分外股利英语怎么说及英文翻译

『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

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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

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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

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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
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『贰』 有几个财会单词帮忙翻译成英文

1)一般风险准备
general risk allowance

2)处置子公司及其他经营单位收回回的现金净额
net cash inflows of disposal of subsidiaries and other business entities

3)取得子公司及其他营业答单位支付的现金净额
net cash outflows of procurement of subsidiaries and other business units

4)子公司吸收少数股东投资收到的现金
cash inflows from minority investment in subsidiaries

5)子公司支付给少数股东的股利,利润
dividends and earnings paid to minorities by subsidiaries

『叁』 求有关会计方面的专业术语的英文翻译

Account 帐户
Accounting system 会计系统
American Accounting Association 美国会计协会
American Institute of CPAs 美国注册会计师协会
Audit 审计
Balance sheet 资产负债表
Bookkeepking 簿记
Cash flow prospects 现金流量预测
Certificate in Internal Auditing 内部审计证书
Certificate in Management Accounting 管理会计证书
Certificate Public Accountant注册会计师
Cost accounting 成本会计
External users 外部使用者
Financial accounting 财务会计
Financial Accounting Standards Board 财务会计准则委员会
Financial forecast 财务预测
Generally accepted accounting principles 公认会计原则
General-purpose information 通用目的信息
Government Accounting Office 政府会计办公室
Income statement 损益表
Institute of Internal Auditors 内部审计师协会
Institute of Management Accountants 管理会计师协会
Integrity 整合性
Internal auditing 内部审计
Internal control structure 内部控制结构
Internal Revenue Service 国内收入署
Internal users 内部使用者
Management accounting 管理会计
Return of investment 投资回报
Return on investment 投资报酬
Securities and Exchange Commission 证券交易委员会
Statement of cash flow 现金流量表
Statement of financial position 财务状况表
Tax accounting 税务会计
Accounting equation 会计等式
Articulation 勾稽关系
Assets 资产
Business entity 企业个体
Capital stock 股本
Corporation 公司
Cost principle 成本原则
Creditor 债权人
Deflation 通货紧缩
Disclosure 批露
Expenses 费用
Financial statement 财务报表
Financial activities 筹资活动
Going-concern assumption 持续经营假设
Inflation 通货膨涨
Investing activities 投资活动
Liabilities 负债
Negative cash flow 负现金流量
Operating activities 经营活动
Owner's equity 所有者权益
Partnership 合伙企业
Positive cash flow 正现金流量
Retained earning 留存利润
Revenue 收入
Sole proprietorship 独资企业
Solvency 清偿能力
Stable-dollar assumption 稳定货币假设
Stockholders 股东
Stockholders' equity 股东权益
Window dressing 门面粉饰

