备抵呆帐英语怎么说及英文单词
『壹』 有谁知道新会计各科目的英文翻译
1 资产 assets
11~ 12 流动资产 current assets
111 现金及约当现金 cash and cash equivalents
1111 库存现金 cash on hand
1112 零用金/周转金 petty cash/revolving funds
1113 银行存款 cash in banks
1116 在途现金 cash in transit
1117 约当现金 cash equivalents
1118 其它现金及 约当现金 other cash and cash equivalents
112 短期投资 short-term investment
1121 短期投资 -股票 short-term investments - stock
1122 短期投资 -短期票券 short-term investments - short-term notes and bills
1123 短期投资 -政府债券 short-term investments - government bonds
1124 短期投资 -受益凭证 short-term investments - beneficiary certificates
1125 短期投资 -公司债 short-term investments - corporate bonds
1128 短期投资 -其它 short-term investments - other
1129 备抵短期投资跌价损失 allowance for rection of short-term investment to market
113 应收票据 notes receivable
1131 应收票据 notes receivable
1132 应收票据贴现 discounted notes receivable
1137 应收票据 -关系人 notes receivable - related parties
1138 其它应收票据 other notes receivable
1139 备抵呆帐 -应收票据 allowance for uncollec- tible accounts- notes receivable
114 应收帐款 accounts receivable
1141 应收帐款 accounts receivable
1142 应收分期帐款 installment accounts receivable
1147 应收帐款 -关系人 accounts receivable - related parties
1149 备抵呆帐 -应收帐款 allowance for uncollec- tible accounts - accounts receivable
118 其它应收款 other receivables
1181 应收出售远汇款 forward exchange contract receivable
1182 应收远汇款 -外币 forward exchange contract receivable - foreign currencies
1183 买卖远汇折价 discount on forward ex-change contract
1184 应收收益 earned revenue receivable
1185 应收退税款 income tax refund receivable
1187 其它应收款 - 关系人 other receivables - related parties
1188 其它应收款 - 其它 other receivables - other
1189 备抵呆帐 - 其它应收款 allowance for uncollec- tible accounts - other receivables
121~122 存货 inventories
1211 商品存货 merchandise inventory
1212 寄销商品 consigned goods
1213 在途商品 goods in transit
1219 备抵存货跌价损失 allowance for rection of inventory to market
1221 制成品 finished goods
1222 寄销制成品 consigned finished goods
1223 副产品 by-procts
1224 在制品 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 备抵存货跌价损失 allowance for rection of inventory to market
125 预付费用 prepaid expenses
1251 预付薪资 prepaid payroll
1252 预付租金 prepaid rents
1253 预付保险费 prepaid insurance
1254 用品盘存 office supplies
1255 预付所得税 prepaid income tax
1258 其它预付费用 other prepaid expenses
126 预付款项 prepayments
1261 预付货款 prepayment for purchases
1268 其它预付款项 other prepayments
128~129 其它流动资产 other current assets
1281 进项税额 VAT paid ( or input tax)
1282 留抵税额 excess VAT paid (or overpaid VAT)
1283 暂付款 temporary payments
1284 代付款 payment on behalf of others
1285 员工借支 advances to employees
1286 存出保证金 refundable deposits
1287 受限制存款 certificate of deposit-restricted
1291 递延所得税资产 deferred income tax assets
1292 递延兑换损失 deferred foreign exchange losses
1293 业主(股东)往来 owners'(stockholders') current account
1294 同业往来 current account with others
1298 其它流动资产-其它 other current assets - other
13 基金及长期投资 funds and long-term investments
131 基金 funds
1311 偿债基金 redemption fund (or sinking fund)
1312 改良及扩充基金 fund for improvement and expansion
1313 意外损失准备基金 contingency fund
1314 退休基金 pension fund
1318 其它基金 other funds
132 长期投资 long-term investments
1321 长期股权投资 long-term equity investments
1322 长期债券投资 long-term bond investments
1323 长期不动产投资 long-term real estate in-vestments
1324 人寿保险现金解约价值 cash surrender value of life insurance
