會計用語損益類用英語怎麼翻譯

Ⅰ 會計英語詞彙

會計英語詞彙匯總

作為一名會計要掌握的英語詞彙較多，下面我整理了會計英語詞彙，希望對大家有幫助！

常用

accountant genaral 會計主任

account balancde 結平的帳戶

account bill 帳單

account books 帳

account classification 帳戶分類

account current 往來帳

account form of balance sheet 帳戶式資產負債表

account form of profit and loss statement 帳戶式損益表

account payable 應付帳款

account receivable 應收帳款

account of payments 支出表

account of receipts 收入表

account title 帳戶名稱，會計科目

accounting year 或financial year 會計年度

accounts payable ledger 應付款分類帳

Accounting period（會計期間）

are related to specific time periods ，typically one year（通常是一年）

資產負債表：balance sheet 可以不大寫b

利潤表： income statements （or statements of income）

利潤分配表：retained earnings

現金流量表：cash flows

1、部門的.稱謂

市場部Marketing

銷售部 Sales Department （也有其它講法，如寶潔公司銷售部叫客戶生意發展部CBD）

客戶服務 Customer Service ，例如客服員叫CSR，R for representative

人事部 Human Resource

行政部 Admin。

財務部 Finance & Accounting

x產品供應 Proct Supply，例如產品調度員叫 P SPlanner

2、人員的稱謂

助理 Assistant

秘書 secretary

前台接待小姐 Receptionist

文員 clerk ，如會計文員為AccountingClerk

主任 supervisor

經理 Manager

總經理 GM，General Manager

3、費用

入場費admission

運費freight

小費tip

學費tuition

價格，代價charge

製造費用 Manufacturing overhead

材料費 Materials

管理人員工資 Executive Salaries

獎金 Wages

退職金 Retirement allowance

補貼 Bonus

外保勞務費 Outsourcing fee

福利費 Employee benefits/welfare

會議費 Coferemce

加班餐費 Special ties

市內交通費 Business traveling

通訊費 Correspondence

電話費 Correspondence

水電取暖費 Water and Steam

稅費 Taxes and es

租賃費 Rent

管理費 Maintenance

車輛維護費 Vehicles maintenance

油料費 Vehicles maintenance

培訓費 Ecation and training

接待費 Entertainment

圖書、印刷費 Books and printing

運費 Transpotation

保險費 Insurance premium

支付手續費 Commission

雜費 Sundry charges

折舊費 Depreciation expense

機物料消耗 Article of consumption

勞動保護費 Labor protection fees

總監Director

總會計師 Finance Controller

高級 Senior 如高級經理為 SeniorManager

營業費用 Operating expenses

代銷手續費 Consignment commission charge

運雜費 Transpotation

保險費 Insurance premium

展覽費 Exhibition fees

廣告費 Advertising fees

管理費用 Adminisstrative expenses

職工工資 Staff Salaries

修理費 Repair charge

低值易耗攤銷 Article of consumption

辦公費 Office allowance

差旅費 Travelling expense

工會經費 Labour union expenditure

研究與開發費 Research and development expense

福利費 Employee benefits/welfare

職工教育經費 Personnel ecation

待業保險費 Unemployment insurance

勞動保險費 Labour insurance

醫療保險費 Medical insurance

會議費 Coferemce

聘請中介機構費 Intermediary organs

咨詢費 Consult fees

訴訟費 Legal cost

業務招待費 Business entertainment

技術轉讓費 Technology transfer fees

礦產資源補償費 Mineral resources compensation fees

排污費 Pollution discharge fees

房產稅 Housing property tax

車船使用稅 Vehicle and vessel usage license plate tax（VVULPT）

土地使用稅 Tenure tax

印花稅 Stamp tax

財務費用 Finance charge

利息支出 Interest exchange

匯兌損失 Foreign exchange loss

各項手續費 Charge for trouble

各項專門借款費用 Special—borrowing cost

一、資產類 Assets

流動資產 Current assets

貨幣資金 Cash and cash equivalents

現金 Cash

銀行存款 Cash in bank

其他貨幣資金 Other cash and cash equivalents

外埠存款 Other city Cash in bank

銀行本票 Cashier''s cheque

銀行匯票 Bank draft

信用卡 Credit card

信用證保證金 L/C Guarantee deposits

存出投資款 Refundable deposits

短期投資 Short—term investments

股票 Short—term investments — stock

債券 Short—term investments — corporate bonds

基金 Short—term investments — corporate funds

其他 Short—term investments — other

短期投資跌價准備 Short—term investments falling price reserves

