财务会计英语专业词汇大全a p ay ment or serious p ayments一次或多次付款abatement扣减
absolute and unconditional p ayments绝对和无条件付款accelerated p ayment加速支付
acceptance date接受日
acceptance接受
accession加入
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会计准则
accounting tr eatme nt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 margin附加利差
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
adv ance notice事先通知
adv ance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 rate税后利率
ag g r e g ate rents合计租金
ag g r e g ate 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 u sage使用量
AMT(Alternative Minimum T ax)（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
arrangemen t安排
arrest扣留
Article2A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
Asia Lease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-back ed financing资产支持型融资
asset-b ased 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 mediu m-te rm 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
b ack ed-up servicer替补服务者
balance sheet date资产负债表日
b andwidth带宽
b ank affiliates银行的下属机构b ank 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
b ar ebo at 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）
b ook income账面收入
b ook 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 occup ation 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
常用英文会计账户名称分类汇总
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
sp ot cash现款支付cash transaction现款交易
1002银行存款Cash in b ank
Current assets of enterprises shall include cash on hand，cash in bank,mark etable securities, receivable,prep ayments 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 b ank
100902银行本票?Cashier’s che q ue
100903银行汇票Bank draft
The p ayment was made by b ank draft.用银行的汇票支付。
P ayment can be in the form of a personal check,b ank draft or mone y order.支付形式多样，如个人支票、银行汇票和邮汇。
I have a b ank 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 in10days 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 mark et股票市场stock yield股票收益
110102债券Short-term investments-corporate bonds
Companies can easily get b ank loans.The corporate bond mark et 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Not e 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T rade 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 en h an ce me nt 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 mon ey
W e will adv ance him some mone y 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Wrapp age
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 be tw e en 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 bey ond a certain point.This led to a disparity be tw e en the purchasing and selling prices,so the state had to mak e 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–outsour ced
Work in process在制品
1261委托代销商品T rust to and sell the goods on a commission basis
T rust to交给…(保管、办理等)
I advise you not to trust important d ocu ments to him.我劝你不要把重要文件交给他。Commodities can be sold by the commercial dep artments 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 e qu ipmen t 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 prep aid 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 u sed 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 eq ui p ment
运输设备T ransportation 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 eq uipmen t 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 eq uipme nt
160103预付大型设备款Prep ayments for e quipment
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T echnical 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P atents
非专利技术Non-P atents
商标权T rademarks,T rade names
著作权Copyrights
土地使用权T enure
商誉Goodwill
1805无形资产减值准备Intangible Assets depreciation reserves
专利权减值准备P atent 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T rade 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T ax payable
217101应交增值税value added tax payable
21710101进项税额Withholdings on V A T
21710102已交税金Paying tax
21710103转出未交增值税Unpaid VAT changeover
21710104减免税款T ax deduction
21710105销项税额Substituted money on VAT
21710106出口退税T ax reimbursement for export
21710107进项税额转出Changeover withholdings on VAT
21710108出口抵减内销产品应纳税额Export de duct domestic sales goods tax 21710109转出多交增值税Overpaid VAT changeover
21710110未交增值税Unpaid V A T
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T ax for maintaining and building cities payable
217108应交房产税Housing property tax payable
217109应交土地使用税T enure tax payable
217110应交车船使用税V ehicle and vessel usage license plate
tax(VVULPT)payable
217111应交个人所得税P ersonal 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 adv ance
其他负债Other liabilities
2201待转资产价值P ending 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)P aid-up capital(or stock)
实收资本P aid-up capital
实收股本P aid-up stock
3103已归还投资Investment R eturned
公积
3111资本公积Capital reserve
311101资本(或股本)溢价Capital(or Stock)pr emium
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 expansion fund
312106利润归还投资Profits capitalized 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
314105提取企业发展基金Withdrawal reserve for business expansion 314106提取职工奖励及福利基金Withdrawal staff and workers''bonus and welfare fund
314107利润归还投资Profits capitalized on return of investment
314108应付优先股股利Preferred Stock dividends payable
314109提取任意盈余公积Withdrawal other common accumulation fund 314110应付普通股股利Common Stock dividends payable
314111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Cost
4101生产成本Cost of manufacture
410101基本生产成本Base cost of manufacture 410102辅助生产成本Auxiliary cost of manufacture 4105制造费用Manufacturing overhead
材料费Materials
管理人员工资Executive Salaries
奖金W ages
退职金Retirement allowance
补贴Bonus
外保劳务费Outsourcing fee
福利费Employee benefits/welfare
会议费Conference
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W ater and S team
税费T axes and d ue s
租赁费Rent
管理费Maintenance
车辆维护费Vehicles maintenance
油料费V ehicles maintenance
培训费Education and training
接待费Entertainment
图书、印刷费Books and printing
运费T ransportation
保险费Insurance pr emium
支付手续费Commission
杂费Sundry charges
折旧费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 cessation 4107劳务成本Service costs
五、损益类Profit and loss
收入Income
业务收入OPERATING INCOME
5101主营业务收入Prime operating revenue
产品销售收入Sales revenue
服务收入Service revenue
5102其他业务收入Other operating revenue
材料销售Sales materials
代购代售
包装物出租Wrapp age lease
出让资产使用权收入Remise right of assets revenue
返还所得税R eimbursement of income tax
其他收入Other revenue
5201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 reserves 5203补贴收入Subsidize revenue
国家扶持补贴收入Subsidize revenue from country
其他补贴收入Other subsidize revenue
5301营业外收入NON-OPERA TING 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 ame r ce me n t income
支出Outlay
业务支出Revenue charges
5401主营业务成本Operating costs
产品销售成本Cost of goods sold
服务成本Cost of service
5402主营业务税金及附加T ax and associate charge
营业税Sales tax
消费税Consumption tax
城市维护建设税T ax for maintaining and building cities
资源税Resources tax
土地增值税Increment tax on land value
5405其他业务支出Other business expense
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Expenses
5501营业费用Operating expenses
代销手续费Consignment commission charge
运杂费T ransportation
保险费Insurance pr emium
展览费Exhibition fees
广告费Advertising fees
5502管理费用Administrative expenses
职工工资Staff Salaries
修理费Repair charge
低值易耗摊销Article of consumption
办公费Office allowance
差旅费T ravelling 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P ersonnel 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Conference
聘请中介机构费Intermediary or gans
咨询费Consult fees
诉讼费Legal cost
业务招待费Business entertainment
技术转让费T echnology 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T enure tax
印花税S tamp tax
5503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 cost
5601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 intangible assets
固定资产盘亏Fixed assets inventory loss
债务重组损失Loss on arrange ment
罚款支出Amercement outlay
5701所得税Income tax
以前年度损益调整Prior year income adjustment