财务专业术语中英文对照表说明英文中文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Bookkeepking 簿记Cash flow prospects 现金流量预测Certificate in Internal Auditing 内部审计证书Certificate in ManagementAccounting 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 StandardsBoard 财务会计准则委员会Financial forecast 财务预测Generally accepted accountingprinciples 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 ManagementAccountants 管理会计师协会Integrity 整合性Internal auditing 内部审计Internal control structure 内部控制结构Internal Revenue Service 国内收入署Internal users 内部使用者Management accounting 管理会计Return of investment 投资回报Return on investment 投资报酬Securities and ExchangeCommission 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Expenses 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 门面粉饰说明中文英文一.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 chequeBank draft Credit card L/C Guarantee deposits Refundable deposits Short-term investments Short-term investments - stock Short-term investments - corporate bonds Short-term investments - corporate funds Short-term investments - other Short-term investments falling price reserves Account receivable Note receivable Bank acceptance Trade acceptance Dividend receivable Interest receivable Account receivable Other notes receivable Bad debt reserves Advance money Cover deficit by state subsidies of receivable Inventories Supplies purchasing Raw materials Wrappage Low-value consumption goods Materials cost variance Semi-Finished goods Finished goods Differences between purchasing and selling price Work in process - outsourced Trust to and sell the goods on a commission basis Commissioned and sell the goods on a commission basis Inventory falling price reserves Collect money and send out the goods by stages Deferred and prepaid expenses Long-term investment Long-term investment on stocks银行汇票 信用卡 信用证保证金 存出投资款 短期投资 股票 债券其他 短期投资跌价准备 应收款 应收票据 银行承兑汇票 商业承兑汇票 应收股利 应收利息 应收账款 其他应收款 坏账准备 预付账款 应收补贴款 库存资产物资采购 原材料包装物 低值易耗品 材料成本差异自制半成品 库存商品 商品进销差价 委托加工物资委托代销商品受托代销商品存货跌价准备分期收款发出商品待摊费用长期投资 长期股权投资股票投资Investment on stocks其他股权投资Other investment on stocks长期债权投资Long-term investment on bondsStock rights investment depreciation股权投资减值准备reserves其他债权投资Other investment on bonds长期投资减值准备Long-term investments depreciation reservesStock rights investment depreciation股权投资减值准备reservesBcreditor's rights investment depreciation债权投资减值准备reserves委托贷款Entrust loans本金Principal利息Interest减值准备Depreciation reserves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t Special-purpose equipmen预付大型设备款Prepayments for equipmentPreparative instruments and implement for 为生产准备的工具及器具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 projectConstruction-in-process depreciation在建工程减值准备reserves固定资产清理Liquidation of fixed assets无形资产Intangible assets专利权Patents非专利技术Non-PatentsTrademarks, Trade names Copyrights Tenure Goodwill Intangible Assets depreciation reserves Patent rights depreciation reserves trademark rights depreciation reserves Unacknowledged financial charges Wait deal assets loss or income Long-term deferred and prepaid expenses Wait deal assets loss or income Wait deal intangible assets loss or income Liability Current liability Short-term borrowing Notes payable Bank acceptance Trade acceptance Account payable Deposit received Proxy sale goods revenue Accrued wages Accrued welfarism Dividends payable Tax payable value added tax payable Withholdings on V AT Paying tax Unpaid VAT changeover Tax deduction Substituted money on VAT Tax reimbursement for export Changeover withnoldings on VAT Export deduct domestic sales goods tax Overpaid VAT changeover Unpaid VAT Business tax payable Consumption tax payable Resources tax payable Income tax payable Increment tax on land value payable Tax for maintaining and building cities商标权 著作权 土地使用权商誉 无形资产减值准备 专利权减值准备 商标权减值准备 未确认融资费用 待处理财产损溢 长期待摊费用待处理财产损溢 待处理流动资产损溢二、负债类 短期负债 短期借款 应付票据 银行承兑汇票 商业承兑汇票 应付账款预收账款 代销商品款 应付工资 应付福利费 应付股利应交税金 应交增值税 进项税额 已交税金 转出未交增值税 减免税款 销项税额出口退税 进项税额转出 出口抵减内销产品应纳税额转出多交增值税 未交增值税 应交营业税 应交消费税应交资源税 应交所得税 应交土地增值税 应交城市维护建设税payableHousing property tax payable Tenure tax payable Vehicle and vessel usage license plate tax(VVULPT) payable Personal income tax payable Other fund in conformity with paying Other payables Drawing expense in advance Other liabilities Pending changerover assets value Anticipation liabilities