财税英语专用词汇

国际税收常用英语词汇$ abuse of tax treaties 滥用税收协定$ active income 主动收入$ advance pricing agreement (APA) 预约定价协议$ area jurisdiction 地域管辖权$ arm's length principle 独立交易原则$ associated enterprise 关联企业$ base company rule 基地公司规定$ best method rule 最佳方法规定$ bilateral 双边$ blocked income 滞留收入$ bounded area 保税区$ branch 分公司/分支机构$ branch rule 分支机构规定$ burden of proof 举证责任$ cancellation of debt (COD) 取消债务$ carried back 向前结转$ carried forward 结转（向后期）$ charitable foundation 慈善基金$ charitable trust 公益/慈善信托$ "check-the-box" rule “打勾选择”规定$ citizen jurisdiction 公民管辖权$ comparable profit method (CPM) 可比利润法$ comparable uncontrolled price method (CUP) 可比非受控价格法$ comparative profit method （CPM）可比利润法$ conduit company 中介/导管公司$ consolidate 合并$ contribution analysis 贡献分析$ controlled foreign company (CFC) 受控外国子公司$ controlling company 控股公司$ cost plus method (CP) 成本加利润法$ current rule 现行规则$ current tax 本期税额$ deduction 扣除$ deemed dividend 认定的红利$ deferral 递延$ device 工具$ domicile 住所标准$ dual residence 双重居民$ earnings stripping 收益剥离$ excess credit position 超额抵扣情况$ excess interest expense 超额利息支出$ exemption 免除$ force of attraction 吸引力规定$ foreign direct investment (FDI) 国际直接投资$ foreign indirect investment 国际间接投资$ formula apportionment 公式分配法$ freeport 自由港$ group 跨国企业集团$ holding company 持股公司$ income所得$ interest expense利息支出$ Internal Revenue Code （IRC）(美国)联邦税法典$ Internal Revenue Service (IRS) (美国)联邦税务局$ internal taxes 国内税$ jurisdiction 管辖权$ legal tax savings 合法节税$ limited liability company (LLC) 有限责任公司$ mobile 流动性（指可在世界各地作公司业务）$ multilateral 多边$ off-shore center 离岸中心$ parent company 母公司$ partnership 合伙人制$ passive income 被动收入$ phantom income 虚幻收入$ physical presence 实际存在(居住)$ pooling of interest 股权联营法$ portfolio exemption 组合投资免税$ profit split 利润分割$ profit split method （PSM）利润分割法$ purchasing method 盘购法$ recognition 确认（会计）$ resale price method (RPM) 再销售价格法$ residence 居所标准$ residence of individuals 自然人居民$ residence of legal entities 法人居民身份的判定标准$ resident jurisdiction 居民管辖权$ residual analysis 余额分析$ royalty 使用费$ source 来源$ subsidiary/affiliate company 子公司/附属公司$ substance over form 实质重于形式$ super royalty rule 超级使用费规定$ tax audit 税务审计$ tax avoidance 避税$ tax credit 税收抵扣$ tax evasion 偷/逃税$ tax haven 避税港$ tax holiday 减税期$ tax jurisdiction 税收管辖权$ tax planning 税收筹划$ tax return 纳税申报$ tax sparing 税收抵扣限制$ the abstinence approach 禁止法$ the bona fide approach 真实法$ the channel approach 渠道法$ the exclusion approach 排除法$ the look-through approach 受益所有人法$ the number of days of presence 停留时间标准$ the subject-to-tax approach 纳税义务法$ thin capitalization 资本弱化$ threshold 下限$ trade or business 业务或经营$ transactional net margin method （TNMM）交易净利润率法$ transactional profit methods 交易利润法$ transfer pricing 转让定价$ treaty （双边税务）协议$ treaty override 协议优先$ treaty shopping 协议寻找。

词汇法语翻译英语翻译资产Actif Asset流动资产Actif circulant Current assets不动资产Actif immobilisé Non-current assets净资产Actif net Net assets每股净资产Actif net par action Net assets per share有形资产Actifs corporels Tangible assets无形资产Actifs incorporels Intangible assets优先股Action à dividende prioritaire Preferred share分红股Action gratuite Bonus share流通股Actions en circulation Outstanding shares普通股Actions ordinaires Common shares摊销Amortissement Amortization商誉摊销Amortissement de l'écart d'acquisitionAmortization of goodwill 余额递减折旧法Amortissement dégressif Declining balance method 直线摊销折旧法Amortissement linéaire Straight line depreciation 差异分析Analyse de la variance Variance analysis财务分析Analyse financier Financial analysis发起人股Apport税收优惠Avantages fiscaux Tax benefits融资性租赁Bail financier Financial lease净利润Bénéfice net Net profit每股盈利Bénéfice par action Earnings per share (EPS)留存收益Bénéfices non distribués Retained earnings房地产Biens immobiliers Real