会计常用词汇
账目名词
一、资产类Assets
流动资产Current assets
现金等价物Cash equivalents
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(英)/check(美)
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Short-term investments - 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
应收票据Notes receivable
其他应收款Other 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 /Packing Materials
低值易耗品Low-value consumption goods/ Low-value consumables 材料成本差异Materials cost variance
自制半成品Semi-Finished products
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
分期收款发出商品Merchandise shipped on instalment sales
待摊费用Deferred and prepaid expenses
长期投资Long-term investment
长期股权投资Long-term investment on stocks
股票投资Investment on stocks
其他股权投资Other investment on stocks
长期债权投资Long-term investment on bonds
债券投资Investment on bonds
其他债权投资Other investment on bonds
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Debt securities investment depreciation reserves
委托贷款loan by mandate
本金Principal
利息Interest
减值准备Depreciation reserves
固定资产Fixed assets
房屋Building
建筑物Building
机器设备Machinery equipment
运输设备Transportation equipment
工具器具Instruments and implements
累计折旧Accumulated depreciation
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
工程物资Project goods and material
专用材料Special-purpose material
专用设备Special-purpose equipment
预付大型设备款Prepayments for equipment
为生产准备的工具及器具Preparative instruments and implement for fabricate 在建工程Construction-in-process
安装工程Erection works
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
在建工程减值准备Construction-in-process depreciation reserves
固定资产清理Disposal of fixed assets
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
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
未确认融资费用Unacknowledged financial charges
待处理财产损益Gain or loss for properties to be settled
待处理流动资产损溢Gain or loss for intangible assets to be settled 待处理固定资产损溢Gain or loss for fixed assets to be settled
会计主任accountant genaral
结平的账户account balanced
账单account bill
账簿account books
帐户分类account classification
往来账Current account
账户式资产负债表account form of balance sheet
账户式损益表account form of profits and loss statement
应付账款account payable
应收账款account receivable
支出表account of payments
收入表account of receipts
账户名称，会计科目account title
会计年度fiscal year
应付款分类账accounts payable ledger
会计期间Accounting period
资产负债表：Balance Sheet
利润表：Income Statements
利润分配表：Statements of Retained Earnings
现金流量表：Statements of Cash Flow
二、负债类Liability
短期负债Current liability
短期借款Short-term borrowing
应付票据Notes payable
银行承兑汇票Bank acceptance
商业承兑汇票Trade acceptance
应付账款Account payable
预收账款Deposit received
代销商品款Proxy sale goods revenue
应付工资Accrued wages
应付福利费Accrued welfare
应付股利Dividends payable
应交税金Tax payable
应交增值税Value added tax payable
进项税额Withholdings on V A T
已交税金Paying tax
转出未交增值税Unpaid V AT changeover
减免税款Tax deduction
销项税额Substituted money on V AT
出口退税Export tax rebate
进项税额转出Changeover withholdings on V AT
出口抵减内销产品应纳税额Export deduct domestic sales goods tax
转出多交增值税Overpaid V AT changeover
未交增值税Unpaid V AT
应交营业税Business tax payable
应交消费税Consumption tax payable
应交资源税Resource tax payable
应交所得税Income tax payable
应交土地增值税land value Increment tax payable
应交城市维护建设税Tax for maintaining and building cities payable
应交房产税Housing property tax payable
应交土地使用税Tenure tax payable
应交车船使用税V ehicle and vessel usage license plate
tax(VVULPT) payable
应交个人所得税Personal income tax payable
其他应交款Other accrued expense
其他应付款Other payables
预提费用Drawing expense in advance
其他负债Other liabilities
待转资产价值Pending changeover assets value
预计负债Anticipated liabilities
长期负债Long-term Liabilities
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
应付债券Bonds payable
债券面值Face value, Par value
债券溢价Premium on bonds
债券折价Discount on bonds