1328 其它长期投资 other long-term investments
1329 备抵长期投资跌价损失 allowance for excess of cost over market value of long-term investments
14~ 15 固定资产 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 累积折旧 -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 累积折旧 -房屋及建物 accumulated depreciation - buildings
144~146 机(器)具及设备 machinery and equipment
1441 机(器)具 machinery
1448 机(器)具 -重估增值 machinery - revaluation increments
1449 累积折旧 -机(器)具 accumulated depreciation - machinery
151 租赁资产 leased assets
1511 租赁资产 leased assets
1519 累积折旧 -租赁资产 accumulated depreciation - leased assets
152 租赁权益改良 leasehold improvements
1521 租赁权益改良 leasehold improvements
1529 累积折旧- 租赁权益改良 accumulated depreciation - leasehold improvements
156 未完工程及预付购置设备款 construction in progress and prepayments for equipment
1561 未完工程 construction in progress
1562 预付购置设备款 prepayment for equipment
158 杂项固定资产 miscellaneous property, plant, and equipment
1581 杂项固定资产 miscellaneous property, plant, and equipment
1588 杂项固定资产-重估增值 miscellaneous property, plant, and equipment - revaluation increments
1589 累积折旧- 杂项固定资产 accumulated depreciation - miscellaneous property, plant, and equipment
16 递耗资产 depletable assets
161 递耗资产 depletable assets
1611 天然资源 natural resources
1618 天然资源 -重估增值 natural resources -revaluation increments
1619 累积折耗 -天然资源 accumulated depletion - natural resources
17 无形资产 intangible assets
171 商标权 trademarks
1711 商标权 trademarks
172 专利权 patents
1721 专利权 patents
173 特许权 franchise
1731 特许权 franchise
174 著作权 right
1741 著作权 right
175 计算机软件 computer software
1751 计算机软件 computer software cost
176 商誉 goodwill
1761 商誉 goodwill
177 开办费 organization costs
1771 开办费 organization costs
178 其它无形资产 other intangibles
1781 递延退休金成本 deferred pension costs
1782 租赁权益改良 leasehold improvements
1788 其它无形资产-其它 other intangible assets - other
18 其它资产 other assets
181 递延资产 deferred assets
1811 债券发行成本 deferred bond issuance costs
1812 长期预付租金 long-term prepaid rent
1813 长期预付保险费 long-term prepaid insurance
1814 递延所得税资产 deferred income tax assets
1815 预付退休金 prepaid pension cost
1818 其它递延资产 other deferred assets
182 闲置资产 idle assets
1821 闲置资产 idle assets
184 长期应收票据及款项与催收帐款 long-term notes , accounts and overe receivables
1841 长期应收票据 long-term notes receivable
1842 长期应收帐款 long-term accounts receivable
1843 催收帐款 overe receivables
1847 长期应收票据及款项与催收帐款-关系人 long-term notes, accounts and overe receivables- related parties
1848 其它长期应收款项 other long-term receivables
1849 备抵呆帐-长期应收票据及款项与催收帐款 allowance for uncollectible accounts - long-term notes, accounts and overe receivables
185 出租资产 assets leased to others
1851 出租资产 assets leased to others
1858 出租资产 -重估增值 assets leased to others - incremental value from revaluation
1859 累积折旧 -出租资产 accumulated depreciation - assets leased to others
186 存出保证金 refundable deposit
1861 存出保证金 refundable deposits
188 杂项资产 miscellaneous assets
1881 受限制存款 certificate of deposit - restricted
1888 杂项资产 -其它 miscellaneous assets - other
================================================================================
2 负债 liabilities
21~ 22 流动负债 current liabilities
211 短期借款 short-term borrowings(debt)
2111 银行透支 bank overdraft
2112 银行借款 bank loan
2114 短期借款 -业主 short-term borrowings - owners
2115 短期借款 -员工 short-term borrowings - employees
2117 短期借款 -关系人 short-term borrowings- related parties