應收款 Account receivable

應收票據 Note receivable

銀行承兌匯票 Bank acceptance

商業承兌匯票 Trade acceptance

應收股利 Dividend receivable

應收利息 Interest receivable

應收賬款 Account receivable

其他應收款 Other notes receivable

壞賬准備 Bad debt reserves

預付賬款 Advance money

應收補貼款 Cover deficit by state subsidies of receivable

庫存資產 Inventories

物資采購 Supplies purchasing

原材料 Raw materials

包裝物 Wrappage

低值易耗品 Low—value consumption goods

材料成本差異 Materials cost variance

自製半成品 Semi—Finished goods

庫存商品 Finished goods

商品進銷差價 Differences between purchasing and selling price

委託加工物資 Work in process — outsourced

委託代銷商品 Trust to and sell the goods on a commission basis

受託代銷商品 Commissioned and sell the goods on a commission basis

存貨跌價准備 Inventory falling price reserves

分期收款發出商品 Collect money and send out the goods by stages

待攤費用 Deferred and prepaid expenses

長期投資 Long—term investment

長期股權投資 Long—term investment on stocks

股票投資 Investment on stocks

其他股權投資 Other investment on stocks

長期債權投資 Long—term investment on bonds

債券投資 Investment on bonds

其他債權投資 Other investment on bonds

長期投資減值准備 Long—term investments depreciation reserves

股權投資減值准備 Stock rights investment depreciation reserves

債權投資減值准備 Bcreditor''s rights investment depreciation reserves

委託貸款 Entrust loans

本金 Principal

利息 Interest

減值准備 Depreciation reserves

固定資產 Fixed assets

房屋 Building

建築物 Structure

機器設備 Machinery equipment

運輸設備 Transportation facilities

工具器具 Instruments and implement

累計折舊 Accumulated depreciation

固定資產減值准備 Fixed assets depreciation reserves

房屋、建築物減值准備 Building/structure depreciation reserves

機器設備減值准備 Machinery equipment depreciation reserves

工程物資 Project goods and material

專用材料 Special—purpose material

專用設備 Special—purpose equipment

預付大型設備款 Prepayments for equipment

為生產准備的工具及器具 Preparative instruments and implement for fabricate

在建工程 Construction—in—process

安裝工程 Erection works

在安裝設備 Erecting equipment—in—process

技術改造工程 Technical innovation project

大修理工程 General overhaul project

在建工程減值准備 Construction—in—process depreciation reserves

固定資產清理 Liquidation of fixed assets

無形資產 Intangible assets

專利權 Patents

非專利技術 Non—Patents

商標權 Trademarks， Trade names

著作權 Copyrights

土地使用權 Tenure

商譽 Goodwill

無形資產減值准備 Intangible Assets depreciation reserves

專利權減值准備 Patent rights depreciation reserves

商標權減值准備 trademark rights depreciation reserves

未確認融資費用 Unacknowledged financial charges

待處理財產損溢 Wait deal assets loss or income

待處理財產損溢 Wait deal assets loss or income

待處理流動資產損溢 Wait deal intangible assets loss or income

待處理固定資產損溢 Wait deal fixed assets loss or income

二、負債類 Liability

短期負債 Current liability

短期借款 Short—term borrowing

應付票據 Notes payable

銀行承兌匯票 Bank acceptance

商業承兌匯票 Trade acceptance

應付賬款 Account payable

預收賬款 Deposit received

代銷商品款 Proxy sale goods revenue

應付工資 Accrued wages

應付福利費 Accrued welfarism

應付股利 Dividends payable

應交稅金 Tax payable

應交增值稅 value added tax payable

進項稅額 Withholdings on VAT

已交稅金 Paying tax

轉出未交增值稅 Unpaid VAT changeover

減免稅款 Tax dection

銷項稅額 Substituted money on VAT

出口退稅 Tax reimbursement for export

進項稅額轉出 Changeover withnoldings on VAT

出口抵減內銷產品應納稅額 Export dect domestic sales goods tax

轉出多交增值稅 Overpaid VAT changeover

未交增值稅 Unpaid VAT

應交營業稅 Business tax payable

應交消費稅 Consumption tax payable

應交資源稅 Resources tax payable