『肆』 会计专业英语翻译，急~~

微观经济学和FISH - 本量利分析

FISH应该是一个什么呢。FISH本意是鱼的意思，但这里肯定不是，我觉得是一个缩写。

我继续查下，等更新！

顺便给你一些会计专业词汇中英对照
政治风险 political risk
再开票中心 re-invoicing center V&W @ ?0_ i F-[
现代管理会计专门方法 special methods of modern management accounting
现代管理会计 modern management accounting';n ? s d c _ w
提前与延期支付 Leads and Lags | G.| ` g |1U q
特许权使用管理费 fees and royalties
跨国资本成本的计算 the cost of capital for foreign investments
跨国运转资本会计 multinational working capital management:b T a.f #r3u
跨国经营企业业绩评价 multinational performance evaluation@ F-F F p7Y W+K
经济风险管理 managing economic exposure !I w V+I b8y y*D Z%`
交易风险管理 managing transaction exposure
换算风险管理 managing translation exposure F(n u i w8g T A
国际投资决策会计 foreign project appraisal%{6[+A U1U
国际投资决策会计 foreign project appraisal%I6n { N d;C i'K3D U
国际存货管理 international inventory management Q9d Z7O3C*z t n1@"b `
股利转移 dividend remittances
公司内部贷款 inter-company loans
冻结资金转移 repatriating blocked funds0B G&n.E {&f%W
冻结资金保值 maintaining the value of blocked funds
调整后的净现值 adjusted net present value
配比原则 matching G+R;$b f G D3n
旅游、饮食服务企业会计 accounting of tourism and service
施工企业会计 accounting of construction enterprises W1P)R U+W:? P
民航运输企业会计 accounting of civil aviation transportation enterprises M v"J G W!~ [2Z
企业会计 business accounting!V7b*V+M t#a,P P T2V
商品流通企业会计 accounting of commercial enterprises
权责发生制原则 accrual basis
农业会计 accounting of agricultural enterprises
实现原则 realization principle
历史成本原则 principle of historical cost h j z N/J3` L!
外商投资企业会计 accounting of enterprises with foreign investment
通用报表 all-purpose financial statements g N,M$p R f6M2G
铁路运输企业会计 accounting of rail way transportation enterprises
所有者权益 owners equity
w4n8u-u F9z;D 所有者权益 owners equity+E+Q9v;g t y i(Y
实质量于形式 substance over form
修正性惯例 principle of exceptions
信息系统论 information system perspective
相关性原则 relevance;S X o N t X y
微观会计 micro-accounting u6n"~ C O O%Y Z+a z&A
客观性原则 objectivity;N )[ y+i
可比性原则 comparability
谨慎性原则 prudence
金融企业会计 accounting of financial institutions ] | f L { Y p
交通运输企业会计 accounting of communication and transportation enterprises
建设单位会计 accounting of construction units
记账本位币 recording currency y J&X-o ] u
计量属性 measurement attributes U P+^&h v w*B)t
及时性原则 timeliness
货币计量 monetary measurement P 4a9^3f l
会计准则 accounting standards
会计主体 accounting entity
会计职业道德 accounting professional ethics
会计职能 functions of accounting q T b M%N j E
会计预测 accounting forecasting
会计要素 accounting elements K-f ?iK&s f }%z
会计研究 accounting research
会计学科体系 accounting science system k P*U;I5T | t L G,U
会计学 accounting
会计信息 accounting information
会计任务 targets of accounting activities-m }5?)Q w(P V(B
会计人员 accounting personnel
会计确认 accounting recognition
会计目标 accounting objective
会计理论结构 theoretical structure of accounting#T6U E1_ b o'r
会计理论 accounting theory
会计控制 accounting control n4z @0c Y4^ c
会计决策 accounting decision making
会计监督 accounting supervision n Z#N!} P9y W U7d
会计假设 accounting assumption @6e#e w R R7Q&~
会计记录 accounting records
会计计量 accounting measurement I ` F N A g
会计机构 accounting department
会计环境 accounting environment;}"V5 o H$v(u n G
会计核算 financial accounting/p M N |-z
会计管理体制 system of accounting administration
会计分期 accounting periods
会计对象 accounting object R u2V x v v
会计等式 accounting equation
会计本质 nature of accounting
会计报表 accounting statements
宏观会计 macro-accounting
会计 accounting
汇总报表 combination statements j2Z N c0l m Q?
划分资本性支出与收益性支出原则 distinguishment between capital expenditure and revenue expenditure ] ["a4B$v [email protected]
合并报表 consolidated financial statements
管理活动论 management activities perspective
管理会计 management accounting y4m9Z)W ^ u N5N$d g0K
管理工具论 management tool perspective'I L j6^ q4W m!F M
股份制企业会计 accounting of stock companies
公认会计原则 generally accepted accounting principle, GAAP l n E U9O
公共会计 public accounting
工业会计 accounting of instrial enterprises
个别报表 indivial statements
高新技术企业会计 accounting of high technology enterprises
负债 liability:n B'? b E q g%J C w9E q
费用 expense
反馈价值 feedback value
对外经济合作企业会计 accounting of foreign economic cooperation enter prises