2118 短期借款 -其它 short-term borrowings - other
212 应付短期票券 short-term notes and bills payable
2121 应付商业本票 commercial paper payable
2122 银行承兑汇票 bank acceptance
2128 其它应付短期票券 other short-term notes and bills payable
2129 应付短期票券折价 discount on short-term notes and bills payable
213 应付票据 notes payable
2131 应付票据 notes payable
2137 应付票据 -关系人 notes payable - related parties
2138 其它应付票据 other notes payable
214 应付帐款 accounts pay able
2141 应付帐款 accounts payable
2147 应付帐款 -关系人 accounts payable - related parties
216 应付所得税 income taxes payable
2161 应付所得税 income tax payable
217 应付费用 accrued expenses
2171 应付薪工 accrued payroll
2172 应付租金 accrued rent payable
2173 应付利息 accrued interest payable
2174 应付营业税 accrued VAT payable
2175 应付税捐 -其它 accrued taxes payable- other
2178 其它应付费用 other accrued expenses payable
218~219 其它应付款 other payables
2181 应付购入远汇款 forward exchange contract payable
2182 应付远汇款 -外币 forward exchange contract payable - foreign currencies
2183 买卖远汇溢价 premium on forward exchange contract
2184 应付土地房屋款 payables on land and building purchased
2185 应付设备款 Payables on equipment
2187 其它应付款 -关系人 other payables - related parties
2191 应付股利 dividend payable
2192 应付红利 bonus payable
2193 应付董监事酬劳 compensation payable to directors and supervisors
2198 其它应付款 -其它 other payables - other
226 预收款项advance receipts
2261 预收货款 sales revenue received in advance
2262 预收收入 revenue received in advance
2268 其它预收款 other advance receipts
227 一年或一营业周期内到期长期负债 long-term liabilities -current portion
2271 一年或一营业周期内到期公司债 corporate bonds payable - current portion
2272 一年或一营业周期内到期长期借款 long-term loans payable - current portion
2273 一年或一营业周期内到期长期应付票据及款项 long-term notes and accounts payable e within one year or one operating cycle
2277 一年或一营业周期内到期长期应付票据及款项-关系人 long-term notes and accounts payables to related parties - current portion
2278 其它一年或一营业周期内到期长期负债 other long-term lia- bilities - current portion
228~229 其它流动负债 other current liabilities
2281 销项税额 VAT received(or output tax)
2283 暂收款 temporary receipts
2284 代收款 receipts under custody
2285 估计售后服务/保固负债 estimated warranty liabilities
2291 递延所得税负债 deferred income tax liabilities
2292 递延兑换利益 deferred foreign exchange gain
2293 业主(股东)往来 owners' current account
2294 同业往来 current account with others
2298 其它流动负债-其它 other current liabilities - others
23 长期负债 long-term liabilities
231 应付公司债 corporate bonds payable
2311 应付公司债 corporate bonds payable
2319 应付公司债溢(折)价 premium(discount) on corporate bonds payable
232 长期借款 long-term loans payable
2321 长期银行借款 long-term loans payable - bank
2324 长期借款 -业主 long-term loans payable - owners
2325 长期借款 -员工 long-term loans payable - employees
2327 长期借款 -关系人 long-term loans payable - related parties
2328 长期借款 -其它 long-term loans payable - other
233 长期应付票据及款项 long-term notes and accounts payable
2331 长期应付票据 long-term notes payable
2332 长期应付帐款 long-term accounts pay-able
2333 长期应付租赁负债 long-term capital lease liabilities
2337 长期应付票据及款项 -关系人 Long-term notes and accounts payable - related parties
2338 其它长期应付款项 other long-term payables
234 估计应付土地增值税 accrued liabilities for land value increment tax
2341 估计应付土地增值税 estimated accrued land value incremental tax pay-able
235 应计退休金负债 accrued pension liabilities
2351 应计退休金负债 accrued pension liabilities
238 其它长期负债 other long-term liabilities
