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
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
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
存货 Inventories
物资采购 Supplies purchasing
原材料 Raw materials
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 provision
待摊费用 Deferred and prepaid expenses
长期投资 Long-term investment
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
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
在建工程 Construction-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
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 welfare
应付股利 Dividends payable
应交税金 Tax payable
应交增值税 value added tax payable
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
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
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 Capital
实收资本(或股本) Paid-up capital(or stock)
实收资本 Paid-up capital
实收股本 Paid-up stock
资本公积 Capital reserve
资本(或股本)溢价 Capital(or Stock) premium
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
利润 Profits
本年利润 Current year profits
利润分配 Profit distribution
四、成本类 Cost
4101 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 manufacture
4105 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
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、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
4107 劳务成本 Service costs
五、损益类 Profit and loss
收入 Income
业务收入 OPERATING INCOME
5101 主营业务收入 Prime operating revenue
产品销售收入 Sales revenue
服务收入 Service revenue
5102 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
5201 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 revenue
5301 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
5401 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
5402 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
5501 营业费用 Operating expenses
代销手续费 Consignment commission charge
运杂费 Transportation
保险费 Insurance premium
展览费 Exhibition fees
广告费 Advertising fees
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 Conference
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
营业外支出 Non-operating 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
项目财务project finance
a payment or serious payments 一次或多次付款
abatement 扣减
absolute and unconditional payments 绝对和无条件付款
accelerated payment 加速支付
acceptance date 接受日
acceptance 接受
accession 加入
accessories 附属设备
accountability 承担责任的程度
accounting benefits 会计利益
accounting period 会计期间
accounting policies 会计政策
accounting principle 会计准则
accounting treatment 会计处理
accounts receivables 应收账款
accounts 账项
accredited investors 经备案的投资人
accumulated allowance 累计准备金
acknowledgement requirement 对承认的要求
acquisition of assets 资产的取得
acquisitions 兼并
Act on Product Liability (德国)生产责任法
action 诉讼
actual ownership 事实上的所有权
additional filings 补充备案
additional margin 附加利差
additional risk附加风险
additions (设备的)附件
adjusted tax basis 已调整税基
adjustment of yield 对收益的调整
administrative fee管理费
Administrative Law(美国)行政法
advance notice 事先通知
advance 放款
adverse tax consequences 不利的税收后果
advertising 做广告
affiliated group 联合团体
affiliate 附属机构
African Leasing Association 非洲租赁协会
after-tax rate 税后利率
aggregate rents 合计租金
aggregate risk 合计风险
agreement concerning rights of explore natural resources 涉及自然资源开发权的协议
agreement 协议
aircraft registry 飞机登记
airframe (飞机的)机身
airports 机场
airworthiness directives (飞机的)适航指令
alliances 联盟