estate资产负债表Bilan Balance sheet现金预算Budget de trésorerie Capital budget退休储蓄金Caisse de retraite Pension fund营运资本Capital de roulement Working capital股本Capital social Capital stock再投资Capitalisation Reinvestment公司市值Capitalisation boursière Total market value股东权益Capitaux propres Shareholder's equity现金流量Cash flow Cash flow直接成本Charges directes Direct cost间接成本Charges indirectes Indirect cost预付账款Charges payées d’avance Prepaid expenses营业额Chiffre d’affaire (简称CA)Sales revenue/Turnover 结账Clôture Closing the ledger审计人员Commissaire aux comptes Auditor复式记账法comptabilité en partie double Double entry bookkeeping 单式记账法comptabilité en partie simple Single entry bookkeeping 科目Compte Account损益表Compte de résultat Profit & Loss statement病假Congé de maladie Sick leave产假Congé de maternité Maternity leave带薪假日Congés payés Paid holidays报表合并Consolidation Consolidation收入确认Constatation de revenue Revenue recognition纳税人Contribuable Taxpayer制造成本Coût de production Production cost坏账Créance irrécouvrable Bad debts记账日Date de comptabilisation Booking date报税Déclaration d'impôt Tax return税务抵扣Déduction fiscale Tax offset折旧Dépréciation Depreciation后进先出法Dernier entré, permier sorti (DEPS)Last in, first out (LIFO)减税Détente fiscale Tax cut资本稀释Dilution du capital Stock watering股本分细Division d'actions Stock split未计利息、税项、折旧及E BITDA EBITDA商誉Ecart d'acquisition Goodwill债转权Echange de créances contre actifs Debt equity swap工资级别Echelle des salaires Wage scale会计分录Ecriture Entry调整分录Écritures de régularisation Adjusting entries杠杆作用Effet de levier Leverage应付账款Effets à payer Accounts payable应收账款Effets à recevoir Accounts receivable现金短缺Etre à court d'argent To be out of cash注册会计Expert comptable Chartered accountant工资单Fiche de paie Pay stub逃税Fraude fiscale Tax evasion零库存管理Gestion de stock zéro Just-in-time stock control存货管理Gestion des stocks Inventory management税收规划Gestion, planification fiscale Tax planning总帐Grand livre General ledger固定资产Immobilisations Fixed assets征税Imposition Taxation固定税率税Impôt à taux fixe Flat tax房产税Impôt foncier Property tax收入源头税Impôt retenu à la source Withholding tax,财产税Impôt sur la fortune Wealth tax收入税Impôt sur le revenu Income tax公司所得税Impôt sur les sociétés Corporate tax遗产税Impôt sur les successions Inheritance tax收入税Impôt sur revenue Income tax地方税Impôts locaux Local taxes裁员补偿金Indemnité de licenciement Redundancy payment存货Inventaire/stock Inventory及时存货管理JAT (juste-à-temps)JIT (just in time)市场公允价格Juste valeur marchande Fair market value营运成本Les coût d'exploitation Operating cost总工资Masse salariale Payroll经济活动成本分析法Méthode des coûts par activitéActivity-based costing (ABC method)贷记凭证 Note de Crédit Credit note借记凭证Note de débit Debit note负债Passif Liabilities长期负债Passif à long terme Long-term liabilities备用金Petite caisse Petty cash会计科目表Plan comptable Accounting system盈亏平衡点 Point mort Break-even point先进先出法Premier entré, premier sorti (PEPS)First in First out (FIFO)成本Prix de revient Cost price股票回购Rachats d'actions Share repurchasing/Buy back市盈率Rapport cours/bénéfices Price to Earnings Ratio (PER)银行对帐Rapprochement bancaire Bank reconciliation资产负债比Ratio dettes sur actifs Debt asset ratio报销Rembourser Reimburse年金Rente Annuity亏损结入下一年Report en arrière de déficit Carry back loss息税前利润Résultat d’exploitation Earning before Interests and taxes(EBIT)应税收入Revenu imposable Taxable income税务部门Servies fiscaux Tax authorities科目余额Solde de compte Account balance兑换率Taux d’échange Exchange rate增值税TVA (Taxe sur Valeur Ajouté)VAT (Value Added Tax)账面价值Valeur comptable Book value费用分细Ventilation Breakdown内部审计Vérification interne Internal audit配股AllotmentBIT)。