2388 其它长期负债-其它 other long-term liabilities - other
28 其它负债 other liabilities
281 递延负债 deferred liabilities
2811 递延收入 deferred revenue
2814 递延所得税负债 deferred income tax liabilities
2818 其它递延负债 other deferred liabilities
286 存入保证金 deposits received
2861 存入保证金 guarantee deposit received
288 杂项负债 miscellaneous liabilities
2888 杂项负债 -其它 miscellaneous liabilities - other
================================================================================
3 所有者权益 owners' equity
31 资本 capital
311 资本(或股本) capital
3111 普通股股本 capital - common stock
3112 特别股股本 capital - preferred stock
3113 预收股本 capital collected in advance
3114 待分配股票股利 stock dividends to be distributed
3115 资本 capital
32 资本公积 additional paid-in capital
321 股票溢价 paid-in capital in excess of par
3211 普通股股票溢价 paid-in capital in excess of par- common stock
3212 特别股股票溢价 paid-in capital in excess of par- preferred stock
323 资产重估增值准备 capital surplus from assets revaluation
3231 资产重估增值准备 capital surplus from assets revaluation
324 处分资产溢价公积 capital surplus from gain on disposal of assets
3241 处分资产溢价公积 capital surplus from gain on disposal of assets
325 合并公积 capital surplus from business combination
3251 合并公积 capital surplus from business combination
326 受赠公积 donated surplus
3261 受赠公积 donated surplus
328 其它资本公积 other additional paid-in capital
3281 权益法长期股权投资资本公积 additional paid-in capital from investee under equity method
3282 资本公积- 库藏股票交易 additional paid-in capital - treasury stock trans-actions
33 保留盈余(或累积亏损) retained earnings (accumulated deficit)
331 法定盈余公积 legal reserve
3311 法定盈余公积 legal reserve
332 特别盈余公积 special reserve
3321 意外损失准备 contingency reserve
3322 改良扩充准备 improvement and expansion reserve
3323 偿债准备 special reserve for redemption of liabilities
3328 其它特别盈余公积 other special reserve
335 未分配盈余(或累积亏损) retained earnings-unappropriated (or accumulated deficit)
3351 累积盈亏 accumulated profit or loss
3352 前期损益调整 prior period adjustments
3353 本期损益 net income or loss for current period
34 权益调整 equity adjustments
341 长期股权投资未实现跌价损失 unrealized loss on market value decline of long-term equity investments
3411 长期股权投资未实现跌价损失 unrealized loss on market value decline of long-term equity investments
342 累积换算调整数 cumulative translation adjustment
3421 累积换算调整数 cumulative translation adjustments
343 未认列为退休金成本之净损失 net loss not recognized as pension cost
3431 未认列为退休金成本之净损失 net loss not recognized as pension costs
35 库藏股 treasury stock
351 库藏股 treasury stock
3511 库藏股 treasury stock
36 少数股权 minority interest
361 少数股权 minority interest
3611 少数股权 minority interest
================================================================================
4 营业收入 operating revenue
41 销货收入 sales revenue
411 销货收入 sales revenue
4111 销货收入 sales revenue
4112 分期付款销货收入 installment sales revenue
417 销货退回 sales return
4171 销货退回 sales return
419 销货折让 sales allowances
4191 销货折让 sales discounts and allowances
46 劳务收入 service revenue
461 劳务收入 service revenue
4611 劳务收入 service revenue
47 业务收入 agency revenue
471 业务收入 agency revenue
4711 业务收入 agency revenue
48 其它营业收入 other operating revenue
488 其它营业收入-其它 other operating revenue
4888 其它营业收入-其它 other operating revenue - other
========================================================
『贰』 求一段有关会计知识的话译成英文,越通俗易懂越好
Introction to Management Accounting 初级管理会计
