1、會計報表英文詞匯2007-06-2611:33一、資產類Assets流動資產貨幣資金1001現金1002銀行存款bankCurrentassetsCashandcashequivalentsCashCashin1009其他貨幣資金Othercashandcashequivalents,100901外埠存款OthercityCashinbank,100902銀行本票Cashier,scheque,100903銀行匯票Bankdraft,100904信用卡Creditcard,100905信用證保證金L/CGuaranteedeposits'100906存出投資款Refundabledep

2、osits1101短期投資investmentsShort-term,110101股票Short-terminvestments-stock'110102債券Short-terminvestments-corporatebonds,110103基金Short-terminvestments-corporatefunds,110110其他Short-terminvestments-other1102短期投資跌價準備Short-terminvestmentsfallingpricereserves應收款Accountreceivable1111應收票據Notereceivable車艮行承兌

3、匯票Bankacceptance商業承兌匯票Tradeacceptance1121應收股利1122應收利息1131應收賬款1133其他應收款receivable1141壞賬準備1151預付賬款DividendreceivableInterestreceivableAccountreceivableOthernotesBaddebtreservesAdvancemoney1161應收補貼款Coverdeficitbystatesubsidiesofreceivable庫存資產Inventories1201物資采購1211原材料1221包裝物SuppliespurchasingRawmateria

4、lsWrappage1231低值易耗品Low-valueconsumptiongoods1232材料成本差異MaterialscostvarianceSemi-Finished1241自制半成品goods1243庫存商品Finishedgoods1244商品進銷差價Differencesbetweenpurchasingandsellingprice1251委托加工物資Workinprocess-outsourced1261委托代銷商品Trusttoandsellthegoodsonacommissionbasis1271受托代銷商品Commissionedandsellthegoodsona

5、commissionbasis1281存貨跌價準備Inventoryfallingpricereserves1291分期收款發出商品Collectmoneyandsendoutthegoodsbystages1301待攤費用Deferredandprepaidexpenses長期投資Long-terminvestment1401長期股權投資Long-terminvestmentonstocks'140101股票投資Investmentonstocks'140102其他股權投資Otherinvestmentonstocks1402長期債權投資Long-terminvestment

6、onbonds'140201債券投資Investmentonbonds'140202其他債權投資Otherinvestmentonbonds1421長期投資減值準備Long-terminvestmentsdepreciationreserves股權投資減值準備Stockrightsinvestmentdepreciationreserves債權投資減值準備Bcreditor'srightsinvestmentdepreciationreserves1431委托貸款Entrustloans'143101本金Principal'143102禾ij息Inter

7、est'143103減值準備Depreciationreserves1501固定資產Fixedassets房屋Building建筑物Structure機器設備Machineryequipment運輸設備工具器具1502累計折舊depreciationTransportationfacilitiesInstrumentsandimplementAccumulated1505固定資產減值準備Fixedassetsdepreciationreserves房屋、建筑物減值準備Building/structuredepreciationreserves機器設備減值準備Machineryequip

8、mentdepreciationreserves1601工程物資Projectgoodsandmaterial'160101專用材料Special-purposematerial'160102專用設備Special-purposeequipment'160103預付大型設備款Prepaymentsforequipment'160104為生產準備的工具及器具Preparativeinstrumentsandimplementforfabricate1603在建工程Construction-in-process安裝工程Erectionworks在安裝設備Erecti

9、ngequipment-in-process技術改造工程Technicalinnovationproject大修理工程Generaloverhaulproject1605在建工程減值準備Construction-in-processdepreciationreserves1701固定資產清理Liquidationoffixedassets1801無形資產Intangibleassets專利權Patents非專利技術Non-Patents商標權Trademarks,Tradenames著作權Copyrights土地使用權Tenure商譽Goodwill1805無形資產減值準備Intangible

10、Assetsdepreciationreserves專利J權減值準備Patentrightsdepreciationreserves商標權減值準備trademarkrightsdepreciationreserves1815未確認融資費用Unacknowledgedfinancialcharges待處理財產損溢Waitdealassetslossorincome1901長期待攤費用Long-termdeferredandprepaidexpenses1911待處理財產損溢Waitdealassetslossorincome'191101待處理流動資產損溢Waitdealintangib