應交所得稅 Income tax payable

應交土地增值稅 Increment tax on land value payable

應交城市維護建設稅 Tax for maintaining and building cities payable

應交房產稅 Housing property tax payable

應交土地使用稅 Tenure tax payable

應交車船使用稅 Vehicle and vessel usage license plate tax（VVULPT） payable

應交個人所得稅 Personal income tax payable

其他應交款 Other fund in conformity with paying

其他應付款 Other payables

預提費用 Drawing expense in advance

其他負債 Other liabilities

待轉資產價值 Pending changerover assets value

預計負債 Anticipation liabilities

長期負債 Long—term Liabilities

長期借款 Long—term loans

一年內到期的長期借款 Long—term loans e within one year

一年後到期的長期借款 Long—term loans e over one year

應付債券 Bonds payable

債券面值 Face value， Par value

債券溢價 Premium on bonds

債券折價 Discount on bonds

應計利息 Accrued interest

長期應付款 Long—term account payable

應付融資租賃款 Accrued financial lease outlay

一年內到期的長期應付 Long—term account payable e within one year

一年後到期的長期應付 Long—term account payable over one year

專項應付款 Special payable

一年內到期的專項應付 Long—term special payable e within one year

一年後到期的專項應付 Long—term special payable over one year

遞延稅款 Deferral taxes

三、所有者權益類 Owners』equity

資本 Capita

實收資本（或股本） Paid—up capital（or stock）

實收資本 Paicl—up capital

實收股本 Paid—up stock

已歸還投資 Investment Returned

資本公積 Capital reserve

資本（或股本）溢價 Cpital（or Stock） premium

接受捐贈非現金資產准備 Receive non—cash donate reserve

股權投資准備 Stock right investment reserves

撥款轉入 Allocate sums changeover in

外幣資本折算差額 Foreign currency capital

其他資本公積 Other capital reserve

盈餘公積 Surplus reserves

法定盈餘公積 Legal surplus

任意盈餘公積 Free surplus reserves

法定公益金 Legal public welfare fund

儲備基金 Reserve fund

企業發展基金 Enterprise expension fund

利潤歸還投資 Profits capitalizad on return of investment

利潤 Profits

本年利潤 Current year profits

利潤分配 Profit distribution

其他轉入 Other chengeover in

提取法定盈餘公積 Withdrawal legal surplus

提取法定公益金 Withdrawal legal public welfare funds

提取儲備基金 Withdrawal reserve fund

提取企業發展基金 Withdrawal reserve for business expansion

提取職工獎勵及福利基金 Withdrawal staff and workers'' bonus and welfare fund

利潤歸還投資 Profits capitalizad on return of investment

應付優先股股利 Preferred Stock dividends payable

提取任意盈餘公積 Withdrawal other common accumulation fund

應付普通股股利 Common Stock dividends payable

轉作資本（或股本）的普通股股利 Common Stock dividends change to assets（or stock）

未分配利潤 Undistributed profit

四、成本類 Cost

生產成本 Cost of manufacture

基本生產成本 Base cost of manufacture

輔助生產成本 Auxiliary cost of manufacture

製造費用 Manufacturing overhead

材料費 Materials

管理人員工資 Executive Salaries

獎金 Wages

退職金 Retirement allowance

補貼 Bonus

外保勞務費 Outsourcing fee

福利費 Employee benefits/welfare

會議費 Coferemce

加班餐費 Special ties

市內交通費 Business traveling

通訊費 Correspondence

電話費 Correspondence

水電取暖費 Water and Steam

稅費 Taxes and es

租賃費 Rent

管理費 Maintenance

車輛維護費 Vehicles maintenance

油料費 Vehicles maintenance

培訓費 Ecation and training

接待費 Entertainment

圖書、印刷費 Books and printing

運費 Transpotation

保險費 Insurance premium

支付手續費 Commission

雜費 Sundry charges

折舊費 Depreciation expense

機物料消耗 Article of consumption

勞動保護費 Labor protection fees

季節性停工損失 Loss on seasonality cessation

勞務成本 Service costs

五、損益類 Profit and loss

收入 Income

業務收入 OPERATING INCOME

主營業務收入 Prime operating revenue

產品銷售收入 Sales revenue

服務收入 Service revenue

其他業務收入 Other operating revenue

材料銷售 Sales materials

代購代售

包裝物出租 Wrappage lease

