melted最全会计专业术语中英文对照

2021年1月20日发(作者：spooky)
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付款用语

付款方法
mode of payment
现金付款
payment by cash/cash payment/payment by ready cash


以支票支付
payment by cheque


以汇票支付
payment by bill


以物品支付
payment in kind


付清
/
支付全部货款
payment in full/full payment


支付部分货款
/
分批付款
payment in part/part payment/partial payment


记帐付款
/
会计帐目内付款
payment on account


定期付款
payment on term


年分期付款
annual payment


月分期付款
monthly payment/monthly instalment


延滞付款
payment in arrear


预付货
/
先付
payment in advance/prepayment


延付货款
deferred payment


立即付款
prompt payment/immediate payment


暂付款
suspense payment


延期付款
delay in payment/extension of payment


支付票据
payment bill


名誉支付
/
干与付款
payment for honour/payment by intervention


结帐
/
清算
/
支付
settlement


分期付款
instalment


滞付
/
拖欠
/
尾数款未付
arrears


特许拖延付款日
days of grace


保证付款
del credere


付款
to pay/to make payment/to make effect payment


结帐
to settle/to make settlement/to make effect settlement/to square/to balance


支出
/
付款
to defray/to disburse


结清
to clear off/to pya off


请求付款
to ask for payment/to request payment


恳求付帐
to solicit payment


拖延付款
to defer payment/to delay payment


付款被拖延
to be in arrears with payment


还债
to discharge


迅速付款
to pay promptly


付款相当迅速
to pay moderately well/to pay fairly well/to keep the engagements regularly


付款相当慢
to pay slowly/to take extended credit


付款不好
to pay badly/to be generally in arrear with payments


付款颇为恶劣
to pay very badly/to never pay unless forced


拒绝付款
to refuse payment/to refuse to pay/to dishonour a bill


相信能收到款项
We
shall
look
to
you
for
the
payment/We
shall
depend
upon
you
for
the
payment
/We
expect payment from you


惠请付款
kindly pay the amount/please forward payment/please forward a cheque.

1


我将不得不采取必要步骤运用法律手段收回该项货款



I shall be obliged to take the necessary steps to legally recover the amount. /I shall be compelled to take steps
to enforce payment.


惠请宽限
let the matter stand over till then./allow me a short extension of time. /Kindly postpone the time for
payment a little longer.


索取利息
to charge interest


附上利息
to draw interest/to bear interest/to allow interest


生息
to yield interest


生息
3%















to yield 3%


存款
to deposit in a bank/to put in a bank/to place on deposit/to make deposit


在银行存款
to have money in a bank/to have a bank account/to have money on deposit


向银行提款
to withdraw one‘s deposit from a bank



换取现金
to convert into money/to turn into cash/to realize



折扣用语

从价格打
10%
的折扣

to make a discount of 10% off the price/to make 10% discount off the price


打折扣购买
to buy at a discount


打折扣出售
to sell at a discount


打折扣
-
让价
to reduce/to make a reduction


减价
to deduct/to make a deduction


回扣
to rebate


现金折扣
cash discount


货到付款
/
现金提货
cash on deliver
（
C.O.D.
）



货到付现款
cash on arrival


即时付款
prompt cash


净价
/
最低价格付现
net cash


现金付款
ready cash


即期付款
spot cash/cash down/cash on the nail


凭单据付现款
cash against documents


凭提单付现款
cash against bills of lading


承兑交单
documents against acceptance
（
D/A
）



付款交单
documents against payment
（
D/P
）



折扣例文



除非另有说明，

30
日后全额付现，

如有错误，

请立即通知。



Net cash 30 days unless specified otherwise. Advise promptly if incorrect.


付款条件：

30
日后全额付现，

10
日后付现打
2%
折扣，

过期后付款时，

加上利率为
6%
的利息。



Terms
，

net cash 30 days
，

or
，

less 2% 10 days. Interest charged at the rate of 6% after maturity.


付款条件：

月底后
10
日后付现
2%
折扣，

现在付现
3%
折扣，

否则，

全额付现。



Terms
：

2%
，

10 days E.O.M.
，

or 3% cash
，

otherwise strictly net.



