分外股利英語怎麼說及英文翻譯

『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』 有幾個財會單詞幫忙翻譯成英文

1)一般風險准備
general risk allowance

2)處置子公司及其他經營單位收回回的現金凈額
net cash inflows of disposal of subsidiaries and other business entities

3)取得子公司及其他營業答單位支付的現金凈額
net cash outflows of procurement of subsidiaries and other business units

4)子公司吸收少數股東投資收到的現金
cash inflows from minority investment in subsidiaries

5)子公司支付給少數股東的股利,利潤
dividends and earnings paid to minorities by subsidiaries

『叄』 求有關會計方面的專業術語的英文翻譯

Account 帳戶
Accounting system 會計系統
American Accounting Association 美國會計協會
American Institute of CPAs 美國注冊會計師協會
Audit 審計
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
Securities and Exchange Commission 證券交易委員會
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
Assets 資產
Business entity 企業個體
Capital stock 股本
Corporation 公司
Cost principle 成本原則
Creditor 債權人
Deflation 通貨緊縮
Disclosure 批露
Expenses 費用
Financial statement 財務報表
Financial activities 籌資活動
Going-concern assumption 持續經營假設
Inflation 通貨膨漲
Investing activities 投資活動
Liabilities 負債
Negative cash flow 負現金流量
Operating activities 經營活動
Owner's equity 所有者權益
Partnership 合夥企業
Positive cash flow 正現金流量
Retained earning 留存利潤
Revenue 收入
Sole proprietorship 獨資企業
Solvency 清償能力
Stable-dollar assumption 穩定貨幣假設
Stockholders 股東
Stockholders' equity 股東權益
Window dressing 門麵粉飾