allocation of finance income 财务收益分配
allowance for losses on receivables 应收款损失备抵金
alternative uses 改换用途地使用
amenability to foreign investment 外国投资的易受控制程度
amendment 修改
American Law Institute 美国法学会
amortization of deferred loan fees and related consideration 递延的贷款费和相关的报酬的摊销
amortization schedule 摊销进度表
amortize 摊销
amount of recourse 求偿金额
amount of usage 使用量
AMT (Alternative Minimum Tax) (美国)可替代最低税
analogous to类推为
annual budget appropriation 年度预算拨款
appendix (契约性文件的)附件
applicable law 适用法律
applicable securities laws适用的证券法律
applicable tax life 适用的应纳税寿命
appraisal 评估
appraisers 评估人员
appreciation 溢价
appropriation provisions 拨款条例
appropriation 侵占
approval authority 核准权
approval 核准
approximation近似
arbitrary and artificially high value (承租人违约出租人收回租赁物时法官判决的)任意的和人为抬高的价值
arbitration 仲裁
arm's length transaction 公平交易
arrangement 安排
arrest 扣留
Article 2A 美国统一商法典关于法定融资租赁的条款
articles of incorporation 公司章程
AsiaLeaae 亚洲租赁协会
assess 评估
asset manager 设备经理
asset risk insurance 资产风险保险
asset securitization 资产证券化
asset specificity 资产特点
asset tracking 资产跟踪
asset-backed financing 资产支持型融资
asset-based lessor 立足于资产的出租人
asset-oriented lessor (经营租赁中的)资产导向型出租人
asset 资产
assignee 受让人
assignment 让与
association 社团
at the expiry 期限届满时
ATT (automatic transfer of title) 所有权自动转移
attachments 附着物
attributes 属性
auction sale 拍卖
audits 审计
authenticate 认证
authentication 证实
authority 当局
authorize 认可
availability of fixed rate medium-term financing 固定利率中期融资可得到的程度
available-for-sale securities 正供出售证券
average life 平均寿命
average managed net financed assets 所管理的已筹资金资产净额平均值
aviation authority 民航当局
backed-up servicer 替补服务者
backhoe反铲装载机
balance sheet date 资产负债表日
bandwidth 带宽
bank affiliates 银行的下属机构
bank quote 银行报价
bankruptcy cost 破产成本
bankruptcy court 破产法院
bankruptcy law 破产法
bankruptcy proceedings 破产程序
bankruptcy 破产
bareboat charterer 光船承租人
bargain renewal option廉价续租任择权
basic earnings per share每股基本收益
basic rent基本租金(各期应付的租金)
beneficiaries受益人
big-ticket items大额项目
bill and collect开票和收款
binding agreement有约束力的协议
blind vendor discount卖主暗扣
bluebook蓝皮书(美国二手市场设备价格手册)
book income账面收入
book loses账面亏损
borrower借款人
BPO(bargain purchase option)廉价购买任择权
bridge facility桥式融通
bridge桥梁
broker fee经纪人费
brokers经纪人
build-to-suit leases(租赁物由承租人)承建或承造的租赁协议
bulldozer推土机
bundled additional services捆绑(在一起的)附加服务
bundling捆绑(服务)
business acquisition业务收购
business and occupation tax营业及开业许可税
business generation业务开发
business trust商业信托
by(e)-laws细则
byte字节
cable TV network有线电视网络
cable电缆
cancelability可撤销性
cancelable可撤销的
capacity资格
capital allocation资本分派
capital constraint资金掣肘
capital contribution出资额
capital cost资本费用
capital expenditure基建费用
capital lease融资租赁协议
capital market资本市场
capitalize资本化
captive finance company专属金融公司
captives专属公司
carrying amount维持费用
carrying value账面结存价值
case law
案例
全员育人导师制案例信息技术应用案例心得信息技术教学案例综合实践活动案例我余额宝案例
法
cash collatera1现金抵押
cash election现金选择
cash flow coverage ratio现金流偿债能力比率
cash flow现金流
cash receipts and cash applications现金收入及现金运用
casualty value要因价值(指租赁物毁坏或灭失时承租人应付的赔偿金额)
casualty灾变、事故
CAT(computer-added tomograph)依靠电脑的层析X射线摄影机
category种类
causal sale偶然销售
ceiling上限
cellular(mobile)移动通信
central authority中央集权
certificate of acceptance接受证书、验收证书
certificate of participation共享证书
certificate证书
charitable trust公益信托
chattel mortgage动产抵押
chattel paper动产文据
checking account存款支票户
checklists审核内容清单
circuit board线路板
civil and commercial law 民商法
Civil Code(德国)民法典