应计利息Accrued interest
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
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
递延税款Deferral taxes
所有者权益类owners’ equity
资本Capital
实收资本Paid-in capital
实收股本Paid-in stock
已归还投资Investment Returned
资本公积Capital reserve
资本(或股本)溢价Capital(or Stock) premium
接受捐赠非现金资产准备Receive non-cash donate reserve
股权投资准备Stock right investment reserves
拨款转入Appropriation from government
外币资本折算差额Exchange differences on foreign currency capital
其他资本公积Other capital reserve
盈余公积Surplus reserves
法定盈余公积Legal surplus
任意盈余公积Free surplus reserves
法定公益金Legal public welfare fund
储备基金Reserve fund
企业发展基金Enterprise expansion fund
利润Profits
本年利润Current year profitss
利润分配Profits distribution
其他转入Other changeover in
提取法定盈余公积Withdrawal legal surplus
提取法定公益金Withdrawal legal public welfare funds
提取储备基金Withdrawal reserve fund
提取企业发展基金Withdrawal reserve for business expansion
提取职工奖励及福利基金Withdrawal staff and workers' bonus and welfare fund
利润归还投资Profits capitalized on return of investment
应付优先股股利Preferred Stock dividends payable
提取任意盈余公积appropriation of discretionary surplus reserve
应付普通股股利Common Stock dividends payable
转作资本(或股本)的普通股股利Common Stock dividends change to assets(or stock) 未分配利润Undistributed profits
四、成本类Cost
生产成本Cost of Production
基本生产成本Base cost of manufacture
辅助生产成本Auxiliary cost of manufacture
制造费用Manufacturing overhead
材料费Materials
管理人员工资Executive Salaries
奖金Wages
退职金Retirement allowance
补贴Bonus
外保劳务费Outsourcing fee
福利费Employee benefits/welfare
会议费Convention expense
加班餐费Special duties
市内交通费Business traveling
电话费Telephone charge
水电取暖费Utility Expense
税费Taxes and dues
租赁费Rent expense
管理费Management expense
季节性停工损失Loss on seasonality cessation
劳务成本Service costs
五、损益类Profits and loss
收入Income
营业收入Operating income
主营业务收入Revenue from main operation
产品销售收入Sales revenue
服务收入Service revenue
其他业务收入Other operating revenue
材料销售Sales materials
包装物出租Wrappage lease
出让资产使用权收入Remise right of assets revenue
返还所得税Reimbursement of income tax
其他收入Other revenue
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
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
营业外收入non-business 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Gain on sales of intangible assets
固定资产盘盈Fixed assets over book amount
罚款净收入Net amercement income
支出Outlay
业务支出Revenue charges
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
主营业务税金及附加tax and additional duty of main operation
营业税Sales tax
消费税Consumption tax
城市维护建设税Tax 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
营业外支出Non-business 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 sale of intangible assets
固定资产盘亏Fixed assets under book amount
债务重组损失Loss from debt restructuring
罚款支出Amercement outlay
所得税Income tax
以前年度损益调整Prior year income adjustment
部门人员称谓
1，部门的称谓
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 ，例如客服代表叫CSR，R for representative
人事部Human Resource
行政部Administration
财务部Finance & Accounting
产品供应Product Supply，例如产品调度员叫P S Planner
2，人员的称谓
助理Assistant
秘书secretary
前台接待小姐Receptionist
文员clerk ，如会计文员为Accounting Clerk
主任supervisor
经理Manager
总经理GM，General Manager
入场费admission
运费freight
小费tip
学费tuition
制造费用Manufacturing overhead
材料费Raw Material
管理人员工资Salaries for administrative staff
奖金Wages
退职金Retirement pension
补贴Bonus
外保劳务费Outsourcing fee
福利费Employee benefits/welfare
会议费Coferemce
加班餐费Special duties
租赁费Rent
车辆维护费Vehicles maintenance
油料费Vehicles maintenance
培训费Education and training
图书、印刷费Books and printing
保险费Insurance premium
手续费Commission charge
杂费Sundry charges
折旧费Depreciation expense
劳动保护费Labor protection fees
总监Director
总会计师Finance Controller
高级Senior 如高级经理为Senior Manager
营业费用Operating expenses
代销手续费Consignment commission charge
运杂费Freight and miscellaneous charges