出讓資產使用權收入 Remise right of assets revenue

返還所得稅 Reimbursement of income tax

其他收入 Other revenue

投資收益 Investment income

短期投資收益 Current investment income

長期投資收益 Long—term investment income

計提的委託貸款減值准備 Withdrawal of entrust loans reserves

補貼收入 Subsidize revenue

國家扶持補貼收入 Subsidize revenue from country

其他補貼收入 Other subsidize revenue

營業外收入 NON—OPERATING INCOME

非貨幣性交易收益 Non—cash deal income

現金溢余 Cash overage

處置固定資產凈收益 Net income on disposal of fixed assets

出售無形資產收益 Income on sales of intangible assets

固定資產盤盈 Fixed assets inventory profit

罰款凈收入 Net amercement income

支出 Outlay

業務支出 Revenue charges

主營業務成本 Operating costs

產品銷售成本 Cost of goods sold

服務成本 Cost of service

主營業務稅金及附加 Tax and associate charge

營業稅 Sales tax

消費稅 Consumption tax

城市維護建設稅 Tax for maintaining and building cities

資源稅 Resources tax

土地增值稅 Increment tax on land value

其他業務支出 Other business expense

銷售其他材料成本 Other cost of material sale

其他勞務成本 Other cost of service

其他業務稅金及附加費 Other tax and associate charge

費用 Expenses

營業費用 Operating expenses

代銷手續費 Consignment commission charge

運雜費 Transpotation

保險費 Insurance premium

展覽費 Exhibition fees

廣告費 Advertising fees

管理費用 Adminisstrative expenses

職工工資 Staff Salaries

修理費 Repair charge

低值易耗攤銷 Article of consumption

辦公費 Office allowance

差旅費 Travelling expense

工會經費 Labour union expenditure

研究與開發費 Research and development expense

福利費 Employee benefits/welfare

職工教育經費 Personnel ecation

待業保險費 Unemployment insurance

勞動保險費 Labour insurance

醫療保險費 Medical insurance

會議費 Coferemce

聘請中介機構費 Intermediary organs

咨詢費 Consult fees

訴訟費 Legal cost

業務招待費 Business entertainment

技術轉讓費 Technology transfer fees

礦產資源補償費 Mineral resources compensation fees

排污費 Pollution discharge fees

房產稅 Housing property tax

車船使用稅 Vehicle and vessel usage license plate tax（VVULPT）

土地使用稅 Tenure tax

印花稅 Stamp tax

財務費用 Finance charge

利息支出 Interest exchange

匯兌損失 Foreign exchange loss

各項手續費 Charge for trouble

各項專門借款費用 Special—borrowing cost

營業外支出 Nonbusiness expenditure

捐贈支出 Donation outlay

減值准備金 Depreciation reserves

非常損失 Extraordinary loss

處理固定資產凈損失 Net loss on disposal of fixed assets

出售無形資產損失 Loss on sales of intangible assets

固定資產盤虧 Fixed assets inventory loss

債務重組損失 Loss on arrangement

罰款支出 Amercement outlay

所得稅 Income tax

以前年度損益調整 Prior year income adjustment

;

Ⅱ 主營業務收入用英語怎麼翻譯啊

五、損益類 Profit and loss
收入 Income
業務收入 OPERATING INCOME
5101 主營業務收入 Prime operating revenue
產品銷售收入 Sales revenue
服務收入 Service revenue
5102 其他業務收入 Other operating revenu

Ⅲ 會計用語 英語單詞麻煩翻譯下~~別用翻譯機~~謝謝啦~~~

raw materials 原材料
account payable 應付賬款
work in process 在建項目
manufacturing overhead 製造費用
sales commissions expense 銷售傭金支出
administrative salaries expense 主管薪酬支出
over applied超額分配費用（over applied expenses）
actual manufacting overhead 實際間接製造費用
manufacting overhead製造費用
incur 發生
predetermined overhead rate預計製造費用分配率
actual machine hours 實際機器運轉小時
under applied少分配製造費用（under applied overhead）
numerator denominator 分子分母
inventory 存貨
direct labor hours direct labor 直接勞動（時間）
depreciation expense 折舊費
accumulated depreciation 累計折舊

僅供參考

Ⅳ 會計英語專業詞彙

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建議您先把審計和會計考過再說吧。

一、企業財務會計報表封面 FINANCIAL REPORT COVER
報表所屬期間之期末時間點 Period Ended
所屬月份 Reporting Period
報出日期 Submit Date
記賬本位幣幣種 Local Reporting Currency
審核人 Verifier
填表人 Preparer