『肆』 會計專業英語翻譯，急~~

微觀經濟學和FISH - 本量利分析

FISH應該是一個什麼呢。FISH本意是魚的意思，但這里肯定不是，我覺得是一個縮寫。

我繼續查下，等更新！

順便給你一些會計專業詞彙中英對照
政治風險 political risk
再開票中心 re-invoicing center V&W @ ?0_ i F-[
現代管理會計專門方法 special methods of modern management accounting
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提前與延期支付 Leads and Lags | G.| ` g |1U q
特許權使用管理費 fees and royalties
跨國資本成本的計算 the cost of capital for foreign investments
跨國運轉資本會計 multinational working capital management:b T a.f #r3u
跨國經營企業業績評價 multinational performance evaluation@ F-F F p7Y W+K
經濟風險管理 managing economic exposure !I w V+I b8y y*D Z%`
交易風險管理 managing transaction exposure
換算風險管理 managing translation exposure F(n u i w8g T A
國際投資決策會計 foreign project appraisal%{6[+A U1U
國際投資決策會計 foreign project appraisal%I6n { N d;C i'K3D U
國際存貨管理 international inventory management Q9d Z7O3C*z t n1@"b `
股利轉移 dividend remittances
公司內部貸款 inter-company loans
凍結資金轉移 repatriating blocked funds0B G&n.E {&f%W
凍結資金保值 maintaining the value of blocked funds
調整後的凈現值 adjusted net present value
配比原則 matching G+R;$b f G D3n
旅遊、飲食服務企業會計 accounting of tourism and service
施工企業會計 accounting of construction enterprises W1P)R U+W:? P
民航運輸企業會計 accounting of civil aviation transportation enterprises M v"J G W!~ [2Z
企業會計 business accounting!V7b*V+M t#a,P P T2V
商品流通企業會計 accounting of commercial enterprises
權責發生制原則 accrual basis
農業會計 accounting of agricultural enterprises
實現原則 realization principle
歷史成本原則 principle of historical cost h j z N/J3` L!
外商投資企業會計 accounting of enterprises with foreign investment
通用報表 all-purpose financial statements g N,M$p R f6M2G
鐵路運輸企業會計 accounting of rail way transportation enterprises
所有者權益 owners equity
w4n8u-u F9z;D 所有者權益 owners equity+E+Q9v;g t y i(Y
實質量於形式 substance over form
修正性慣例 principle of exceptions
信息系統論 information system perspective
相關性原則 relevance;S X o N t X y
微觀會計 micro-accounting u6n"~ C O O%Y Z+a z&A
客觀性原則 objectivity;N )[ y+i
可比性原則 comparability
謹慎性原則 prudence
金融企業會計 accounting of financial institutions ] | f L { Y p
交通運輸企業會計 accounting of communication and transportation enterprises
建設單位會計 accounting of construction units
記賬本位幣 recording currency y J&X-o ] u
計量屬性 measurement attributes U P+^&h v w*B)t
及時性原則 timeliness
貨幣計量 monetary measurement P 4a9^3f l
會計准則 accounting standards
會計主體 accounting entity
會計職業道德 accounting professional ethics
會計職能 functions of accounting q T b M%N j E
會計預測 accounting forecasting
會計要素 accounting elements K-f ?iK&s f }%z
會計研究 accounting research
會計學科體系 accounting science system k P*U;I5T | t L G,U
會計學 accounting
會計信息 accounting information
會計任務 targets of accounting activities-m }5?)Q w(P V(B
會計人員 accounting personnel
會計確認 accounting recognition
會計目標 accounting objective
會計理論結構 theoretical structure of accounting#T6U E1_ b o'r
會計理論 accounting theory
會計控制 accounting control n4z @0c Y4^ c
會計決策 accounting decision making
會計監督 accounting supervision n Z#N!} P9y W U7d
會計假設 accounting assumption @6e#e w R R7Q&~
會計記錄 accounting records
會計計量 accounting measurement I ` F N A g
會計機構 accounting department
會計環境 accounting environment;}"V5 o H$v(u n G
會計核算 financial accounting/p M N |-z
會計管理體制 system of accounting administration
會計分期 accounting periods
會計對象 accounting object R u2V x v v
會計等式 accounting equation
會計本質 nature of accounting
會計報表 accounting statements
宏觀會計 macro-accounting
會計 accounting
匯總報表 combination statements j2Z N c0l m Q?
劃分資本性支出與收益性支出原則 distinguishment between capital expenditure and revenue expenditure ] ["a4B$v [email protected]
合並報表 consolidated financial statements
管理活動論 management activities perspective
管理會計 management accounting y4m9Z)W ^ u N5N$d g0K
管理工具論 management tool perspective'I L j6^ q4W m!F M
股份制企業會計 accounting of stock companies
公認會計原則 generally accepted accounting principle, GAAP l n E U9O
公共會計 public accounting
工業會計 accounting of instrial enterprises
個別報表 indivial statements
高新技術企業會計 accounting of high technology enterprises
負債 liability:n B'? b E q g%J C w9E q
費用 expense
反饋價值 feedback value
對外經濟合作企業會計 accounting of foreign economic cooperation enter prises