保险费Insurance premium
展览费Exhibition fees
广告费Advertising fees
管理费用Administrative expense
职工工资Staff Salaries
修理费Repair charge
低值易耗摊销Amortization of low value consumables 办公费Office allowance
差旅费Travelling expense
工会经费Labor union expenditure
研究与开发费Research and development expense
福利费Employee benefits/welfare
职工教育经费Personnel education
待业保险费Unemployment insurance
劳动保险费Labor insurance
医疗保险费Medical insurance
会议费Conference fees
聘请中介机构费Agency fees
咨询费Consult fees
诉讼费Legal cost
业务招待费Business entertainment
技术转让费Technology transfer fees
矿产资源补偿费Mineral resources compensation fees
排污费Charges for disposing pollutants
房产税Building taxes
车船使用税Vehicle and vessel usage license plate tax(VVULPT) 土地使用税Tenure tax
印花税Stamp tax
财务费用Financial expense
利息支出Interest expense
汇兑损失Foreign exchange loss
各项专门借款费用Special-borrowing cost
国际会计术语
Account 帐户
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
Bookkeeping 簿记
Cash flow forecast 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 (FASB) 财务会计准则委员会Financial forecast 财务预测
Generally accepted accounting principles (GAAP) 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/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
Disclosure 批露
Expense 费用
Financial statement 财务报表
Financial activities 筹资活动
Going-concern assumption 持续经营假设
Inflation 通货膨涨
Investing activities 投资活动
Liabilities 负债
Negative cash flow 负现金流量
Operating activities 经营活动
Owner's equity 所有者权益
Partnership 合伙企业
Positive cash flow 正现金流量
Retained earning 留存利润
Revenue 收入
Sole proprietorship 独资企业
Solvency 清偿能力
Stable-dollar assumption 稳定货币假设Stockholders 股东
Stockholders' equity 股东权益
Window dressing 门面粉饰
支票会计用语
支票薄cheque book
支票陈票人cheque drawer
持票人cheque holder
不记名支票cheque to bearer/bearer cheque
记名支票/认人支票cheque to order/ order cheque
到期支票antedated cheque
未到期支票postdated cheque
保付支票certified cheque
未获兑现支票，退票returned cheque
横线支票crossed cheque
普通横线general crossing
特别横线special crossing
空白支票blank cheque
无效支票invalid cheque
普通支票ordinary cheque
打10%折扣的10000元支票，（即9000元） a cheque for $10，000，less 10% discount 加10%费用的10000元支票，（即11000元） a cheque for $10，000，plus 10% charges 支票换现金/兑现to cash a cheque
清理票款clear a cheque
保证兑现certify a cheque
填写支票数额fill up a cheque
支票上划线cross a cheque
开发支票make out a cheque
签发支票，开立支票issue a cheque
透支支票overdraw a cheque
背书支票back a check
请付票款/清付票款pay a cheque/ honor a cheque
支票退票dishonor a cheque
拒付(的)支票rejected cheque
拒付支票stop payment of a cheque
提示要求付款present for payment
见票即付持票人payable to bearer
支付指定人payable to order
已过期/无效支票overdue cheque/ stale cheque
请给出票人R/D（refer to drawer）
存款不足N/S / N.S.F.（not sufficient funds）I/F （insufficient funds）
文字与数字不一致words and figures differ
支票交换时间已过account closed
更改处应加盖印章alterations require initials
停止付款payment stopped
支票毁损cheque mutilated
账目用语
对账单，结单
statement of account
经常账户
current account
销货账
account for sales
两人共有之银行账户
joint account
应收[未清]账款；未付账单，未结算账目outstanding account
贷方账项
credit account
借方账项
debit account
新交易||新账
new account
未决账||老账
old account
现金账
cash account
流水账
running account
暂记账||未定账
suspense account
逾期账款，过期未付账款||延滞账overdue account||pastdue account
杂项账户
sundry account
详细账单||明细表
detailed account
坏账
bad account
会计科目
title of account
借贷细账
account rendered
明细账
Subsidiary account
与... 银行开立一户头
to open an account with
与……继续交易，与……有账务往来
to keep account with
继续记账
keep account
与……有交易
have an account with
有往来账项
make out an account with
清算债务
liquidation of debt
与……停止交易
close one's account with
结账
close (an) account
请求付账
ask an account
结清差额
balance the account
清算
liquidate an account
审计账目
audit an account
检查账目
examine an account
转入A的账户
charge the amount to A's account
先付……
to pay on account
代理某人
on one's account
独立账目核算
on one's own account
由某人收益并负风险
