涉外会计常用汉英词汇

出处：按学科分类—经济 企业管理出版社《涉外会计实用手册》第1629页（26631字）

一画

一般公认会计原则 GAAP

一贯原则 principle of consistency

二画

人寿保险现金价值 cash value of life insurance

人寿保险费 life insurance permiums

T字式分类帐 skeleton form of account

T字帐 T-account

T字帐户 skeleton account

入帐 entry

三画

小结 sub-footings

小写金额 amount in figures

子公司投资 investment in subsidiary-company

已公告股利 declared dividend

已分派利息 distributed profits

已分配成本 applied cost

已分配保留盈余 appropriated retained earnings

已结帐户 closed account

已发行股本 issued capital stock

已发股本 issued capital

已发股份 issued shares

已发债券 bonds issued

已资本化公债 capitalized surplus

已获收益 earned income

已缴股本 paid-up capital

上年 past year(PY)

上年余额 balance brought forward I from last year

工作底稿 working paper

工业会计 industrial accounting

工资汇总表 wage summary sheet

大写金额 amount in words

个人帐户 personal account

个体 entity

广告费 advertising

四画

不可控制的成本 non-controllable cost

不可兑换的货币 non-convertible currencies

不可转换公司债 non-convertible bond

不平衡 disequilibrium

不定期负债 indeterminate-term liability

不记名支票 bearer check

不动产 real estate

不动产抵押公司债 real estate mortgage bond

不可撤销信用证 irrevocable letter of credit

不保兑信用证 unconfirmed letter of credit

不变成本 constant cost

公司法 law of corporation

公司章程 corporation by-laws

公司章程草案 articles

公司间往来帐目 intercompany accounts

公债 government bonds

分支科目 sub-account

分批成本制度 job lot cost system

分批成本会计 specific order cost accounting

分步成本法 process costing

分步成本会计 process cost accounting

分部帐户 departmental account

分部费用 departmental charge

分部资本 departmental capital

分期付款 installment

分期付款簿 installment book

分期偿还债券 serial bonds

分录 entry

分录 journal entv

分录 journalize

分录日记帐 journal day book

分录凭单 journal voucher

分类帐 ledger

分类帐户 ledger account

分类帐页 ledger sheet

分类帐余额簿 balance book

分类会计科目表 classification of account

内部往来 internal current account

内部往来 inter-office account

手存现金 cash on hand

手续费 fee，service charge

毛利 gross profit

毛利法 gross profit method

毛利率 gross profit ratio

毛利率 gross margin percentage

毛利率 rate of gross profit

毛利率 rate of margin

毛利率法 gross profit method

支出 expenditure

支出 outlay

支出 payment

支出传票 payment voucher(P／V)

支出预算 appropriation budget

支付 defray

支付 disbursement

支付命令 pay order

支付凭证 pay order

支付委托书 payment order

支付手段(工具) means(instrument)of payment

支付协定 payment agreement

支票 check

支票存根 check stub

支票登记簿 check register

支票簿 check book

日记表 daily balance

日记帐 journal

日记分类帐 ledger journal

日记帐校正 proof of journal

日率 per diem rate

月率 rate per month

月结单 monthly statement

月利率 monthly interest rate

比率分析 ratio analysis

比较报表 comparative statement

比较资产负债表 comparative balance sheet

比较损益表 comparative income statement

止付 stop payment

认股 stock share subscription

认股书 application of shares

认股权 stock option(right)

认股人 subscribers

认购普通股 subscription to common capital stock

认购价格 exercise price

认缴股款 capital stock subscription

无追索权 without recourse

无追索背书 endorsement with the words“without recourse”

无形资产 immaterial intangible assets

无法收回帐款 uncollectible account

无抵押债务 unfunded debts

无面值股票 no-par stock

无记名股票 bearer stock certificate

无记名债券 bearer bond

无息 free of interest

无息票据 non-interest bearing note

无息贷款 interest-free loans

无票面额股票 without par value stock

无担保负债 unsecured liability

见票即付 at sight

升水率 rate of premium

升值 revaluation

开支 outgo

开帐分录 opening entry

开证银行 issuing(opening)bank

开发银行 development bank

火险 fire insurance

中期放款 medium term loan

中国国际贸易促进委员会 China Council for the Promotion of International Trade

互惠(换)信贷 swap credits

双重汇率 dual exchange rate

双T帐户 double T-account

五画

付清 to pay off

付持票人 pay to bearer

付讫支票 cancelled check

付息比率 payout ratio

付现 out-of-pochet

付现费用 out-of-pochet cost

付款人 payer，drawee

付款条件 credit terms

付款交单 documents against payment(D／P)

