会计英语的词汇特征及其翻译策略

英文财务报表的词汇特点及其翻译英文财务报表的词汇特点及其翻译【摘要】由于对外交流和合作日益扩大，中国的会计人员需要查阅大量国外财务报表。

英文财务报表的词汇作为特殊用途英语的一种，有其独特的特点：财经术语多、专业词汇多、缩略语多、机构名称多。

由于财务报表与经济密切相关，会计人员如果理解不对，翻译稍有不慎，轻则会导致信息失真而引起歧义，重则会给企业带来很大的经济损失。

【关键词】财务报表；财经术语；词汇特点；翻译方法；翻译技巧作为世界第二大经济体，中国的会计制度与国际会计制度已经逐步接轨，越来越多的企业开始参与国际交流与合作，越来越多的会计人员开始查阅国际会计制度、规则和公约。

在对外交流与合作中，会计人员无法避开的重要财务信息就包括财务报表。

作为专门用途英语（ESP — English for Special Purpose）的一种，英文财务报表的词汇具有其自身的特点。

由于财务报表本身就是一种经济活动的表现形式，对其词汇准确理解与翻译直接影响到企业的对外交流和经济利益。

文章首先分析英文财务报表的词汇特点；然后探讨其翻译方法，旨在帮助企业会计人员更好地借鉴外国经验，提高我国企业的经济效益。

一、英文财务报表的词汇特点财务报表是几个报表的总称，包括损益表（Profit and Loss Account）、资产负债表（Balance Sheet）、现金流量表（Cash Flow Statement）、权益变动表（Statement of Change in Equity）等。

通过分析发现，财务报表的英文词汇具有以下特点：财经术语多、通用词汇专业意义多、缩略词多、后置过去分词多。

（一）财经术语多根据《现代汉语词典》，术语是“某门学科中的专门用语”。

财经术语又称财经专门用语。

在实际业务中，运用相应的财经术语，可以使财经语言简洁明了，使用方便、信息量大。

同时，由于财经术语词义单一性的特点，不会引起歧义，因此得到全世界财会行业的普遍认同而广泛使用。

accountant genaral 会计主任 account balancde 结平的帐户 account bill 帐单 account books 帐 account classification 帐户分类 account current 往来帐 account form of balance sheet 帐户式资产负债表 account form of profit and loss statement 帐户式损益表 account payable 应付帐款 account receivable 应收帐款 account of payments ⽀出表 account of receipts 收⼊表 account title 帐户名称，会计科⽬ accounting year 或financial year 会计年度 accounts payable ledger 应付款分类帐 Accounting period（会计期间） are related to specific time periods ,typically one year（通常是⼀年) 资产负债表：balance sheet 可以不⼤写b 利润表： income statements (or statements of income) 利润分配表：retained earnings 现⾦流量表：cash flows1、部门的称谓 市场部Marketing 销售部 Sales Department （也有其它讲法，如宝洁公司销售部叫客户⽣意发展部CBD） 客户服务　Customer Service ，例如客服员叫CSR，R for representative ⼈事部 Human Resource ⾏政部 Admin. 财务部 Finance & Accounting 产品供应 Product Supply，例如产品调度员叫　P S　Planner2、⼈员的称谓 助理 Assistant 秘书 secretary 前台接待⼩姐 Receptionist ⽂员 clerk ，如会计⽂员为Accounting Clerk 主任　supervisor 经理　Manager 总经理 GM，General Manager ⼊场费admission 运费freight ⼩费tip 学费tuition 价格，代价charge 制造费⽤ Manufacturing overhead 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 总监Director 总会计师 Finance Controller ⾼级 Senior 如⾼级经理为　Senior Manager 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 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 帐⽬名词⼀、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 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 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 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 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 VAT 已交税⾦ Paying tax 转出未交增值税 Unpaid VAT changeover 减免税款 Tax deduction 销项税额 Substituted money on VAT 出⼝退税 Tax reimbursement for export 进项税额转出 Changeover withnoldings on VAT 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 VAT changeover 未交增值税 Unpaid VAT 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 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 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 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 5405 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 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。

财务英语的有效学习方法会计英语中会计词汇的意义比较专一、简明, 不带感情色彩, 比较稳定, 具有单义性和准确性的特点, 不如文学语言中一词多义的现象那么普遍。

这种词汇的相对稳定性来源于会计英语的任务。

会计英语主要用来准确地进行说明推理及抽象概括, 是用严密逻辑思维来说服读者的, 专业词汇固当如此, 即使是非常专业性的基础词汇和惯用语也要求选用庄重的、严谨的。

会计英语中可能不用或少用文学英语中常用的比喻、排比、夸张等修辞手法。

而以逻辑为准绳。

由于会计英语词汇的单义性和准确性, 所以要掌握它还是比较容易的,在会计英语中使用的变通词汇, 数量不少且比较灵活, 值得我们重视, 尤其是一些词组的固定搭配。

General purpose accounting information通过会计信息; income tax returns所得税申报表; General accepted accounting principles会认会计原则;Balance sheet 资产负债表; Income statement 收益表; Statement of cash flows现金流量表; Notes receivable 应收票据; Accosts; receivable 应收账款; Notes Payable 应付票据; Accounts payable 应付账款; Accounting equation 会计登记; General ledger 总分类账; Debit balance借方余额; Cash flows 现金流量;Operating accounting 经营活动; Preparation of statement 报表编制; Cash flow statement 现金流量表。

句子长、结构复杂、难于分析。

会计英语句子长是个显著特点, 例如: By the SYD method the yearly depreciation is calculated by multiplying the total depreciable amount for the like of the asset by a fraction numerator is the remaining useful life and whose denominator is the SYD.根据年数总和法计算年折旧额时, 要用一个分子为资产尚可使用的年数, 分母为使用年数数字总和的分数, 去乘该项资产在使用寿命期内应折旧的总额。

一.Account 、Accounting 和Accountantaccount 有很多意思，常见的主要是“说明、解释；计算、帐单；银行帐户”。

例如：1. He gave me a full account of his plan。

他把计划给我做了完整的说明。

2. Charge it to my account。

把它记在我的帐上。

3. Cashier：Good afternoon。

Can I help you？银行出纳：下午好，能为您做什么？Man ：I'd like to open a bank account .男人：我想开一个银行存款帐户。