11、leassetslossorincome'191102待處理固定資產損溢Waitdealfixedassetslossorincome二、負債類Liability短期負債CurrentliabilityShort-term2101短期借款borrowingNotes2111應付票據payable車艮行承兌匯票Bankacceptance商業承兌匯票Tradeacceptance2121應付賬款2131預收賬款2141代銷商品款2151應付工資2153應付福利費2161應付股利payable2171應交稅金'217101payableWithholdingsonVATtaxPro

12、xysalegoodsrevenueAccruedwelfarismAccountpayableDepositreceivedAccruedwagesDividends'21710103UnpaidVATchangeoverTaxpayable應交增值稅valueaddedtax'21710101進項稅額'21710102已交稅金Paying轉出未交增值稅銷項稅額出口退稅Tax進項稅額轉出'21710104減免稅款Taxdeduction'21710105SubstitutedmoneyonVAT'21710106reimbursementfor

13、export'21710107ChangeoverwithnoldingsonVAT'21710108出口抵減內銷產品應納稅額Exportdeductdomesticsalesgoodstax'21710109轉出多交增值稅OverpaidVATchangeover'21710110未交增值稅UnpaidVAT'217102應交營業稅Businesstaxpayable'217103應交消費稅Consumptiontaxpayable'217104應交資源稅ResourcestaxpayableManagementaccounting管理

14、會計Negativecashflow負現金流量Operatingactivities經營活動Owner'sequity所有者權益Partnership合伙企業Positivecashflow正現金流量Retainedearning留存禾潤Returnofinvestment投資回報Returnoninvestment投資報酬Revenue收入SecuritiesandExchangeCommission證券交易委員會Soleproprietorship獨資企業Solvency清償能力Stable-dollarassumption穩定貨幣彳貿設財務狀況表Statementofcashfl

15、ow現金流量表StatementoffinancialpositionStockholders股東Stockholders'equity股東權益Taxaccounting稅務會計Windowdressing門面粉飾damage損害dampeningeffect肖U弱性效應datatransfer數據轉換datatransmission數據傳輸DDC(dedicatedcontractcarriage)指定車型及司機的合同車隊dealerlessors供應商出租人debtcapital債務資本debtcovenant債務契約debtinstruments債務證書debtissuancec

16、osts債務發行成本debtmaturities債務期限debtsecurities債務證券debtservice債息debt-equityratios自有資金負債率debt-equitytreatment債務一權益處理debtor債務人debt-to-equityratio權益負債率decay（機械設備的）腐蝕declarations聲明dedicatedcapacitycarriage指定最低運輸量的合同車隊dedicatedcarriage應俱全的車廂deductibility可抵扣程度deduction扣減default違約defeasancestructures帶有廢止條款的結構de

17、fense抗辯deficiencyclaim損失索賠deficiency損失、缺陷definitionalmaze定義上的曖昧不明definition定義deflation通貨緊縮deinstallation拆卸delayindelivery延遲交付delinquencies拖欠deliveryandacceptanceprocess交付及驗收程序denunciation退出depositaccount押金賬項deposittaker存款接受者deposition處置depreciatedvalue折余價值depreciationallowance折舊提存depreciationbenefit

18、折舊好處depreciationdeductions折舊抵扣depreciationexpense折舊費用depreciationperiod折舊期間deregulation解除管制derivativefinancialinstruments彳為生的金融工具designatedlocation指定的位置detention扣押detraction減損developedandmaturemarket發達而成熟的市場diagnosticequipment診斷設備differentiation差另化digitization數字化dilutedearningpershare每股稀釋后收益directan

19、dconsequentialdamage直接和間接損失directfinancinglease直接融資租賃directtax直接稅disasterrecoveryservices（電月而租賃的）救災®務disclaimer免責disclosureitems披露項目discountrate折現率discountedpresentvalue折現值discretion自由酌情處理discrimination差別待遇disguisedcreditsale變相信貸銷售disguisedpurchaseroftheleasedasset經過偽裝的租賃資產買入人（指融資租賃的承租人）dispute