对外报表 external statements5H5^7{ u J U i
对内报表 internal statements
一致性原则 consistency:Z#Y"f4X!n R/{(B
艺术论 art perspective
房地产开发企业会计 accounting of real estate enterprises
邮电通信企业会计 accounting of post and telecommunication enterprises
预测价值 forecast value'A'`$T _9O S)B,c
真实与公允 true and fair view _ X&w7h9i | T&D3m S
持续经营 going concern
成本报表 cost statement5q7f"v z.x5Y
财务会计原则 financial accounting principles B r z k a x1O ^;8X'p e e
财务会计概念框架 financial accounting conceptual framework
财务会计 financial accounting
政府及非营利组织会计 governmental and non-profit organization accounting1e y(p/a9Y s2Z4d3}
重要性原则 materiality S x t] }!] q
专用报表 special purpose financial statements
资产 assets
资金 funds6hw.U j0c C F2p f1EG
资金运动 funds movement
财务报告 financial report6x'x9z0w ~9@ B
财务报表要素 elements of financial statements){ n*N n B _ S
财务报表 financial statements L1p P { P f
币值稳定假设 constant-dollar assumption
保险企业会计 accounting of insurance companies
收入的确认 recognition of revenue
公司债券发行价格 corporate bond issuing price
固定资产折旧 depreciation of fixed assets y3p,t(j B7c+E1i-o { |
可转换债券 convertible bonds
公司债券利息摊销,F l!t*K&R A V n
加速折旧法 accelerated depreciation methods v(` Y q P z
营业外收支净额 c0i L ]1k k"_4`
公司债券利率 interest rate on debenture4D P u)y#C
应收账款出借 assignment of accounts receivable T U w!x Z/?
无担保债券 debenture bonds'P'k f J J
后进先出法 last-in, first-out, LIFO
其他货币资金
应付票据贴现 discount on notes payable Y Z KN5E;v G/S
先进先出去 first-in, first-out缩写FIFO
在发建工程 constructions in process B2e H7];c { @s
固定资产更换与改良 improvements and replacements of fixed assets
实地盘存制 periodic inventory system0z#r W X/N
收益总括观点 all-inclusive concept of income
损益表法 O)Z j e-u e^ P0D2C
可变现净值法 net realizable value X)G a+b h-} i g7j
应付福利费
基本业务利润
固定资产扩建 additions of fixed assets
应收账款出售 sale or factoring of accounts receivable
或有负债 contingent liability
销货退回与折让 sales returns and allowances
零售价格法 retail method(Q D#s"q c7q F D
现金折扣 cash discount @ Y N _ S ^8]z
特定履行法)n n H"S1~ R d2F
其他业务利润)y H C Z `o!W
公司债券 bonds payable
销售法 sale method
应付票据 notes payable
认股权 stock rights6+W/H%U h V l G
固定资产修理 repairs and maintenance of fixed assets l+v-x K 6\%|
有担保债券 mortgage bonds
销售费用 selling expenses f:W J5F j e r
应付股利 dividends payable J ] p%U8W t XF s u*b
应收票据 notes receivable t7d/q z+T I s6J H. g
无形资产 intangible assets
收款法 collection method
所得税 income tax
流动负债 current liabilities a7H [" [ D
生产法 proction method
计划成本核算 j2j } v*e d x e'P A
废弃和生置法 retirement and replacement method
盘存法 inventory method w y m$t4X C-Q d0h
流动资产 current assets
购货折扣 purchases discounts;?.M J Q*|8^;i4v
商誉 goodwill
应收账款 accounts receivable!| I M;Y u u*P
投资收益 investment income
营业利润 operating income7} M9M)| L4h R }2I3s {
预提费用
股本 capital stockM J6[7x c7J Z o
公司债券偿还 redemption of bonds9f a g x'm-A/m h*q
坏账 bad debts
固定资产重估价 revaluations of fixed assets
银行存款 cash in bank
固定资产 fixed assets
利润总额# C9r U U k H
利益分配 profit distribution
应计费用 accrued expense
商标权 trademarks and trade names b&f Z e A ^ [ Y
全部履行法
净利润 net income H n ~ X I ^.h
应付利润 profit payablec1n!u N U1G
未分配利润2_3Z,Z M'~ x
收益债券 income bonds
*? x,Y6
利息资本化 capitalization of interests
预付账款 advance to supplier
其他应收款 other receivables1i*@ ] d n i u$d2F$e+z
现金 cash
A&k3L F
公司债券发行 corporate bond floatation*f `%B!v R)c |;N
应付工资 wages payable
实收资本 paid-in capital ? Z j e @ W
盈余公积 surplus reserves3l F#p'?&J q#@ h
管理费用 ^&| l S4C"G
土地使用权)H D)b:i W7k-T
股利 dividend
应交税金 taxes payable
负商誉 negative goodwill)H F U5O O C ?$] U
费用的确认 recognition of expense
短期投资 temporary investment
短期借款 short-term loans w0B ?1K.} x h
递延资产 deferred charges c T d#.o
低值易耗品4t8e ]1c t(E ^ H)w
当期经营观点 current operating concept of income
待摊费用)O ,B o m `%n
待核销基建支出[旧] H Kh&o d K g%g8u;j
待处理流动资产损失
待处理固定资产损失
存货销售的影响 effects of inventory errors g$Y Q#{ {"Z v.?
折旧[旧] I _6C j.j.k u(h
折旧方法 depreciation method
折旧率 depreciation rate
支出 payment
直线法 straight-line6_ Z D e[6{#H8h"L d)~
职工福利基金 welfare fund
专项拨款【旧】0g K n5` ]7k6K
专利权 patents3r P w `:@7d0L @
住房基金 housing fund
重置成本法 replacement costing+o*J z;w-R M
专项物资[旧]
专项资产【旧】
专有技术 know-how j9E S o)_ F V {
专营权 franchises)A ] | G M g I i a
