備抵呆帳英語怎麼說及英文單詞

『壹』 有誰知道新會計各科目的英文翻譯

1 資產 assets
11~ 12 流動資產 current assets
111 現金及約當現金 cash and cash equivalents
1111 庫存現金 cash on hand
1112 零用金/周轉金 petty cash/revolving funds
1113 銀行存款 cash in banks
1116 在途現金 cash in transit
1117 約當現金 cash equivalents
1118 其它現金及 約當現金 other cash and cash equivalents
112 短期投資 short-term investment
1121 短期投資 -股票 short-term investments - stock
1122 短期投資 -短期票券 short-term investments - short-term notes and bills
1123 短期投資 -政府債券 short-term investments - government bonds
1124 短期投資 -受益憑證 short-term investments - beneficiary certificates
1125 短期投資 -公司債 short-term investments - corporate bonds
1128 短期投資 -其它 short-term investments - other
1129 備抵短期投資跌價損失 allowance for rection of short-term investment to market
113 應收票據 notes receivable
1131 應收票據 notes receivable
1132 應收票據貼現 discounted notes receivable
1137 應收票據 -關系人 notes receivable - related parties
1138 其它應收票據 other notes receivable
1139 備抵呆帳 －應收票據 allowance for uncollec- tible accounts- notes receivable
114 應收帳款 accounts receivable
1141 應收帳款 accounts receivable
1142 應收分期帳款 installment accounts receivable
1147 應收帳款 -關系人 accounts receivable - related parties
1149 備抵呆帳 －應收帳款 allowance for uncollec- tible accounts - accounts receivable
118 其它應收款 other receivables
1181 應收出售遠匯款 forward exchange contract receivable
1182 應收遠匯款 -外幣 forward exchange contract receivable - foreign currencies
1183 買賣遠匯折價 discount on forward ex-change contract
1184 應收收益 earned revenue receivable
1185 應收退稅款 income tax refund receivable
1187 其它應收款 - 關系人 other receivables - related parties
1188 其它應收款 - 其它 other receivables - other
1189 備抵呆帳 - 其它應收款 allowance for uncollec- tible accounts - other receivables
121~122 存貨 inventories
1211 商品存貨 merchandise inventory
1212 寄銷商品 consigned goods
1213 在途商品 goods in transit
1219 備抵存貨跌價損失 allowance for rection of inventory to market
1221 製成品 finished goods
1222 寄銷製成品 consigned finished goods
1223 副產品 by-procts
1224 在製品 work in process
1225 委外加工 work in process - outsourced
1226 原料 raw materials
1227 物料 supplies
1228 在途原物料 materials and supplies in transit
1229 備抵存貨跌價損失 allowance for rection of inventory to market
125 預付費用 prepaid expenses
1251 預付薪資 prepaid payroll
1252 預付租金 prepaid rents
1253 預付保險費 prepaid insurance
1254 用品盤存 office supplies
1255 預付所得稅 prepaid income tax
1258 其它預付費用 other prepaid expenses
126 預付款項 prepayments
1261 預付貨款 prepayment for purchases
1268 其它預付款項 other prepayments
128~129 其它流動資產 other current assets
1281 進項稅額 VAT paid ( or input tax)
1282 留抵稅額 excess VAT paid (or overpaid VAT)
1283 暫付款 temporary payments
1284 代付款 payment on behalf of others
1285 員工借支 advances to employees
1286 存出保證金 refundable deposits
1287 受限制存款 certificate of deposit-restricted
1291 遞延所得稅資產 deferred income tax assets
1292 遞延兌換損失 deferred foreign exchange losses
1293 業主(股東)往來 owners'(stockholders') current account
1294 同業往來 current account with others
1298 其它流動資產-其它 other current assets - other
13 基金及長期投資 funds and long-term investments
131 基金 funds
1311 償債基金 redemption fund (or sinking fund)
1312 改良及擴充基金 fund for improvement and expansion
1313 意外損失准備基金 contingency fund
1314 退休基金 pension fund
1318 其它基金 other funds
132 長期投資 long-term investments
1321 長期股權投資 long-term equity investments
1322 長期債券投資 long-term bond investments
1323 長期不動產投資 long-term real estate in-vestments
1324 人壽保險現金解約價值 cash surrender value of life insurance
1328 其它長期投資 other long-term investments
1329 備抵長期投資跌價損失 allowance for excess of cost over market value of long-term investments
14~ 15 固定資產 property , plant, and equipment
141 土地 land
1411 土地 land
1418 土地-重估增值 land - revaluation increments
142 土地改良物 land improvements
1421 土地改良物 land improvements
1428 土地改良物 -重估增值 land improvements - revaluation increments
1429 累積折舊 -土地改良物 accumulated depreciation - land improvements
143 房屋及建物 buildings
1431 房屋及建物 buildings
1438 房屋及建物 -重估增值 buildings -revaluation increments
1439 累積折舊 -房屋及建物 accumulated depreciation - buildings
144~146 機(器)具及設備 machinery and equipment
1441 機(器)具 machinery
1448 機(器)具 -重估增值 machinery - revaluation increments
1449 累積折舊 -機(器)具 accumulated depreciation - machinery
151 租賃資產 leased assets
1511 租賃資產 leased assets
1519 累積折舊 -租賃資產 accumulated depreciation - leased assets
152 租賃權益改良 leasehold improvements
1521 租賃權益改良 leasehold improvements
1529 累積折舊- 租賃權益改良 accumulated depreciation - leasehold improvements
156 未完工程及預付購置設備款 construction in progress and prepayments for equipment
1561 未完工程 construction in progress
1562 預付購置設備款 prepayment for equipment
158 雜項固定資產 miscellaneous property, plant, and equipment
1581 雜項固定資產 miscellaneous property, plant, and equipment
1588 雜項固定資產-重估增值 miscellaneous property, plant, and equipment - revaluation increments
1589 累積折舊- 雜項固定資產 accumulated depreciation - miscellaneous property, plant, and equipment
16 遞耗資產 depletable assets
161 遞耗資產 depletable assets
1611 天然資源 natural resources
1618 天然資源 -重估增值 natural resources -revaluation increments
1619 累積折耗 -天然資源 accumulated depletion - natural resources
17 無形資產 intangible assets
171 商標權 trademarks
1711 商標權 trademarks
172 專利權 patents
1721 專利權 patents
173 特許權 franchise
1731 特許權 franchise
174 著作權 right
1741 著作權 right
175 計算機軟體 computer software
1751 計算機軟體 computer software cost
176 商譽 goodwill
1761 商譽 goodwill
177 開辦費 organization costs
1771 開辦費 organization costs
178 其它無形資產 other intangibles
1781 遞延退休金成本 deferred pension costs
1782 租賃權益改良 leasehold improvements
1788 其它無形資產-其它 other intangible assets - other
18 其它資產 other assets
181 遞延資產 deferred assets
1811 債券發行成本 deferred bond issuance costs
1812 長期預付租金 long-term prepaid rent
1813 長期預付保險費 long-term prepaid insurance
1814 遞延所得稅資產 deferred income tax assets
1815 預付退休金 prepaid pension cost
1818 其它遞延資產 other deferred assets
182 閑置資產 idle assets
1821 閑置資產 idle assets
184 長期應收票據及款項與催收帳款 long-term notes , accounts and overe receivables
1841 長期應收票據 long-term notes receivable
1842 長期應收帳款 long-term accounts receivable
1843 催收帳款 overe receivables
1847 長期應收票據及款項與催收帳款-關系人 long-term notes, accounts and overe receivables- related parties
1848 其它長期應收款項 other long-term receivables
1849 備抵呆帳-長期應收票據及款項與催收帳款 allowance for uncollectible accounts - long-term notes, accounts and overe receivables
185 出租資產 assets leased to others
1851 出租資產 assets leased to others
1858 出租資產 -重估增值 assets leased to others - incremental value from revaluation
1859 累積折舊 -出租資產 accumulated depreciation - assets leased to others
186 存出保證金 refundable deposit
1861 存出保證金 refundable deposits
188 雜項資產 miscellaneous assets
1881 受限制存款 certificate of deposit - restricted
1888 雜項資產 -其它 miscellaneous assets - other