on one's account and risk
由某人负担
for account of ***
按某人指示||列入某人账户
by order and for account of one
列入5月份账目
for May account
报账
render an account
月份(简写)
January (Jan.)
February (Feb.)
March (Mar.)
April (Apr.)
May (May.)
June (Jun.)
July (Jul.)
August (Aug.) September (Sep.) October (Oct.) November (Nov.) December (Dec.)
星期
Monday 星期一Tuesday 周二Wednesday 周三Thursday 周四
Friday 周五
Saturday 周六
Sunday周日
其它华夏畜牧常用词汇
奔驰Benz430
凯宴Cayenne
前刹车片brake disc front 后刹车片brake disc back MF拖拉机MF tractor
青贮ensiling
豆粕bean pulp
棉粕cottonseed meal
舔块KNZ
羊草guinea grass
苜蓿alfalfa
玉米粉corn starch DDGS
精料fine fodder
美加利Megalac
麸皮bran
盐salt
石粉stone dust
棉籽cottonseed
啤酒糟brewer's grains
甜菜粕beet pulp
豆皮skin of beancurd
奶牛cow
牛奶milk
挤奶器milking machine 粉碎机crusher
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汉译英短文翻译——清华在线 1 近年来，中国城市化进人加速阶段，取得了极大的成就，同时也出现了种种错综复杂的问题。今天的城乡建设速度之快、规模之大、耗资之巨、涉及面之广、尺度之大等已远非生产力低下时期所能及，建筑已成为一种重大的经济活动。（102字） 难点注释： 1）城市化urbanization 2）加速阶段an accelerating phase 3）错综复杂的问题some complicated problems 4）远非…所能及surpass 5）重大的经济活动a major economic pursuit 2 世界各地有3,600万人染上了艾滋病—这比整个澳大利亚的人口还多。目前，艾滋病是全球第4大死因，而在非洲则是头号罪魁。在非洲，艾滋病使工人丧失工作，使家庭丧失经济来源，使父母丧失孩子。在7个非洲国家中，巧岁至49岁的人口中艾滋病病毒感染者占到20％以上。（119字） 难点注释： 1）染上艾滋病suffer from AIDS 2）头号罪魁the chief culprit 3）使……丧失deprive of 4）艾滋病病毒感染者people infected with HIV 3 当今中国，对传真机的使用已十分普及，并成为现代重要的通讯终端设备。据一项调查显示，2002年，中国市场对传真机的需求量约为200万台，国内产量仅满足了约30%的需求，进口机占据市场的主导地位。（89字） 难点注释： 1）传真机fax machines 2）通讯终端设备telecommunications terminal equipment 3）占主导地位dominate 4 2000年，美国数码相机的销量达到惊人的510万台，而1999年只有310万台。数码相机的流行其原因非常简单：成像质量好且花费少。此外，使用数码相机还能省去不少麻烦。你不用买胶卷，所有的照片都被存在可反复使用的存储卡上。一按快门，就可以马上在液晶显示屏上观察照片的效果。（124字） 难点注释： 1）数码相机digital camera 2）可反复使用的存储卡reusable memo叮cards
常用会计分录和会计词汇中英文对照表 一、短期借款： 1、借入短期借款： 借：银行存款 贷：短期借款 2、按月计提利息： 借：财务费用 贷：应付利息 3、季末支付银行存款利息： 借：财务费用 应付利息 贷：银行存 款 4、到期偿还短期借款本金： 借：短期借款 贷：银行存款 二、应付票据： 1、开出应付票据： 借：材料采购/库存商品 应交税费——应交增值税（进项税额）贷：应付票据 银行承兑汇票手续费： 借：财务费用
2、应付票据到期支付票款： 借：应付票据 贷：银行存款 3、转销无力支付的银行承兑汇票票款： 借：应付票据 贷：短期借款 三、应付账款： 1、发生应付账款： 借：材料采购/库存商品/在途物资/生产成本/管理费用/制造费用 应交税费——应交增值税（进项税额） 贷：应付账款 2、偿还应付账款： 借：应付账款 贷：银行存款/应付票据 3、因在折扣期内付款获得的现金折扣偿付应付账款时冲减财务费用：借：应付账款 财务费用 贷：银行存款 4、转销确实无法支付的应付账款： 借：应付账款 贷：营业外收入——其他 四、预收账款： 1、收到预收账款： 借：银行存款
2、收到剩余货款： 借：预收账款 贷：主营业务收入 应交税费——应交增值税（销项税额） 借：银行存款 贷：预收账款 3、预收账款不多的企业，将预收款项记入“应收账款”贷方收到预付款项： 借：银行存款 贷：应收账款 收到剩余货款： 借：应收账款 贷：主营业务收入 应交税费——应交增值税（销项税额） 借：银行存款 贷：应收账款 五、应付职工薪酬： 1、确认职工薪酬： （1）货币性职工薪酬： 借：生产成本——基本生产车间成本（产品生产人员工资）制造费用（车间管理人员工资） 劳务成本（生产部门人员工资） 管理费用（管理人员工资） 销售费用（销售人员工资）
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 B (43)backflush accounting 倒退成本计算B (44)bad debts 坏帐 B (45)bad debts ratio 坏帐比率 B (46)bank charges 银行手续费 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 (50)bankruptcy 破产 B (51)basis of apportionment 分摊基础 B (52)batch 批量 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 (59)bill payable 应付票据 B (60)bill receivable 应收票据 B (61)bin card 存货记录卡 B (62)bonus 红利 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 (68)budget 预算 B (69)budget center 预算中心 B (70)budget cost allowance 预算成本折让 B (71)budget manual 预算手册 B (72)budget period 预算期间 B (73)budgetary control 预算控制 B (74)budgeted capacity 预算生产能力 B (75)business center 经营中心 B (76)business entity 营业个体 B (77)business unit 经营单位 B (78)by-product 副产品 C (79)called-up share capital 催缴股本 C (80)capacity 生产能力 C (81)capacity ratios 生产能力比率 C (82)capital 资本 C (83)capital assets pricing model 资本资产计价模式C (84)capital commitment 承诺资本 C (85)capital employed 已运用的资本 C (86)capital expenditure 资本支出 C (87)capital expenditure authorization 资本支出核准C (88)capital expenditure control 资本支出控制 C (89)capital expenditure proposal 资本支出申请