Introction to Financial Accounting 基础会计
Intermediate Accounting 中级财务会计
Cost Accounting 成本会计
Accounting Information System 会计电算化
Advanced Accounting 高级财务会计
Government and Nonprofit Accounting 预算会计
Auditing 审计学
Federal Income Taxation 国家税务
Accounting theory 会计理论(财务分析)
Account 科目,帐户
Account format 帐户式
Account payable 应付帐款
Account receivable 应收帐款
Accounting cycle 会计循环,指按顺序进行记录,归类,汇总和编表的全过程。在连续的会计期间周而复始的循环进行
Accounting equation 会计等式:资产 = 负债 + 业主权益
Accounts receivable turnover 应收帐款周转率:一个时期的赊销净额 / 应收帐款平均余额
Accrual basis accounting 应记制,债权发生制:以应收应付为计算基础,以确定本期收益与费用的一种方式。凡应属本期的收益于费用,不论其款项是否以收付,均作为本期收益和费用处理。
Accrued dividend 应计股利
Accrued expense 应记费用:指本期已经发生而尚未支付的各项费用。
Accrued revenue 应记收入
Accumulated depreciation 累计折旧
Acid-test ratio 酸性试验比率,企业速动资产与流动负债的比率,又称quick ratio
Acquisition cost 购置成本
Adjusted trial balance 调整后试算表,指已作调整分录但尚未作结账分录的试算表。
Adjusting entry 调整分录:在会计期末所做的分录,将会计期内因某些原因而未曾记录或未适当记录的会计事项予以记录入帐。
Adverse 应收帐款的帐龄分类
Aging of accounts receivable 应收帐款的帐龄分类
Allocable 应分配的
Allowance for bad debts 备抵坏帐
Allowance for depreciation 备抵折旧
Allowance for doubtful accounts 呆帐备抵
Allowance for uncollectible accounts 呆帐备抵
Allowance method 备抵法:用备抵帐户作为各项资产帐户的抵销帐户,以使交易的费用与收入相互配合的方法。
Amortization 摊销,清偿
Annuity e 期初年金
Annuity method 年金法
Appraisal method 估价法
Asset 资产
Bad debt 坏帐
Bad debt expense 坏帐费用:将坏帐传人费用帐户,冲销应收帐款
Balance sheet 资产负债表
Bank discount 银行贴现折价
Bank reconciliation 银行往来调节:企业自身的存款帐户余额和银行对帐单的余额不符时,应对未达帐进行调节。
Bank statement 银行对帐单,银行每月寄给活期存款客户的对帐单,列明存款兑现支票和服务费用。
Barter 易货交易
Benchmarking 基准,用于比较分析的基期经济资料
Board of directors 董事会
Bond 证券
Bonds payable 应付债券,发行债券公司的一个负债帐户。
Book value 帐面价值
Bookkeeping 簿记
Budget 预算,政府或企业用于控制未来经济活动的财务计划。
Callable bonds 可赎回债券,可以提前偿还的债券又称可赎回债券。 Redeemable bonds
Capital 资金,资本,资方。
Capital expenditure 资本支出,指购买固定资产的支出,或为了一项业务长远利益的支出。资本支出在当期应税所得中,一般不能扣除。但机器设备等价款,可以列支折旧。
Capital lease 资本租赁,税款。又称筹资租赁financing lease。租赁的两种形式之一,另一种是经营租赁operating lease .资本租赁是,承租人在借到资金的同时,又获得一项需要摊销的资产。由承租人负担维修,租金,保险费和
Capital paid in 缴入资本
Capital stock 股本
Capitalize 资本化。
Carry back 抵前
Carry forward 递延, 结转
Cash basis accounting 现收现付制会计,在会计核算中,以款项的实际收付为计算标准,以确定本期收益和费用的方法。这种方法不能正确反应各期损益,顾只适用于非营利单位。
Cash disbursements journal 现金支出簿。
Cash equivalents 现金等价物
Cash flow 现金流量表
Cash in hand 库存现金
Cash receipts journal 现金收入日记帐
Chart of accounts 会计科目表
Classified balance sheet 分类资产负债表,按类别编制的资产负债表,将资产和负债按用途和来源划分为小类,对以清楚地表明资产与负债项目的典体构成情况。
Closing entries 结帐分录,将收入和费用帐户结转于损益帐户的分录。
Closing the accounts 结帐
Collateral 抵押品
Common-size statement 统一度量式财务报表,只有百分比而无金额的报表,将财务报表中的总数作为100%, 并将各项目分别换算为百分比,以分析不同项目的变化和差异。
Common stock 普通股
Compound interest 复利
Comprehensive income 综合收入
Conservatism 稳健主义,对会计事项的处理持稳健态度,不预计收益但预计损失,对资产估价要低,对负债的计算要高。如果没有确定的把握,在报表中所列的事项应使本期收益少计。
Consistency principle 一致性,指各个会计时期会计方法保持一致,以便于不同时期的财务报表进行比较。
Consolidated statements 汇总报表,包括子公司在内的母公司的财务报表。
Contingent liability 或有负债
Contra account 抵消帐户,用于抵减另一帐户余额而设置的帐户。例累积折旧是固定资产的抵消帐户。
Contract interest rate 约定利率
Contributed capital 缴入资本
Control account 控制帐户,总分类帐中的一个帐户,用于统驭几个辅助帐户的总额。辅助帐户的增减也反应在此帐户总额上。
Controlling (majority) interest 控制股权权益。
Convertible bond 可转换债券
Convertible preferred stock 可转换优先股
Copyright 版权
Cost of capital 资本成本,指企业所支付的债务利息和股等,它是决定资本预算的重要因素。
Cost of goods sold 销售成本
Coupon 息票
Credit 信用,信贷,信用证,贷方
Cumulative preferred stock 累积优先股,指当年利润不足发放股息时,可积累至下一年发放的优先股。
Current assets 流动资产
Current liability 流动负债