财务会计英语词汇43741087财务会计英语专业词汇a payment or serious payments 一次或多次付款abatement 扣减absolute and unconditional payments 绝对和无条件付款accelerated payment 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 treatment 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advance notice 事先通知advance 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一、资产类Assets流动资产Current assets货币资金Cash and cash equivalents1001 现金Cash1002 银行存款Cash in bank1009 其他货币资金Other cash and cash equivalents100901 外埠存款Other city Cash in bank 100902 银行本票Cashier''s cheque100903 银行汇票Bank draft100904 信用卡Credit card100905 信用证保证金L/C Guarantee deposits 100906 存出投资款Refundable deposits1101 短期投资Short-term investments 110101 股票Short-term investments - stock 110102 债券Short-term investments - corporate bonds110103 基金Short-term investments - corporate funds110110 其他Short-term investments - other 1102 短期投资跌价准备Short-term investments falling price reserves应收款Account receivable1111 应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance1121 应收股利Dividend receivable1122 应收利息Interest receivable1131 应收账款Account receivable1133 其他应收款Other notes receivable1141 坏账准备Bad debt reserves1151 预付账款Advance money1161 应收补贴款Cover deficit by state subsidies of receivable库存资产Inventories1201 物资采购Supplies purchasing1211 原材料Raw materials1221 包装物Wrappage1231 低值易耗品Low-value consumption goods1232 材料成本差异Materials cost variance 1241 自制半成品Semi-Finished goods1243 库存商品Finished goods1244 商品进销差价Differences between purchasing and selling price1251 委托加工物资Work in process - outsourced1261 委托代销商品Trust to and sell the goods on a commission basis1271 受托代销商品Commissioned and sell the goods on a commissionbasis1281 存货跌价准备Inventory falling price reserves1291 分期收款发出商品Collect money and send out the goods by stages1301 待摊费用Deferred and prepaid expenses 长期投资Long-term investment1401 长期股权投资Long-term investment on stocks140101 股票投资Investment on stocks 140102 其他股权投资Other investment on stocks1402 长期债权投资Long-term investment on bonds140201 债券投资Investment on bonds 140202 其他债权投资Other investment on bonds1421 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Bcreditor''s rights investment depreciation reserves1431 委托贷款Entrust loans143101 本金Principal143102 利息Interest143103 减值准备Depreciation reserves1501 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 implement1502 累计折旧Accumulated depreciation 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 reserves1601 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 equipment160104 为生产准备的工具及器具Preparative instruments and implement forfabricate1603 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 project1605 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Goodwill1805 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 reserves1815 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 expenses1911 待处理财产损溢Wait deal assets loss or income191101待处理流动资产损溢Wait deal intangible assets loss or income191102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 liability2101 短期借款Short-term borrowing2111 应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance2121 应付账款Account payable2131 预收账款Deposit received2141 代销商品款Proxy sale goods revenue2151 应付工资Accrued wages2153 应付福利费Accrued welfarism2161 应付股利Dividends payable2171 应交税金Tax payable217101 应交增值税value added tax payable 21710101 进项税额Withholdings on V AT 21710102 已交税金Paying tax21710103 转出未交增值税Unpaid V AT changeover21710104 减免税款Tax deduction21710105 销项税额Substituted money on V AT 21710106 出口退税Tax reimbursement for export21710107 进项税额转出Changeover withnoldings on V AT21710108 出口抵减内销产品应纳税额Export deduct domestic sales goods tax21710109 转出多交增值税Overpaid V AT changeover21710110 未交增值税Unpaid V AT217102 应交营业税Business tax payable 217103 应交消费税Consumption tax payable217104 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 