Question

谁能给我一份财务会计基础词汇的英语翻译

大学一年级的 例如:应收账款,应收票据,财务报表,资产,现金,借,贷等等......

在下先谢过了!!!

Answer 1

资 产 ASSETS

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

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

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

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

Answer 2

会计报表 statement of account
往来帐目 account current
现在往来帐||存款额 current accout
销货帐 account sales
共同计算帐项 joint account
未决帐项 outstanding account
贷方帐项 credit account||creditor account
借方帐项 debit account||debtor account
应付帐||应付未付帐 account payable
应收帐||应收未收帐 account receivable
新交易||新帐 new account
未决帐||老帐 old account
现金帐 cash account
流水帐 running account
暂记帐||未定帐 suspense account
过期帐||延滞帐 overdue account||pastdue account
杂项帐户 sundry account
详细帐单||明细表 detail account
呆帐 bad account
会计项目 title of account
会计薄||帐薄 account-book
营业报告书||损益计算表 account of budiness||business report
借贷细帐||交验帐 account rendered
明细帐 account stated
与... 银行开立一户头 to open an account with
与... 银行建立交易 to keep account with
继续记帐 to keep account
与... 有交易 to have an account with
作成会计帐||有往来帐项 to make out an account with
清算||清理债务 to make up an account
清洁帐目||与... 停止交易 to close one's account with
结帐 to close an account
清理未付款 to ask an account||to demand an account
结清差额 to balance the account with
清算 to settle an account||to liquidate an account||to square an account
审查帐目||监查帐目 to audit an account
检查帐目 to examine an account
转入A的帐户 to charge the amount to A's account
以计帐方式付款 to pay on account
代理某人||为某人 on one's account||on account of one
为自己计算||独立帐目 on one's own account
由某人收益并负风险 on one's account and risk||for one's account and risk
由某人负担 for one's account||for account of one
按某人指示||列入某人帐户 by order and for account of one
列入5月份帐目 for May account
编入某中帐项下 to pass to the account of||to place to the account of
寄出清算书 to send in an account||to send in render an account