支票用语

支票薄
cheque book


支票陈票人
cheque drawer


持票人
cheque holder

2


不记名支票
cheque to bearer/bearer cheque


记名支票
/
认人支票
cheque to order


到期支票
antedated cheque


未到期支票
postdated cheque


保付支票
certified cheque


未获兑现支票，退票
returned cheque


横线支票
crossed cheque


普通横线
general crossing


特别横线
special crossing


空白支票
blank cheque


失效支票，过期支票
stale cheque


普通支票
open cheque


打
10%
折扣的
10000
元支票，
（即
9000
元）



a cheque for $$10
，
000
，

less 10% discount


加
10%
费用 的
10000
元支票，
（即
11000
元）



a cheque for $$10
，
000
，

plus 10% charges


支票换现金
/
兑现
to cash a cheque


清理票款
to clear a cheque


保证兑现
to certify a cheque


填写支票数额
to fill up a cheque


支票上划线
to cross a cheque


开发支票
to make out a cheque


签发支票，开立支票
to draw a cheque/to issue a cheque


透支支票
to overdraw a cheque


背书支票
to endorse a cheque


请付票款
/
清付票款
to pay a cheque/to honour a cheque


支票退票
to dishonour a cheque


拒付支票
to refuse a cheque


拒付支票
to stop payment of a cheque


提示要求付款
to present for payment


见票即付持票人
payable to bearer


支付指定人
payable to order


已过期
/
无效
out of date/stale


请给出票人
R/D/refer to drawer


存款不足
N/S/N.S.F./not sufficient funds/I/F/insufficient funds


文字与数字不一致
words and figures differ


支票交换时间已过
account closed


更改处应加盖印章
alterations require initials


交换时间已过
effects not cleared


停止付款
payment stopped
支票毁损
cheque mutilated


中国会计科目的中英文对照



一、资产类

Assets


流动资产

Current assets


货币资金

Cash and cash equivalents


现金

Cash


银行存款

Cash in bank


其他货币资金

Other cash and cash equivalents

3

外埠存款

Other city Cash in bank

银行本票

Cashier's cheque

银行汇票

Bank draft

信用卡

Credit card

信用证保证金

L/C Guarantee deposits

存出投资款

Refundable deposits

短期投资

Short-term investments

股票

Short-term investments - stock

债券

Short-term investments - corporate bonds

基金

Short-term investments - corporate funds

其他

Short-term investments - other

短期投资跌价准备

Short-term investments falling price reserves

应收款

Account receivable

应收票据

Note receivable

银行承兑汇票

Bank acceptance

商业承兑汇票

Trade acceptance

应收股利

Dividend receivable

应收利息

Interest receivable

应收账款

Account receivable

其他应收款

Other notes receivable

坏账准备

Bad debt reserves

预付账款

Advance money

应收补贴款

Cover deficit by state subsidies of receivable

库存资产

Inventories

物资采购

Supplies purchasing

原材料

Raw materials

包装物

Wrappage

低值易耗品

Low-value consumption goods

材料成本差异

Materials cost variance

自制半成品

Semi-Finished goods

库存商品

Finished goods

商品进销差价

Differences between purchasing and selling price

委托加工物资

Work in process - outsourced

委托代销商品

Trust to and sell the goods on a commission basis

受托代销商品

Commissioned and sell the goods on a commission basis

存货跌价准备

Inventory falling price reserves

分期收款发出商品

Collect money and send out the goods by stages

待摊费用

Deferred and prepaid expenses

长期投资

Long- term investment

长期股权投资

Long-term investment on stocks

股票投资

Investment on stocks

其他股权投资

Other investment on stocks

长期债权投资

Long-term investment on bonds

债券投资

Investment on bonds

其他债权投资

Other investment on bonds

长期投资减值准备

Long-term investments depreciation reserves

股权投资减值准备

Stock rights investment depreciation reserves
4

















































债权投资减值准备

Bcreditor's rights investment depreciation reserves

委托贷款

Entrust loans

本金

Principal

利息

Interest

减值准备

Depreciation reserves

固定资产

Fixed assets

房屋

Building

建筑物

Structure

机器设备

Machinery equipment

运输设备

Transportation facilities

工具器具

Instruments and implement

累计折旧

Accumulated depreciation

固定资产减值准备

Fixed assets depreciation reserves

房屋、建筑物减值准备

Building/structure depreciation reserves

机器设备减值准备

Machinery equipment depreciation reserves

工程物资

Project goods and material

专用材料

Special-purpose material

专用设备

Special-purpose equipment

预付大型设备款

Prepayments for equipment

为生产准备的工具及器具

Preparative instruments and implement for fabricate

在建工程

Construction-in-process

安装工程

Erection works

在安装设备

Erecting equipment-in-process

技术改造工程