还有account title（帐户名称、会计科目）、income account（收益帐户）、account book（帐簿）等。

在account 后面加上词缀ing 就成为accounting ，其意义也相应变为会计、会计学。

例如：1.Accounting is a process of recording, classifying，summarizing and interpreting of those business activities that can be expressed in monetary terms.会计是一个以货币形式对经济活动进行记录、分类、汇总以及解释的过程。

2.It has been said that Accounting is the language of business.据说会计是“商业语言”。

3.Accounting is one of the fastest growing profession in the modern business world.会计是当今经济社会中发展最快的职业之一。

4. Financial Accounting and Managerial Accounting are two major specialized fields in Accounting.财务会计和管理会计是会计的两个主要的专门领域。

科 技 教 育155科技资讯 S CI EN CE & T EC HNO LO GY I NF OR MA TI ON 1 会计专业英语词汇的特征作为ESP(English For Specific Pur-poses专门用途英语),会计英语有其自身独有的特点,会计英语语言非常正式、实用。

在会计实际业务中,会计英语的词汇必须严谨、专业、正式、简易,因此会计专业英语词汇具有专业独特性,精确性,对义性,简约性,时代性等特征。

了解了这些特征学习者才能更好地了解会计英语专业词汇并进行有效的学习。

1.1专业独特性会计专业课程有自己独特的理论体系和实际操作流程,会计专业英语词汇是在会计行业中专门使用的词汇,有其特定的专业含义,一个英语词汇在会计领域里只表达特定的意思,同样的一个意思只用特定的词汇表达。

例如:assets是指资产,liabil-ity是负债,internal control是内部控制,cash on hand是库存现金。

由于这些词汇和术语在会计领域的意思具有专业独特性,在学习记忆这些英语词汇时,学习者需要了解会计基础知识和会计专业背景信息,应该结合自己所学的汉语会计专业知识,对应每个词汇的汉语意思来学习记忆,对号入座并进行简单练习,记忆就比较深刻。

1.2精确性会计专业英语词汇意义简明精确,会计英语内容反应会计领域各方面的客观事实,是科学性和逻辑性强的语言,不使用文学修辞,不需要推敲。

同样地,会计专业词汇的意义及解释都是固定的而且是唯一的,没有其他的解释。

一词多意和一意多词的情况比较少,比较便于理解。

记忆时记住其唯一的专业意义即可。

例如:accountant就是“会计员;会计师”,cash就是“现金”的意思。

1.3对义性会计业务和会计项目术语中存在相反或对立的活动和项目,所以专业会计英语词汇中常使用对立性词语来描述互相矛盾或反向对应的会计活动,即会计英语词汇的对义性。

例如:account receivable和ac-count payable分别是应收账款和应付账款;fixed assets和intangible assets是固定资产和无形资产;general journal和special journal 是普通日记账和特种日记账;credit和debit 是贷记和借记;creditor和debtor是债权人和债务人;current liability和non-current li-ability是流动负债和非流动负债。

会计英语词汇特点及教学策略阴祁景蓉山西财政税务专科学校[摘要]随着我国对外经济的不断发展，会计英语在经济活动中的作用越发重要，很多高职高专院校都为会计专业的学生开设了《会计英语》这门课程。

会计英语属于专门用途英语（ESP），不同于学生之前接触的普通英语,它有其自身的语言特点。

专业词汇作为学生接触会计英语的第一步非常重要。

由于高职高专大部分学生英语能力相对较弱，许多学生对专业英语的学习有畏难情绪，所以，本文针对会计英语的词汇特点以及学生的学习现状，总结了一些相应的教学策略。

[关键词]会计英语；词汇特点；教学策略[中图分类号]H319[文献标识码]A[文章编号]1009-6167（2021）09-0087-031研究背景会计英语属于专门用途英语，它具有专门用途英语的许多共同语言特点，同时，又有自身的特点。

笔者将从这两个方面进行探讨，并且针对不同的特点，提出各自的教学策略。

2专门用途英语专业词汇的特点Coxhead et al.（2001）认为，专业词汇就是可以识别出的在某一主题、特定领域或学科使用的词。

专业词汇按某类词对于一个特定学科的专业程度，可以区分为以下四类：2.1这类词在特定领域以外基本不用或很少使用。

2.2这类词在特定领域内外都使用，但意义不同。

2.3这类词在特定领域内外都使用，但主要在这个领域中用于表达特定意义，而且通过这个词在某一领域外的意义，很容易理解它在这个领域中的含义。

2.4这类词在某一领域比在其他领域更常见。

这些词很少或者没有特殊的意义，尽管某些有专业知识的人可能对词的意义有更准确的理解。

笔者认为，会计英语中的专业词汇主要由第二类、第三类和第四类词汇组成。

3会计英语专业词汇的特点以及教学策略3.1有些词在会计英语领域内外都使用，但是意义不同例如，“balance”一词在普通英语中有“均衡、平衡”的含义，在会计英语中是“余额”的含义；“return”一词，在普通英语中是“返回、归还”的含义，在会计英语中是“利润、回报、收益”的含义；“return on as-sets（资产回报率）”“return on investment（投资收益率）”。

一.专业术语Accelerated Depreciation Method 计算折旧时，早期所提的折旧年夜于后期各年。

加速折旧法主要包含余额递加折旧法declining balance depreciation，双倍余额递加折旧法double declining balance depreciation，年限总额折旧法sum of the years' depreciationAccount 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= 欠债+ 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，以确定本期收益与用度的一种方法。

凡应属本期的收益于用度，不管其款项是否以收付，均作为本期收益和用度处理。

Accrued dividend 应计股利Accrued expense 应记用度：指本期已经发生而尚未支付的各项用度。

Accrued revenue 应记收入Accumulated depreciation 累计折旧Acidtest ratio 酸性试验比率，企业速动资产与流动欠债的比率，又称quick ratioAcquisition 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。