二、資產負債表 Balance Sheet
資產 Assets
流動資產 Current Assets
貨幣資金 Bank and Cash
短期投資 Current Investment
一年內到期委託貸款 Entrusted loan receivable e within one year
減：一年內到期委託貸款減值准備 Less: Impairment for Entrusted loan receivable e within one year
減：短期投資跌價准備 Less: Impairment for current investment
短期投資凈額 Net bal of current investment
應收票據 Notes receivable
應收股利 Dividend receivable
應收利息 Interest receivable
應收賬款 Account receivable
減：應收賬款壞賬准備 Less: Bad debt provision for Account receivable
應收賬款凈額 Net bal of Account receivable
其他應收款 Other receivable
減：其他應收款壞賬准備 Less: Bad debt provision for Other receivable
其他應收款凈額 Net bal of Other receivable
預付賬款 Prepayment
應收補貼款 Subsidy receivable
存貨 Inventory
減：存貨跌價准備 Less: Provision for Inventory
存貨凈額 Net bal of Inventory
已完工尚未結算款 Amount e from customer for contract work
待攤費用 Deferred Expense
一年內到期的長期債權投資 Long-term debt investment e within one year
一年內到期的應收融資租賃款 Finance lease receivables e within one year
其他流動資產 Other current assets
流動資產合計 Total current assets
長期投資 Long-term investment
長期股權投資 Long-term equity investment
委託貸款 Entrusted loan receivable
長期債權投資 Long-term debt investment
長期投資合計 Total for long-term investment
減：長期股權投資減值准備 Less: Impairment for long-term equity investment
減：長期債權投資減值准備 Less: Impairment for long-term debt investment
減：委託貸款減值准備 Less: Provision for entrusted loan receivable
長期投資凈額 Net bal of long-term investment
其中：合並價差 Include: Goodwill (Negative goodwill)
固定資產 Fixed assets
固定資產原值 Cost
減：累計折舊 Less: Accumulated Depreciation
固定資產凈值 Net bal
減：固定資產減值准備 Less: Impairment for fixed assets
固定資產凈額 NBV of fixed assets
工程物資 Material holds for construction of fixed assets
在建工程 Construction in progress
減：在建工程減值准備 Less: Impairment for construction in progress
在建工程凈額 Net bal of construction in progress
固定資產清理 Fixed assets to be disposed of
固定資產合計 Total fixed assets
無形資產及其他資產 Other assets & Intangible assets
無形資產 Intangible assets
減：無形資產減值准備 Less: Impairment for intangible assets
無形資產凈額 Net bal of intangible assets
長期待攤費用 Long-term deferred expense
融資租賃——未擔保余值 Finance lease – Unguaranteed resial values
融資租賃——應收融資租賃款 Finance lease – Receivables
其他長期資產 Other non-current assets
無形及其他長期資產合計 Total other assets & intangible assets
遞延稅項 Deferred Tax
遞延稅款借項 Deferred Tax assets
資產總計 Total assets
負債及所有者（或股東）權益 Liability & Equity
流動負債 Current liability
短期借款 Short-term loans
應付票據 Notes payable
應付賬款 Accounts payable
已結算尚未完工款
預收賬款 Advance from customers
應付工資 Payroll payable
應付福利費 Welfare payable
應付股利 Dividend payable
應交稅金 Taxes payable
其他應交款 Other fees payable
其他應付款 Other payable
預提費用 Accrued Expense
預計負債 Provision
遞延收益 Deferred Revenue
一年內到期的長期負債 Long-term liability e within one year
其他流動負債 Other current liability
流動負債合計 Total current liability
長期負債 Long-term liability
長期借款 Long-term loans
應付債券 Bonds payable
長期應付款 Long-term payable
專項應付款 Grants & Subsidies received
其他長期負債 Other long-term liability
長期負債合計 Total long-term liability
遞延稅項 Deferred Tax
遞延稅款貸項 Deferred Tax liabilities
負債合計 Total liability
少數股東權益 Minority interests
所有者權益（或股東權益） Owners』 Equity
實收資本（或股本） Paid in capital
減；已歸還投資 Less: Capital redemption
實收資本（或股本）凈額 Net bal of Paid in capital
資本公積 Capital Reserves
盈餘公積 Surplus Reserves
其中：法定公益金 Include: Statutory reserves
未確認投資損失 Unrealised investment losses
未分配利潤 Retained profits after appropriation
其中：本年利潤 Include: Profits for the year
外幣報表折算差額 Translation reserve
所有者（或股東）權益合計 Total Equity
負債及所有者（或股東）權益合計 Total Liability & Equity
三、利潤及利潤分配表 Income statement and profit appropriation
一、主營業務收入 Revenue
減：主營業務成本 Less: Cost of Sales
主營業務稅金及附加 Sales Tax
二、主營業務利潤（虧損以「—」填列） Gross Profit ( - means loss)
加：其他業務收入 Add: Other operating income
減：其他業務支出 Less: Other operating expense
減：營業費用 Selling & Distribution expense
管理費用 G&A expense
財務費用 Finance expense
三、營業利潤（虧損以「—」填列） Profit from operation ( - means loss)
加：投資收益（虧損以「—」填列） Add: Investment income
補貼收入 Subsidy Income
營業外收入 Non-operating income
減：營業外支出 Less: Non-operating expense
四、利潤總額（虧損總額以「—」填列） Profit before Tax
減：所得稅 Less: Income tax
少數股東損益 Minority interest
加：未確認投資損失 Add: Unrealised investment losses
五、凈利潤（凈虧損以「—」填列） Net profit ( - means loss)
加：年初未分配利潤 Add: Retained profits
其他轉入 Other transfer-in
六、可供分配的利潤 Profit available for distribution( - means loss)
減：提取法定盈餘公積 Less: Appropriation of statutory surplus reserves
提取法定公益金 Appropriation of statutory welfare fund
提取職工獎勵及福利基金 Appropriation of staff incentive and welfare fund
提取儲備基金 Appropriation of reserve fund
提取企業發展基金 Appropriation of enterprise expansion fund
利潤歸還投資 Capital redemption
七、可供投資者分配的利潤 Profit available for owners' distribution
減：應付優先股股利 Less: Appropriation of preference share's dividend
提取任意盈餘公積 Appropriation of discretionary surplus reserve
應付普通股股利 Appropriation of ordinary share's dividend
轉作資本（或股本）的普通股股利 Transfer from ordinary share's dividend to paid in capital
八、未分配利潤 Retained profit after appropriation
補充資料： Supplementary Information:
1． 出售、處置部門或被投資單位收益 Gains on disposal of operating divisions or investments
2． 自然災害發生損失 Losses from natural disaster
3． 會計政策變更增加（或減少）利潤總額 Increase (decrease) in profit e to changes in accounting policies
4． 會計估計變更增加（或減少）利潤總額 Increase (decrease) in profit e to changes in accounting estimates
5． 債務重組損失 Losses from debt restructuring