Long-term Liabilities Long-term loans Long-term loans due within one year Long-term loans due over one year Bonds payable Face value, Par value Premium on bonds Discount on bonds Accrued interest Long-term account payable Accrued financial lease outlay Long-term account payable due within one year Long-term account payable over one year Special payable Long-term special payable due within one year Long-term special payable over one year Deferral taxesOWNERS' EQUITYCapitaPaid-up capital(or stock)Paicl-up capitalPaid-up stockInvestment ReturnedCapital reserveCpital(or Stock) premium Receive non-cash donate reserve Stock right investment reservesAllocate sums changeover in Foreign currency capital应交房产税 应交土地使用税 应交车船使用税 应交个人所得税 其他应交款 其他应付款 预提费用其他负债 待转资产价值预计负债 长期负债 长期借款 一年内到期的长期借款 一年后到期的长期借款 应付债券 债券面值债券溢价 债券折价 应计利息 长期应付款 应付融资租赁款一年内到期的长期应付一年后到期的长期应付专项应付款一年内到期的专项应付一年后到期的专项应付递延税款 三、所有者权益类 资本 实收资本 （或股本 ） 实收资本 实收股本已归还投资 资本公积 资本 （或股本 ）溢价 接受捐赠非现金资产准备 股权投资准备 拨款转入 外币资本折算差额Other capital reserve Surplus reserves Legal surplus Free surplus reserves Legal public welfare fund Reserve fund Enterprise expension fund Profits capitalizad on return of investment Profits Current year profits Profit distribution Other chengeover in Withdrawal legal surplus Withdrawal legal public welfare funds Withdrawal legal public welfare funds Withdrawal reserve for business expansion Withdrawal staff and workers' bonus and welfare fund Profits capitalizad on return of investment Preferred Stock dividends payable Withdrawal other common accumulation fund Common Stock dividends payable Common Stock dividends change to assets(or stock) Undistributed profit Cost Cost of manufacture Base cost of manufacture Auxiliary cost of manufacture Manufacturing overhead Materials Executive Salaries Wages Retirement allowanceBonus Outsourcing feeEmployee benefits/welfare CoferemceSpecial duties Business traveling Correspondence其他资本公积 盈余公积 法定盈余公积 任意盈余公积 法定公益金 储备基金 企业发展基金 利润归还投资 利润 本年利润 利润分配 其他转入 提取法定盈余公积 提取法定公益金 提取储备基金 提取企业发展基金提取职工奖励及福利基金 利润归还投资 应付优先股股利提取任意盈余公积 应付普通股股利转作资本 （或股本 ） 的普通股股利 未分配利润 四、成本类 生产成本 基本生产成本 辅助生产成本 制造费用 材料费 管理人员工资 奖金 退职金 补贴 外保劳务费 福利费 会议费 加班餐费 市内交通费 通讯费电话费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劳务成本Service costs五、损益类Profit and loss收入Income业务收入OPERATING INCOME主营业务收入Prime operating revenue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计提的委托贷款减值准备Withdrawal of entrust loans reserves 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-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 assetsIncome on sales of intangible assets Fixed assets inventory profit Net amercement income Outlay Revenue charges Operating costs Cost of goods sold Cost of service Tax and associate charge Sales tax Consumption tax Tax for maintaining and building cities Resources tax Increment tax on land value Other business expense Other cost of material sale Other cost of service Other tax and associate charge Expenses Operating expenses Consignment commission charge Transpotation Insurance premium Exhibition fees Advertising fees Adminisstrative expenses Staff Salaries Repair chargeArticle of consumptionOffice allowanceTravelling expenseLabour union expenditureResearch and development expense Employee benefits/welfarePersonnel education Unemployment insuranceLabour insuranceMedical insuranceCoferemceIntermediary organsLegal cost出售无形资产收益 固定资产盘盈 罚款净收入 支出 业务支出 主营业务成本 产品销售成本 服务成本 主营业务税金及附加 营业税消费税 城市维护建设税 资源税 土地增值税其他业务支出 销售其他材料成本 其他劳务成本 其他业务税金及附加费 费用 营业费用代销手续费 运杂费 保险费 展览费亡+曲广告费 管理费用职工工资 修理费低值易耗摊销 办公费 差旅费 工会经费 研究与开发费 福利费 职工教育经费 待业保险费 劳动保险费 医疗保险费会议费 聘请中介机构费 咨询费诉讼费Bus in ess en terta inment Tech no logy tran sfer fees Min eral resources compe nsati on fees Polluti on discharge fees Hous ing property tax Vehicle and vessel usage license plate tax(VVULPT) Tenure tax Stamp tax Finance charge In terest excha nge Foreig n excha nge loss Charge for trouble Special-borrow ing cost Non bus in ess expe nditure Don ati on outlay Depreciati on reserves Extraord inary loss Net loss on disposal of fixed assets Loss on sales of intan gible assets Fixed assets inven tory loss Loss on arran geme nt Amerceme nt outlayIn come taxPrior year in come adjustme nt 业务招待费 技术转让费 矿产资源补偿费 排污费 房产税车船使用税土地使用税 印花税 财务费用 利息支出 汇兑损失 各项手续费各项专门借款费用 营业外支岀 捐赠支出 减值准备金 非常损失处理固定资产净损失 出售无形资产损失 固定资产盘亏 债务重组损失 罚款支出 所得税以前年度损益调整。