常用会计词汇汉译英一贯原则consistency人名帐户personal account工作底稿working paper已承兑汇票accepted draft/bill已发行股本issued capital己催缴股本called-up capital己缴股本paid-up capital已赎回票据retired bill欠付催缴股款calls in arrear毛存现金cash in hand毛利gross profit毛利率gross profit ratio/margin毛损gross loss日记簿journal月结单monthly statement少量余额minority balance分配allocation分类帐ledger公证文件noting分摊apportionment加成mark-up永久业权freehold主要成本prime cost未催缴股本uncalled capital申请及分配application and allotment 目标条款object clause平价发行issued at par出让人帐vendor account自平self-balancing自平分类帐self-balancing ledger自动转帐autopay成本会计cost accounting共同joint存货记录簿stock records存货周转率stock turnover rate存货帐stock account年终盘点存货year-end stock taking 企业个体business entity合伙企业partnership在运品goods in transit在制品work-in-progress呆帐bad debts呆帐准备provision for bad debts没收forfeiture利息帐法interest account method重置replacement决算表final accounts折扣栏discount column折旧depreciation折旧帐法depreciation account method折旧准备帐法depreciation provision account method 折价discount非人名帐户impersonal account抽取extract固定资产fixed assets长期负债long-term liabilities法人legal person股本share capital拒付票据dishonoured bill股份share或有负债contingent liability所有权ownership承兑acceptance承兑人acceptor法定股本authorised capital股东主权shareholders'equity股东资金shareholders'fund受票人drawee直线折旧法straight-line depreciation method 直接工资direct wages直接原料direct material直接费用direct expenses股票share certificate承销人consignee承销清单account sales抵销set-offs抵销性错误compensating error定额制度imprest system科目account负债liabilities信讬人trustee按比例分配pro rata背书endorsement持票人holder盈余surplus盈余分拨帐appropriation account重点钜数materiality重估折旧法revaluation depreciation method 借方debit借项通知单debit note借项通知单(银行用) debit advice库存现金cash in hand配比match个别several纯利net profit纯利率net profit ratio记帐时借贷方互调complete reversal of entries 特别原始簿special book of original entry原始分录错误error of original entry原始分录簿book of original entry原则性错误error of principle流动资产current assets流动负债current liabilities流动比率current ratio流动抵押品floating charge租购hire purchase租购公司hirer个体entity差额承上balance brought down差额承前balance brought forward差额转下balance carried down帐户account透支overdraft透支额度facility extent名调乱错误error of commission现金日记簿cash book现金收支帐receipts and payments account 现金折扣cash discount虚帐户nominal account净损失net loss累积基金accumulated fund停止经营quit concern动用资金capital employed专利税royalty专利权patent货物寄销帐goods sent on consignment account 票面值par value接纳accept净流动资产net current assets速动比率liquidity ratio寄销consignment寄销人consignor寄销帐consignment account票据拒付手续费noting charges票据贴现discounting bill of exchange 组织大纲memorandum of association 组织章程articles of association商誉goodwill贷方credit贷项通知单credit note贷项通知单(银行用) credit advice提用drawings提款帐drawings account费用expenses期未存货closing stock期初存货opening stock单式簿记single-entry bookkeeping备忘memorandum补助分类帐subsidiary account报表statement贴现discount发票invoice发票人drawer间接工资indirect wages贴现手续费discounting charge普通股ordinary shares普通日记簿general journal普通原始簿general book of original entry 间接原料indirect material间接费用indirect expenses, overhead间接制造成本factory overhead开帐分录opening entries结帐分录closing entries短期合营joint venture短期合营帐joint venture account短期合营备忘帐memorandum joint venture account 结算票据honour the bill of exchange超额利润super profit资本capital资本主proprietor资本支出capital expenditure资本报酬率return on capital employed零用现金凭单petty cash voucher零用现金簿petty cash book债权人creditor债券debenture预计利息帐法interest suspense account method预付费用prepaid expenses预取收益receipt in advance会计等式accounting equation损益帐profit and loss account损益计算income determination过帐posting资产assets资产负债表balance sheet资产收回价值goods repossessed value试算表trial balance经常性项目recurrent item溢价premium溢价发行issued at premium催缴股款call银行往来调节表bank reconciliation statement 复式簿记double-entry bookkeeping说明account for实帐户real account对销contra制成品finished goods汇票bill of exchange, draft实际成本actual cost截线enter short认讲意图offer暂记帐户suspense account销货成本cost of goods sold销货折扣discounts allowed销货退回簿returns inwards book 销货净额net sales销货发票sales invoice销货簿sales journal调整adjustment制造成本会计manufacturing account数量表达及稳定货币量度quantifiability and stable monetary measure随要随付payable on demand余绌surplus and deficit遗漏错误error of omission余额承上balance brought down余额承前balance brought forward余额递减折旧法reducing balance depreciation method余额转下balance carried down历史成本historical cost担保还款佣金del credere commission总分类帐general ledger应付帐款分类帐creditors ledger, purchases ledger应付帐款分类帐统制帐户creditors ledger control account, purchases ledger control account应收帐款分类帐debtors ledger, sales ledger应收帐款分类帐统制帐户debtors ledger control account, sales ledger control account应计收益accrued income亏绌deficit购货折扣discounts received购货退出簿returns outwards book购货帐purchases account购货净额net purchases购货簿purchases journal营业折扣trade discount购销帐trading account购销损益帐trading and profit and loss account优先股preference shares应付帐款赊帐期限credit period received form trade creditors 应付票据bill payable应收帐款赊帐期限credit period allowed to trade debtors 应收票据bill receivable应计基础accrued basis购买权option偿债基金sinking fund营运资金比率working capital ratio转让transfer旧换新trade-in稳健保守conservatism, prudence簿记bookkeeping继续经营going concern变产帐realisation account赎回资本准备金capital redemption reserve fund税收报表词汇英汉对照Withholding Tax Form （代扣所得税表）English Language Word or Term Chinese Language Word or Term INDIVIDUAL INCOME TAX WITHHOLDING RETURN 扣缴个人所得税报告表Withholding agent's file number 扣缴义务人编码Date of filing 填表日期Day 日Month 月Year 年Monetary Unit 金额单位RMB Yuan 人民币元This return is designed in accordance with the provisions of Article 9 of INDIVIDUAL INCOME TAX LAW OF THE PEOPLE'S REPUBLIC OF CHINA. The withholding agents should turn the tax withheld over to the State Treasury and file the return with the local tax authorities within seven days after the end of the taxable month.根据《中华人民共和国个人所得税法》第九条的规定，制定本表，扣缴义务人应将本月扣缴的税款在次月七日内缴入国库，并向当地税务机关报送本表。