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2 負債 liabilities
21~ 22 流動負債 current liabilities
211 短期借款 short-term borrowings(debt)
2111 銀行透支 bank overdraft
2112 銀行借款 bank loan
2114 短期借款 -業主 short-term borrowings - owners
2115 短期借款 -員工 short-term borrowings - employees
2117 短期借款 -關系人 short-term borrowings- related parties
2118 短期借款 -其它 short-term borrowings - other
212 應付短期票券 short-term notes and bills payable
2121 應付商業本票 commercial paper payable
2122 銀行承兌匯票 bank acceptance
2128 其它應付短期票券 other short-term notes and bills payable
2129 應付短期票券折價 discount on short-term notes and bills payable
213 應付票據 notes payable
2131 應付票據 notes payable
2137 應付票據 -關系人 notes payable - related parties
2138 其它應付票據 other notes payable
214 應付帳款 accounts pay able
2141 應付帳款 accounts payable
2147 應付帳款 -關系人 accounts payable - related parties
216 應付所得稅 income taxes payable
2161 應付所得稅 income tax payable
217 應付費用 accrued expenses
2171 應付薪工 accrued payroll
2172 應付租金 accrued rent payable
2173 應付利息 accrued interest payable
2174 應付營業稅 accrued VAT payable
2175 應付稅捐 -其它 accrued taxes payable- other
2178 其它應付費用 other accrued expenses payable
218~219 其它應付款 other payables
2181 應付購入遠匯款 forward exchange contract payable
2182 應付遠匯款 -外幣 forward exchange contract payable - foreign currencies
2183 買賣遠匯溢價 premium on forward exchange contract
2184 應付土地房屋款 payables on land and building purchased
2185 應付設備款 Payables on equipment
2187 其它應付款 -關系人 other payables - related parties
2191 應付股利 dividend payable
2192 應付紅利 bonus payable
2193 應付董監事酬勞 compensation payable to directors and supervisors
2198 其它應付款 -其它 other payables - other
226 預收款項advance receipts
2261 預收貨款 sales revenue received in advance
2262 預收收入 revenue received in advance
2268 其它預收款 other advance receipts
227 一年或一營業周期內到期長期負債 long-term liabilities -current portion
2271 一年或一營業周期內到期公司債 corporate bonds payable - current portion
2272 一年或一營業周期內到期長期借款 long-term loans payable - current portion
2273 一年或一營業周期內到期長期應付票據及款項 long-term notes and accounts payable e within one year or one operating cycle
2277 一年或一營業周期內到期長期應付票據及款項-關系人 long-term notes and accounts payables to related parties - current portion
2278 其它一年或一營業周期內到期長期負債 other long-term lia- bilities - current portion
228~229 其它流動負債 other current liabilities
2281 銷項稅額 VAT received(or output tax)
2283 暫收款 temporary receipts
2284 代收款 receipts under custody
2285 估計售後服務/保固負債 estimated warranty liabilities
2291 遞延所得稅負債 deferred income tax liabilities
2292 遞延兌換利益 deferred foreign exchange gain
2293 業主(股東)往來 owners' current account
2294 同業往來 current account with others
2298 其它流動負債-其它 other current liabilities - others
23 長期負債 long-term liabilities
231 應付公司債 corporate bonds payable
2311 應付公司債 corporate bonds payable
2319 應付公司債溢(折)價 premium(discount) on corporate bonds payable
232 長期借款 long-term loans payable
2321 長期銀行借款 long-term loans payable - bank
2324 長期借款 -業主 long-term loans payable - owners
2325 長期借款 -員工 long-term loans payable - employees
2327 長期借款 -關系人 long-term loans payable - related parties
2328 長期借款 -其它 long-term loans payable - other
233 長期應付票據及款項 long-term notes and accounts payable
2331 長期應付票據 long-term notes payable
2332 長期應付帳款 long-term accounts pay-able
2333 長期應付租賃負債 long-term capital lease liabilities
2337 長期應付票據及款項 -關系人 Long-term notes and accounts payable - related parties
2338 其它長期應付款項 other long-term payables
234 估計應付土地增值稅 accrued liabilities for land value increment tax
2341 估計應付土地增值稅 estimated accrued land value incremental tax pay-able
235 應計退休金負債 accrued pension liabilities
2351 應計退休金負債 accrued pension liabilities
238 其它長期負債 other long-term liabilities
2388 其它長期負債-其它 other long-term liabilities - other
28 其它負債 other liabilities
281 遞延負債 deferred liabilities
2811 遞延收入 deferred revenue
2814 遞延所得稅負債 deferred income tax liabilities
2818 其它遞延負債 other deferred liabilities
286 存入保證金 deposits received
2861 存入保證金 guarantee deposit received
288 雜項負債 miscellaneous liabilities
2888 雜項負債 -其它 miscellaneous liabilities - other

