對外負債英語怎麼說及英文翻譯
A. 金融會計專業英語,誰能幫我翻譯一下謝謝各位
First, liquidity :
1, monetary funds
2, short-term investments
3, receivable Bills
4, accounts receivable
5, other receivables
6, prepaid accounts
7, bad debts ready
8, inventory Inventory
Including : raw materials
6.RRaw materials supplier
Finished goods supplier for procts
Foreign goods
Semi-Working process saves
9, the cost of funds
10, the long-term debt e within one year of investment
11, other assets
Total current assets
Second, long-term investment :
1, long-term equity investment
2, the long-term debt investments
Total long-term investment
Third, fixed assets :
Fixed asset price
Less : accumulated depreciation
Net fixed assets
Cut; Fixed assets depreciation ready
1, the net fixed assets
2, engineering materials
3, projects
4, fixed asset liquidation
Total fixed assets
4, intangible assets, and other assets : Intangible assets and other assets
1, intangible assets Intangible assets
2, the long-term cost of funds
3, other long-term assets Intangible assets, and other assets together
5, deferred taxes : 1, deferred tax debits Total assets Liabilities, and the rights and interests of owners (or shareholders) First, current liabilities : Current Liability 1, short-term borrowing 2, Notes payable to Bills 3, accounts payable Account payable 4, received in advance sales 5, to wage salary welfarism 6, payable to pensioners welfarism 7, accounts payable welfarism 8, the other should pay 9, other payables other Accrual expense 10, the cost involved 11, projected liabilities 12, the long-term liabilities e within one year 13, other current liabilities Total current liabilities Second, long-term liabilities : Liabilities Long-term 1, long-term borrowing 2, with bond 3, Long-term expense of long-term receivable payable 4, special es 5, other long-term liabilities Total long-term liabilities 3, deferred taxes : 1, deferred tax credits Total liabilities Fourth, the rights and interests of owners (or shareholders) Owner 's equity (Stockholder' s equity) Paid-up capital (or equity) Area capital stock (Capital stock) Cut; Investment has returned 1, the paid-up capital (or equity) net 2, capital surplus Capital surplus 3, the surplus reserve Including : statutory Chest 4, undistributed profits The rights and interests of owners (or shareholders), together Liabilities, and the rights and interests of owners (or shareholders) Total
B. 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
C. 會計英文專業詞翻譯:短期借款,應付賬款,預計負債,預付賬款..........
短期借款Short Term Loan ,應付賬款accountspayable,預計負債Estimated Liabilities,預付賬款Prepayments
短期借款是指企業根據生產經營的需要,從銀行或其他金融機構借入的償還期在一年以內的各種借款,包括生產周轉借款、臨時借款等。
應付賬款是企業(金融)應支付但尚未支付的手續費和傭金。
預計負債是指根據或有事項等相關准則確認的各項預計負債,包括對外提供擔保、未決訴訟、產品質量保證、重組義務以及固定資產和礦區權益棄置義務等產生的預計負債。
預付賬款是指企業按照購貨合同的規定,預先以貨幣資金或貨幣等價物支付供應單位的款項。
(3)對外負債英語怎麼說及英文翻譯擴展閱讀:
預計負債的賬務處理
一、本科目核算企業確認的對外提供擔保、未決訴訟、產品質量保證、重組義務、虧損性合同等預計負債。
二、本科目可按形成預計負債的交易或事項進行明細核算。
三、預計負債的主要賬務處理。
(一)企業由對外提供擔保、未決訴訟、重組義務產生的預計負債,應按確定的金額,借記「營業外支出」等科目,貸記本科目。由產品質量保證產生的預計負債,應按確定的金額,借記「銷售費用」科目,貸記本科目。
由資產棄置義務產生的預計負債,應按確定的金額,借記「固定資產」或「油氣資產」科目,貸記本科目。在固定資產或油氣資產的使用壽命內,按計算確定各期應負擔的利息費用,借記「財務費用」科目,貸記本科目。
(二)實際清償或沖減的預計負債,借記本科目,貸記「銀行存款」等科目。
(三)根據確鑿證據需要對已確認的預計負債進行調整的,調整增加的預計負債,借記有關科目,貸記本科目;調整減少的預計負債做相反的會計分錄。
四、本科目期末貸方余額,反映企業已確認尚未支付的預計負債。
D. 問一些財務的英文單詞。謝謝
Relling,general and administrative
Operating income:營業收入
Other income and expense:其他收入與費用
Income before provision for income taxes:所得稅稅前收入
Provision for income taxes:所得稅
Net income:凈收入/純利潤
Cash and cash equivalents:現金及現金等價物
Short-term marketable securities:短期債券
Accounts receivable,less allowance:應收賬款,扣除應收賬款壞賬准備
Inventories:存貨
Deferred tax assets:遞延稅務資產
Other current assets:其他短期資產
Total current assets:短期資產合計
Long-term marketable securities:長期債券
Property,plant and equipment,net:廠房及設備,凈值
Goodwill:收購溢價
Acquired intangible asstes,net:收購的無形資產,凈值
Other assets:其他資產
Liabilities and shareholders equity:負債及股東權益
Accounts payable:應付賬款
Accrued expenses:應付費用
Deferred revenue:遞延收入
Total current liabilities:短期負債合計
Deferred revenue-non-current:遞延收入——長期
Other non-current liabilities 其他長期負債
Total liabilities:總負債
Common stock :股票
Retained sarnings:未分配盈利/保留盈餘
Accumulated other comprehensive income:累積其他綜合所得
Total sharehokders equity:總股東權益
Total liabilities and shareholders equity總負債及股東權益
E. 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