会计英文知识点在全球经济一体化的背景下，英语已经成为了国际商务交流的重要工具。

对于会计专业的学生而言，掌握一些会计英文知识点是非常必要的。

本文将重点介绍一些常用的会计英文词汇和短语，帮助读者更好地理解和运用会计英语。

1. Financial statements（财务报表）：Financial statements是记录和概括公司财务状况的重要工具。

它包括三大要素：资产（assets）、负债（liabilities）和所有者权益（owner's equity）。

常见的财务报表包括资产负债表（balance sheet）、利润表（income statement）和现金流量表（cash flow statement）。

2. Assets（资产）：Assets指的是公司拥有的可衡量的经济资源。

根据流动性的不同，可以将资产分为流动资产（current assets）和非流动资产（non-current assets）。

常见的流动资产包括现金（cash）、应收账款（accounts receivable）和存货（inventory）等。

3. Liabilities（负债）：Liabilities指的是公司欠他人的债务或待支付的款项。

类似于资产，根据偿还期限的不同，可以将负债分为流动负债（current liabilities）和非流动负债（non-currentliabilities）。

常见的流动负债包括应付账款（accounts payable）和短期借款（short-term borrowings）等。

4. Owner's equity（所有者权益）：Owner's equity指的是公司归属于所有者的净资产。

它由资本（capital）和利润（profit）构成。

如果资产超过负债，那么所有者权益为正数；如果负债超过资产，那么所有者权益为负数。

5. Depreciation（折旧）：Depreciation指的是固定资产（fixed assets）在使用过程中价值的减少。

会计专业英语词汇大全（一）一.专业术语Accelerated Depreciation Method 计算折旧时，早期所提的折旧大于后期各年。

加快折旧法主要包含余额递减折旧法declining balance depreciation，双倍余额递减折旧法double declining balance depreciation，年限总数折旧法sum of the years' depreciationAccount 科目，帐户Account format 帐户式Account payable 对付帐款Account receivable 应收帐款Accounting cycle 会计循环，指按次序进行记录，归类，汇总和编表的全过程。

在连续的会计期间循环往复的循环进行Accounting equation 会计等式：财产= 欠债 + 业主权益Accounts receivable turnover 应收帐款周转率：一个期间的赊销净额/ 应收帐款均匀余额Accrual basis accounting 应记制，债权发生制：以应收对付为计算基础，以确立本期利润与花费的一种方式。

凡应属本期的利润于花费，无论其款项能否以收付，均作为本期利润和花费办理。

Accrued dividend 应计股利Accrued expense 应记花费：指本期已经发生而还没有支付的各项花费。

Accrued revenue 应记收入Accumulated depreciation 累计折旧Acid-test ratio 酸性试验比率，公司速动财产与流动欠债的比率，又称quick ratioAcquisition cost 购买成本Adjusted trial balance 调整后试算表，指已作调整分录但还没有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由此不曾记录或未适合记录的会计事项予以记录入帐。

会计翻译必备知识点总结近年来，由于全球经济的蓬勃发展和国际经济交流的增加，会计翻译作为一项重要的语言服务逐渐崭露头角。

会计翻译涉及到财务报表、审计报告、税务文件等领域，因此对于会计知识的了解和掌握是非常必要的。

本文将总结一些会计翻译中的重要知识点，帮助读者更好地理解会计翻译的要点。

一、会计准则和规定会计准则和规定是会计翻译中最基本的知识点之一。

各国和地区会根据实际情况制定不同的会计准则和规定，如国际会计准则（IAS）、美国通用会计准则（GAAP）等。

翻译人员需要了解不同准则的主要特点和术语，以便准确地翻译财务报表等文件。

二、会计核算会计核算是财务会计的核心，包括资产、负债、所有者权益、收入和费用等方面。

在翻译会计文件时，翻译人员需要了解各个项目的定义和计量方法，以便正确地表达其含义。

例如，资产和负债的分类、确认和计量方法，以及收入和费用的确认和计量方法等。

三、财务报表和报告财务报表和报告是会计翻译中最常见、也是最重要的内容之一。

常见的财务报表包括资产负债表、利润表、现金流量表等。

翻译人员需了解这些报表的结构、项目名称和内容，以及报表之间的关系，以便准确地翻译和理解这些报表。

四、审计报告审计报告是翻译人员需要熟悉的另一项内容。

审计报告由审计师对财务报表进行审核后发表的结论。

翻译人员需要了解审计报告的格式、常见用语和表达方式，必要时还需了解审计程序和审计标准，以便将其准确翻译为目标语言。

五、税务文件税务文件翻译也是会计翻译中的重要内容之一。

税务文件包括税务申报表、税务决定书、税务公告等。

翻译人员需要熟悉税务部门的相关规定和程序，了解税务文件的类别、格式和常见术语，以便准确地翻译和理解税务文件。

六、专业术语在会计翻译中，掌握专业术语是非常必要的。

会计有着自己独特的术语体系，包括资产、负债、收入、费用等方面的词汇。

翻译人员需要掌握这些术语的中英文对照，并了解其具体含义和用法，以便准确地翻译和表达。

七、文化差异在进行会计翻译时，还需要考虑到文化差异的影响。

会计英语术语的特点及其翻译【摘要】会计英语作为一门专门用途英语，有其特殊的语言特征，而术语翻译是会计英语翻译中的一个难点。

文章通过与普通英语比较，分析会计英语术语的特征，探讨并归纳其翻译过程中的一些规律和准则。

【关键词】会计英语术语特征翻译技巧一、引言中国的会计人员所面临的环境正发生着前所未有的变化，这对会计人员的业务素质和专业技能提出更严峻的挑战。

作为专门用途英语(ESP)的一个分支，会计英语是一门语言学和会计学的边缘交叉学科，具有较强的实用性、知识性和专业性。

本文旨在通过分析会计英语术语的特点，探讨会计英语术语的翻译技巧。

二、会计英语术语的特点1.术语的专业性专业性是指术语是会计英语专业所特有的，词义单一且与会计业务密切相关。

会计英语中基本不用文学英语中常用的修辞手法，强调词汇的准确性。

例如，debit在会计专业领域的意思是“借方”，即记录在账户左方的金额。

2.术语的单义性在一个学科领域内，词义单一而固定。

即每个术语所表示的都是一个特定的会计概念，在使用时不能用其它任何词语代替。

例如，在会计英语中mventory(库存，存货)这个科目名，不能用stock来代替inventory。

3.术语的对义性会计英语中常使用一组表示矛盾、对立词语来描述各种互相对立的会计活动，这就是术语的对义性，它们在含义上有明显的联想意义和对比意义词语的意义。

例如：4，术语的简约性简约性的突出表现就是缩略词的大量运用。

使其能用比较少的词语表达出丰富而复杂的内容，传达更多的信息。

例如：5.术语的美语化特征随着美国经济大国地位的提高，会计制度与国际的接轨，会计专业人员在接触英文的会计资料时发现：越来越多的英文会计资料中的会计术语倾向于使用美国用语。