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3 所有者權益 owners' equity
31 資本 capital
311 資本（或股本） capital
3111 普通股股本 capital - common stock
3112 特別股股本 capital - preferred stock
3113 預收股本 capital collected in advance
3114 待分配股票股利 stock dividends to be distributed
3115 資本 capital
32 資本公積 additional paid-in capital
321 股票溢價 paid-in capital in excess of par
3211 普通股股票溢價 paid-in capital in excess of par- common stock
3212 特別股股票溢價 paid-in capital in excess of par- preferred stock
323 資產重估增值准備 capital surplus from assets revaluation
3231 資產重估增值准備 capital surplus from assets revaluation
324 處分資產溢價公積 capital surplus from gain on disposal of assets
3241 處分資產溢價公積 capital surplus from gain on disposal of assets
325 合並公積 capital surplus from business combination
3251 合並公積 capital surplus from business combination
326 受贈公積 donated surplus
3261 受贈公積 donated surplus
328 其它資本公積 other additional paid-in capital
3281 權益法長期股權投資資本公積 additional paid-in capital from investee under equity method
3282 資本公積- 庫藏股票交易 additional paid-in capital - treasury stock trans-actions
33 保留盈餘(或累積虧損) retained earnings (accumulated deficit)
331 法定盈餘公積 legal reserve
3311 法定盈餘公積 legal reserve
332 特別盈餘公積 special reserve
3321 意外損失准備 contingency reserve
3322 改良擴充准備 improvement and expansion reserve
3323 償債准備 special reserve for redemption of liabilities
3328 其它特別盈餘公積 other special reserve
335 未分配盈餘(或累積虧損) retained earnings-unappropriated (or accumulated deficit)
3351 累積盈虧 accumulated profit or loss
3352 前期損益調整 prior period adjustments
3353 本期損益 net income or loss for current period
34 權益調整 equity adjustments
341 長期股權投資未實現跌價損失 unrealized loss on market value decline of long-term equity investments
3411 長期股權投資未實現跌價損失 unrealized loss on market value decline of long-term equity investments
342 累積換算調整數 cumulative translation adjustment
3421 累積換算調整數 cumulative translation adjustments
343 未認列為退休金成本之凈損失 net loss not recognized as pension cost
3431 未認列為退休金成本之凈損失 net loss not recognized as pension costs
35 庫藏股 treasury stock
351 庫藏股 treasury stock
3511 庫藏股 treasury stock
36 少數股權 minority interest
361 少數股權 minority interest
3611 少數股權 minority interest