付款凭单制度 voucher system

付款凭单登记簿 voucher register

付款请求单 requisition for payment

加工成本 cost of processing service rendered

加倍余额减法折旧 double-declining-balance depreciation(D．D．B)

加速折旧 accelerated depreciation

加速摊销 emergency amoutization

加权平均数 weighted average

加权平均盘存法 weighted-average inventory method

永久性帐户 permanent account

永久性差异 permanent difference

永久债券 perpetual debenture

永久资本 permanent capital

永久资产 permanent asset

永续年金 perpetual annuity

永续盘存 perpetual inventory

永续盘存 running inventory

永续盘存记录 perpetual inventory record

未分配盈余 uncommitted surplus unencumbered sur-plus

未分配盈余 retained earnings

未分配费用 unabsorbed burden

未付股利 unpaid dividend

未用余额 unused(outstanding)balance

未结平帐户 open credit

未经抵押资产 free assests

未过时保险费 unexpired insurance

未满期保险费 insurance premium unexpired

未缴股本 unpaid-up(uncalled)capital

出租 rent

出纳员 disbursing officer，treasurer

出租人 lessor

出票人 maker(of note)(of check)

出帐 charge off

出口汇票 export bill

出口信贷 export credits

出口信贷担保 export credit guarantees

出口信用保险 export credit insurance

出票日 date of draft

出口信用证 export letter of credit

出口许可证 export license

出口押汇 outward documentary bills

出口净值 net export value

出售固定资产利益 gain on disposal of fixed assets

出售固定资产损失 loss on disposal of fixed assets

出售资产损益 gain or loss on sales of assets

出售资产收入 income from sales of assets

出售资产利益 profit on sales of assets

出售资产亏损 loss from sales of assets；loss on assets sold

出售价格 exit value

出价 bid price

出盘 sale of business

可用盈余 available surplus

可收回债券 callable bond

可收回优先般 callable preferred stock

可收回优先股 redeemable preferred stock

可折旧成本 depreciable cost

可转换债券 convertible bond

可转换优先股 convertible preferred stock

可转让信用证 transferable(assignable)letter of credit

半固定成本 semifxed costs，step cost

半变动成本 semivariable costs

代收款项 agency receijpts

代理存款 escrow deposit

市场经济 market economy

主要帐簿 principal books

记名背书 special endorsement

记名债券 registerde bond

记帐 book

记帐员 ledger clerk

记帐凭证 underlying document

边际单位成本 marginal unit cost

边际分析 marginal analysis

边际收入 marginal revenue

边际成本 marginal cost

边际价格 marginal price

边际成本法 marginal costing

边际收益率 marginal income ratio

边际利益 profit margin

边际差额 marginal balance

发行人股份 founders’shares

发行在外股本 capital stock outstanding

发行在外购股权证 stock warrants outstanding

发行债券费用 expenses on bond issue

发行调换债券 refunding bond issue

发票 invoice

发票登记簿 invoice register

本位币 standard money

本票 cashier’s check

本票 promissory note

本金 corpus；principal

本期利益 profit of the period

本期损益 profit and loss for current period

本期损益帐户 income summary

业主权益 proprietorship，owner’s equity

业主权益帐户 proprietary accounts

平均年增长率 average annual rate of growth

平衡表帐户 balance sheet account

发票价格 invoice price(invoice value)；prix facture world

发行银行 bank of issue

对帐单 statement of account

对帐单 check sheet

对开帐户(互惠信贷) SWAP(mutual credit facilities)