Technical innovation project

大修理工程

General overhaul project

在建工程减值准备

Construction-in-process depreciation reserves

固定资产清理

Liquidation of fixed assets

无形资产

Intangible assets

专利权

Patents

非专利技术

Non-Patents

商标权

Trademarks, Trade names

著作权

Copyrights

土地使用权

Tenure

商誉

Goodwill

无形资产减值准备

Intangible Assets depreciation reserves

专利权减值准备

Patent rights depreciation reserves

商标权减值准备

trademark rights depreciation reserves

未确认融资费用

Unacknowledged financial charges

待处理财产损溢

Wait deal assets loss or income

长期待摊费用

Long-term deferred and prepaid expenses

待处理财产损溢

Wait deal assets loss or income

待处理流动资产损溢

Wait deal intangible assets loss or income

待处理固定资产损溢

Wait deal fixed assets loss or income

二、负债类

Liability

短期负债

Current liability

短期借款

Short-term borrowing

应付票据

Notes payable
5

















































银行承兑汇票

Bank acceptance

商业承兑汇票

Trade acceptance

应付账款

Account payable

预收账款

Deposit received

代销商品款

Proxy sale goods revenue

应付工资

Accrued wages

应付福利费

Accrued welfarism

应付股利

Dividends payable

应交税金

Tax payable

应交增值税

value added tax payable

进项税额

Withholdings on V
AT

已交税金

Paying tax

转出未交增值税

Unpaid V
AT changeover

减免税款

Tax deduction

销项税额

Substituted money on V
AT

出口退税

Tax reimbursement for export

进项税额转出

Changeover withnoldings on V
AT

出口抵减内销产品应纳税额

Export deduct domestic sales goods tax

转出多交增值税

Overpaid V
AT changeover

未交增值税

Unpaid V
AT

应交营业税

Business tax payable

应交消费税

Consumption tax payable

应交资源税

Resources tax payable

应交所得税

Income tax payable

应交土地增值税

Increment tax on land value payable

应交城市维护建设税

Tax for maintaining and building cities payable

应交房产税

Housing property tax payable

应交土地使用税

Tenure tax payable

应交车船使用税

Vehicle and vessel usage license plate tax(VVULPT) payable

应交个人所得税

Personal income tax payable

其他应交款

Other fund in conformity with paying

其他应付款

Other payables

预提费用

Drawing expense in advance

其他负债

Other liabilities

待转资产价值

Pending changerover assets value

预计负债

Anticipation liabilities

长期负债

Long-term Liabilities

长期借款

Long-term loans

一年内到期的长期借款

Long-term loans due within one year

一年后到期的长期借款

Long- term loans due over one year

应付债券

Bonds payable

债券面值

Face value, Par value

债券溢价

Premium on bonds

债券折价

Discount on bonds

应计利息

Accrued interest

长期应付款

Long-term account payable

应付融资租赁款

Accrued financial lease outlay
6

















































一年内到期的长期应付

Long-term account payable due within one year

一年后到期的长期应付

Long-term account payable over one year

专项应付款

Special payable

一年内到期的专项应付

Long-term special payable due within one year

一年后到期的专项应付

Long-term special payable over one year

递延税款

Deferral taxes

三、所有者权益类

OWNERS' EQUITY

资本

Capita

实收资本
(
或股本
) Paid-up capital(or stock)

实收资本

Paicl-up capital

实收股本

Paid-up stock

已归还投资

Investment Returned

公积


资本公积

Capital reserve

资本
(
或股本
)
溢价

Cpital(or Stock) premium

接受捐赠非现金资产准备

Receive non-cash donate reserve

股权投资准备

Stock right investment reserves

拨款转入

Allocate sums changeover in

外币资本折算差额

Foreign currency capital

其他资本公积

Other capital reserve

盈余公积

Surplus reserves

法定盈余公积

Legal surplus

任意盈余公积

Free surplus reserves

法定公益金

Legal public welfare fund

储备基金

Reserve fund

企业发展基金

Enterprise expension fund

利润归还投资

Profits capitalizad on return of investment

利润

Profits

本年利润

Current year profits

利润分配

Profit distribution

其他转入

Other chengeover in

提取法定盈余公积

Withdrawal legal surplus

提取法定公益金

Withdrawal legal public welfare funds

提取储备基金

Withdrawal reserve fund

提取企业发展基金

Withdrawal reserve for business expansion

提取职工奖励及福利基金

Withdrawal staff and workers' bonus and welfare fund

利润归还投资

Profits capitalizad on return of investment

应付优先股股利

Preferred Stock dividends payable

提取任意盈余公积

Withdrawal other common accumulation fund

应付普通股股利

Common Stock dividends payable

转作资本
(
或股本
)
的普通股股利

Common Stock dividends change to assets(or stock)