例如：6.术语的名词化特征会计术语多使用名词化结构，通过“名词／名词词组+名词／名词词组”结构，把名词或名词词组作前置定语，旨在使语言具有客观性，体现了会计英语术语结构简单紧凑的特点。

作者： 李俊
作者机构： 鞍山师范学院，辽宁鞍山114005
出版物刊名： 辽宁经济职业技术学院学报
页码： 67-68页
主题词： 会计英语 翻译难点 翻译技巧 词汇 词语功能 句法功能
摘要：会计英语是一门专业技术英语。

会计人员在学习过程中发现理解会计英语的原文不难，而准确流利地翻译却是一个难题。

本文分析了造成会计英语翻译困难的词汇专业性、词语功能差异和句法功能差异几个方面的原因，并分别提出相应的翻译技巧，从而帮助学习者实现“信、达、雅”的翻译标准。

会计专业词汇英语翻译泛瑞翻译政治风险political risk再开票中心re-invoicing center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提前与延期支付Leads and Lags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跨国经营企业业绩评价multinational performance evaluation经济风险管理managing economic exposure交易风险管理managing transaction exposure换算风险管理managing translation exposure国际投资决策会计foreign project appraisal国际存货管理international inventory management股利转移dividend remittances公司内部贷款inter-company loans冻结资金转移repatriating blocked funds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民航运输企业会计accounting of civil aviation transportation enterprises企业会计business accounting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外商投资企业会计accounting of enterprises with foreign investment通用报表all-purpose financial statements铁路运输企业会计accounting of rail way transportation enterprises所有者权益owners equity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微观会计micro-accounting客观性原则objectivity可比性原则comparability谨慎性原则prudence金融企业会计accounting of financial institutions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计量属性measurement attributes及时性原则timeliness货币计量monetary measurement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会计预测accounting forecasting会计要素accounting elements会计研究accounting research会计学科体系accounting science system会计学accounting会计信息accounting information会计任务targets of accounting activities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会计理论accounting theory会计控制accounting control会计决策accounting decision making会计监督accounting supervision会计假设accounting assumption会计记录accounting records会计计量accounting measurement会计机构accounting department会计环境accounting environment会计核算financial accounting会计管理体制system of accounting administration会计分期accounting periods会计对象accounting object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划分资本性支出与收益性支出原则distinguishment between capital expenditureand revenue expenditure合并报表consolidated financial statements管理活动论management activities perspective管理会计management accounting管理工具论management tool perspective股份制企业会计accounting of stock companies公认会计原则generally accepted accounting principle‚ GAAP公共会计public accounting工业会计accounting of industrial enterprises个别报表individual statements高新技术企业会计accounting of high technology enterprises负债liability费用expense反馈价值feedback value对外经济合作企业会计accounting of foreign economic cooperation enterprises 对外报表external statements对内报表internal statements一致性原则consistency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真实与公允true and fair view持续经营going concern成本报表cost statement财务会计原则financial accounting principles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 accounting重要性原则materiality专用报表special purpose financial statements资产assets资金funds资金运动funds movement财务报告financial report财务报表要素elements of financial statements财务报表financial statements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可转换债券convertible bonds公司债券利息摊销加速折旧法accelerated depreciation methods营业外收支净额公司债券利率interest rate on debenture应收账款出借assignment of accounts receivable无担保债券debenture bonds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先进先出去first-in‚ first-out缩写FIFO在发建工程constructions in process固定资产更换与改良improvements and replacements of fixed assets 实地盘存制periodic inventory system收益总括观点all-inclusive concept of income损益表法可变现净值法net realizable value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现金折扣cash discount特定履行法其他业务利润公司债券bonds payable销售法sale method应付票据notes payable认股权stock rights固定资产修理repairs and maintenance of fixed assets有担保债券mortgage bonds销售费用selling expenses应付股利dividends payable应收票据notes receivable无形资产intangible assets收款法collection method所得税income tax流动负债current liabilities生产法production method计划成本核算废弃和生置法retirement and replacement method盘存法inventory method流动资产current assets购货折扣purchases discounts商誉goodwill应收账款accounts receivable投资收益investment income营业利润operating income预提费用股本capital stock公司债券偿还redemption of bonds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利润总额利益分配profit distribution应计费用accrued expense商标权trademarks and trade names全部履行法净利润net income应付利润profit payable未分配利润收益债券income bonds货币资金利息资本化capitalization of interests公益金工程物资预付账款advance to supplier其他应收款other receivables现金cash预收账款公司债券发行corporate bond floatation应付工资wages payable实收资本paid-in capital盈余公积surplus reserves管理费用土地使用权股利dividend应交税金taxes payable负商誉negative goodwill费用的确认recognition of expense短期投资temporary investment短期借款short-term loans递延资产deferred charges低值易耗品当期经营观点current operating concept of income 待摊费用待核销基建支出[旧]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折旧[旧]折旧方法depreciation method折旧率depreciation rate支出payment直线法straight-line职工福利基金welfare fund专项拨款【旧】专利权patents住房基金housing fund重置成本法replacement costing专项物资[旧]专项资产【旧】专有技术know-how专营权franchises资本公积capital reserves资产负债表balance sheet资金占用和资金来源[旧]自然资源natural resources存货inventory车间经费【旧】偿债基金sinking fund长期应付款long-term payables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标准成本法standard costing变动成本法variable costing比例履行法包装物版权copyrights汇总原始凭证cumulative source document汇总记账凭证核算形式bookkeeping procedure using summary vouchers 工作底稿working paper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 documents会计科目表chart of accounts会计科目account title红字更正法correction by using red ink会计核算形式bookkeeping procedures过账posting会计分录accounting entry会计循环accounting cycle会计账簿Book of accounts活页式账簿loose-leaf book集合分配账户clearing accounts计价对比账户matching accounts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 procedure using vouchers记账凭证汇总表核算形式bookkeeping procedure using categorized account summary简单分录simple entry结算账户settlement accounts结账closing account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明细分类账簿subsidiary ledger明细分类账户subsidiary account盘存账存inventory accounts平行登记parallel recording全面清查complete check日记总账combined journal and ledger日记总账核算形式bookkeeping procedure using summarized journal三式记账法triple-entry bookkeeping实账户real accounts试算表trial balance试算平衡trial balancing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 procedure using general journal外来原始凭证source document from outside现金日记账cash journal虚账户nominal accounts序时账簿book of chronological entry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增减记账法increase-decrease bookkeeping债权结算账户accounts for settlement of claim债权债务结算账户accounts for settlement of claim and debt债务结算账户accounts for settlement of debt账户account账户编号Account number账户对应关系debit-credit relationship账项调整adjustment of account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 accounts转账凭证transfer voucher资金运用账户accounts of applications of funds自制原始凭证internal source document总分类账簿general ledger总分类账户general account附加账户adjunct accounts付款凭证payment voucher分类账簿ledger多栏式日记账核算形式bookkeeping procedure using columnar journal 对账checking对应账户corresponding accounts定期清查Periodic checking method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 entry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财产清查physical inventory簿记bookkeeping不定期清查non-periodic checking method补充登记法correction by extra recording表外账户off-balance sheet accounts备抵账户provision accounts备抵附加账户provision and adjunct accounts 备查账簿memorandum。