payable217107 应交城市维护建设税Tax for maintaining and building citiespayable217108 应交房产税Housing property tax payable217109 应交土地使用税Tenure tax payable 217110 应交车船使用税Vehicle and vessel usage license platetax(VVULPT) payable217111 应交个人所得税Personal income tax payable2176 其他应交款Other fund in conformity with paying2181 其他应付款Other payables2191 预提费用Drawing expense in advance其他负债Other liabilities2201 待转资产价值Pending changerover assets value2211 预计负债Anticipation liabilities长期负债Long-term Liabilities2301 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 year2311 应付债券Bonds payable231101 债券面值Face value, Par value 231102 债券溢价Premium on bonds231103 债券折价Discount on bonds231104 应计利息Accrued interest2321 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 year2331 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 specialpayable over one year2341 递延税款Deferral taxes三、所有者权益类OWNERS'' EQUITY资本Capita3101 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 stock3103 已归还投资Investment Returned公积3111 资本公积Capital reserve311101 资本(或股本)溢价Cpital(or Stock) premium311102 接受捐赠非现金资产准备Receive non-cash donate reserve311103 股权投资准备Stock right investment reserves311105 拨款转入Allocate sums changeover in 311106 外币资本折算差额Foreign currency capital311107 其他资本公积Other capital reserve3121 盈余公积Surplus reserves312101 法定盈余公积Legal surplus312102 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 fund312105 企业发展基金Enterprise expension fund312106 利润归还投资Profits capitalizad on return of investment利润Profits3131 本年利润Current year profits3141 利润分配Profit distribution314101 其他转入Other chengeover in 314102 提取法定盈余公积Withdrawal legal surplus314103 提取法定公益金Withdrawal legal public welfare funds314104 提取储备基金Withdrawal reserve fund314105 提取企业发展基金Withdrawal reserve for business expansion314106 提取职工奖励及福利基金Withdrawalstaff and workers'' bonus andwelfare fund314107 利润归还投资Profits capitalizad on return of investment314108 应付优先股股利Preferred Stock dividends payable314109 提取任意盈余公积Withdrawal other common accumulation fund314110 应付普通股股利Common Stock dividends payable314111 转作资本(或股本)的普通股股利Common Stock dividends change toassets(or stock)314115 未分配利润Undistributed profit四、成本类Cost4101 生产成本Cost of manufacture410101 基本生产成本Base cost of manufacture 410102 辅助生产成本Auxiliary cost of manufacture4105 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Coferemce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Water and Steam税费Taxes and dues租赁费Rent管理费Maintenance车辆维护费Vehicles maintenance 油料费Vehicles maintenance培训费Education and training接待费Entertainment图书、印刷费Books and printing 运费Transpotation保险费Insurance premium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 INCOME5101 主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入Service revenue5102 其他业务收入Other operating revenue材料销售Sales materials代购代售包装物出租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 revenue5201 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 reserves5203 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 revenue5301 营业外收入NON-OPERATING 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 amercement income支出Outlay业务支出Revenue charges5401 主营业务成本Operating costs产品销售成本Cost of goods sold服务成本Cost of service5402 主营业务税金及附加Tax and associate charge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 value5405 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Expenses5501 营业费用Operating expenses代销手续费Consignment commission charge运杂费Transpotation保险费Insurance premium展览费Exhibition fees广告费Advertising fees5502 管理费用Adminisstrative 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Travelling 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Personnel 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Coferemce聘请中介机构费Intermediary organs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Tenure tax印花税Stamp tax5503 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 arrangement罚款支出Amercement outlay5701 所得税Income tax以前年度损益调整Prior year income adjustment。