中国共产党第十七次全国代表大会，是在我国改革发展关键阶段召开的一次十分重要的大会。大会的主题是：高举中国特色社会主义伟大旗帜，以邓小平理论和“三个代表”重要思想为指导，深入贯彻落实科学发展观，继续解放思想，坚持改革开放，推动科学发展，促进社会和谐，为夺取全面建设小康社会新胜利而奋斗。 The Seventeenth Congress is one of vital importance being held at a crucial stage of China's reform and development. The theme of the congress is to hold high the great banner of socialism with Chinese characteristics, follow the guidance of Deng Xiaoping Theory and the important thought of Three Represents, thoroughly apply the Scientific Outlook on Development, continue to emancipate the mind, persist in reform and opening up, pursue development in a scientific way,
promote social harmony, and strive for new victories in building a moderately prosperous society in all respects. 中国特色社会主义伟大旗帜，是当代中国发展进步的旗帜，是全党全国各族人民团结奋斗的旗帜。解放思想是发展中国特色社会主义的一大法宝，改革开放是发展中国特色社会主义的强大动力，科学发展、社会和谐是发展中国特色社会主义的基本要求，全面建设小康社会是党和国家到二０二０年的奋斗目标，是全国各族人民的根本利益所在。 The great banner of socialism with Chinese characteristics is the banner guiding development and progress in contemporary China and rallying the whole
1. abide by(=be faithful to ; obey)忠于;遵守。 2. be absent from…。缺席，不在 3. absence or mind(=being absent-minded) 心不在焉 4. absorb(=take up the attention of)吸引…的注意力(被动语态)be absorbed i n 全神贯注于…近be engrossed in ; be lost in ; be rapt in ;be concentrated on ; be focused on ; be centered on 5. (be) abundant in(be rich in; be well supplied with) 富于，富有 6. access(to) (不可数名词) 能接近，进入，了解 7. by accident(=by chance， accidentally)偶然地，意外。 Without accident(=safely) 安全地， 8. of one's own accord(=without being asked; willingly; freely)自愿地，主动地 9. in accord with 与…一致 . out of one's accord with 同…。不一致 10. with one accord (=with everybody agreeing)一致地 11. in accordance with (=in agreement with) 依照，根据 12. on one's own account 1) 为了某人的缘故，为了某人自己的利益 2) (=at one's own risk) 自行负责3) (=by oneself)依靠自己 on account 赊账; on account of 因为; on no account不论什么原因也不;of …account 有………重要性。 13. take…into account(=consider)把……考虑进去 14. give sb. an account of 说明，解释 (理由) 15. account for (=give an explanation or reason for) 解释，说明。 16. on account of (=because of) 由于，因为。 17. on no account(=in no case， for no reason)绝不要，无论如何不要(放句首时句子要倒装) 18. accuse…of…(=charge…with; blame sb. for sth. ; blame sth. on sb. ; complain about) 指控，控告 19. be accustomed to (=be in the habit of， be used to)习惯于。 20. be acquainted with(=to have knowledge of) 了解; (=to have met socially ) 熟悉 21. act on 奉行，按照…行动; act as 扮演; act for 代理 22. adapt oneself to(=adjust oneself to) 使自己适应于 23. adapt…(for) (=make sth. Suitable for a new need) 改编，改写(以适应新的需要) 24. in addition (=besides) 此外，又，加之 25. in addition to(=as well as， besides， other than)除…外 26. adhere to (=abide by， conform to， comply with， cling to， insist on， pe rsist in， observe，opinion， belief ) 粘附; 坚持，遵循 27. adjacent(=next to， close to) 毗邻的，临近的 28. adjust……(to) (=change slightly)调节; 适应; 29. admit of (=be capable of，leave room for) …的可能，留有…的余地。 30. in advance (before in time) 预告，事先。 31. to advantage 有利的，使优点更加突出地。 32. have an advantage over 胜过。 have the advantage of 由于…处于有利条件 have the advantage of sb.知道某人所不知道的事 33. take advantage of (=make the best of， utilize， make use of， profit from， harness)利用。 34. agree with 赞同(某人意见) agree to 同意 35. in agreement (with) 同意，一致 36. ahead of 在…之前，超过…;……………。 ahead of time 提前。 37. in the air 1)不肯定，不具体。 2)在谣传中。 38. above all (=especially， most important of all) 尤其是，最重要的。 39. in all (=counting everyone or everything， altogether) 总共，总计 40. after all 毕竟，到底; (not) at all 一点也不; all at once(=suddenly)突然; once and for all 只此一次; above all 最重要的; first of all 首先; all in all 大体上说; be all in 累极了; all but 几乎。 41. allow for (=take into consideration， take into account) 考虑到，估计到 . 42. amount to (=to be equal to) 总计，等于。