civil law country(欧洲大陆各国的)大陆法系国家
claim 权利要求
classes级别
classification criteria归类
标准
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classification determination类别的确定
classification indicators分类指标
classification of leases租赁协议分类
classification opinion分类观点
classification process归类过程
clawback (用附加税)填补(福利开支)
client顾客
clinic诊所
collateral agent副代理人
collateral tracking system抵押物跟踪
制度
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collateral value抵押物价值
collateralized by third party medical receivables due以第三方到期医疗应收款作为质押
collateral抵押物
collect and disburse收取和支付
collectibility可收回程度
collection托收
comfort level方便程度
commerce clause商务条款
commercial risk商业风险
commercial terms商业条款
commissions佣金
commitment承诺
common carriage通用车队
common law country(英美等)海洋法系国家
common trust共同信托
commonality通用性
compensate补偿
competitive risk竞争风险
competitor竞争者
complex finance leases复杂的融资租赁
comprehensive income综合收入
comptroller审计官
computer计算机
conceptual difference概念上的差别
concession period持有特许权的期间
concession让步、特许
conclusion结论
conditional sales agreement附条件销售协议
conditions of usage使用条件
conduit structure管道结构(的公司)
confidentiality保密性
configure改装
conflict冲突
connectivility(信息传递中的)可连通性
consensual or non-consensual lien同意或非经同意的留置权
consent 同意
consideration对价
consolidation合并
constructive acceptance of collateral抵押物的指定接受
constructive sale推定出售
consulting and advisory services咨询及顾问服务
Consumer Credit Act(德国)消费者信用法
consumer price index消费者价格指数
consumer secured transaction消费者有担保交易
consumer transaction消费者交易
consumption tax消费税
container集装箱
contingent rental随机租金
contingent rents随机租金
continuation beyond the termination date终止日后的接续
continuous and close customer contact同客户持续而紧密的接触
contract maintenance(对设备的)合同维修
contract origination合同开发
contract pool合同池
contract portfolio合同组合
contract sales合同出售
contracting cost缔约成本
contracting states 缔约国
contracts for services服务合同
contractual provisions合同条款
contributions出资
Convention on the Recognition and Enforcement of Foreign Arbitral Award承认和执行外国仲裁裁决公约
convention 公约
converted subordinated notes可转换次级票据
convincing case有说服力的案例
core framework核心框架
corporate aircraft公务(飞)机
corporate debt market公司债市场
corporate guarantees公司担保
corporate income tax公司所得税
corporation公司
correlation相关性
cost of capital资金成本
cost of funds筹资成本
cost of sale销售成本
coterminous rate同期利率
counsel律师
counterclaim反诉
counterpart副本
course of dealing and usage of trade交易习惯和贸易惯例
covenants契约
coverage(保险中的)险别
crane起重机
credit and liquidity enhancement信用及流动性增级
credit card receivables信用卡应收款
credit card信用卡
credit development信用变化
credit enhancement信用增级
credit history and profile信用
记录
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和规模
credit rating信用等级
credit risk allocation and management信用风险的分摊及管理
credit risk信用风险
credit underwriting process信用担保程序
credit-based lessor立足于信用的出租人
credit-oriented lessor(经营租赁中的)信贷导向型出租人
creditors债权人
creditworthiness信誉
criterion(衡量用的)标准
critical goals关键性目标
cross-border funding跨境融资
currency risk货币风险
current and non-current liabilities当期及非当期负债
current ratio流动比率
current realization即期实现
cushion缓冲
customer contact客户联系
customer's purchase cycle客户的购买周期
customers客户
damage 损害
dampening effect削弱性效应
data transfer数据转换
data transmission数据传输
DDC (dedicated contract carriage)指定车型及司机的合同车队
dealer lessors供应商出租人
debt capital债务资本
debt covenant债务契约
debt instruments债务证书
debt issuance costs债务发行成本
debt maturities债务期限
debt securities债务证券