對外報表 external statements5H5^7{ u J U i
對內報表 internal statements
一致性原則 consistency:Z#Y"f4X!n R/{(B
藝術論 art perspective
房地產開發企業會計 accounting of real estate enterprises
郵電通信企業會計 accounting of post and telecommunication enterprises
預測價值 forecast value'A'`$T _9O S)B,c
真實與公允 true and fair view _ X&w7h9i | T&D3m S
持續經營 going concern
成本報表 cost statement5q7f"v z.x5Y
財務會計原則 financial accounting principles B r z k a x1O ^;8X'p e e
財務會計概念框架 financial accounting conceptual framework
財務會計 financial accounting
政府及非營利組織會計 governmental and non-profit organization accounting1e y(p/a9Y s2Z4d3}
重要性原則 materiality S x t] }!] q
專用報表 special purpose financial statements
資產 assets
資金 funds6hw.U j0c C F2p f1EG
資金運動 funds movement
財務報告 financial report6x'x9z0w ~9@ B
財務報表要素 elements of financial statements){ n*N n B _ S
財務報表 financial statements L1p P { P f
幣值穩定假設 constant-dollar assumption
保險企業會計 accounting of insurance companies
收入的確認 recognition of revenue
公司債券發行價格 corporate bond issuing price
固定資產折舊 depreciation of fixed assets y3p,t(j B7c+E1i-o { |
可轉換債券 convertible bonds
公司債券利息攤銷,F l!t*K&R A V n
加速折舊法 accelerated depreciation methods v(` Y q P z
營業外收支凈額 c0i L ]1k k"_4`
公司債券利率 interest rate on debenture4D P u)y#C
應收賬款出借 assignment of accounts receivable T U w!x Z/?
無擔保債券 debenture bonds'P'k f J J
後進先出法 last-in, first-out, LIFO
其他貨幣資金
應付票據貼現 discount on notes payable Y Z KN5E;v G/S
先進先出去 first-in, first-out縮寫FIFO
在發建工程 constructions in process B2e H7];c { @s
固定資產更換與改良 improvements and replacements of fixed assets
實地盤存制 periodic inventory system0z#r W X/N
收益總括觀點 all-inclusive concept of income
損益表法 O)Z j e-u e^ P0D2C
可變現凈值法 net realizable value X)G a+b h-} i g7j
應付福利費
基本業務利潤
固定資產擴建 additions of fixed assets
應收賬款出售 sale or factoring of accounts receivable
或有負債 contingent liability
銷貨退回與折讓 sales returns and allowances
零售價格法 retail method(Q D#s"q c7q F D
現金折扣 cash discount @ Y N _ S ^8]z
特定履行法)n n H"S1~ R d2F
其他業務利潤)y H C Z `o!W
公司債券 bonds payable
銷售法 sale method
應付票據 notes payable
認股權 stock rights6+W/H%U h V l G
固定資產修理 repairs and maintenance of fixed assets l+v-x K 6\%|
有擔保債券 mortgage bonds
銷售費用 selling expenses f:W J5F j e r
應付股利 dividends payable J ] p%U8W t XF s u*b
應收票據 notes receivable t7d/q z+T I s6J H. g
無形資產 intangible assets
收款法 collection method
所得稅 income tax
流動負債 current liabilities a7H [" [ D
生產法 proction method
計劃成本核算 j2j } v*e d x e'P A
廢棄和生置法 retirement and replacement method
盤存法 inventory method w y m$t4X C-Q d0h
流動資產 current assets
購貨折扣 purchases discounts;?.M J Q*|8^;i4v
商譽 goodwill
應收賬款 accounts receivable!| I M;Y u u*P
投資收益 investment income
營業利潤 operating income7} M9M)| L4h R }2I3s {
預提費用
股本 capital stockM J6[7x c7J Z o
公司債券償還 redemption of bonds9f a g x'm-A/m h*q
壞賬 bad debts
固定資產重估價 revaluations of fixed assets
銀行存款 cash in bank
固定資產 fixed assets
利潤總額# C9r U U k H
利益分配 profit distribution
應計費用 accrued expense
商標權 trademarks and trade names b&f Z e A ^ [ Y
全部履行法
凈利潤 net income H n ~ X I ^.h
應付利潤 profit payablec1n!u N U1G
未分配利潤2_3Z,Z M'~ x
收益債券 income bonds
*? x,Y6
利息資本化 capitalization of interests
預付賬款 advance to supplier
其他應收款 other receivables1i*@ ] d n i u$d2F$e+z
現金 cash
A&k3L F
公司債券發行 corporate bond floatation*f `%B!v R)c |;N
應付工資 wages payable
實收資本 paid-in capital ? Z j e @ W
盈餘公積 surplus reserves3l F#p'?&J q#@ h
管理費用 ^&| l S4C"G
土地使用權)H D)b:i W7k-T
股利 dividend
應交稅金 taxes payable
負商譽 negative goodwill)H F U5O O C ?$] U
費用的確認 recognition of expense
短期投資 temporary investment
短期借款 short-term loans w0B ?1K.} x h
遞延資產 deferred charges c T d#.o
低值易耗品4t8e ]1c t(E ^ H)w
當期經營觀點 current operating concept of income
待攤費用)O ,B o m `%n
待核銷基建支出[舊] H Kh&o d K g%g8u;j
待處理流動資產損失
待處理固定資產損失
存貨銷售的影響 effects of inventory errors g$Y Q#{ {"Z v.?
折舊[舊] I _6C j.j.k u(h
折舊方法 depreciation method
折舊率 depreciation rate
支出 payment
直線法 straight-line6_ Z D e[6{#H8h"L d)~
職工福利基金 welfare fund
專項撥款【舊】0g K n5` ]7k6K
專利權 patents3r P w `:@7d0L @
住房基金 housing fund
重置成本法 replacement costing+o*J z;w-R M
專項物資[舊]
專項資產【舊】
專有技術 know-how j9E S o)_ F V {
專營權 franchises)A ] | G M g I i a