会计英语的常用术语 1.accounting n.会计；会计学 account n..账，账目a/c；账户 e.g.T-account: T型账户；account payable应付账款receivable 应收账款）；accountant n.会计人员，会计师CPA （certified public accountant）注册会计师 2.Accounting concepts 会计的基本前提 1）accounting entity 会计主体；entity 实体，主体 2）going concern 持续经营 3）accounting period 会计分期 financial year/ fiscal year 会计年度（financial adj.财务的，金融的；fiscal adj.财政的）4）money measurement货币计量 人民币RMB￥美元US$ 英镑￡法国法郎FFr *权责发生制accrual basis. accrual n.本身是应计未付的意思， accrue v.应计未付，应计未收， e.g.accrued liabilities，应计未付负债 3.Quality of accounting information 会计信息质量要求 （1）可靠性reliability （2）相关性relevance （3）可理解性understandability （4）可比性comparability （5）实质重于形式substance over form （6）重要性materiality （7）谨慎性prudence （8）及时性timeliness 4.Elements of accounting会计要素 1）Assets: 资产 –current assets 流动资产 cash and cash equivalents 现金及现金等价物（bank deposit） inventory存货receivable应收账款prepaid expense 预付费用 –non-current assets 固定资产 property （land and building）不动产, plant 厂房, equipment 设备（PPE） e.g.The total assets owned by Wilson company on December 31, 2006 was US$1,500,000. 2）Liabilities: 负债 funds provided by the creditors. creditor债权人，赊销方 –current liabilities 当期负债 non-current liabilities 长期负债 total liabilities account payable应付账款loan贷款advance from customers 预收款 bond债券（由政府发行, government bond /treasury bond政府债券，国库券）debenture债券（由有限公司发行） 3）Owners’equity: 所有者权益（Net assets） funds provided by the investors. Investor 投资者
汉译英时事政经用语 1.深化亚太合作共创和谐未来 Enhancing Asia-Pacific Cooperation to Create a Harmonious Future Excerpts from the Speech Delivered by Hu Jintao At the 13th APEC Economic Leaders’Meeting, Busan, RO, 18 November 2005 2.世界上还存在着不少不稳定不确定因素，地区冲突和摩擦此起彼伏，恐怖主义活动猖獗，南北差距拉大，非传统安全威胁上升，人类面临着许多严峻挑战，国际社会实现持久和平、共同繁荣任重而道远。 In today’s world, there are still quite some factors of instability and uncertainty. Frequent regional frictions and conflicts, rampant terrorist activities, the widening North-South gap and rising nontraditional security threats all pose severe challenges to mankind. The international community is currently facing an uphill struggle to achieve lasting peace and common prosperity. 3.在经济全球化进程中，相当一部分发展中国家面临着被边缘化的危险，发展经济困难加剧，同发达国家的发展差距继续拉大。 In the process of economic globalization, a considerable number of developing countries, which are faced with the danger of being marginalized, have found growing difficulties in their economic development and a widening gap between themselves and the developed countries. 4.我们应该按照公认的国际规则，本着互谅互让的精神，通过对话协商，共同寻求解决分歧之道。 We should work together to explore ways to resolve disagreements through dialogue and consultation in accordance with internationally recognized principles and in the spirit of mutual understanding and accommodation. 5.我们应该显示诚意，采取灵活务实的态度，扩大共识，兑现承诺，弥合分歧，使即将在中国香港举行的第六届世界贸易组织部长级会议取得成果，并推动谈判早日成功结束。 We should, in all sincerity, take a down-to-earth and flexible attitude to explore our common ground, fulfill our commitments and bridge our differences so that we will make a success of the forthcoming 6th WTO Ministerial Meeting in Hong Kong, China, bringing the negotiations to a successful conclusion in the shortest possible time. 6.国际油价持续攀高给世界经济特别是发展中国家经济的发展带来不利影响；海啸、飓风等自然灾害频仍给受灾国家造成巨大损失；禽流感疫情不断暴发给本地区有关国家造成严重危害；等等。 The surging international oil price has had a negative impact on the world economy, and the economies of the developing countries in particular. The frequent occurrences of natural disasters such as tsunami and hurricane have inflicted heavy losses on disaster-stricken countries. The continued outbreak of avian flue has seriously affected