会计有关英文知识点会计是一门重要的商科学科，负责记录、处理和报告财务信息。

在全球化的背景下，掌握与会计相关的英文知识点对于从事会计工作的人员来说至关重要。

本文将介绍一些与会计有关的英文知识点，帮助读者扩展自己的会计英语词汇量，提高在国际商务领域的竞争力。

1. Financial Statements（财务报表）财务报表是记录一个企业财务状况和业绩的重要文件。

主要的财务报表包括资产负债表（Balance Sheet）、利润表（Income Statement）、现金流量表（Cash Flow Statement）和所有者权益变动表（Statement of Changes in Equity）。

掌握这些财务报表的英文术语，例如Assets（资产）、Liabilities（负债）、Revenue（收入）和Expenses（费用），对于理解和分析财务报表至关重要。

2. Accounting Principles（会计准则）会计准则是会计行业遵循的规范和原则，它确保了财务信息的准确性和可比性。

全球范围内最常用的会计准则是国际财务报告准则（International Financial Reporting Standards，简称IFRS）。

例如，IFRS中对于Revenue Recognition（收入确认）和Inventory Valuation（存货估值）都有明确的规定。

了解这些会计准则的英文表达，有助于与国际企业或者国际会计师进行有效的沟通。

3. Audit（审计）审计是对财务报表进行独立、客观的评估和核实，以确定其真实性和合规性。

在全球商业环境中，英文中经常使用的审计术语包括External Audit（外部审计）和Internal Audit（内部审计）。

掌握这些术语以及与审计相关的表达，例如Auditor（审计师）和Audit Report（审计报告），是面对国际审计事务的必备技能。

4. Taxation（税务）税务是会计领域中一个重要的方面，涉及到企业和个人的纳税义务。

03会计英语专用词汇及术语（中英文版）会计科目英文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Bookkeeping 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 disclose 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Account 帐户会计英文(中英文对照)一、资产类 Assets流动资产 Current assets货币资金 Cash and cash equivalents1001 现金 Cash1002 银行存款 Cash in bank1009 其他货币资金 Other cash and cash equivalents'100901 外埠存款 Other city Cash in bank'100902 银行本票 Cashier's cheque'100903 银行汇票 Bank draft'100904 信用卡 Credit card'100905 信用证保证金 L/C Guarantee deposits'100906 存出投资款 Refundable deposits1101 短期投资 Short-term investments'110101 股票 Short-term investments - stock'110102 债券 Short-term investments - corporate bonds'110103 基金 Short-term investments - corporate funds'110110 其他 Short-term investments - other1102 短期投资跌价准备 Short-term investments falling price reserves 应收款 Account receivable1111 应收票据 Note receivable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance1121 应收股利 Dividend receivable1122 应收利息 Interest receivable1131 应收账款 Account receivable1133 其他应收款 Other notes receivable1141 坏账准备 Bad debt reserves1151 预付账款 Advance money1161 应收补贴款 Cover deficit by state subsidies of receivable 库存资产 Inventories1201 物资采购 Supplies purchasing1211 原材料 Raw materials1221 包装物 Wrappage1231 低值易耗品 Low-value consumption goods1232 材料成本差异 Materials cost variance1241 自制半成品 Semi-Finished goods1243 库存商品 Finished goods1244 商品进销差价Differences between purchasing and selling price1251 委托加工物资 Work in process - outsourced1261 委托代销商品Trust to and sell the goods on a commission basis1271 受托代销商品Commissioned and sell the goods on a commission basis1281 存货跌价准备 Inventory falling price reserves1291 分期收款发出商品Collect money and send out the goods by stages1301 待摊费用 Deferred and prepaid expenses长期投资 Long-term investment1401 长期股权投资 Long-term investment on stocks'140101 股票投资 Investment on stocks'140102 其他股权投资 Other investment on stocks1402 长期债权投资 Long-term investment on bonds'140201 债券投资 Investment on bonds'140202 其他债权投资 Other investment on bonds1421 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债权投资减值准备 Bcreditor's rights investment depreciation reserves1431 委托贷款 Entrust loans'143101 本金 Principal'143102 利息 Interest'143103 减值准备 Depreciation reserves固定资产 Fixed assets1501 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 implement1502 累计折旧 Accumulated depreciation1505 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 depreciationreserves1601 工程物资 Project goods and material'160101 专用材料 Special-purpose material'160102 专用设备 Special-purpose equipment'160103 预付大型设备款 Prepayments for equipment'160104 为生产准备的工具及器具 Preparative instruments and implement for fabricate1603 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 project1605 在建工程减值准备 Construction-in-process depreciation reserves1701 固定资产清理 Liquidation of fixed assets无形资产 Intangible assets1801 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 Goodwill1805 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 reserves1815 未确认融资费用 Unacknowledged financial charges待处理财产损溢 Wait deal assets loss or income1901 长期待摊费用 Long-term deferred and prepaid expenses1911 待处理财产损溢 Wait deal assets loss or income'191101待处理流动资产损溢 Wait deal intangible assets loss or income'191102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 liability2101 短期借款 Short-term borrowing2111 应付票据 Notes payable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance2121 应付账款 Account payable2131 预收账款 Deposit received2141 代销商品款 Proxy sale goods revenue2151 应付工资 Accrued wages2153 应付福利费 Accrued welfarism2161 应付股利 Dividends payable2171 应交税金 Tax payable'217101 应交增值税 value added tax payable'21710101 进项税额 Withholdings on VAT'21710102 已交税金 Paying tax'21710103 转出未交增值税 Unpaid VAT changeover'21710104 减免税款 Tax deduction'21710105 销项税额 Substituted money on VAT'21710106 出口退税 Tax reimbursement for export'21710107 进项税额转出 Changeover withnoldings on VAT'21710108 出口抵减内销产品应纳税额 