债表：balance sheet 可以不大写b 利润表：income statements (or statements of income) 利润分配表：retained earnings 现金流量表：cash flows 市场部Marketing 销售部Sales Department （也有其它讲法，如宝洁公司销售部叫客户生意发展部CBD） 客户服务Customer Service ，例如客服员叫CSR，R for representative 人事部Human Resource 行政部Admin.
金融专业英语单词内部编号：（YUUT-TBBY-MMUT-URRUY-UOOY-DBUYI-0128）
金融专业英语词汇大全 a flat percentage rate of income 统一比率的所得税税率 a long position 多头部位，利多形势 a long positio 多头寸；买进的期货合同 a put option on a debt security 债务证券的卖出期权 a sales slip 签购单据，售货清单 a short position 空头部位，短缺头寸 a short position 空头；卖出的期货合同 a tax return 税务申报表 abnormal depreciation 特别折旧abnormal spoilage 非 正常损坏 aboriginal cost 原始成本 acceptance bank 票 据承兑行 acceptance method 承兑方式 acceptance risks 承兑风险 accepting bank 承兑银行 accessory risks 附加保险，附加险 accident insurance 意外保险（不包括海 上，火灾和人寿险） accommodation of funds 资金融通 accompany vt. 附 带，伴随，陪同 account charges 账户费用 account current (A/C,a/c) 往来帐 户 account number (A/N) 帐号 account statement 帐户清单 accounting exposure 会计风险 accounting risks 会计风险 accounting value 帐面价值 accounts of assured 保险帐户 accrued bond interest 应计债券利息 accrued depreciation 应计折旧 accrued dividend 应计股利
法律英语翻译专业词汇 大全 This model paper was revised by LINDA on December 15, 2012.
equality of men and women, equality between [of] the sexes南昌市 Nanchang Municipality南京市 Nanjing Municipality南宁市 Nanning Municipality南平市Nanping Municipality南通市 Nantong Municipality脑外伤综合症 combined external head injuries年报 annual report年度账目 annual accounts宁波市 Ningbo
Municipality宁静的占有权 quiet possession宁夏回族自治区 Ningxia Hui Nationality Autonomous Region扭亏为盈 turn a loss-making enterprise into a profitable one扭曲金融分配 distorted allocation of financial resources纽约公约 New York Convention农村剩余劳动力 surplus rural labour农村信用社 rural credit cooperatives农副产品采购支出 outlays for agricultural procurement农工商联合企业 agro-industrial-commercial combines农垦区 land reclamation district农民集体 peasant collective农药残留物 pesticide residue农业部 Ministry of Agriculture农业发展银行 Agriculture Development Bank农业税agricultural tax农转非 rural residents become urban residents虐待 maltreat虐待罪 crime of abuse挪用公款 misappropriation of public funds殴打他人 assault 偶犯 casual offender排斥外在证据原则 parol evidence rule排除责任条款 exclusion clause排纷解讼 dissolution of disputes and litigation排他性的独占权exclusive monopoly right派生的分租人 derivative under-lessor派生的分租租契derivative under-lease判案理由 adjudicative reasons, grounds of judgment判处sentence判定 confirm判定债务人没有付款的誓章 affidavit of default on the part of the judgment debtor判决 judgment判决理据 grounds of judgment判决书 written judgment判决执行 enforcement of the judgment判刑 sentence泡沫经济bubble economy泡沫效应 bubble effect培育新的经济增长点 to tap new sources of economic growth赔偿 compensate赔偿金 compensation money赔偿损失 compensation for losses赔偿责任 liability to damages配股 allotment of shares, rationed shares配合饲料 compound/mix feed配偶 spouse配偶的父母 parents-in-law配套改革concomitant reforms配套人民币资金 local currency funding of批复 Reply批评教 育 re-education批准 approve, approval批准机关 approval authority批准文号
常用会计英语词汇 基本词汇 A (1)account 账户,报表 A (2)accounting postulate 会计假设 A (3)accounting valuation 会计计价 A (4)accountability concept 经营责任概念 A (5)accountancy 会计职业 A (6)accountant 会计师 A (7)accounting 会计 A (8)agency cost 代理成本 A (9)accounting bases 会计基础 A (10)accounting manual 会计手册 A (11)accounting period 会计期间 A (12)accounting policies 会计方针 A (13)accounting rate of return 会计报酬率 A (14)accounting reference date 会计参照日 A (15)accounting reference period 会计参照期间 A (16)accrual concept 应计概念 A (17)accrual expenses 应计费用 A (18)acid test ratio 速动比率(酸性测试比率) A (19)acquisition 收购 A (20)acquisition accounting 收购会计 A (21)adjusting events 调整事项 A (22)administrative expenses 行政管理费 A (23)amortization 摊销 A (24)analytical review 分析性复核 A (25)annual equivalent cost 年度等量成本法 A (26)annual report and accounts 年度报告和报表 A (27)appraisal cost 检验成本 A (28)appropriation account 盈余分配账户 A (29)articles of association 公司章程细则 A (30)assets 资产 A (31)assets cover 资产担保 A (32)asset value per share 每股资产价值 A (33)associated company 联营公司 A (34)attainable standard 可达标准 A (35)attributable profit 可归属利润 A (36)audit 审计 A (37)audit report 审计报告 A (38)auditing standards 审计准则 A (39)authorized share capital 额定股本 A (40)available hours 可用小时 A (41)avoidable costs 可避免成本 B (42)back-to-back loan 易币贷款