资本公积 capital reserves
资产负债表 balance sheet Km3] {-h3q
资金占用和资金来源[旧] h"S s S R q
自然资源 natural resources
存货 inventory
y j C;L C%H
偿债基金 sinking fund a V B H P
长期应付款 long-term payables L+a/P(Q g y
长期投资 long-term investments
长期借款 long-term loans
长期负债 long-term liability of long-term debt
财务费用 financing expenses
拨定留存收益 appropriated retained earnings p.h-b Z*_ | n W
标准成本法 standard costing
变动成本法 variable costing$s&v-x Q P ] F5~
比例履行法 A h S2b Y"O q
包装物
版权 rights
汇总原始凭证 cumulative source document．汇总记账凭证核算形式 bookkeeping procere using summary vouchers R l#~ _ ~7y N J
工作底稿 working paper P0R7t'E I n9a"P T
复式记账凭证 multiple account titles voucher
复式记账法 Double entry bookkeeping
复合分录 compound entry
划线更正法 correction by drawing a straight ling
汇总原始凭证 cumulative source document．会计凭证 accounting document． H(a X!u2pY'[email protected]
会计科目表 chart of accounts
会计科目 account title
红字更正法 correction by using red ink4L @,w%^ g H
会计核算形式 bookkeeping proceres
过账 posting q7[ q `'P;W
会计分录 accounting entry Y9p"e o6|2s
会计循环 accounting cycle
会计账簿 Book of accounts
活页式账簿 loose-leaf book-v ? [6oy*b
集合分配账户 clearing accounts/e h B j1e V G
计价对比账户 matching accounts a T4n;u W/y S
记账方法 bookkeeping methods
记账规则 recording rules
记账凭证 voucher
记账凭证核算形式 Bookkeeping procere using vouchers
记账凭证汇总表核算形式 bookkeeping procere using categorized account summary h Y1h a A q }
简单分录 simple entry
结算账户 settlement accounts7^ ?1e S.~4E E b-d
结账 closing account v)U,Q( Y2r @ G$U+W
结账分录 closing entry
借贷记账法 debit-credit bookkeeping
局部清查 partial check
卡片式账簿 card book
跨期摊提账户 inter-period allocation accounts
累计凭证 multiple-record document．联合账簿 compound book u$w0] z U.Z7@ P |
明细分类账簿 subsidiary ledger
明细分类账户 subsidiary account
盘存账存 inventory accounts%f-u r,U/U m3i Q7k
平行登记 parallel recording R e Y c { t O m
全面清查 complete check$o ~9E1i E ? @ ^)p
日记总账 combined journal and ledger$^0j J D v n a w `
日记总账核算形式 bookkeeping procere using summarized journal
三式记账法 triple-entry bookkeeping A u"Y @ f"S6`3t ]
实账户 real accounts3r | *A&O*Z w1l.T { K
试算表 trial balance*v u Y!t.B n+B w X
试算平衡 trial balancing e s ~ a&|X
收付记账法 receipts-payment bookkeeping
收款凭证 receipt voucher
损益表账户 income statement accounts
通用记账凭证 general purpose voucher
通用日记账核算形式 bookkeeping procere using general journal u r I.u } C/c
外来原始凭证 source document．nbspfrom outside
现金日记账 cash journal+z:}/r ]%w6z1f!~
虚账户 nominal accounts
序时账簿 book of chronological entry n Q5k I'E f3 h
一次凭证 single-record document．银行存款日记账 deposit journal
永续盘存制 perpetual inventory system
原始凭证 source document．暂记账户 suspense accounts r K2g e s6]
增减记账法 increase-decrease bookkeeping
债权结算账户 accounts for settlement of claim M v L U3p s } O'B:G
债权债务结算账户 accounts for settlement of claim and debt5C4H-z5[ b x)J& Z {
债务结算账户 accounts for settlement of debt V n G O6d n$o.Q1y
账户 account;p6L m s M ^;@
账户编号 Account number s Y K G 4` m%]
账户对应关系 debit-credit relationship4y#a b/C%y j s
账项调整 adjustment of account G"c G8a c9? C f
专用记账凭证 special-purpose voucher
转回分录 reversing entry
资金来源账户 accounts of sources of funds
资产负债账户 balance sheet accounts1_%Q J4V d0x3w
转账凭证 transfer voucher W K V H9i r O
资金运用账户 accounts of applications of funds/{ q [3F*E ` x h)h
自制原始凭证 internal source document．总分类账簿 general ledger
D5K xS i"h.r 总分类账户 general account L d2G&?-I k0T:N _ t
附加账户 adjunct accounts k W [ ` @6|3` r I-v {5r
付款凭证 payment voucher
分类账簿 ledger T7f&v f T4g ~
多栏式日记账核算形式 bookkeeping procere using columnar journal,X l n k/P(E M(D j F!Z
对账 checking C"K*w Y._ w H V
对应账户 corresponding accounts
定期清查 Periodic checking method o"j Z"N b5W(`
定期盘存制 periodic inventory system
订本式账簿 bound book
调整账户 adjustment accounts
调整分录 adjusting journal entry3Q5G ^ i C {,d
单式记账凭证 single account title voucher
单式记账法 single-entry bookkeeping
从属账户 Secondary accounts
成本计算账户 costing accounts |'E8x#g"m ` L M
财产清查 physical inventory
簿记 bookkeeping"@ t q ` t:^
不定期清查 non-periodic checking method F3m L x a(A1i H
补充登记法 correction by extra recording
表外账户 off-balance sheet accounts
备抵账户 provision accounts Z)J ])r S t h S
备抵附加账户 provision and adjunct accounts5Z S B c#c&L!t p
备查账簿 memoranm/^ {1t4e