Export deduct domestic sales goods tax'21710109 转出多交增值税 Overpaid VAT changeover'21710110 未交增值税 Unpaid VAT'217102 应交营业税 Business tax payable'217103 应交消费税 Consumption tax payable'217104 应交资源税 Resources tax payable'217105 应交所得税 Income tax payable'217106 应交土地增值税 Increment tax on land value payable '217107 应交城市维护建设税 Tax for maintaining and building cities payable'217108 应交房产税 Housing property tax payable'217109 应交土地使用税 Tenure tax payable'217110 应交车船使用税Vehicle and vessel usage license plate tax(VVULPT)payable'217111 应交个人所得税 Personal income tax payable2176 其他应交款 Other fund in conformity with paying2181 其他应付款 Other payables2191 预提费用 Drawing expense in advance其他负债 Other liabilities2201 待转资产价值 Pending changerover assets value2211 预计负债 Anticipation liabilities长期负债 Long-term Liabilities2301 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 year2311 应付债券 Bonds payable'231101 债券面值 Face value, Par value'231102 债券溢价 Premium on bonds'231103 债券折价 Discount on bonds'231104 应计利息 Accrued interest2321 长期应付款 Long-term account payable应付融资租赁款 Accrued financial lease outlay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 year2331 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 year2341 递延税款 Deferral taxes三、所有者权益类 OWNERS' EQUITY资本 Capita3101 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 stock3103 已归还投资 Investment Returned公积3111 资本公积 Capital reserve'311101 资本(或股本)溢价 Cpital(or Stock) premium'311102 接受捐赠非现金资产准备Receive non-cash donate reserve'311103 股权投资准备 Stock right investment reserves'311105 拨款转入 Allocate sums changeover in'311106 外币资本折算差额 Foreign currency capital'311107 其他资本公积 Other capital reserve3121 盈余公积 Surplus reserves'312101 法定盈余公积 Legal surplus'312102 任意盈余公积 Free surplus reserves'312103 法定公益金 Legal public welfare fund'312104 储备基金 Reserve fund'312105 企业发展基金 Enterprise expansion fund'312106 利润归还投资Profits capitalizad on return of investment利润 Profits3131 本年利润 Current year profits3141 利润分配 Profit distribution'314101 其他转入 Other changeover in'314102 提取法定盈余公积 Withdrawal legal surplus'314103 提取法定公益金Withdrawal legal public welfare funds'314104 提取储备基金 Withdrawal reserve fund'314105 提取企业发展基金Withdrawal reserve for business expansion'314106 提取职工奖励及福利基金Withdrawal staff and workers' bonus and welfarefund'314107 利润归还投资Profits capitalized on return of investment'314108 应付优先股股利 Preferred Stock dividends payable'314109 提取任意盈余公积Withdrawal other common accumulation fund'314110 应付普通股股利 Common Stock dividends payable'314111 转作资本(或股本)的普通股股利Common Stock dividends change toassets(or stock)'314115 未分配利润 Undistributed profit四、成本类 Cost4101 生产成本 Cost of manufacture'410101 基本生产成本 Base cost of manufacture'410102 辅助生产成本 Auxiliary cost of manufacture4105 制造费用 Manufacturing overhead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 Conference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 Transportation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 cessation4107 劳务成本 Service costs五、损益类 Profit and loss收入 Income业务收入 OPERATING INCOME5101 主营业务收入 Prime operating revenue产品销售收入 Sales revenue服务收入 Service revenue5102 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 revenue5201 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 5203 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 revenue5301 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 charges5401 主营业务成本 Operating costs产品销售成本 Cost of goods sold服务成本 Cost of service5402 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 value5405 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 Expenses5501 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 fees5502 管理费用 Administrative 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 tax5503 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 cost5601 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 outlay5701 所得税 Income tax以前年度损益调整 Prior year income adjustment专业术语consistency 一贯性substance over form 实质重于形式materiality 重要性prudence 谨慎性current asset 流动资产non-current asset 非流动资产round it up, round it down 四舍五入contingent liability 或有负债creditor 债权人rendering of service 提供劳务royalties 版税bonus share 分红股redempte share 赎回股份debenture 债券credit 贷方depreciation 折旧residual value 剩余价值accounting treatment 会计处理accrual concept 权责发生制概念net book value 账面净值straight line method 直线法carrying amount 资产净值（资产－累计折旧－减值）rule of thumb 经验法contribution margin 边际贡献deferred income 递延收入finance lease 融资租赁cash equivalents 现金等价物operating lease 经营租赁capital appreciation 资本增值amortization 分摊incremental budget 增量预算zero based budget 零基预算continuous budget 滚动预算deferred tax 递延税款permanent difference 永久性差异timing difference 时间性差异flow through method 应付税款法events after balance sheet date 资产负债表日后事项return on investment (ROI) 投资回报率profit before interest and tax 息税前利润profit margin 利润率retrospective application 追溯调整法prospective