Expense 支出
Fair market value 公平市价
FIFO 先进先出法
Fixed assets 固定资产
FOB price 离岸价格
Footnotes 表下注释
Foreign exchange 外汇
Franchise 特许权
Freight-in 进货运费
Freight-out 销货运费
General journal 普通日记帐
General ledger 总分类帐
Gross book value 帐面总值
Gross profit 毛利,总利润
Hedge 套期交易
Income statement 损益表
Incremental cost 增值成本
Installment 分期付款
Instrument 证券,票据
Intangible assets 无形资产
Interest 利息
Inventory 存货
Invoice 发票
Issued capital stock 已发行股本
Journal entry 日记帐, 分录
Liability 负债
LIFO 后进先出法
Long-term debt 长期负债
Lower of Cost or Market 成本市价孰低法
Lump sum 一次性付款
Market value 市场价值
Markup 涨价
Mortgage 抵押;债权
Net assets 净资产
Obsolete inventory 作废存货
Partnership 合伙企业
Par value 面值
Patent 专利权
Payroll 工资;工资单
Pension fund 养老金基金
Pension plan 养老金计划
Physical inventory 实地盘存
Pledged asset 抵押资产
Posting 过帐
P,P&E 固定资产
Preference shares 优先股
Preferred stock 优先股
Premium 溢价
Present value 现值
Principal 本金
Refinance 再筹资
Refund 退还;再筹资
Retained earning 留存收益
Revenue 收入
Salvage value 残值
Security 证券,担保品
Segment 分部
Service life 使用年限
Stockholders equity 股东权益
Stock discount 股票折价
Straight line method 直线法
Subsidiary ledger 明细分类帐
Sum-of-the-years-digits method 年数总和法
Tangible assets 有形资产
Voucher check 凭单支票
Withholding 预扣
Work sheet 工作底稿
Write down 减记
Write off 转销,注销
Year-end-adjustment 年终调整
『叁』 求财金英语专业术语,英汉都要有的
ownership 所有权;拥有权
ownership in common 分权共有权
Pacific Basin Central Bank Conference 太平洋地区中央银行会议
Pacific Basin Economic Council 太平洋地区经济议会
Pacific Economic Co-operation Council 太平洋经济合作议会
Pacific Economic Outlook 《太平洋经济展望》
Pacific Finance (Hong Kong) Limited 怡泰富财务(香港)有限公司
package 整套方案
package concept 整体发展概念
package development 组合发展;整体发展
packing credit 打包贷款;打包放款
packing loan 打包放款
paid-in capital 实缴资本;实缴股本
paid-in share 实收股份
paid-up capital 缴足股本
paid-up share capital 缴足款股本
panic buying 恐慌性抢购
panic selling 恐慌性抛售
paper 票据;文件
paper clearing system 票据交换制度
paper gold 纸黄金
paper profit 账面利润;纸上利润
par of exchange 汇兑平价
par value 票面值
parallel transaction 平行交易
parent company 母公司;控股公司
pari passu 平等权利;同等权益;按相同比例
Paris Bourse 巴黎证券交易所
parity of pay 同等薪酬
parity of subsidy principle 相同津贴的原则;平等津贴原则
part owner 有部分拥有权的人
part ownership 部分所有权
partial bid 部分收购建议
partial endorsement 部分背书
partial offer 部分要约
partial return of contribution 发还部分供款
partial settlement 部分交收
participant 参与者
participating preference share 参与优先股
participation 参与;参加;参股
participation in profit 分红
partly paid share 已缴部分股款的股份
partly paid share capital 已缴部分股款的股本
下面网站里面有很多
『肆』 英语翻译:总资产;净资产
总资产:gross asset
净资产:net asset
18 其它资产 other assets
181 递延资产 deferred assets
1811 债券发行成本 deferred bond issuance costs
1812 长期预付租金 long-term prepaid rent
1813 长期预付保险费 long-term prepaid insurance
1814 递延所得税资产 deferred income tax assets
1815 预付退休金 prepaid pension cost
1818 其它递延资产 other deferred assets
182 闲置资产 idle assets
1821 闲置资产 idle assets
184 长期应收票据及款项与催收帐款 long-term notes , accounts and overe receivables
1841 长期应收票据 long-term notes receivable
1842 长期应收帐款 long-term accounts receivable
1843 催收帐款 overe receivables
1847 长期应收票据及款项与催收帐款-关系人 long-term notes, accounts and overe receivables- related parties
1848 其它长期应收款项 other long-term receivables
1849 备抵呆帐-长期应收票据及款项与催收帐款 allowance for uncollectible accounts - long-term notes, accounts and overe receivables
185 出租资产 assets leased to others
1851 出租资产 assets leased to others