『伍』 谁能给我一份财务会计基础词汇的英语翻译

资 产 ASSETS

流动资产: CURRENT ASSETS:
现金 Cash on hand
银行存款 Cash in bank
应收票据 Notes receivable
应收帐款 Accounts receivable (IND.I.A.S.P.A.)
减：坏帐准备 Less: Provision for bad debts
预付货款 Advances to suppliers
其他应收款 Other receivables
待摊费用 Prepaid expense
存货 Inventories
减：存货变现损失准备 Less:Provision for loss on realization of inventories
其他流动资产 Other current assets
流动资产合计 Total current assets
长期投资： LONG-TERM INVESTMENTS:
长期投资 Long-term investments
固定资产： FIXED ASSETS:
固定资产原价 Fixed assets-cost
减：累计折旧 Less: Accumulated depreciation
固定资产净值 Fixed assets-net value
固定资产清理 Disposal of fixed assets
在建工程： CONSTRUCTION IN PROGRESS:
在建工程 Construction in progress
无形资产: INTANGIBLE ASSETS:
场地使用权 Land occupancy right
工业产权及专有技术 Instry property rights and proprietary technology
其他无形资产 Other intangible assets
无形资产合计 Total intangible assets
其他资产: OTHER ASSETS:
开办费 Organization expense
其他资产合计 Total other assets
资产总计 TOTAL ASSETS