20、resolutionprocess爭議解決程序dissolution解散distinction區另Udistinctivetriangularrelationship特有的三邊關系distribution分酉已diversenuances多樣化的細微差別diversification多樣化diversity多樣性dividends紅禾documentation文件制作及提供domesticlaw國內法doubletaxationagreement雙重課稅協議doubletax雙重稅double-diptaxleases（租賃一方為美國法人而另一方不是美國法人時的）雙重所有權租賃協議downpa

21、yment定金downtime窩工時間趨降的利息費用曲線downgraded信用等級下降downwardslopedinterestexpenselinedraftsmanship（合同文本的）起草duediligence應有的審慎durability耐久性durationofdelay拖延的持續時間apaymentorseriouspayments一次或多次付款abatement扣減absoluteandunconditionalpayments絕對和無條件付款acceleratedpayment力口速支付acceptancedate接受日acceptance接受accession力口入ac

22、cessories附屬設備accountability承擔責任的程度accountingbenefits會計利J益accountingperiod會計期間會計政策會計準則會計處理應收賬款經備案的投資人累計準備金accountingpoliciesaccountingprincipleaccountingtreatmentaccountsreceivablesaccounts賬項accreditedinvestorsaccumulatedallowanceacknowledgementrequirement對承認的要求acquisitions兼并ActonProductLiability（德國）

23、生產責任法action訴訟actualownership事實上的所有權additionalfilings補充備案additionalmargin附加利差additionalrisk附加風險additions（設備的）附件adjustedtaxbasis已調整稅基adjustmentofyield對收益的調整administrativefee管理費AdministrativeLaw（美國）行政法advancenotice事先通知advance放款adversetaxconsequences不禾的稅收后果advertising做廣告affiliatedgroup聯合團體affiliate附屬機構A

24、fricanLeasingAssociationassetturnover資產周轉率assetvaluation資產計價應收賬款轉讓assignmentofaccountsreceivableassociatedcompany聯屬公司，附屬公司政府會計師協會AssociationofGovernmentAccountingassumedliability承擔債務，承付債務AT稅后atcost按成本atpar按票面額，平價atsight見票兌付，即期兌付attachedaccount被查封賬戶attachment扣押，查封attest證明,驗證attestation證明書，鑒定書audit審核，

25、審計auditability可審核性auditcommittee審計委員會auditcoverage審計范圍auditedfinancialstatement審定財務報表，審定會計報表auditevidence審計證據,審計憑證AuditGuides審計旨南auditing審計審計學auditingprocedure審計程序auditingprocess審計過程auditingstandard審計標準,審計準貝UAuditingStandardsBoard審計準則委員會Auditor審計員,審計師auditorgeneral審計主任，總審計auditor,slegalliability審計師法

26、律責任auditor,sopinion審計師意見書auditor,sreport審計師報告，查賬報告auditprogram審計工作計劃auditreport審計報告審計抽樣審計軟件auditrisk審計風險auditsamplingauditsoftwareaudittest審計抽查審計脈絡，審計線索audittrailauditworkingpaperauthorizedcapitalstockautomatedclearinghouseautomatedtellermachineautomatictransferservice審計工作底稿核定股本，法定股本自動票據交換所自動取款機自動轉賬

27、服務availableasset可用資產availableinventory可用存貨averagebalance平均余額averagecollectionperiod平均收款期averagecost平均成本average-costmethod平均成本法averageinventory平均存貨,平均庫存averagelife平均壽命,平均使用年限averagepaymentperiod(ofaccountspayable)應付賬款平均付款期averagerateofreturn平均收益率averages股票價格平均指數avoidablecost可避免成本代碼名稱1資產assets1112流動資產

28、currentassets111現金及約當現金cashandcashequivalents1111庫存現金cashonhand1112零用金/周轉金pettycash/revolvingfunds1113銀行存款cashinbanks1116在途現金cashintransit1117約當現金cashequivalents1118equivalents其它現金及約當現金othercashandcash112短期投資short-terminvestment1121短期投資-股票short-terminvestments-stock1122短期投資-短期票券short-terminvestments