一、一个星期七天 Sunday Monday Tuesday Wednesday Thursday Friday Saturday 二、一年十二个月 January February March April May June July August September October November December 三、一年四季 1. spring 2. summer 3. autumn 4. winter 四、容易拼写错的数字 1. eighth第八 2. ninth第九 3. forty四十 4. twelfth第十二 5. twentieth第二十 四、亲属称呼 1. daughter (女儿) 2. niece (女性晚辈) 3. nephew (男性晚辈) 4. cousin (同辈兄弟姐妹) 5. aunt (女性长辈) 6. uncle (男性长辈) 五、以下动词加-ed或-ing要双写最后一个字母 1. regret (regretted, regretting) 后悔 2. control (controlled, controlling) 控制 3. admit (admitted, admitting) 承认 4. occur (occurred, occurring) 出现 5. prefer (preferred, preferring) 宁愿 6. refer (referred, referring) 提到 7. forget (forgetting ) 忘记 8. permit (permitted, permitting)允许 9. equip (equipped, equipping) 装备 注意：quarrel, signal, travel中的l可双写（英国英语）也可不双写（美国英语） 六、部分过去式和过去分词不规则变化的动词 1. broadcast (broadcast, broadcast) 广播 2. flee (fled, fled) 逃跑 3. forbid (forbade, forbidden) 禁止 4. forgive (forgave, forgiven) 原谅 5. freeze (froze, frozen) 结冰 6. hang (作“绞死”讲，是规则的；作“悬挂”讲，其过去式过去分词都是hung) 7. lie –lied –lied 说谎; lie—lay---lain躺下 lay-laid- laid 放 置 8. seek (sought, sought) 寻求 9. shake (shook, shaken) 发 抖 10. sing (sang, sung) 唱歌 11. sink (sank, sunk/sunken) 下沉 12. spread (spread, spread) 传播 13. swim (swam, swum) 游泳14. tear (tore, torn) 撕碎 16.wear( wore; worn) 穿/戴17.hold (held, held ) 18.make (made, made) 19. keep (kept, kept) 七、意思相近的词 1. check （核对）/ examine(检查)/ test（测试） 2. receive（收到） / accept（接受）
实惠网外贸论坛编辑2011-3-25 实惠网外贸论坛(https://www.doczj.com/doc/ed14965263.html,)提供外贸业务员在日常工作中常用英语，可供外贸新手参考，同时论坛上有大量外贸知识资源可供大家下载。外贸经验心得交流一起分享外贸的酸甜苦辣 另外推荐下载者一个外贸平台-SFYH(https://www.doczj.com/doc/ed14965263.html,)三月新版上线，用户反响很好，功能更加强大，页面更加友好，是一个很有发展前景的外贸平台 外贸业务员常用英语词汇 a accepted 承兑 AA Auditing Administration （中国）审计署 AAA 最佳等级 abs. abstract 摘要 a/c, A/C account 帐户、帐目 a/c, A/C account current 往来帐户、活期存款帐户 A&C addenda and corrigenda 补遗和勘误 Acc. acceptance or accepted 承兑 Accrd. Int accrued interest 应计利息 Acct. account 帐户、帐目 Acct. ccountant 会计师、会计员 Acct. accounting 会计、会计学 Acct.No. account number 帐户编号、帐号 Acct.Tit. account title 帐户名称、会计科目 ACN air consignment 航空托运单a/c no. account number 帐户编号、帐号 Acpt. acceptance or accepted 承兑 A/CS Pay. accounts payable 应付帐款 A/CS Rec. accounts receivable 应收帐款 ACT advance corporation tax 预扣公司税 TSP Total Suspended Particle 总空中悬浮物（污染指标）TST test 检查，检测 TT Testamentary Trust 遗嘱信托 TT, T/T telegraphic transfer 电汇 T.T.B. telegraphic transfer bought 买入电汇 T.T.S. telegraphic transfer sold 卖出电汇 TTY teletypewriter 电报打字员 TU Trade Union 工会，职工协会 Tue, Tues Tuesday 星期二 TV terminal value; television 最终价值；电视 TW transit warehouse 转口仓库 TWI training within industry 业内训练 txt. text 课文，电文，正文 Ty. territory 领土，（推销员的）推销区域 T&E Card travel and entertainment card 旅行和娱乐信用卡T&H temperature and humidity 温度和湿度 T&M time and material 时间和材料 T/C time charter 定期租船，计时租船
摘要：本文以20 00至20 05 年共6 界《政府工作报告》为语料, 在奈达等效翻译理论的基础上, 从词汇层面和语篇层面入手, 结合汉英语言文化差异以及对外宣传的特珠禽要对其中出现的有中国特色的政治经济用语的时等翻译进行探讨和总结。 关键词：奈达; 等效翻译; 词汇层面; 语篇层面; 有中国特色的政治经济用语 一、引言 《政府工作报告》是中国政府向其人民代表所做的工作总结和工作部署, 总结过去尸年建设有中国特色社会主义事业的新成就, 部署针对中国国情的大政方针、基本国策, 对党和国家事业的发展具有重大而深远的意义. 随着改革开放与对外交流的日益频繁, 以及中国在世政治经济生活中的影响日益扩大, 一年一度的《政府工作报告》更是倍受世界瞩目。但是《政府工作报告》的翻译却很有难度. 首先, 它的政治性和政策性极强, 对译文准确性的要求极高, 稍有差错就可能影响到国家的政治经济利益、形象声誉甚至国际关系, 造成无可挽回的损失。其次, 不少中国特有的新提法、新概念不断涌现, 很难在英文中找到完全对等的译语。第三, 行文结构和用词极具中国特色, 也给翻译工作带来困难川。美国著名翻译理论家奈达, 从现代语言学角度出发, 结合交际理论、读者反应论和信息论在6 0 一70 年代提出了“ 动态对等” 翻译理论. “ 所谓动态对等翻译, 是指从语义到语体, 在接受语中用最贴近的自然对等语再现源发语的信息。’心] 以’奈达主张译者应着眼于读者来考虑原文的意义和精神, 以译文信息内容和交际效果对等为目的, 不拘泥于原文的语言结构, 改变原文形式, 重组信息, 重建形式和语义结构, 使译文读者能以与原文读者基本相同的方式理解和欣赏译文.80年代他又将其修正为“功能对等’, , 其实两者实质上是相同的, 重点都在“ 对等” 上。等效翻译理论在跨文化翻译中应用相当广泛。《政府工作报告》译语接受者是外籍人士, 其语言、文化背景、民族心理、历史、生活习惯等都与我们不同。因此, 译者必须从外国读者的角度出发, 灵活运用奈达的等效翻译理论, 使他们看懂、听崔, 最大程度地领会原作的精神和风格, 达到交际与对外宜传的目的。本文以最近六届《政府工作报告》为语料, 在等效翻译理论的基础上, 从词汇层面和语篇层面入手, 结合汉英语言文化差异以及对外宣传的需要对其中出现的有中国特色的政治经济用语的对等翻译进行探讨。 二、词汇层面对等处理的五个方面 (一) 准确是政治翻译的基本要求. 《政府工作报告》事关国家大事, 每一句话、每一个词都是经过字斟句酌、反复修改后定稿的, 均有准确定义。其中有不少有政治含义的词汇. 特别是涉及到方针政策和国家主权的, 必须吃透原文, 多从政治方面进行深人解读, 掌握好翻译的分寸川。 