常见英文词汇-财务常见英文词汇-财务acceptance 承兌Account 帐,帐户accountant 會計員Accounting equation 会计等式Accounting system 会计系统,会计制度accounting 會計accounts payable 應付賬款accounts receivable 應收賬款accumulated profits 累積利益adjusting entry 調整記錄adjustment 調整administration expense 管理費用advances 預付advertising expense 廣告費agency 代理agent 代理人agreement 契約allotments 分配數allowance 津貼amalgamation 合併American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会amortization 攤銷amortized cost 應攤成本annuities 年金applied cost 已分配成本applied expense 已分配費用applied manufacturing expense 己分配製造費用apportioned charge 攤派費用appreciation 漲價article of association 公司章程Articulation 勾稽关系assessment 課稅Assets 资产attorney fee 律師費Audit 审计auditor 審計員average cost 平均成本average 平均數bad debt 壞賬Balance sheet 资产负债表balance 餘額bank account 銀行賬戶bank balance 銀行結存bank charge 銀行手續費bank deposit 銀行存款bank discount 銀行貼現bank draft 銀行匯票bank loan 銀行借款bank overdraft 銀行透支bankers acceptance 銀行承兌bankruptcy 破產bearer 持票人beneficiary 受益人bequest 遺產bill of exchange 匯票bill of lading 提單bill 票據bills discounted 貼現票據bills payable 應付票據bills receivable 應收票據board of directors 董事會bonds 債券bonus 紅利book value 賬面價值bookkeeper 簿記員bookkeeping 簿記Bookkeepking簿记branch office general ledger 支店往來賬戶broker 經紀人brought down 接前brought forward 接上頁budget 預算Business entity 企业个体by-product sales 副產品銷售by-product 副產品capital 股本capital income 資本收益capital outlay 資本支出capital stock certificate 股票Capital stock 股本carried down 移後carried forward 移下頁cash account 現金賬戶Cash flow prospects 现金流量预测cash in bank 存銀行現金cash on delivery 交貨收款cash on hand 庫存現金cash payment 現金支付cash purchase 現購cash sale 現沽cash 現金cashier 出納員cashiers check 本票Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting 管理会计证书certificate of deposit 存款單折certificate of indebtedness 借據Certificate Public Accountant注册会计师certified check 保付支票certified public accountant 會計師charge for remittances 匯水手續費charges 費用charter 營業執照chartered accountant 會計師chattles動產check 支票checkbook stub 支票存根closed account 己結清賬戶closing 結算closing entries 結賬紀錄closing stock 期末存貨closing the book 結賬columnar journal 多欄日記賬combination 聯合commission 佣金commodity 商品common stock 普通股company 公司compensation 賠償compound interest 複利consignee 承銷人consignment 寄銷consignor 寄銷人consolidated balance sheet 合併資產負債表consolidated profit and loss account 合併損益表consolidation 合併construction cost 營建成本construction revenue 營建收入contract 合同control account 統制賬戶copyright 版權Corporation 公司cost 成本Cost accounting 成本会计External users 外部使用者cost of labour勞工成本cost of manufacture 製造成本cost of production 生產成本cost of sales 銷貨成本cost price 成本價格Cost principle 成本原则credit note 收款通知單credit 貸方Creditor 债权人creditor 債權人crossed check 橫線支票current account 往來活期賬戶current asset 流動資產current liability 流動負債current profit and loss 本期損益debit 借方debt 債務deed 契據deferred assets 遞延資產deferred liabilities 遞延負債Deflation 通货紧缩delivery expense 送貨費delivery order 出貨單delivery 交貨demand draft 即期匯票demand note 即期票據demurrage charge 延期費deposit slip 存款單deposit 存款depreciation 折舊direct cost 直接成本direct labour直接人工director 董事Disclosure 批露discount on purchase 進貨折扣discount on sale 銷貨折扣discount 折扣dishonoured check 退票dissolution 解散dividend payable 應付股利dividend 股利documentary bill 押匯匯票documents 單據double entry bookkeeping 複式簿記draft 匯票drawee付款人drawing 提款duplicate 副本duties and taxes 稅捐earnings 業務收益endorser 背書人enterprise 企業entertainment 交際費equipment 設備estate 財產estimated cost 估計成本estimates 概算exchange loss 兌換損失exchange 兌換expenditure 經費Expenses 费用extension 延期face value 票面價值factor 