29、-short-termnotesandbills1123短期投資-政府債券short-terminvestments-governmentbonds1124短期投資-受益憑證short-terminvestments-beneficiarycertificates1125短期投資-公司債short-terminvestments-corporatebonds1128短期投資-其它short-terminvestments-other1129備抵短期投資跌價損失allowanceforreductionofshort-terminvestmenttomarket113應收票據notesrecei

30、vable1131應收票據notesreceivable1132應收票據貼現discountednotesreceivable1137應收票據-關系人notesreceivable-relatedparties1138其它應收票據othernotesreceivable1139備抵呆帳一應收票據allowanceforuncollectibleaccounts-notesreceivable114應收帳款accountsreceivable1141應收帳款accountsreceivable1142應收分期帳款installmentaccountsreceivable1147應收帳款-關系人a

31、ccountsreceivable-relatedparties1149備抵呆帳一應收帳款allowanceforuncollectibleaccounts-accountsreceivable118其它應收款otherreceivables1181應收出售遠匯款forwardexchangecontractreceivable1182應收遠匯款-外幣forwardexchangecontractreceivable-foreigncurrencies1183contract買賣遠匯折價discountonforwardex-change1184應收收益earnedrevenuereceiva

32、ble1185應收退稅款incometaxrefundreceivable1187relatedparties其它應收款-關系人otherreceivables-1188other其它應收款-其它otherreceivables-1189備抵呆帳-其它應收款allowanceforuncollec-tibleaccounts-otherreceivables121122存貨inventories1211商品存貨merchandiseinventory1212寄銷商品consignedgoods1213在途冏品goodsintransit1219inventorytomarket備抵存貨跌價損失

33、allowanceforreductionof1221制成品finishedgoods1222寄銷制成品consignedfinishedgoods1223副產品by-products1224在制品workinprocess1225委外加工workinprocess-outsourced1226原料rawmaterials1227物料supplies1228在途原物料materialsandsuppliesintransitof1229備抵存貨跌價損失allowanceforreductioninventorytomarket125 預付費用prepaidexpenses1251預付薪資pre

34、paidpayroll1252預付租金prepaidrents1253預付保險費prepaidinsurance1254用品盤存officesupplies1255預付所得稅prepaidincometax1258其它預付費用otherprepaidexpenses126 預付款項prepayments1261預付貨款prepaymentforpurchases1268其它預付款項otherprepayments128129其它流動資產othercurrentassets會計英語（一）2007-06-2612:00acceptance承兌accountKFaccountant#accounti

35、ng#accountingsystem11rt制度payable)accountspayableJfi付IM款(應付accountsreceivableJfi收KM款(應收receivable)accumulatedprofits累稹利益adjustingentryiW整言己金條adjustment飄整administrationexpense管理費用advancesadvertisingexpenseH告費agency代理agent代理人agreement契系勺allotments分配數allowance津I!占amalgamation合彳并amortization接掰amortizedco

36、st雁O成本annuities年金appliedcost已分酉已成本appliedexpense已分酉已費用appliedmanufacturingexpense己分配裂造費用apportionedchargeI®派費用appreciation禧articleofassociation公司章程assessment稅assetsWitattorneyfee律自市Haudit霄升auditoraverage平均數averagecost平均成本baddebtSUbalance繪HbalancesheetUlijl債表bankaccount金艮行KU戶bankbalance金艮行幺吉存ban

37、kcharge金艮行手bankdeposit金艮行存款bankdiscount金艮行H占壬見bankdraft金艮行IS票bankloan金艮行借款bankoverdraft金艮行透支bankersacceptance金艮行承兌bankruptcy破bearer持票人beneficiary受益人bequest遺bill票撮billofexchange18票billoflading提單billsdiscountedH占現票billspayableJfi付票billsreceivableJS收票摞boardofdirectors董事11rbonds債券bonus利bookvalueKM面R值boo

38、kkeeper箴言己JKbookkeeping箴言己branchofficegeneralledger支店往來it戶broker己人broughtdown接前broughtforward接上KbudgetU算by-product副品by-productsales副品金肖售capital股本capitalincomeIt本收益capitaloutlaySt本支出capitalstock股本capitalstockcertificate股票carrieddown移接carriedforward移下Ucash現金cashaccount現金KM戶cashinbank存金艮行現金cashondelive