对外短期负债 external short-term liabilities

长期汇票 long term bill

长期放款 long term loan

长期资本 long-term capital

长期投资 long-term investment

长期投资 permanent investment

长期负债 long-term liability

长期借款 long-term loans

长期债券 long-term bonds

长期资产 long-lived(term)asscts

长期债权人 long-term creditor

长期垫付款 long-term advance

长期应收款 non-current receivable

外汇公开牌价兑换率 foreign exchange official rate

外汇结汇证 foreign exchange certificate

外币汇兑簿记 position bookkeeping

外汇 foreign exchange

外汇和汇率 foreign exchange & exchange rate

外汇预算 foreign exchange budget

外汇收入 foreign exchange receipts

外汇支出 foreign exchange disbursements

外汇储备 foreign exchange reserve

外汇汇价的波动 exchange rate fluctuations

外汇牌价 exchange rate quotations

外汇限制 exchange restriction

外汇风险 exchange risk

外汇移转证 exchange surrender certificate

外汇外流 outfolw of foreign exchange

外汇银行 exchange bank

外汇经纪人 exchange broker

外汇竞争 exchange competition

外汇管制 exchange control

外汇收入 exchange earnings

汇价变动 exchange fluctuations

外汇交易市场 exchange market

外汇期货交易 forward exchange transactions

外侨汇款 immirants remittance

外债 external debt

外债偿付 external debt servicing

汇票 demand drdft(D／D)

汇票 bill of exchange，draft

汇票展期 prolongation of a bill

汇票到期 bill to fall due(to mature)

汇票样本 specimen of draft

汇款收款入 beneficary of remittance

汇价钉住 pegging

汇票通知书 advice of drawing

汇入汇款 in ward remittance

汇款 remittance

汇款人 remitter

汇款通知 remittance advice

汇价直接标价 direct quotation of exchange rates

汇款间接标价 indirect quotation of exchange rates

汇价波动上下限 upper and lower limits of exchange rate fluctuation

汇水 charges for remittances

汇兑 exchange

汇兑率 rate of exchange

汇兑买卖场帐 position bookkeeping

汇兑费用 exchange charge

汇兑损盈 foreign exchange gain or loss

过帐 post，posting

过期帐支出 delayed charges，delayded debits

过期帐收入 delayed credits，delayed income

过期收票据 notes receivable past due

过渡帐户 clearing account

电汇 telegraphic transfer(T／T)

电汇汇价 telegraphic transfer rate

电汇偿付 telegraphic transfer(T／T)reimbursement

议付金额 negotiated amount

议付银行 negotiating bank

议付 negotiation

头寸宽裕 easy position

立即付款 at-once payment，prompt payment

立即支付 immediate payment

记名支票 order check

六画

收入 revenue，receipt，proceeds

收入实现 revenue realization

收入支出 revenue expenditure

收入及费用汇总 revenue and expense summary

收入利息 interest received

收入和费用帐户 income account

收入与费用配合的观念 concept f matching revenue with expense

收益实现 income realization

收益支出 revenue expenditure

收益分配帐户 income distribution account

收益比率 returns ratio

收益报告 earnings statement

收益资本化价值 earning capitalized value

收益汇总 income summary

收款 proceeds

收银机 cash register

收款背书 endorsement for collections

多种汇价 multiple rates

多边清算 multilateral clearing

多边借贷 multilateral lending

多栏帐户 long account

多栏日记簿 dividend column journal

价目单 price list

价格比率 price ratio

价值差异 value variance

划线支票 cross check

共同保险 coinsurance

共同海损 general average

共同海损理算 general average adjustment

在途存款 deposit in transit

在途现金 cash in transit

在建工程 construction contract(work)

成本 cost

成本中心 cost center

成本转移 transformation of cost

成本分配 cost allocation，cost distribution

成本比例法 cost-to-cost

成本加价 markon

成本因素 cost element

成本的分配 cost apportionment

成本计算 costing

成本计算期间 oost pericd

成本原则 cost principle

成本差异 cost variance

成本帐户 cost accounts

成本控制 cost control

成本会计 cost accounting，industrial accounting

成本汇总表 cost summary

成本价格 cost price

自由盈余 free surplus

自由资产 free assets

自身保险 self-insurance

自身保险基金 self-insurance fund

自身保险准备 self-insurance reserve

自身保险准备金 fund of self-insurance

合并保留盈余表 consolidated statement of retained earnings

合并财务报表 consolidated financial statement

合并报表 combined statement

合并损益表 consolidated income statement

合并资产负债表 consolidated balance sheet，amalgamated balance sheet grorp financial statement，aggregate balance sheet

合营收益 income from joint venture

合营亏损 loss from joint venture

设定股值 stated value

设定资本 declared capital，stated capital

有形资产 tangible assets，physical assets

有限责任 limited liability

有限公司 companv of limited liability(ltd)

有价证券 marketable securities

有偿贷款 onerous loan(prét onéreux)

