会计专业术语中英文对照

付款用语

付款方法mode of payment

现金付款payment by cash/cash payment/payment by ready cash 以支票支付payment by cheque 以汇票支付payment by bill 以物品支付payment in kind

付清/支付全部货款payment in full/full payment

支付部分货款/分批付款payment in part/part payment/partial payment 记帐付款/会计帐目内付款payment on account 定期付款payment on term 年分期付款annual payment

月分期付款monthly payment/monthly instalment 延滞付款payment in arrear

预付货/先付payment in advance/prepayment 延付货款deferred payment

立即付款prompt payment/immediate payment 暂付款suspense payment

延期付款delay in payment/extension of payment 支付票据payment bill

名誉支付/干与付款payment for honour/payment by intervention 结帐/清算/支付settlement 分期付款instalment

滞付/拖欠/尾数款未付arrears 特许拖延付款日days of grace 保证付款del credere

付款to pay/to make payment/to make effect payment

结帐to settle/to make settlement/to make effect settlement/to square/to balance 支出/付款to defray/to disburse 结清to clear off/to pya off

请求付款to ask for payment/to request payment 恳求付帐to solicit payment

拖延付款to defer payment/to delay payment 付款被拖延to be in arrears with payment 还债to discharge

迅速付款to pay promptly

付款相当迅速to pay moderately well/to pay fairly well/to keep the engagements regularly 付款相当慢to pay slowly/to take extended credit

付款不好to pay badly/to be generally in arrear with payments 付款颇为恶劣to pay very badly/to never pay unless forced 拒绝付款to refuse payment/to refuse to pay/to dishonour a bill

相信能收到款项We shall look to you for the payment/We shall depend upon you for the payment /We expect payment from you

惠请付款kindly pay the amount/please forward payment/please forward a cheque. 我将不得不采取必要步骤运用法律手段收回该项货款

I shall be obliged to take the necessary steps to legally recover the amount. /I shall be compelled to take steps to enforce payment.

惠请宽限let the matter stand over till then./allow me a short extension of time. /Kindly postpone the time for

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payment a little longer.

索取利息to charge interest

附上利息to draw interest/to bear interest/to allow interest 生息to yield interest

生息3% to yield 3%

存款to deposit in a bank/to put in a bank/to place on deposit/to make deposit

在银行存款to have money in a bank/to have a bank account/to have money on deposit 向银行提款to withdraw one‘s deposit from a bank

换取现金to convert into money/to turn into cash/to realize

折扣用语

从价格打10%的折扣

to make a discount of 10% off the price/to make 10% discount off the price 打折扣购买to buy at a discount 打折扣出售to sell at a discount

打折扣-让价to reduce/to make a reduction 减价to deduct/to make a deduction 回扣to rebate

现金折扣cash discount

货到付款/现金提货cash on deliver （C.O.D.） 货到付现款cash on arrival 即时付款prompt cash

净价/最低价格付现net cash 现金付款ready cash

即期付款spot cash/cash down/cash on the nail 凭单据付现款cash against documents 凭提单付现款cash against bills of lading

承兑交单documents against acceptance （D/A） 付款交单documents against payment （D/P） 折扣例文

除非另有说明， 30日后全额付现， 如有错误， 请立即通知。 Net cash 30 days unless specified otherwise. Advise promptly if incorrect.

付款条件： 30日后全额付现， 10日后付现打2%折扣， 过期后付款时， 加上利率为6%的利息。 Terms， net cash 30 days， or， less 2% 10 days. Interest charged at the rate of 6% after maturity. 付款条件： 月底后10日后付现2%折扣， 现在付现3%折扣， 否则， 全额付现。 Terms： 2%， 10 days E.O.M.， or 3% cash， otherwise strictly net.

支票用语

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 到期支票antedated cheque 未到期支票postdated cheque

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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

失效支票，过期支票stale cheque 普通支票open 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to clear a cheque 保证兑现to certify a cheque 填写支票数额to fill up a cheque 支票上划线to cross a cheque 开发支票to make out a cheque

签发支票，开立支票to draw a cheque/to issue a cheque 透支支票to overdraw a cheque 背书支票to endorse a cheque

请付票款/清付票款to pay a cheque/to honour a cheque 支票退票to dishonour a cheque 拒付支票to refuse a cheque

拒付支票to stop payment of a cheque 提示要求付款to 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out of date/stale 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 交换时间已过effects not cleared

停止付款payment stopped 支票毁损cheque mutilated

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

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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-value 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

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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

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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 value 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 value 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 value 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 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

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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

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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

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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 value 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

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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

国际会计术语英汉对照

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 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 财务会计准则委员会 Financial forecast 财务预测 Generally accepted accounting principles 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 Return on investment 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

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