负债及所有者权益 LIABILITIES AND OWNER'S EQUITY

流动负债： CURRENT LIABILITIES:
短期借款 Short-term loans
应付票据 Notes payable
应付帐款 Accounts payable
应付工资 Accrued payroll
应交税金 Taxes payable
应付股利 Dividends payable
预收货款 Advances form customers
其他应交款 Other tiable
其他应付款 Other payables
预提费用 Accrued expense
职工奖励及福利基金 Staff and workers' bonus and welfare fund
其他流动负债 Other current liabilities
流动负债合计 Total current liabilities
长期负债： LONG-TERM LIABILITIES:
长期借款 Long-term loans
应付公司债 Debentures payable
长期负债合计 Total long-term liabilities
负债合计 Total liablities
所有者权益: OWNER'S EQUITY:
实收资本（非人民币货币资本期末金额） Paid-in capital(amount of non-RMB currency at end of period )
其中： Including:
中方投资（非人民币货币资本期末金额） Chinese investments(amount of non-RMB currency at end of period )
外方投资（非人民币货币资本期末金额） Foreign investments(amount of non-RMB currency at end of period )
资本公积 Capital surplus
储备基金 Reserve fund
企业发展基金 Enterprise expansion fund
本年利润 Current year net income
未分配利润 Undistributed profit
所有者权益合计 Total owner's equity
负债及所有者权益合计 TOTAL LIABILITIES AND OWNER'S EQUITY

营业收入 Sales
其中：出口收入 Including: export sales
减：折扣与折让 Less: Discounts and allowances
营业收入净额 Net sales
减：营业成本 Less: Cost of sales
其中：出口成本 Including: Cost of export sales
产品销售税金 Sales Taxes
产品销售毛利 Gross profit
减：销售费用 Less: Selling expense
管理费用 General and administrative expense
财务费用 Financial expense
其中：利息支出（减利息收入） Including: Interest expense(less interest income)
汇兑损失（减汇兑收益） Exchang loss(less exchange gain)
产品销售利润 Income from main operation
加：其他业务利润 Add:Income from other operations
营业利润 Operating income
加：投资收益 Add: Investment income
加：营业外收入 Add: Non-operating income
减：营业外支出 Less: Non-operating expense
加：以前年度损益调整 Add: Adjustment to prior year's income and expense
利润总额 Income before tax
减：所得税 Less: Income tax
净利润 Net income

『陆』 问些会计英文单词如何翻译

Exchange Rate Differernce 汇率差异
Advance Salary 预付工资
Deposits 存款
Petty Cash Advance 预付小额零用金
Prepayments 预付帐款
Prepaid Office Rent 预付办公租金
Accum Dep'n Computer Equipment 累计折旧——部门计算机设备
Accum Dep'n Office Equipment 累计折旧——部门办公设备
Fixed Assets 固定资产
Computer Equipment 计算机设备
Office Equipment 办公设备
Office Furniture 办公家具
Deferred tax asset 递延所得税
Accounts Payable 应付帐款
Accruals 权责发生额
KTUK Commission KTUK佣金
Taxation payable 应付税费
Total Other Current Liabilities 其他流动负债总额
Inter-co Balance 余额
Parent Company Loan 母公司贷款
Capital Reserve 资本准备金
Interim Dividend Paid 临时已发股利
Share Capital 股票资本
Retained Earnings 留存收益
Net Income 净收入
Bank Service Charges 银行服务费
Depreciation 折旧费
Office Expenses 办公费用
Stationery & Printing 文具及印刷费用
Postage & Deliveries 邮资及运费
Internet 因特网
Rent Management Fees 租用管理费
Repairs & Maintenance 修补费
Motor Vehicle Expenses 交通费
Car Rental 租车费
Parking, Petrol Etc. 停车，汽油费用等
Total M/V Expenses 总交通费
Salaries 工资
Freelance Staff 自由职业者
Housing Allowance 住房津贴
Staff Salaries 员工工资
Staff Costs 员工成本（当费用资本化时）/员工费用（当费用费用化）
Staff Amenities 员工设施
Staff Gifts 礼品费
Staff Training & Recruitment 招聘及培训费用
Travel & Entertainment 旅行及娱乐费
Corporate Gifts 公司礼品费用
Entertainment 娱乐费用
Overseas Trip 海外差旅费
Transport (Taxi etc) 交通费（出租车等）
Utilities 水电费

俺学的是加拿大的注册会计，希望能正好帮到你！