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4 營業收入 operating revenue
41 銷貨收入 sales revenue
411 銷貨收入 sales revenue
4111 銷貨收入 sales revenue
4112 分期付款銷貨收入 installment sales revenue
417 銷貨退回 sales return
4171 銷貨退回 sales return
419 銷貨折讓 sales allowances
4191 銷貨折讓 sales discounts and allowances
46 勞務收入 service revenue
461 勞務收入 service revenue
4611 勞務收入 service revenue
47 業務收入 agency revenue
471 業務收入 agency revenue
4711 業務收入 agency revenue
48 其它營業收入 other operating revenue
488 其它營業收入-其它 other operating revenue
4888 其它營業收入-其它 other operating revenue - other
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『貳』 求一段有關會計知識的話譯成英文,越通俗易懂越好

Introction to Management Accounting 初級管理會計

Introction to Financial Accounting 基礎會計

Intermediate Accounting 中級財務會計

Cost Accounting 成本會計

Accounting Information System 會計電算化

Advanced Accounting 高級財務會計

Government and Nonprofit Accounting 預算會計

Auditing 審計學

Federal Income Taxation 國家稅務

Accounting theory 會計理論(財務分析)

Account 科目，帳戶

Account format 帳戶式

Account payable 應付帳款

Account receivable 應收帳款

Accounting cycle 會計循環，指按順序進行記錄，歸類，匯總和編表的全過程。在連續的會計期間周而復始的循環進行

Accounting equation 會計等式：資產 = 負債 + 業主權益

Accounts receivable turnover 應收帳款周轉率：一個時期的賒銷凈額 / 應收帳款平均余額

Accrual basis accounting 應記制，債權發生制：以應收應付為計算基礎，以確定本期收益與費用的一種方式。凡應屬本期的收益於費用，不論其款項是否以收付，均作為本期收益和費用處理。