debt service债息
debt-equity ratios自有资金负债率
debt-equity treatment债务-权益处理
debtor债务人
debt-to-equity ratio权益负债率
decay(机械设备的)腐蚀
declarations声明
dedicated capacity carriage指定最低运输量的合同车队
dedicated carriage一应俱全的车厢
deductibility可抵扣程度
deduction扣减
default违约
defeasance structures带有废止条款的结构
defense抗辩
deficiency claim损失索赔
deficiency损失、缺陷
definitional maze定义上的暧昧不明
definition定义
deflation通货紧缩
deinstallation拆卸
delay in delivery 延迟交付
delinquencies拖欠
delivery and acceptance process交付及验收程序
denunciation 退出
deposit account押金账项
deposit taker存款接受者
deposition处置
depreciated value折余价值
depreciation allowance折旧提存
depreciation benefit折旧好处
depreciation deductions折旧抵扣
depreciation expense折旧费用
depreciation period折旧期间
deregulation解除管制
derivative financial instruments衍生的金融工具
designated location指定的位置
detention扣押
detraction减损
developed and mature market发达而成熟的市场
diagnostic equipment诊断设备
differentiation差别化
digitization数字化
diluted earning per share每股稀释后收益
direct and consequential damage直接和间接损失
direct financing lease直接融资租赁
direct tax直接税
disaster recovery services(电脑租赁的)救灾服务
disclaimer免责
disclosure items披露项目
discount rate折现率
discounted present value折现值
discretion自由酌情处理
discrimination差别待遇
disguised credit sale变相信贷销售
disguised purchaser of the leased asset经过伪装的租赁资产买入人(指融资租赁的承租人)
dispute resolution process争议解决程序
dissolution解散
distinction区别
distinctive triangular relationship 特有的三边关系
distribution分配
diverse nuances多样化的细微差别
diversification多样化
diversity多样性
dividends红利
documentation文件制作及提供
domestic law 国内法
double taxation agreement双重课税协议
double tax双重税
double-dip tax leases(租赁一方为美国法人而另一方不是美国法人时的)双重所有权租赁协议
down payment定金
down time窝工时间
downgraded信用等级下降
downward sloped interest expense line趋降的利息费用曲线
draftsmanship(合同文本的)起草
due diligence应有的审慎
durability耐久性
duration of delay拖延的持续时间
duress胁迫
early buyout提前买断
early termination提前结束
earnings before minority interest少数权益前收益
earnings pattern收益模型
EBO (early buyout)提前买断
economic benefits经济利益
economic climate经济气候
economic life经济寿命
economic ownership经济上的所有权
education教育
effective date生效日
effective ownership有效的所有权
effective waiver of defenses(对)抗辩的有效放弃
effectiveness有效性
electronic mail电子邮件
eligibility合格性
embedded嵌入
emerging lease markets新兴租赁市场
employee benefit plans雇员福利计划
enactment实施
encumbrance留置权
end-of-term consequences期末结果
end-of-term process期末程序
ends up倒闭
end-users最终用户
enforceable强制性的
enforcing remedies实施补救
engine发动机
enhanced equipment trust certificate增级的设备信托证书
enter into force生效
entitlement权利资格
Environmental Liability Act(德国)环境责任法
EPS(earning per share)每股收益率
equalizing等量化
equipment cost设备成本
equipment defects设备瑕疵
equipment identification设备认定
equipment leasing industry设备租赁业
equipment risk allocation and management设备风险的分担及管理
Equipment Schedule设备清单
equitable owner衡平法上的所有权人
equity capital权益资本
equity contribution权益出资
equity in net loss of invests投资净损失中的权益
equity insertion权益嵌入(指经营租赁的出租人在购置用于租赁的货物时要更多地依赖其自有资金)
equity investor权益投资人
equity securities权益证券
ERISA( Employee Retirement Income and Security Act)(美国)雇员退休收入及担保法
escalation clauses自动调整条款
essential use实质性使用
estate(房地产)产业
estimated remaining period估计的剩余期间
estimated residual估计的余值
estimates估计
ETO(early termination option)(对)提前结束(的)任择权
evolution演变
excess cash过剩现金
excess deduction超额扣减
exchange交换
excise tax许可证税
exclusive remarketing firms(只处置某类设备的)专业性再处置公司
executory cost执行成本
exempt assets免税资产
exempt entity免税机构
exercisable 可行使的
exercise price