代理商fair value 公平價值Financial Accounting Standards Board 财务会计准则委员会Financial accounting 财务会计Financial activities 筹资活动Financial forecast 财务预测Financial statement 财务报表financial year 財政年度finished goods 製成品finished parts 製成零件fixed asset 固定資產fixed cost 固定成本fixed deposit 定期存款fixed expense 固定費用foreman 工頭franchise 專營權freight 運費funds 資金furniture and fixture 傢俬及器具gain 利益general expense 總務費用general ledger 總分類賬Generally accepted accounting principles 公认会计原则General-purpose information 通用目的信息Going-concern assumption 持续经营假设goods in transit 在運貨物goods 貨物goodwill 商譽Government Accounting Office 政府会计办公室government bonds 政府債券gross profit 毛利guarantee 保證guarantor 保證人idle time 停工時間import duty 進口稅income 收入income from joint venture 合營收益income from sale of assets 出售資產收入Income statement 损益表income tax 所得稅indirect cost 間接成本indirect expense 間接費用indirect labour間接人工indorsement 背書Inflation 通货膨涨installment 分期付款Institute of Internal Auditors 内部审计师协会Institute of Management Accountants 管理会计师协会insurance 保險intangible asset 無形資產Integrity 整合性inter office account 內部往來interest rate 利率interest received 利息收入interest 利息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intrinsic value 內在價值inventory 存貨Investing activities 投资活动investment income 投資收益investment 投資invoice 發票item 項目job cost 工程成本job 工作joint venture 短期合伙journal 日記賬labour cost 人工成本labour人工land 土地lease 租約leasehold 租約ledger 分類賬legal expense 律師費letter of credit 信用狀Liabilities 负债liability 負債limited company 有限公司limited liability 有限負債limited partnership 有限合夥liquidation 清盤loan 借款long term liability 長期負債loss on exchange 兌換損失loss 損失machinery equipment 機器設備Management accounting 管理会计manufacturing cost 製造成本manufacturing expense 製造費用market price 市價material requisition 領料單materials 原村料medical fee 醫藥費merchandise 商品miscellaneous expense 雜項費用mortgage 抵押mortgagee 承押人mortgagor 抵押人movable property 動產Negative cash flow 负现金流量net amount 淨額net asset 資產淨額net income 淨收入net loss 淨虧損net profit 純利net value 淨值notes 票據notes payable 應付票據notes receivable 應收票據opening stock 期初存貨Operating activities 经营活动operating expense 營業費用operating expense 營業費用order 訂單organization expense 開辦費original document 原始單據outlay 支出output 產量overdraft 透支Owner's equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量quotation 報價rate 比率raw material 原料rebate 回扣receipt 收據receivable 應收款recoup 補償redemption 償還refund 退款remittance 匯款rent 租金repair 修理費reserve 準備residual value 剩餘價值retailer 零售商Retained earning 留存利润Return of investment 投资回报,投资报酬returns 退貨Revenue 收入salary 薪金sale discount 銷貨折扣sale return 銷貨退回sales 銷貨salvage 殘值sample fee 樣品scrap value 殘餘價值scrap 廢料Securities and Exchange Commission 证券交易委员会securities 證券security 抵押品selling commission 銷貨佣金selling expense 銷貨費用selling price 售價share capital 股份share certificate 股票shareholder 股東short term loan 短期借款Sole proprietorship 独资,独资企业Solvency 清偿能力spare parts 配件Stable-dollar assumption 稳定货币假设standard cost 標準成本Statement of cash flow 现金流量表Statement of financial position 财务状况表stock sheet 存貨表stock 存貨Stockholders' equity 股东权益Stockholders 股东stocktake盤點subsidies 補助金sundry expense 雜項費用supporting document 附表surplus 盈餘suspense account 暫記賬戶Tax accounting 税务会计tax 稅捐taxable profit 可徵稅利潤temporary payment 暫付款temporary receipt 暫收款time deposit 定期存款total cost 總成本total 合計trade creditor 進貨客戶trade debtor 銷貨客戶trademark 商標transaction 交易transfer voucher 轉賬傳票transfer 轉賬transportation 運輸費travelling 差旅費trial balance 試算表trust 信託turnover 營業額unappropriated surplus 未分配盈餘unit cost 單位成本unlimited company 無限公司unlimited liability 無限責任unpaid dividend 未付股利valuation 估價value 價值vendor 賣主voucher 傳票wage allocation sheet 工資分配表wage rate 工資率wage 工資warehouse receipt 倉庫收據wear and tear 秏損welfare expense 褔利費Window dressing 门面粉饰work order 工作通知單year end 年結。