Accrued dividend 應計股利

Accrued expense 應記費用：指本期已經發生而尚未支付的各項費用。

Accrued revenue 應記收入

Accumulated depreciation 累計折舊

Acid-test ratio 酸性試驗比率，企業速動資產與流動負債的比率，又稱quick ratio

Acquisition cost 購置成本

Adjusted trial balance 調整後試算表，指已作調整分錄但尚未作結賬分錄的試算表。

Adjusting entry 調整分錄：在會計期末所做的分錄，將會計期內因某些原因而未曾記錄或未適當記錄的會計事項予以記錄入帳。

Adverse 應收帳款的帳齡分類

Aging of accounts receivable 應收帳款的帳齡分類

Allocable 應分配的

Allowance for bad debts 備抵壞帳

Allowance for depreciation 備抵折舊

Allowance for doubtful accounts 呆帳備抵

Allowance for uncollectible accounts 呆帳備抵

Allowance method 備抵法：用備抵帳戶作為各項資產帳戶的抵銷帳戶，以使交易的費用與收入相互配合的方法。

Amortization 攤銷,清償

Annuity e 期初年金

Annuity method 年金法

Appraisal method 估價法

Asset 資產

Bad debt 壞帳

Bad debt expense 壞帳費用：將壞帳傳人費用帳戶，沖銷應收帳款

Balance sheet 資產負債表

Bank discount 銀行貼現折價

Bank reconciliation 銀行往來調節：企業自身的存款帳戶余額和銀行對帳單的余額不符時，應對未達帳進行調節。

Bank statement 銀行對帳單，銀行每月寄給活期存款客戶的對帳單，列明存款兌現支票和服務費用。

Barter 易貨交易

Benchmarking 基準，用於比較分析的基期經濟資料

Board of directors 董事會

Bond 證券

Bonds payable 應付債券，發行債券公司的一個負債帳戶。

Book value 帳面價值

Bookkeeping 簿記

Budget 預算，政府或企業用於控制未來經濟活動的財務計劃。

Callable bonds 可贖回債券，可以提前償還的債券又稱可贖回債券。 Redeemable bonds

Capital 資金，資本，資方。

Capital expenditure 資本支出，指購買固定資產的支出，或為了一項業務長遠利益的支出。資本支出在當期應稅所得中，一般不能扣除。但機器設備等價款，可以列支折舊。

Capital lease 資本租賃，稅款。又稱籌資租賃financing lease。租賃的兩種形式之一，另一種是經營租賃operating lease .資本租賃是，承租人在借到資金的同時，又獲得一項需要攤銷的資產。由承租人負擔維修，租金，保險費和

Capital paid in 繳入資本

Capital stock 股本

Capitalize 資本化。

Carry back 抵前

Carry forward 遞延, 結轉

Cash basis accounting 現收現付制會計，在會計核算中，以款項的實際收付為計算標准，以確定本期收益和費用的方法。這種方法不能正確反應各期損益，顧只適用於非營利單位。

Cash disbursements journal 現金支出簿。

Cash equivalents 現金等價物

Cash flow 現金流量表

Cash in hand 庫存現金

Cash receipts journal 現金收入日記帳

Chart of accounts 會計科目表

Classified balance sheet 分類資產負債表，按類別編制的資產負債表，將資產和負債按用途和來源劃分為小類，對以清楚地表明資產與負債項目的典體構成情況。

Closing entries 結帳分錄，將收入和費用帳戶結轉於損益帳戶的分錄。

Closing the accounts 結帳

Collateral 抵押品

Common-size statement 統一度量式財務報表，只有百分比而無金額的報表，將財務報表中的總數作為100%， 並將各項目分別換算為百分比，以分析不同項目的變化和差異。

Common stock 普通股

Compound interest 復利

Comprehensive income 綜合收入

Conservatism 穩健主義，對會計事項的處理持穩健態度，不預計收益但預計損失，對資產估價要低，對負債的計算要高。如果沒有確定的把握，在報表中所列的事項應使本期收益少計。