資本公積 capital reserves
資產負債表 balance sheet Km3] {-h3q
資金佔用和資金來源[舊] h"S s S R q
自然資源 natural resources
存貨 inventory
y j C;L C%H
償債基金 sinking fund a V B H P
長期應付款 long-term payables L+a/P(Q g y
長期投資 long-term investments
長期借款 long-term loans
長期負債 long-term liability of long-term debt
財務費用 financing expenses
撥定留存收益 appropriated retained earnings p.h-b Z*_ | n W
標准成本法 standard costing
變動成本法 variable costing$s&v-x Q P ] F5~
比例履行法 A h S2b Y"O q
包裝物
版權 rights
匯總原始憑證 cumulative source document．匯總記賬憑證核算形式 bookkeeping procere using summary vouchers R l#~ _ ~7y N J
工作底稿 working paper P0R7t'E I n9a"P T
復式記賬憑證 multiple account titles voucher
復式記賬法 Double entry bookkeeping
復合分錄 compound entry
劃線更正法 correction by drawing a straight ling
匯總原始憑證 cumulative source document．會計憑證 accounting document． H(a X!u2pY'[email protected]
會計科目表 chart of accounts
會計科目 account title
紅字更正法 correction by using red ink4L @,w%^ g H
會計核算形式 bookkeeping proceres
過賬 posting q7[ q `'P;W
會計分錄 accounting entry Y9p"e o6|2s
會計循環 accounting cycle
會計賬簿 Book of accounts
活頁式賬簿 loose-leaf book-v ? [6oy*b
集合分配賬戶 clearing accounts/e h B j1e V G
計價對比賬戶 matching accounts a T4n;u W/y S
記賬方法 bookkeeping methods
記賬規則 recording rules
記賬憑證 voucher
記賬憑證核算形式 Bookkeeping procere using vouchers
記賬憑證匯總表核算形式 bookkeeping procere using categorized account summary h Y1h a A q }
簡單分錄 simple entry
結算賬戶 settlement accounts7^ ?1e S.~4E E b-d
結賬 closing account v)U,Q( Y2r @ G$U+W
結賬分錄 closing entry
借貸記賬法 debit-credit bookkeeping
局部清查 partial check
卡片式賬簿 card book
跨期攤提賬戶 inter-period allocation accounts
累計憑證 multiple-record document．聯合賬簿 compound book u$w0] z U.Z7@ P |
明細分類賬簿 subsidiary ledger
明細分類賬戶 subsidiary account
盤存賬存 inventory accounts%f-u r,U/U m3i Q7k
平行登記 parallel recording R e Y c { t O m
全面清查 complete check$o ~9E1i E ? @ ^)p
日記總賬 combined journal and ledger$^0j J D v n a w `
日記總賬核算形式 bookkeeping procere using summarized journal
三式記賬法 triple-entry bookkeeping A u"Y @ f"S6`3t ]
實賬戶 real accounts3r | *A&O*Z w1l.T { K
試算表 trial balance*v u Y!t.B n+B w X
試算平衡 trial balancing e s ~ a&|X
收付記賬法 receipts-payment bookkeeping
收款憑證 receipt voucher
損益表賬戶 income statement accounts
通用記賬憑證 general purpose voucher
通用日記賬核算形式 bookkeeping procere using general journal u r I.u } C/c
外來原始憑證 source document．nbspfrom outside
現金日記賬 cash journal+z:}/r ]%w6z1f!~
虛賬戶 nominal accounts
序時賬簿 book of chronological entry n Q5k I'E f3 h
一次憑證 single-record document．銀行存款日記賬 deposit journal
永續盤存制 perpetual inventory system
原始憑證 source document．暫記賬戶 suspense accounts r K2g e s6]
增減記賬法 increase-decrease bookkeeping
債權結算賬戶 accounts for settlement of claim M v L U3p s } O'B:G
債權債務結算賬戶 accounts for settlement of claim and debt5C4H-z5[ b x)J& Z {
債務結算賬戶 accounts for settlement of debt V n G O6d n$o.Q1y
賬戶 account;p6L m s M ^;@
賬戶編號 Account number s Y K G 4` m%]
賬戶對應關系 debit-credit relationship4y#a b/C%y j s
賬項調整 adjustment of account G"c G8a c9? C f
專用記賬憑證 special-purpose voucher
轉回分錄 reversing entry
資金來源賬戶 accounts of sources of funds
資產負債賬戶 balance sheet accounts1_%Q J4V d0x3w
轉賬憑證 transfer voucher W K V H9i r O
資金運用賬戶 accounts of applications of funds/{ q [3F*E ` x h)h
自製原始憑證 internal source document．總分類賬簿 general ledger
D5K xS i"h.r 總分類賬戶 general account L d2G&?-I k0T:N _ t
附加賬戶 adjunct accounts k W [ ` @6|3` r I-v {5r
付款憑證 payment voucher
分類賬簿 ledger T7f&v f T4g ~
多欄式日記賬核算形式 bookkeeping procere using columnar journal,X l n k/P(E M(D j F!Z
對賬 checking C"K*w Y._ w H V
對應賬戶 corresponding accounts
定期清查 Periodic checking method o"j Z"N b5W(`
定期盤存制 periodic inventory system
訂本式賬簿 bound book
調整賬戶 adjustment accounts
調整分錄 adjusting journal entry3Q5G ^ i C {,d
單式記賬憑證 single account title voucher
單式記賬法 single-entry bookkeeping
從屬賬戶 Secondary accounts
成本計算賬戶 costing accounts |'E8x#g"m ` L M
財產清查 physical inventory
簿記 bookkeeping"@ t q ` t:^
不定期清查 non-periodic checking method F3m L x a(A1i H
補充登記法 correction by extra recording
表外賬戶 off-balance sheet accounts
備抵賬戶 provision accounts Z)J ])r S t h S
備抵附加賬戶 provision and adjunct accounts5Z S B c#c&L!t p
備查賬簿 memoranm/^ {1t4e