存入保证金 deposit received，guarantee deposit and margin reeeired

存出保证金 deosit oaid，guarantee deposit and margin paid

存款不足 not sufficient funds，insufficient funds

存款单 deposit slip，deposit ticket

存款证明单 certificate of deposit

存款簿存根 duplicate deposit ticket

存款 deposit

存折 pass book

存单 certificate of deposit，deposit receipt

再收回股票 reacquired stock

再投资 plow back

再保险 reinsurance

再贴现 rediscount

动产 personal property

动产抵押公司债 chattel mortgage bond

权益 equity

权益比率 equity ratio

优先股 preference shares(stock)

优先股收回基金 perferred stock sinkimg fund

优先股利 dividends on preferred stock

优先股每股盈余 earnings per share of preferred stock

优先发放股利的优先股 stock preferred as to dividends

优先购买权 pre-emptuve right

负债比率 debt ratio

负债及净值 liability and net worth

负债股利 liability dividend

负债帐户 liabilitv account

负债准备 liability reserve

负债融资 debt financing

负债证明书 liabilitv certificate

负债权益比率 debt-equity ratio

负债总额及净值 total liabilities and net worth

后进先出 LIFO(last-in，first-out)

后进未出法 LISH(last-in，still-here)

回转借款 revolving loan

约期汇票 time bill of exchange

会计原理 accounting standards

会计记录 accounting record

会计个体 accounting entity

会计责任 accountability

会计控制 accounting control

会计控制的观念 concept of accounting control

会计理论 accounting theory

会计基础 accounting basis

会计程序 accounting procedures

会计报告表 accounting report

会计报表 financial statement

会计报表分析 analysis of financial statement

会计单位 accounting unit

会计期间 accounting period，fiscal period

会计报酬率 accounting rate of return

会计周期 accounting cycle

会计评论 accounting review

会计评价 accounting valuation

会计业务 accounting practice

会计惯例 accounting conventions

会计凭证 accounting vouchers

会计学 accountancy，accounting

会计错误 accounting errors

会计方法 accounting methods

会计主任，会计长 controller，comptroller

会计目的，会计原则，会计原理 accounting principles

会计年度 fiscal year

会计事项 accounting transaction

会计制度 accounting system，system of accounts

会计现金基础 cash basis of accounting

会计权贵基础 accrual basis of accounting

会计恒等式 accounting equation

会计法 law of accounts

会计科目 accounting title

会计科目分类 account classification

会计科目表 chart of accounts

会计科目编号 account code

买入汇票(金融业) remittances & exchanges bought

买入价值 entry value

买入价 buying rate

买主 vendee

买空 bull

全部付款 full payment，to pay in full

全部参加优先股 fully participating preferred stock

全部资本收益率 all capital earnings ratio

企业合并 business combiration

企业投资 investment in other enterprise

年初 beginning of year

年利率 anaual interestrate

年金 annuity

年金折旧法 depreciation-annuity method

年金法折旧 annuitv method of depreciation

年金收益人 annuitant

年度查帐 annual

年度报告 annual report

年度决算表 annual balance sheet

年度公报 annual bulletin

年终股利 year dividend

年终调整 year-end adjustment

年率 rate per-annunl，annual rate

年数折旧法 srm-of-the-ydar’s-digits depreciation

年会 annual session

年增率 annual growht rate

自由兑换 free convertibility

自由汇价 free exchange rate

机会成本 opportunity cost

当前重置成本 current repla，ement cost

当期收入 current revenue

延期年金 detfrred annuity，annuity in arrears

延期付款 delayed(deferred)payment

延期偿还 moratorium

扩大投资规模 enlarge the scale of investment

亚洲开发银行 Asian Development Bank

亚洲储备银行 Asian Reserve Bank

同业往来 trade current

来帐 vestro account，loro accounts

来人支票 bearer check

来人汇票 bearer draft

扣除额 tax deduction

闲置资金 idle fund

传票 voucher

传统成本法 conventional osting

传统损益表 conventional income statement

对方科目 opposite account

对外负债 exterior liability

列册日期 record date

列表 tabulation

光票 clean biil

光票信用证 clean letter of credt

光票托收 clean collection

名义利率 nominal rate

名义资本 nominal capital

名义价值 nominal value

名义汇价 nominal rate

先进先出法 FIFO(first-in，first-out)

先进未出法 FISH(first-in，still-here)

红字 in the red

红利 bonus

托收委托书 collection order

托收汇票 bill for collection

岁人估计数 estimated revenue

印鉴卡 signature card

七画

应付票据 notes payable

应付票据折价 discount on notes payable

应付票据登记簿 notes payable register