1858 出租资产 -重估增值 assets leased to others - incremental value from revaluation
1859 累积折旧 -出租资产 accumulated depreciation - assets leased to others
186 存出保证金 refundable deposit
1861 存出保证金 refundable deposits
188 杂项资产 miscellaneous assets
1881 受限制存款 certificate of deposit - restricted
1888 杂项资产 -其它 miscellaneous assets - other
『伍』 会计专业英语词汇中英文互译
会计专业英语词汇中英文互译
孝携陪资产 assets
流动资产 current assets
现金及约当现金 cash and cash equivalents
库存现金 cash on hand
零用金/周转金 petty cash/revolving funds
银行存款 cash in banks
在途现金 cash in transit
约当现金 cash equivalents
其它现金及 约当现金 other cash and cash equivalents
短期投资 short-term investment
短期投资 -股票 short-term investments - stock
短期投资 -短期票券 short-term investments - short-term notes and bills
短期投资 -政府债券 short-term investments - government bonds
短期投资 -受益凭证 short-term investments - beneficiary certificates
短期投资 -公司债 short-term investments - corporate bonds
短期投资 -其它 short-term investments - other
备抵短期投资跌价损失 allowance for rection of short-term investment to market
应收票据 notes receivable
应收票据 notes receivable
应收票据贴现 discounted notes receivable
应收票巧蠢据 -关系人 notes receivable - related parties
其它应收票据 other notes receivable
备抵呆帐 -应收票据 allowance for uncollec- tible accounts- notes receivable
应收帐款 accounts receivable
应收帐款 accounts receivable
应收分期帐款 installment accounts receivable
应收帐款 -关系人 accounts receivable - related parties
备抵呆帐 -应收帐款 allowance for uncollec- tible accounts - accounts receivable
其它应收款 other receivables
应收出售远汇款 forward exchange contract receivable
应收远汇款 -外币 forward exchange contract receivable - foreign currencies
买卖远汇折价 discount on forward ex-change contract
应收收益 earned revenue receivable
应收退税款 income tax refund receivable
其它应收款 - 关系人 other receivables - related parties
其它应收隐纯款 - 其它 other receivables - other
备抵呆帐 - 其它应收款 allowance for uncollec- tible accounts - other receivables
存货 inventories
在途商品 goods in transit
备抵存货跌价损失 allowance for rection of inventory to market
制成品 finished goods
寄销制成品 consigned finished goods
副产品 by-procts
在制品 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
备抵存货跌价损失 allowance for rection of inventory to market
预付费用 prepaid expenses
预付薪资 prepaid payroll
预付租金 prepaid rents
预付保险费 prepaid insurance
用品盘存 offic
;『陆』 请教几个有关金融的专业术语英语怎么说
利息归本:把抄你的利息变袭成本金,你的钱在证券公司的资金帐户上,每年要给你活期利息,利息归本就是把利息给你成为你的本金,好像是三个月一次。
证券买入:就是买入股票、基金、期货等。股票、基金、期货等统称证券。
证券卖出:把手中的股票、基金、期货等在交易所出手。
证券转银行:就是把证券帐户的钱转到银行卡上,现在好像都通着用。
银行转证券:从银行帐户里转钱证券帐户里,方便购买证券
『柒』 有谁知道新会计各科目的英文翻译
1. 资产 (Assets)
11. 流动资产 (Current Assets)
111. 现金及约当现金 (Cash and Cash Equivalents)
1111. 库存现金 (Cash on Hand)
1112. 零用金/周转金 (Petty Cash/Revolving Funds)
1113. 银行存款 (Cash in Banks)
1116. 在途现金 (Cash in Transit)
1117. 约当现金 (Cash Equivalents)
1118. 其他现金及约当现金 (Other Cash and Cash Equivalents)
112. 短期投资 (Short-term Investment)
1121. 短期投资 - 股票 (Short-term Investments - Stock)
1122. 短期投资 - 短期票券 (Short-term Investments - Short-term Notes and Bills)
1123. 短期投资 - 政府债券 (Short-term Investments - Government Bonds)
1124. 短期投资 - 受益凭证 (Short-term Investments - Beneficiary Certificates)
1125. 短期投资 - 公司债 (Short-term Investments - Corporate Bonds)
1128. 短期投资 - 其他 (Short-term Investments - Other)
1129. 备抵短期投资跌价损失 (Allowance for Rection of Short-term Investment to Market)
113. 应收票据 (Notes Receivable)
1131. 应收票据 (Notes Receivable)
1132. 应收票据贴现 (Discounted Notes Receivable)