Consistency principle 一致性，指各個會計時期會計方法保持一致，以便於不同時期的財務報表進行比較。

Consolidated statements 匯總報表，包括子公司在內的母公司的財務報表。

Contingent liability 或有負債

Contra account 抵消帳戶，用於抵減另一帳戶余額而設置的帳戶。例累積折舊是固定資產的抵消帳戶。

Contract interest rate 約定利率

Contributed capital 繳入資本

Control account 控制帳戶，總分類帳中的一個帳戶，用於統馭幾個輔助帳戶的總額。輔助帳戶的增減也反應在此帳戶總額上。

Controlling (majority) interest 控制股權權益。

Convertible bond 可轉換債券

Convertible preferred stock 可轉換優先股

Copyright 版權

Cost of capital 資本成本，指企業所支付的債務利息和股等，它是決定資本預算的重要因素。

Cost of goods sold 銷售成本

Coupon 息票

Credit 信用，信貸，信用證，貸方

Cumulative preferred stock 累積優先股，指當年利潤不足發放股息時，可積累至下一年發放的優先股。

Current assets 流動資產

Current liability 流動負債

Expense 支出

Fair market value 公平市價

FIFO 先進先出法

Fixed assets 固定資產

FOB price 離岸價格

Footnotes 表下注釋

Foreign exchange 外匯

Franchise 特許權

Freight-in 進貨運費

Freight-out 銷貨運費

General journal 普通日記帳

General ledger 總分類帳

Gross book value 帳面總值

Gross profit 毛利,總利潤

Hedge 套期交易

Income statement 損益表

Incremental cost 增值成本

Installment 分期付款

Instrument 證券，票據

Intangible assets 無形資產

Interest 利息

Inventory 存貨

Invoice 發票

Issued capital stock 已發行股本

Journal entry 日記帳, 分錄

Liability 負債

LIFO 後進先出法

Long-term debt 長期負債

Lower of Cost or Market 成本市價孰低法

Lump sum 一次性付款

Market value 市場價值

Markup 漲價

Mortgage 抵押;債權

Net assets 凈資產

Obsolete inventory 作廢存貨

Partnership 合夥企業

Par value 面值

Patent 專利權

Payroll 工資;工資單

Pension fund 養老金基金

Pension plan 養老金計劃

Physical inventory 實地盤存

Pledged asset 抵押資產

Posting 過帳

P,P&E 固定資產

Preference shares 優先股

Preferred stock 優先股

Premium 溢價

Present value 現值

Principal 本金

Refinance 再籌資

Refund 退還;再籌資

Retained earning 留存收益

Revenue 收入

Salvage value 殘值

Security 證券，擔保品

Segment 分部

Service life 使用年限

Stockholders equity 股東權益

Stock discount 股票折價

Straight line method 直線法

Subsidiary ledger 明細分類帳

Sum-of-the-years-digits method 年數總和法

Tangible assets 有形資產

Voucher check 憑單支票

Withholding 預扣

Work sheet 工作底稿

Write down 減記

Write off 轉銷，注銷

Year-end-adjustment 年終調整

『叄』 求財金英語專業術語，英漢都要有的

ownership 所有權；擁有權

ownership in common 分權共有權

Pacific Basin Central Bank Conference 太平洋地區中央銀行會議

Pacific Basin Economic Council 太平洋地區經濟議會

Pacific Economic Co-operation Council 太平洋經濟合作議會

Pacific Economic Outlook 《太平洋經濟展望》

Pacific Finance (Hong Kong) Limited 怡泰富財務（香港）有限公司

package 整套方案

package concept 整體發展概念

package development 組合發展；整體發展

packing credit 打包貸款；打包放款

packing loan 打包放款

paid-in capital 實繳資本；實繳股本

paid-in share 實收股份

paid-up capital 繳足股本

paid-up share capital 繳足款股本

panic buying 恐慌性搶購

panic selling 恐慌性拋售

paper 票據；文件

paper clearing system 票據交換制度

paper gold 紙黃金

paper profit 賬面利潤；紙上利潤

par of exchange 匯兌平價

par value 票面值

parallel transaction 平行交易

parent company 母公司；控股公司

pari passu 平等權利；同等權益；按相同比例

Paris Bourse 巴黎證券交易所

parity of pay 同等薪酬

parity of subsidy principle 相同津貼的原則；平等津貼原則

part owner 有部分擁有權的人

part ownership 部分所有權

partial bid 部分收購建議

partial endorsement 部分背書

partial offer 部分要約

partial return of contribution 發還部分供款

partial settlement 部分交收

participant 參與者

participating preference share 參與優先股

participation 參與；參加；參股

participation in profit 分紅

partly paid share 已繳部分股款的股份

partly paid share capital 已繳部分股款的股本

下面網站裡面有很多

『肆』 英語翻譯：總資產；凈資產

總資產:gross asset
凈資產:net asset
18 其它資產 other assets
181 遞延資產 deferred assets
1811 債券發行成本 deferred bond issuance costs
1812 長期預付租金 long-term prepaid rent
1813 長期預付保險費 long-term prepaid insurance
1814 遞延所得稅資產 deferred income tax assets
1815 預付退休金 prepaid pension cost
1818 其它遞延資產 other deferred assets
182 閑置資產 idle assets
1821 閑置資產 idle assets
184 長期應收票據及款項與催收帳款 long-term notes , accounts and overe receivables
1841 長期應收票據 long-term notes receivable
1842 長期應收帳款 long-term accounts receivable
1843 催收帳款 overe receivables
1847 長期應收票據及款項與催收帳款-關系人 long-term notes, accounts and overe receivables- related parties
1848 其它長期應收款項 other long-term receivables
1849 備抵呆帳-長期應收票據及款項與催收帳款 allowance for uncollectible accounts - long-term notes, accounts and overe receivables
185 出租資產 assets leased to others
1851 出租資產 assets leased to others
1858 出租資產 -重估增值 assets leased to others - incremental value from revaluation
1859 累積折舊 -出租資產 accumulated depreciation - assets leased to others
186 存出保證金 refundable deposit
1861 存出保證金 refundable deposits
188 雜項資產 miscellaneous assets
1881 受限制存款 certificate of deposit - restricted
1888 雜項資產 -其它 miscellaneous assets - other