未分配利润

Undistributed profit

四、成本类

Cost

生产成本

Cost of manufacture

基本生产成本

Base cost of manufacture

辅助生产成本

Auxiliary cost of manufacture

制造费用

Manufacturing overhead
7

















































材料费

Materials

管理人员工资

Executive Salaries

奖金

Wages

退职金

Retirement allowance

补贴

Bonus

外保劳务费

Outsourcing fee

福利费

Employee benefits/welfare

会议费

Coferemce

加班餐费

Special duties

市内交通费

Business traveling

通讯费

Correspondence

电话费

Correspondence

水电取暖费

Water and Steam

税费

Taxes and dues

租赁费

Rent

管理费

Maintenance

车辆维护费

Vehicles maintenance

油料费

Vehicles maintenance

培训费

Education and training

接待费

Entertainment

图书、印刷费

Books and printing

运费

Transpotation

保险费

Insurance premium

支付手续费

Commission

杂费

Sundry charges

折旧费

Depreciation expense

机物料消耗

Article of consumption

劳动保护费

Labor protection fees

季节性停工损失

Loss on seasonality cessation

劳务成本

Service costs

五、损益类

Profit and loss

收入

Income

业务收入

OPERATING INCOME

主营业务收入

Prime operating revenue

产品销售收入

Sales revenue

服务收入

Service revenue

其他业务收入

Other operating revenue

材料销售

Sales materials

代购代售


包装物出租

Wrappage lease

出让资产使用权收入

Remise right of assets revenue

返还所得税

Reimbursement of income tax

其他收入

Other revenue

投资收益

Investment income

短期投资收益

Current investment income

长期投资收益

Long-term investment income

计提的委托贷款减值准备

Withdrawal of entrust loans reserves
8

















































补贴收入

Subsidize revenue

国家扶持补贴收入

Subsidize revenue from country

其他补贴收入

Other subsidize revenue

营业外收入

NON-OPERATING INCOME

非货币性交易收益

Non-cash deal income

现金溢余

Cash overage

处置固定资产净收益

Net income on disposal of fixed assets

出售无形资产收益

Income on sales of intangible assets

固定资产盘盈

Fixed assets inventory profit

罚款净收入

Net amercement income

支出

Outlay

业务支出

Revenue charges

主营业务成本

Operating costs

产品销售成本

Cost of goods sold

服务成本

Cost of service

主营业务税金及附加

Tax and associate charge

营业税

Sales tax

消费税

Consumption tax

城市维护建设税

Tax for maintaining and building cities

资源税

Resources tax

土地增值税

Increment tax on land value

其他业务支出

Other business expense

销售其他材料成本

Other cost of material sale

其他劳务成本

Other cost of service

其他业务税金及附加费

Other tax and associate charge

费用

Expenses

营业费用

Operating expenses

代销手续费

Consignment commission charge

运杂费

Transpotation

保险费

Insurance premium

展览费

Exhibition fees

广告费

Advertising fees

管理费用

Adminisstrative expenses

职工工资

Staff Salaries

修理费

Repair charge

低值易耗摊销

Article of consumption

办公费

Office allowance

差旅费

Travelling expense

工会经费

Labour union expenditure

研究与开发费

Research and development expense

福利费

Employee benefits/welfare

职工教育经费

Personnel education

待业保险费

Unemployment insurance

劳动保险费

Labour insurance

医疗保险费

Medical insurance

会议费

Coferemce

聘请中介机构费

Intermediary organs
9


















































咨询费

Consult fees


诉讼费

Legal cost


业务招待费

Business entertainment


技术转让费

Technology transfer fees


矿产资源补偿费

Mineral resources compensation fees


排污费

Pollution discharge fees


房产税

Housing property tax


车船使用税

Vehicle and vessel usage license plate tax(VVULPT)


土地使用税

Tenure tax


印花税

Stamp tax


财务费用

Finance charge


利息支出

Interest exchange


汇兑损失

Foreign exchange loss


各项手续费

Charge for trouble


各项专门借款费用

Special-borrowing cost


营业外支出

Nonbusiness expenditure


捐赠支出

Donation outlay


减值准备金

Depreciation reserves


非常损失

Extraordinary loss


处理固定资产净损失

Net loss on disposal of fixed assets


出售无形资产损失

Loss on sales of intangible assets


固定资产盘亏

Fixed assets inventory loss


债务重组损失

Loss on arrangement


罚款支出

Amercement outlay


所得税

Income tax


以前年度损益调整

Prior year income adjustment


国际会计术语英汉对照

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


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