Ⅳ 會計專業英語

一、account

1、含義：n. 賬戶；帳目；賒賬；老主顧；報告；描述；解釋；說明；估計；理由；利益；好處；根據。v. 解釋；導致；報賬；把 ... 視為；歸咎(於)。

2、用法

account 作「賬目」解時指的是財政上的收支記錄，可用於法人,也可用於自然人；作「賬戶」解時可指在銀行等(金融)單位開立的用於存取款項的賬戶，也可指使用互聯網收發電子郵件的賬戶。

作「賒欠賬」解時美式英語中常用charge account，英式英語中常用credit account。account還可作「賬單，交易清單」解。用於比喻account還可作「客戶,老主顧」解，通常指有固定購銷關系，尤其是賒銷協議的單位或個人。

She squared her account at the store.

她在商店裡結清帳目。

We have accounts with most of our suppliers.

我們與大多數供應商都是實行賒購制。

二、asset

1、含義：n. 資產；優點；有用的東西。

2、用法

asset也可作「資產，財產」解，一般指屬於個人或公司所有,可用以抵償債務或變賣後支付債務的財產,常用於復數形式。

assets原來本身就是單數形式，一開始是沒有asset這個詞的，不過現在人較習慣使用asset，而將assets作為復數形式，指「優點」，「資產」，「利益」等。

A sense of humour is a great asset for a person.

幽默感是一個人的寶貴資產。

The firm has an important asset in the person of the director of research.

公司有一巨大財富，就是研究部主任這個人。

三、budget

1、含義：n. 預算。vt. 編預算；為 ... 做預算。vi. 節省開支。adj. 廉價的；不貴的。

2、用法

budget用作名詞的基本意思是「預算」，指計劃著怎樣花錢。也可指政府一年一度的財政預算，還可指一項計劃中的「預算額,經費」。

Congress has approved the new ecational budget.