1. “ 物质文明和精神文明” 这一提法早期被翻译为“material and spiritual civilization” 。但是, “精神” 被翻译为“ sp ir itual” 是不妥的。中国人理解“ 精神” 是相对于“物质” 而言, 是指思想素质、道德规范; 而“ spiri t ”在英文中的意思是幽灵、鬼魂、精灵等, 宗教意味也很浓。若用“ eth ic ” 则比较妥当, 因为“ethic ” 是指“principles of right conduct or a system of moral values ” 。所以, “ 物质文明和精神文明” 可译为“ material and ethical progress” 。 2 . “廉正建设” “ 廉政建设” 曾被译为“construct clean politics ” (十三届五中全会词汇, 《中国翻译》, 1 9 90 年第2 期) , 但这种译法很有问题。首先, “co ns t ru ct ” 多指工程建设, 用在这里显然不当。其次, “p o lit ie s ” 往往含有贬义, 如“ o ffie e p o lit ie s ” 是“ 办公室里的明争暗斗” 。因此在十六大《政府工作报告》中已把“ 廉正建设”改译为“build a clean and honest government ” 。 3 . “能上能下”
一、企业财务会计报表封面 FINANCIAL REPORT COVER 报表所属期间之期末时间点 Period Ended 所属月份 Reporting Period 报出日期 Submit Date 记账本位币币种 Local Reporting Currency 审核人 Verifier 填表人 Preparer 二、资产负债表 Balance Sheet 资产 Assets 流动资产 Current Assets 货币资金 Bank and Cash 短期投资 Current Investment 一年内到期委托贷款 Entrusted loan receivable due within one year 减：一年内到期委托贷款减值准备 Less: Impairment for Entrusted loan receivable due within one year 减：短期投资跌价准备 Less: Impairment for current investment 短期投资净额 Net bal of current investment 应收票据 Notes receivable 应收股利 Dividend receivable 应收利息 Interest receivable 应收账款 Account receivable 减：应收账款坏账准备 Less: Bad debt provision for Account receivable 应收账款净额 Net bal of Account receivable 其他应收款 Other receivable 减：其他应收款坏账准备 Less: Bad debt provision for Other receivable 其他应收款净额 Net bal of Other receivable 预付账款 Prepayment 应收补贴款 Subsidy receivable 存货 Inventory 减：存货跌价准备 Less: Provision for Inventory 存货净额 Net bal of Inventory 已完工尚未结算款 Amount due from customer for contract work 待摊费用 Deferred Expense 一年内到期的长期债权投资 Long-term debt investment due within one year 一年内到期的应收融资租赁款 Finance lease receivables due within
汉译英政治经济词汇 [雅健] 2011-08-29 14:55:39 A 安排城市新增劳动力就业Jobs have been created for the increased workforce in cities. 安排人民生活to ensure that the daily needs of the people are met 按比例on pro rata basis; in proportion to 按净产值计算的工业全员劳动率the productivity of the entire workforce in industrial enterprise, calculate on the basis of net output value 按劳分配制度Distribution according to work; the principle of “to each according to his work” 按面值全部缴清的股票Shares paid fully at face value 肮脏工业（污染环境的工业，赌博业等）“sin” industry B 八国联军the Eight-Power Allied Forces 巴黎俱乐部the Paris Club 巴塞尔委员会the Basle Committee 把按劳动分配和按生产要素分配结合起来to combine remuneration according to work with remuneration according to factors of production 把二者割裂，对立起来separating the two and then setting them against each other 把改革的力度、发展的速度和社会可以承受的程度统一起来give full consideration to the intensity of reform, pace of development and people’s ability to sustain them 把各方面的积极性引导好，保护好，发挥好to guide, protect and tap the initiative of all quarters of society properly 把企业推向市场to expose enterprises to market; increase the responsiveness of enterprises to market forces 把握正确的舆论导向to properly guide the public opinion 把眼光放远一些to subordinate immediate interests to the long-term ones; to be farsighted; have a broad view 把已经确定的方针政策措施落到实处to get the set principles, policies and measures implemented 白条an IOU 百花齐放、百家争鸣let a hundred flowers blossom and a hundred schools of thought contend 百年不遇once-in-a-century 百业待举Much remains to be done. 摆门面to put up an impressive front 摆脱思想上和体制上的禁锢to shake off ideological and structural shackles 摆脱债务问题Extricate oneself from debt problems; free oneself from debt problems 拜金主义money worship 版权收入Royalties 办事高效、运转协调、行为规范的行政管理体系a highly efficient, well-coordinated and standardized administrative system 帮助企业分离社会职能to help enterprises divest themselves of social functions 包干Contract for; on a contract basis 包干体制the contract responsibity system under which an enterprise turns over a fixed amount of tax and profits to the state