1137. 应收票据 - 关系人 (Notes Receivable - Related Parties)
1138. 其他应收票据 (Other Notes Receivable)
1139. 备抵呆帐 - 应收票据 (Allowance for Uncollectible Accounts - Notes Receivable)
114. 应收帐款 (Accounts Receivable)
1141. 应收帐款 (Accounts Receivable)
1142. 应收分期帐款 (Installment Accounts Receivable)
1147. 应收帐款 - 关系人 (Accounts Receivable - Related Parties)
1149. 备抵呆帐 - 应收帐款 (Allowance for Uncollectible Accounts - Accounts Receivable)
118. 其它应收款 (Other Receivables)
1181. 应收出售远汇款 (Forward Exchange Contract Receivable)
1182. 应收远汇款 - 外币 (Forward Exchange Contract Receivable - Foreign Currencies)
1183. 买卖远汇折价 (Discount on Forward Exchange Contract)
1184. 应收收益 (Earned Revenue Receivable)
1185. 应收退税款 (Income Tax Refund Receivable)
1187. 其它应收款 - 关系人 (Other Receivables - Related Parties)
1188. 其它应收款 - 其他 (Other Receivables - Other)
1189. 备抵呆帐 - 其它应收款 (Allowance for Uncollectible Accounts - Other Receivables)
121. 存货 (Inventories)
1211. 商品存货 (Merchandise Inventory)
1212. 寄销商品 (Consigned Goods)
1213. 在途商品 (Goods in Transit)
1219. 备抵存货跌价损失 (Allowance for Rection of Inventory to Market)
122. 制成品 (Finished Goods)
1221. 寄销制成品 (Consigned Finished Goods)
1222. 副产品 (By-procts)
1223. 在制品 (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. 备抵存货跌价损失 (Allowance for Rection of Inventory to Market)
125. 预付费用 (Prepaid Expenses)
1251. 预付薪资 (Prepaid Payroll)
1252. 预付租金 (Prepaid Rents)
1253. 预付保险费 (Prepaid Insurance)
1254. 用品盘存 (Office Supplies)
1255. 预付所得税 (Prepaid Income Tax)
1258. 其它预付费用 (Other Prepaid Expenses)
126. 预付款项 (Prepayments)
1261. 预付货款 (Prepayment for Purchases)
1268. 其它预付款项 (Other Prepayments)
128. 其它流动资产 (Other Current Assets)
1281. 进项税额 (VAT Paid (or Input Tax))
1282. 留抵税额 (Excess VAT Paid (or Overpaid VAT))
1283. 暂付款 (Temporary Payments)
1284. 代付款 (Payment on Behalf of Others)
1285. 员工借支 (Advances to Employees)
1286. 存出保证金 (Refundable Deposits)
1287. 受限制存款 (Certificate of Deposit-Restricted)
129. 其它流动资产 - 其他 (Other Current Assets - Other)
1291. 递延所得税资产 (Deferred Income Tax Assets)
1292. 递延兑换损失 (Deferred Foreign Exchange Losses)
1293. 业主(股东)往来 (Owners'(Stockholders') Current Account)
1294. 同业往来 (Current Account with Others)
1298. 其它流动资产 - 其他 (Other Current Assets - Other)
13. 基金及长期投资 (Funds and Long-term Investments)
131. 基金 (Funds)
1311. 偿债基金 (Redemption Fund (or Sinking Fund))
1312. 改良及扩充基金 (Fund for Improvement and Expansion)
1313. 意外损失准备基金 (Contingency Fund)
1314. 退休基金 (Pension Fund)
1318. 其它基金 (Other Funds)
132. 长期投资 (Long-term Investments)
1321. 长期股权投资 (Long-term Equity Investments)
1322. 长期债券投资 (Long-term Bond Investments)
1323. 长期不动产投资 (Long-term Real Estate Investments)
1324. 人寿保险现金解约价值 (Cash Surrender Value of Life Insurance)
1328. 其它长期投资 (Other Long-term Investments)
1329. 备抵长期投资跌价损失 (Allowance for Excess of Cost over Market Value of Long-term Investments)
14. 固定资产 (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. 累积折旧 - 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. 累积折旧 - 房屋及建物 (Accumulated Depreciation - Buildings)
144. 机(器)具及设备 (Machinery and Equipment)
1441. 机(器)具 (Machinery)
1448. 机(器)具 - 重估增值 (Machinery - Revaluation Increments)
1449. 累积折旧 - 机(器)具 (Accumulated Depreciation - Machinery)
15. 租赁资产 (Leased Assets)
151. 租赁资产 (Leased Assets)
1519. 累积折旧 - 租赁资产 (Accumulated Depreciation - Leased Assets)
152. 租赁权益改良 (Leasehold Improvements