39、ry交Wl攵款cashonhandJi存現金cashpayment現金支付cashpurchase現摘cashsale現沽cashier出條內JKcashierscheck本票certificateofdeposit存款罩折certificateofindebtedness借J!certifiedcheck保付支票certifiedpublicaccountantcharges費用chargeforremittances18水手；®charter軌照charteredaccountant曾升肺chattiesftitcheck支票checkbookstub支票存根closedacco

40、unt己幺吉清KM戶closing幺吉算closingentries幺吉）裴1余己金錄closingstock期末存貨closingthebook幺吉columnarjournal多糠日言己|展combination聊合commission傭金commodity商品commonstock普通股company公司compensationcompoundinterest福利consignee承金肖人consignment寄金肖consignor寄金肖人consolidatedbalancesheet合lOOi1ft債表consolidatedprofitandlossaccount合伊損益表con

41、solidation合彳并constructioncost建成本constructionrevenue建收入contract合同controlaccount統制KM戶copyright版耀Icorporation公司cost成本costaccounting成本11rtcostoflabour勞工成本costofproduction生成本costofmanufacturem造成本costofsales金肖貨成本costprice成本fit格creditit方creditnote收款通知軍creditor債耀人crossedcheck橫支票currentaccount往來活期KM戶currenta

42、sset流勤!mcurrentliability流勤1!債益：profitandloss)延:deferred)currentprofitandloss本期損益(損debit借方debtdebtor值降人deed契撮deferredassets遮延Wit(遞deferredliabilities遮延H債delivery交貨deliveryexpense送貨Hdeliveryorder出貨罩demanddraft即期18票demandnote即期票demurragecharge延期Hdeposit存款depositslip存款罩depreciation折Kdirectcost直接成本direct

43、labour直接人工director董事discount折扣discountonpurchaseiS優折扣discountonsale金肖貨折扣dishonouredcheck退票dissolution解散dividend股利dividendpayableJfi付股利documentarybill押IM1票documentsdoubleentrybookkeeping式箴言己draft雁票drawee付款人drawer出票人drawing提款duplicate副本dutiesandtaxes稅捐earnings11矜收益endorser背U人entertainment交第#enterprise

44、企HequipmentestateMtitestimatedcost估成本estimates概算exchange兌換exchangeloss兌SMM失expenditureexpense費用extension延期會計英語（二）2007-06-2612:19facevalue票面值factor代理商fairvalue公平（R值financialstatementK才矜幸艮表financialyearK才政年度finishedgoodsm成品finishedparts裂成零件fixedasset固定iOifixedcost固定成本fixeddeposit定期存款fixedexpense固定費用fo

45、reman工HfranchiseWH®freightH=rfundsIt金furnitureandfixture保他及器具gain利益generalexpense*1用generalledger余恩分HIMgoods貨物goodsintransit在建貨物goodwill商警governmentbonds政府債券grossprofit毛利guarantee保Ifguarantor保If人idletime停工畤WimportdutyiS口稅income收入incometax所得稅incomefromjointventure合收苗incomefromsaleofassets出售資筐收入i

46、ndirectcostfW接成本（間接：indirect）indirectexpensefW接費用indirectlabourfW接人工indorsement背U分期付款installmentinsurance保IWintangibleasset輾形interest利息interestrate利率interestreceived利息收入interofficeaccount內部往來intrinsicvalue內在fit值inventory存貨investment投Uinvestmentincome投It收益invoice彝票itemIK目job工作jobcost工程成本jointventure短期合伙journal日言己更！labour人工labourcost人工成本land土地lease租條勺leasehold租余勺ledger分HIMlegalexpense律附#letterofcredit信用狀liabilityH債limitedcompany有限公司limitedliability有限債limitedpartnership有限合夥liquidation清籃loan借款longtermliability是期債loss損失lossonexchange兌SMM失machineryequipment檄器IO!manufacturingexpense裂造費用man