翻译界 - 翻译资源- 资料列表
 
网站首页翻译职场翻译学习 翻译人生公示语区美文赏析译界动态翻译笑话翻译文化翻译论坛
  今天日期:   您的位置: 翻译界 >> 翻译资源 >> 词汇 >> 财经类
用户名 密码  会员找回密码
标题内容
返回 推荐文章

中国会计科目的中英文对照

    来源:翻译界  浏览次数:3501  添加时间:2008/4/18

中国会计科目的中英文对照
  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 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
  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-&#118alue 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
  分期收款发出商品 Collect money and send out the goods by stages
  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 Bcreditor's rights investment depreciation 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 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 Liquidation 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
  待处理财产损溢 Wait deal assets loss or income
  长期待摊费用 Long-term deferred and prepaid expenses
  待处理财产损溢 Wait deal assets loss or income
  待处理流动资产损溢 Wait deal intangible assets loss or income
  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
  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 welfarism
  应付股利 Dividends payable
  应交税金 Tax payable
  应交增值税 &#118alue added tax payable
  进项税额 Withholdings on VAT
  已交税金 Paying tax
  转出未交增值税 Unpaid VAT changeover
  减免税款 Tax deduction
  销项税额 Substituted money on VAT
  出口退税 Tax reimbursement for export
  进项税额转出 Changeover withnoldings on VAT
  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 VAT changeover
  未交增值税 Unpaid VAT
  应交营业税 Business tax payable
  应交消费税 Consumption tax payable
  应交资源税 Resources tax payable
  应交所得税 Income tax payable
  应交土地增值税 Increment tax on land &#118alue 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 Vehicle 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 fund in conformity with paying
  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 changerover assets &#118alue
  预计负债 Anticipation 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 &#118alue, Par &#118alue
  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
  三、所有者权益类 OWNERS' EQUITY
  资本 Capita
  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
  已归还投资 Investment Returned
  公积
  资本公积 Capital reserve
  资本(或股本)溢价 Cpital(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 Allocate sums changeover in
  外币资本折算差额 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 expension fund
  利润归还投资 Profits capitalizad on return of investment
  利润 Profits
  本年利润 Current year profits
  利润分配 Profit distribution
  其他转入 Other chengeover 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 capitalizad on return of investment
  应付优先股股利 Preferred Stock dividends payable
  提取任意盈余公积 Withdrawal other common accumulation fund
  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 profit
  四、成本类 Cost
  生产成本 Cost of manufacture
  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 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
  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
  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 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-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 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 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 &#118alue
  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
  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 fees
  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 tax
  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
  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 outlay
  所得税 Income tax
  以前年度损益调整 Prior year income adjustment


 

·上篇文章:商业经济财经类英语词汇英汉对照(E)
·下篇文章:基金/对冲基金投资词汇
 中文/英文橡胶词汇缩写列表(..
 中文/英文橡胶词汇缩写列表(..
 中文/英文橡胶词汇缩写列表(..
 航海及海运专业词汇英语翻译..
 合资经营合同中英对照(5)
 中文/英文橡胶词汇缩写列表(..
 航海及海运专业词汇英语翻译..
 航海及海运专业词汇英语翻译..
 中文/英文橡胶词汇缩写列表(..
 世界上所有国家名称中英文列..
相关文章
·常用会计词汇汉英对照 2008/5/1 16:07:13
·常用会计词汇英汉对照 2008/5/1 16:06:05
·企业会计准则第26号--再保险合同(2) 2008/4/30 20:56:39
·企业会计准则第26号--再保险合同(1) 2008/4/30 20:56:06
·会计与银行业务用语汇总(3) 2008/4/21 13:05:04
返回
  关于我们 广告 免费发布 网站声明 友情链接 外语院校 联系方式  
Copyright © 2007-2009 『翻译界』网 版权所有
ICP09190054