『伍』 會計專業英語詞彙中英文互譯

會計專業英語詞彙中英文互譯

孝攜陪資產 assets

流動資產 current assets

現金及約當現金 cash and cash equivalents

庫存現金 cash on hand

零用金/周轉金 petty cash/revolving funds

銀行存款 cash in banks

在途現金 cash in transit

約當現金 cash equivalents

其它現金及 約當現金 other cash and cash equivalents

短期投資 short-term investment

短期投資 -股票 short-term investments - stock

短期投資 -短期票券 short-term investments - short-term notes and bills

短期投資 -政府債券 short-term investments - government bonds

短期投資 -受益憑證 short-term investments - beneficiary certificates

短期投資 -公司債 short-term investments - corporate bonds

短期投資 -其它 short-term investments - other

備抵短期投資跌價損失 allowance for rection of short-term investment to market

應收票據 notes receivable

應收票據 notes receivable

應收票據貼現 discounted notes receivable

應收票巧蠢據 -關系人 notes receivable - related parties

其它應收票據 other notes receivable

備抵呆帳 －應收票據 allowance for uncollec- tible accounts- notes receivable

應收帳款 accounts receivable

應收帳款 accounts receivable

應收分期帳款 installment accounts receivable

應收帳款 -關系人 accounts receivable - related parties

備抵呆帳 －應收帳款 allowance for uncollec- tible accounts - accounts receivable

其它應收款 other receivables

應收出售遠匯款 forward exchange contract receivable

應收遠匯款 -外幣 forward exchange contract receivable - foreign currencies

買賣遠匯折價 discount on forward ex-change contract

應收收益 earned revenue receivable

應收退稅款 income tax refund receivable

其它應收款 - 關系人 other receivables - related parties

其它應收隱純款 - 其它 other receivables - other

備抵呆帳 - 其它應收款 allowance for uncollec- tible accounts - other receivables

存貨 inventories

在途商品 goods in transit

備抵存貨跌價損失 allowance for rection of inventory to market

製成品 finished goods

寄銷製成品 consigned finished goods

副產品 by-procts

在製品 work in process

委外加工 work in process - outsourced

原料 raw materials

物料 supplies

在途原物料 materials and supplies in transit

備抵存貨跌價損失 allowance for rection of inventory to market

預付費用 prepaid expenses

預付薪資 prepaid payroll

預付租金 prepaid rents

預付保險費 prepaid insurance

用品盤存 offic

『陸』 請教幾個有關金融的專業術語英語怎麼說

利息歸本：把抄你的利息變襲成本金，你的錢在證券公司的資金帳戶上，每年要給你活期利息，利息歸本就是把利息給你成為你的本金，好像是三個月一次。
證券買入：就是買入股票、基金、期貨等。股票、基金、期貨等統稱證券。
證券賣出：把手中的股票、基金、期貨等在交易所出手。
證券轉銀行：就是把證券帳戶的錢轉到銀行卡上，現在好像都通著用。
銀行轉證券：從銀行帳戶里轉錢證券帳戶里，方便購買證券