『伍』 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

『陸』 問些會計英文單詞如何翻譯

Exchange Rate Differernce 匯率差異
Advance Salary 預付工資
Deposits 存款
Petty Cash Advance 預付小額零用金
Prepayments 預付帳款
Prepaid Office Rent 預付辦公租金
Accum Dep'n Computer Equipment 累計折舊——部門計算機設備
Accum Dep'n Office Equipment 累計折舊——部門辦公設備
Fixed Assets 固定資產
Computer Equipment 計算機設備
Office Equipment 辦公設備
Office Furniture 辦公傢具
Deferred tax asset 遞延所得稅
Accounts Payable 應付帳款
Accruals 權責發生額
KTUK Commission KTUK傭金
Taxation payable 應付稅費
Total Other Current Liabilities 其他流動負債總額
Inter-co Balance 余額
Parent Company Loan 母公司貸款
Capital Reserve 資本准備金
Interim Dividend Paid 臨時已發股利
Share Capital 股票資本
Retained Earnings 留存收益
Net Income 凈收入
Bank Service Charges 銀行服務費
Depreciation 折舊費
Office Expenses 辦公費用
Stationery & Printing 文具及印刷費用
Postage & Deliveries 郵資及運費
Internet 網際網路
Rent Management Fees 租用管理費
Repairs & Maintenance 修補費
Motor Vehicle Expenses 交通費
Car Rental 租車費
Parking, Petrol Etc. 停車，汽油費用等
Total M/V Expenses 總交通費
Salaries 工資
Freelance Staff 自由職業者
Housing Allowance 住房津貼
Staff Salaries 員工工資
Staff Costs 員工成本（當費用資本化時）/員工費用（當費用費用化）
Staff Amenities 員工設施
Staff Gifts 禮品費
Staff Training & Recruitment 招聘及培訓費用
Travel & Entertainment 旅行及娛樂費
Corporate Gifts 公司禮品費用
Entertainment 娛樂費用
Overseas Trip 海外差旅費
Transport (Taxi etc) 交通費（計程車等）
Utilities 水電費

俺學的是加拿大的注冊會計，希望能正好幫到你！