常用会计英语词汇基本词汇 A (3)accounting valuation 会计计价 A (4)accountability concept 经营责任概念 A (8)agency cost 代理成本 A (10)accounting manual 会计手册 A (12)accounting policies 会计方针 A (13)accounting rate of return 会计报酬率 A (14)accounting reference date 会计参照日 A (15)accounting reference period 会计参照期间 A (18)acid test ratio 速动比率(酸性测试比率) A (19)acquisition 收购 A (21)adjusting events 调整事项 A (22)administrative expenses 行政管理费 A (24)analytical review 分析性复核 A (25)annual equivalent cost 年度等量成本法 A (27)appraisal cost 检验成本 A (28)appropriation account 盈余分配账户 A (31)assets cover 资产担保 A (32)asset value per share 每股资产价值 A (33)associated company 联营公司 A (34)attainable standard 可达标准 A (35)attributable profit 可归属利润 A (39)authorized share capital 额定股本 A (41)avoidable costs 可避免成本 B (42)back-to-back loan 易币贷款 B (43)backflush accounting 倒退成本计算 B (47)bank overdraft 银行透支 B (48)bank reconciliation 银行存款调节表 B (49)bank statement 银行对账单 B (51)basis of apportionment 分摊基础 B (53)batch costing 分批成本计算 B (54)beta factor B (市场)风险因素B B (55)bill 账单 B (56)bill of exchange 汇票 B (57)bill of lading 提单 B (58)bill of materials 用料预计单 B (61)bin card 存货记录卡 B (63)book-keeping 薄记 B (64)Boston classification 波士顿分类 B (65)breakeven chart 保本图 B (66)breakeven point 保本点 B (67)breaking-down time 复位时间 B (70)budget cost allowance 预算成本折让 B (71)budget manual 预算手册
文档从网络中收集，已重新整理排版.word 版本可编辑.欢迎下载支持. 1word 版本可编辑.欢迎下载支持. Unit one United States Supreme Court 联邦最高法院 Common law legal system 普通法系 Civil law legal system 民法体系 Case law 判例法 Statutory law 制定法 classical Roman law 古罗马法 private law 私法 binding interpretation 约束力 itinerant judges 巡回法官 English royal court 英国皇家法院 Enforcement 强制执行 Claim 请求 Action 诉讼行为 Writ 法院令状 writ upon the case 本案令状 equity law 衡平法 equity case law 衡平判例法 ex aequo et bono 公平且善良 specific performance 特殊履行 injunction 禁令 equitable relief 衡平救济 common law relief 普通法救济 common law damages 普通法赔偿 civil suit 民事诉讼 Jurisdictions 司法辖区，行政辖区 Title 权利 trial by jury 陪审团审判 judge-made law 法官定法 judicial precedent 司法先例 stare decisis 遵循先例的原则 jurisdiction 司法管辖权、司法管辖区 trial court / court of the first instance 一审法院 case of (the) first impression 无先例可循的案件 appellate court 上诉法院 Unit two Legal Profession 法律职业 Multistate Bar Exam 多州可采用的（律师资格）考试 federal courts 联邦法院 boards of directors 公司的董事会 Judge 法官 Attorney General 司法部长（检察长） Chief Justice 首席大法官 Barristers 出庭律师，大律师，诉讼律师 Solicitors 诉状律师，非诉律师，事务律师 Attorney 律师 practice of law 律师实务 Lawyers in private practice 独立开业的律师 single practitioner 单独开业者 house Counsel 专职法律顾问 corporate counsel 公司法律顾问 The United States Department of Justice 美国司法部 public prosecutors 公共检察官 Federal prosecutors 联邦检察官 district attorneys 地区检察官 Congress of the United States 美国国会 Unit four The supreme Court 最高法院 Courts of Appeals 上诉法院 District Courts 地区法院 Special courts 特别法院 The Court of Claims 索赔法院 The Customs Court 关税法院 Three-tiered model 三级审判制 Trail Court,审判法院 Circuit Court 巡回法院 Appellate Court , Court of Appeals 上诉法院 Supreme Court 最高法院 Justice 大法官 Judge 法官 justice of the peace 治安法官 magistrate 司法官 Chief Justice 首席大法官 Associate Justice 副（助理）大法官 Circuit Judge 巡回法官 Associate Judge 副（助理）发法官 Litigant 诉讼人 Plead his case before 诉情由…之前