國會通過了新的教育預算。

Our budget needs drastic revision.

我們的預算需作重大修改。

四、capital

1、含義：n. 首都；資本；大寫字母；[建築]柱頂。adj. 資本的；大寫的；一流的；首要的；極其嚴重的；涉及死亡的。

2、用法

capital的另一個意思是「資本」「資金」，,即創建企業或維持企業生產所需的資金,是抽象名詞，不可數。可用於「a capital of+金額」結構,引申可指「資源」「力量之源泉」等。

Capital and output ratios, especially in those instries which imports technologies, tend to decline.

資本與產出的比率,尤其是在引進技術的企業中呈下降趨勢!

Telegrams are usually typed out in capital letters.

電報通常都用大寫字母打出。

五、expense

1、含義：n. 費用；花費；代價。

2、用法

含有較不確定的意味,泛指「費」「費用」；常指實際支付的費用總數額，有時也指錢的花費。

It's too much of an expense for me to own a car.

對我來說，擁有一輛汽車的花費太大。

Societies should try to save every plant and animal species, regardless of the expense to humans in effort, time, and financial well-being.

社會應盡力挽救每一動植物物種,不管花費多少人力、時間和財力。

Ⅵ 誰能給我一份財務會計基礎詞彙的英語翻譯

資 產 ASSETS

流動資產: CURRENT ASSETS:
現金 Cash on hand
銀行存款 Cash in bank
應收票據 Notes receivable
應收帳款 Accounts receivable (IND.I.A.S.P.A.)
減：壞帳准備 Less: Provision for bad debts
預付貨款 Advances to suppliers
其他應收款 Other receivables
待攤費用 Prepaid expense
存貨 Inventories
減：存貨變現損失准備 Less:Provision for loss on realization of inventories
其他流動資產 Other current assets
流動資產合計 Total current assets
長期投資： LONG-TERM INVESTMENTS:
長期投資 Long-term investments
固定資產： FIXED ASSETS:
固定資產原價 Fixed assets-cost
減：累計折舊 Less: Accumulated depreciation
固定資產凈值 Fixed assets-net value
固定資產清理 Disposal of fixed assets
在建工程： CONSTRUCTION IN PROGRESS:
在建工程 Construction in progress
無形資產: INTANGIBLE ASSETS:
場地使用權 Land occupancy right
工業產權及專有技術 Instry property rights and proprietary technology
其他無形資產 Other intangible assets
無形資產合計 Total intangible assets
其他資產: OTHER ASSETS:
開辦費 Organization expense
其他資產合計 Total other assets
資產總計 TOTAL ASSETS

負債及所有者權益 LIABILITIES AND OWNER'S EQUITY

流動負債： CURRENT LIABILITIES:
短期借款 Short-term loans
應付票據 Notes payable
應付帳款 Accounts payable
應付工資 Accrued payroll
應交稅金 Taxes payable
應付股利 Dividends payable
預收貨款 Advances form customers
其他應交款 Other tiable
其他應付款 Other payables
預提費用 Accrued expense
職工獎勵及福利基金 Staff and workers' bonus and welfare fund
其他流動負債 Other current liabilities
流動負債合計 Total current liabilities
長期負債： LONG-TERM LIABILITIES:
長期借款 Long-term loans
應付公司債 Debentures payable
長期負債合計 Total long-term liabilities
負債合計 Total liablities
所有者權益: OWNER'S EQUITY:
實收資本（非人民幣貨幣資本期末金額） Paid-in capital(amount of non-RMB currency at end of period )
其中： Including:
中方投資（非人民幣貨幣資本期末金額） Chinese investments(amount of non-RMB currency at end of period )
外方投資（非人民幣貨幣資本期末金額） Foreign investments(amount of non-RMB currency at end of period )
資本公積 Capital surplus
儲備基金 Reserve fund
企業發展基金 Enterprise expansion fund
本年利潤 Current year net income
未分配利潤 Undistributed profit
所有者權益合計 Total owner's equity
負債及所有者權益合計 TOTAL LIABILITIES AND OWNER'S EQUITY