application 未来适用法英文会计报表利润表INCOME STATEMENT 项目ITEMS 产品销售收入Sales of products其中：出口产品销售收入Including：Export sales 减：销售折扣与折让Less：Sales discount and allowances产品销售净额Net sales of products 减：产品销售税金Less：Sales tax产品销售成本Cost of sales 其中：出口产品销售成本Including：Cost of export sales产品销售毛利Gross profit on sales 减：销售费用Less：Selling expenses管理费用General and administrative expenses 财务费用Financial expenses其中：利息支出(减利息收入) Including：Interest expenses (minus interest income)汇兑损失(减汇兑收益) Exchange losses(minus exchange gains) 产品销售利润Profit on sales 加：其他业务利润Add：profit from other operations营业利润Operating profit 加：投资收益Add：Income on investment加：营业外收入Add：Non-operating income 减：营业外支出Less：Non-operating expenses 加：以前年度损益调整Add：adjustment of loss and gain for previous years利润总额Total profit 减：所得税Less：Income tax 净利润Net profit资产负债表 BALANCE SHEET资产ASSETS 流动资产CURRENT ASSETS 现金Cash on hand 备用金Pretty cash银行存款Cash in banks 有价证券Marketable receivable 应收票据Notes receivable应收帐款Accounts receivable 减：坏帐准备Less：allowance for bad debts 预付货款Prepayments-supplies内部往来Inter-company accounts 其他应收款Other receivables 待摊费用Prepaid and deferred expenses存货Inventories 减：存货变现损失准备： Less：allowance on inventory reduction to market已转未完工生产成本Transferred in production cost transforming一年内到期的长期投资Matured long time investments within a year流动资产合计Total current assets 长期投资：LONG TERM INVESTMENT长期投资Long term investments拨付所属资金Funds to burnchs一年以上的应收款项Accounts receivable over a year 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融资租入固定资产原价：Fixed assets-cost on financial lease减：融资租入固定资产折旧Less：accumulated depreciation 融资租入固定资产净值：Fixed assets-net value on financial lease在建工程：CONSTRUCTION WORK IN PROCESS 无形资产INTANGIBLE ASSETS场地使用权Right to the use of a site 工业产权及专有技术Industrial property right and patents其他无形资产Other intangibles 无形资产合计T otal intangible assets其它资产OTHER ASSETS 开办费Organization expenses 递延投资损失Deferred investment筹建期间汇兑损失Exchange losses during organization period losses递延税款借项Debit side of deferred tax 其他递延支出Other deferred expenditures待转销汇兑损益Prepaid and deferred exchange loss 其他递延借款Debit side of other deferred其他资产合计Total other Assets 资产总计TOTAL ASSETS负债及所有者权LIABILITIES AND CAPITAL 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内部往来Inter-company accounts 预收货款Items received in advance-supplies应付工资Accrued payroll 应交税金T axes payable 应付股利Dividends payable其他应付款Other payables 预提费用Accrued expenses职工奖励及福利费用Bonus and welfare funds一年内到期的长期负债Matured long term liabilities within a year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Bonds payable 应公司债溢价（折价）Premium on bonds payable（discount）一年以上的应付款项Accounts payable over a year 长期负债合计：Total long term liabilities其他负债：OTHER LIABILITIES 筹建期间汇兑收益Exchange gains during organization period 递延投资收益Deferred investment gains 递延税款贷项Credit side of deferred tax 其他递延贷项Credit side of other tax 待转销汇兑收益Prepaid and deferred exchange profit其他负债合计Total other liabilities 负债合计T otal liabilities 所有者权益Investor’s equity委托加工材料Materials processed on commission受托代销商品Goods in consignment代管商品物资Good held in our custos 本年支付的进口环节税金Import tax paid this year由企业负责的应收票据贴现Contingent Liability incurred by discounted notes receivable租入固定资产Leasehold fixed assets应付帐款 Trade creditors 应收票据 Notes receivable 预收帐款Advances from customers应收股利Dividends receivable 代销商品款Consignment-inpayables 应收利息 Interest receivable 应付工资 Payroll payable 应收帐款 Trade debtors 应付福利费 Welfare payable其他应收款 Other debtors 应付股利 Proposed dividends 坏帐准备 Provision for doubtful debts 应付短期债券 Short-term bonds payable 预付帐款 Prepayment 应交税金 Tax payable应收补贴款 Allowance receivable 其他应交款 Other payable to government待摊费用 Prepaid expenses 其他应付款 Other creditors待处理流动资产损益 Unsettled G/L on current assets 预提费用Accrued expenses存货 Inventories 一年内到期长期负债 Long term liabilities due within one year存货跌价准备Provision for obsolete stocks 其他流动负债Other current liability其他流动资产Other current 流动负债合计TOTAL CURRENT LIABILITIES流动资产合计TOTAL CURRENT ASSETS 长期股权投资Long term equity investment 应付债券Bonds payable 长期债券投资Long term securities investment长期应付款 Long term payable 长期投资减值准备 Provision for long-term investment 住房周转金Housing fund 其他长期负债Other long term liabilities长期投资合计 TOTAL LONG-TERM INVESTMENT长期负债合计 TOTAL LONG-TERM LIABILITIES 固定资产 Fixed assets累计折旧Accumulated depreciation 递延税款Deferred taxation 工程物资 Project material在建工程Construction in progress 其他负债合计TOTAL OTHER LIABILITIES固定资产减值准备Imparement 待处理固定资产损益UnsettledG/L on fixed assets负债合计TOTAL LIABILITIES 固定资产合计TOTAL FIXED ASSETS股本 Share capital资本公积 Capital surplus 无形资产 Intangible assets 盈余公积Surplus reserves开办费Pre-operating expenses 期初未分配利润Retained earnings, beginning of the year长期待摊费用Deferred assets 本年净利润NET INCOME FOR THE YEAR其他长期资产Other long term assets 所有者权益合计TOTAL EQUITIES无形及其他资产合计 TOTAL INTANGIBLE AND ASSETS 资产总计TOTAL ASSETS 负债及所有者权益总计TOTAL LIABILITIES AND EQUITY。