『柒』 有誰知道新會計各科目的英文翻譯

1. 資產 (Assets)
11. 流動資產 (Current Assets)
111. 現金及約當現金 (Cash and Cash Equivalents)
1111. 庫存現金 (Cash on Hand)
1112. 零用金/周轉金 (Petty Cash/Revolving Funds)
1113. 銀行存款 (Cash in Banks)
1116. 在途現金 (Cash in Transit)
1117. 約當現金 (Cash Equivalents)
1118. 其他現金及約當現金 (Other Cash and Cash Equivalents)
112. 短期投資 (Short-term Investment)
1121. 短期投資 - 股票 (Short-term Investments - Stock)
1122. 短期投資 - 短期票券 (Short-term Investments - Short-term Notes and Bills)
1123. 短期投資 - 政府債券 (Short-term Investments - Government Bonds)
1124. 短期投資 - 受益憑證 (Short-term Investments - Beneficiary Certificates)
1125. 短期投資 - 公司債 (Short-term Investments - Corporate Bonds)
1128. 短期投資 - 其他 (Short-term Investments - Other)
1129. 備抵短期投資跌價損失 (Allowance for Rection of Short-term Investment to Market)
113. 應收票據 (Notes Receivable)
1131. 應收票據 (Notes Receivable)
1132. 應收票據貼現 (Discounted Notes Receivable)
1137. 應收票據 - 關系人 (Notes Receivable - Related Parties)
1138. 其他應收票據 (Other Notes Receivable)
1139. 備抵呆帳 - 應收票據 (Allowance for Uncollectible Accounts - Notes Receivable)
114. 應收帳款 (Accounts Receivable)
1141. 應收帳款 (Accounts Receivable)
1142. 應收分期帳款 (Installment Accounts Receivable)
1147. 應收帳款 - 關系人 (Accounts Receivable - Related Parties)
1149. 備抵呆帳 - 應收帳款 (Allowance for Uncollectible Accounts - Accounts Receivable)
118. 其它應收款 (Other Receivables)
1181. 應收出售遠匯款 (Forward Exchange Contract Receivable)
1182. 應收遠匯款 - 外幣 (Forward Exchange Contract Receivable - Foreign Currencies)
1183. 買賣遠匯折價 (Discount on Forward Exchange Contract)
1184. 應收收益 (Earned Revenue Receivable)
1185. 應收退稅款 (Income Tax Refund Receivable)
1187. 其它應收款 - 關系人 (Other Receivables - Related Parties)
1188. 其它應收款 - 其他 (Other Receivables - Other)
1189. 備抵呆帳 - 其它應收款 (Allowance for Uncollectible Accounts - Other Receivables)
121. 存貨 (Inventories)
1211. 商品存貨 (Merchandise Inventory)
1212. 寄銷商品 (Consigned Goods)
1213. 在途商品 (Goods in Transit)
1219. 備抵存貨跌價損失 (Allowance for Rection of Inventory to Market)
122. 製成品 (Finished Goods)
1221. 寄銷製成品 (Consigned Finished Goods)
1222. 副產品 (By-procts)
1223. 在製品 (Work in Process)
1224. 委外加工 (Work in Process - Outsourced)
1225. 原料 (Raw Materials)
1226. 物料 (Supplies)
1227. 在途原物料 (Materials and Supplies in Transit)
1228. 備抵存貨跌價損失 (Allowance for Rection of Inventory to Market)
125. 預付費用 (Prepaid Expenses)
1251. 預付薪資 (Prepaid Payroll)
1252. 預付租金 (Prepaid Rents)
1253. 預付保險費 (Prepaid Insurance)
1254. 用品盤存 (Office Supplies)
1255. 預付所得稅 (Prepaid Income Tax)
1258. 其它預付費用 (Other Prepaid Expenses)
126. 預付款項 (Prepayments)
1261. 預付貨款 (Prepayment for Purchases)
1268. 其它預付款項 (Other Prepayments)
128. 其它流動資產 (Other Current Assets)
1281. 進項稅額 (VAT Paid (or Input Tax))
1282. 留抵稅額 (Excess VAT Paid (or Overpaid VAT))
1283. 暫付款 (Temporary Payments)
1284. 代付款 (Payment on Behalf of Others)
1285. 員工借支 (Advances to Employees)
1286. 存出保證金 (Refundable Deposits)
1287. 受限制存款 (Certificate of Deposit-Restricted)
129. 其它流動資產 - 其他 (Other Current Assets - Other)
1291. 遞延所得稅資產 (Deferred Income Tax Assets)
1292. 遞延兌換損失 (Deferred Foreign Exchange Losses)
1293. 業主(股東)往來 (Owners'(Stockholders') Current Account)
1294. 同業往來 (Current Account with Others)
1298. 其它流動資產 - 其他 (Other Current Assets - Other)
13. 基金及長期投資 (Funds and Long-term Investments)
131. 基金 (Funds)
1311. 償債基金 (Redemption Fund (or Sinking Fund))
1312. 改良及擴充基金 (Fund for Improvement and Expansion)
1313. 意外損失准備基金 (Contingency Fund)
1314. 退休基金 (Pension Fund)
1318. 其它基金 (Other Funds)
132. 長期投資 (Long-term Investments)
1321. 長期股權投資 (Long-term Equity Investments)
1322. 長期債券投資 (Long-term Bond Investments)
1323. 長期不動產投資 (Long-term Real Estate Investments)
1324. 人壽保險現金解約價值 (Cash Surrender Value of Life Insurance)
1328. 其它長期投資 (Other Long-term Investments)
1329. 備抵長期投資跌價損失 (Allowance for Excess of Cost over Market Value of Long-term Investments)
14. 固定資產 (Property, Plant, and Equipment)
141. 土地 (Land)
1411. 土地 (Land)
1418. 土地 - 重估增值 (Land - Revaluation Increments)
142. 土地改良物 (Land Improvements)
1421. 土地改良物 (Land Improvements)
1428. 土地改良物 - 重估增值 (Land Improvements - Revaluation Increments)
1429. 累積折舊 - 土地改良物 (Accumulated Depreciation - Land Improvements)
143. 房屋及建物 (Buildings)
1431. 房屋及建物 (Buildings)
1438. 房屋及建物 - 重估增值 (Buildings - Revaluation Increments)
1439. 累積折舊 - 房屋及建物 (Accumulated Depreciation - Buildings)
144. 機(器)具及設備 (Machinery and Equipment)
1441. 機(器)具 (Machinery)
1448. 機(器)具 - 重估增值 (Machinery - Revaluation Increments)
1449. 累積折舊 - 機(器)具 (Accumulated Depreciation - Machinery)
15. 租賃資產 (Leased Assets)
151. 租賃資產 (Leased Assets)
1519. 累積折舊 - 租賃資產 (Accumulated Depreciation - Leased Assets)
152. 租賃權益改良 (Leasehold Improvements