營業收入 Sales
其中：出口收入 Including: export sales
減：折扣與折讓 Less: Discounts and allowances
營業收入凈額 Net sales
減：營業成本 Less: Cost of sales
其中：出口成本 Including: Cost of export sales
產品銷售稅金 Sales Taxes
產品銷售毛利 Gross profit
減：銷售費用 Less: Selling expense
管理費用 General and administrative expense
財務費用 Financial expense
其中：利息支出（減利息收入） Including: Interest expense(less interest income)
匯兌損失（減匯兌收益） Exchang loss(less exchange gain)
產品銷售利潤 Income from main operation
加：其他業務利潤 Add:Income from other operations
營業利潤 Operating income
加：投資收益 Add: Investment income
加：營業外收入 Add: Non-operating income
減：營業外支出 Less: Non-operating expense
加：以前年度損益調整 Add: Adjustment to prior year's income and expense
利潤總額 Income before tax
減：所得稅 Less: Income tax
凈利潤 Net income

Ⅶ 請問以下幾個財務術語用英語該怎麼說

Accounting system 會計系統
Income from operations (operating income) 營業收益
Income statement 利潤表
Indirect method 現金流量表編制的間接法
Audit 審計
stitute of CPAs 美Balance sheet 資產負債表
Bookkeepking 簿記
Cash flow prospects 現金流量預測
Certificate in Internal Auditing 內部審計證書
Certificate in Management Accounting 管理會計證書
Certificate Public Accountant注冊會計師
Cost accounting 成本會計
External users 外部使用者
Financial accounting 財務會計
Financial Accounting Standards Board 財務會計准則委員會
Financial forecast 財務預測
Generally accepted accounting principles 公認會計原則
General-purpose information 通用目的信息
Government Accounting Office 政府會計辦公室
Income statement 損益表
Institute of Internal Auditors 內部審計師協會
Institute of Management Accountants 管理會計師協會
Integrity 整合性
Internal auditing 內部審計
Internal control structure 內部控制結構
Internal Revenue Service 國內收入署
Internal users 內部使用者
Management accounting 管理會計
Return of investment 投資回報
Return on investment 投資報酬
Statement of cash flow 現金流量表
Statement of financial position 財務狀況表
Tax accounting 稅務會計
Accounting equation 會計等式
Articulation 勾稽關系

Business entity 企業個體
Cost principle 成本原則
Creditor 債權人

Expenses 費用
Financial statement 財務報表
Financial activities 籌資活動
Going-concern assumption 持續經營假設
Receivables 應收款項
Receiving report 收貨報告
Relevant range 相關范圍
Report form 報告式
Resial value 剩餘價值
Responsibility accounting 責任會計
Investing activities 投資活動
Liabilities 負債
Negative cash flow 負現金流量
Factory overhead cost 製造成本/費用
Financial accounting standards board FASB 財務會計准則委員會
Financial activities 財務活動

Ⅷ 會計英語翻譯

Ordinary Income/Expense 普通所得, 通常收入/花費
Income 收入,所得
Sales 貿易
Sales Discounts 貿易打折
Total Income 總收入
Cost of Goods Sold 所售商品的成本
Cost of Goods Sold 所售商品的成本
Total COGS 總銷貨成本
Gross Profit 毛利潤
Expense 花費
Alarm Expense （？警告）費用
Bank Service Charges 銀行服務手續費
Business Trip Expense 商業旅遊費用
Cleaning Expense 清潔費用
Credit Card Charges 信用卡消費
Delivery Expense 輸送費用
Equipment Rental 設備租用
Franchise Fees 特許經營費用
Insurance 保險
Ocean Delivery In Expense 海上運送花費
Payroll Expenses 薪金支出
Payroll-Cash 工資現金
Payroll-Check 工資支票
Total Payroll Expenses 總薪金支出
Penalty 罰款
Rent 租金
Show Expense ？
Booth Expense 電話費用
Other Show Expense 其他？？費用
Total Show Expense 總？？費用
Supplies 供應
Marketing 市場營銷
Office 辦公室
Warehouse 倉庫
Total Supplies 總供求
Taxes 稅
Payroll-Federal 工資聯發
Payroll-State ？？？
Total Taxes 總稅
Telephone 電話
Trade Mark 商標
Transportation Expense 運輸費用
Car Lease 租車
Gas and Parking 汽油＆停車費用
Other Transportation Expense 其他運輸費用
Total Transportation Expense 總運輸費用
Travel & Ent
Meals 膳食
Total Travel & Ent 總旅行&耳鼻喉科
Utilities 水電費、公用事業
Gas and Electric 電力和煤氣
Total Utilities 總水電費
Warehouse Expense 倉儲費
Waste Expense 廢物
Total Expense 總花費
Net Ordinary Income 凈賺
Net Income 凈收入