待摊费用 英文，会计科目中英文对照表
大家好，今天我将为大家揭秘待摊费用 英文和会计科目中英文对照表的奥秘，希望我的分享能给你带来新的启发和知识。
财务报表英文翻译
财务报表英文翻译1
资产ASSETS流动资产：CURRENTASSETS
货币资金Cashandcashequivalents
结算备付金Provisionofsettlementfund
拆出资金Fundslent
交易性金融资产Financialassetsheldfortrading
应收票据Notesreceivable
应收账款Accountsreceivable
预付款项Advancestosuppliers
应收保费Insurancepremiumsreceivable
应收分保账款Cessionpremiumsreceivable
应收分保合同准备金Provisionofcessionreceivable
应收利息Interestsreceivable
其他应收款Otherreceivables
买入返售金融资产Recoursablefinancialassetsacquired存货Inventories
其中：原材料Rawmaterials
库存商品（产成品）Finishedgoods
一年内到期的非流动资产Non-currentassetsmaturingwithinoneyear
其他流动资产Othercurrentassets
其中：内部银行Including：In-housebank
流动资产合计TOTALCURRENTASSETS
非流动资产：NON-CURRENTASSETS
发放贷款及垫款Loansandpayments
可供出售金融资产Available-for-salefinancialassets
持有至到期投资Held-to-maturityinvestments
长期应收款Long-termreceivables
长期股权投资Long-termequityinvestments
投资性房地产Investmentrealestates
固定资产（固定资产原价）Fixedassets（Originalvalueoffixedassets）
减：累计折旧Less：Accumulateddepreciation
固定资产净值Fixedassets-netvalue
减：固定资产减值准备Reserveforfixedassetsimpairment
固定资产净额Netfixedassets
在建工程Constructioninprogress
工程物资Projectmaterials
固定资产清理Disposaloffixedassets
生产性生物资产Productivebiologicalassets
油气资产Oilandnaturalgasassets
无形资产Intangibleassets
开发支出Developmentcosts
商誉Goodwill
长期待摊费用Long-termdeferredexpenses
递延所得税资产Deferredincometaxassets
其他非流动资产Othernon-currentassets
其中：特准储备物资Including：Physicalassetsreservespecificallyauthorized
非流动资产合计TOTALNON-CURRENTASSETS
资产总计TOTALASSETS
二、负债LIABILITIES
流动负债：CURRENTLIABILITIES
短期借款Short-termborrowings
向中央银行借款Borrowingsfromcentralbank
吸收存款及同业存放Depositsfromcustomersandinterbank
拆入资金Depositfunds
交易性金融负债Financialassetsheldforliabilities
应付票据Notespayable
应付账款Accountspayable
预收款项Paymentsreceivedinadvance
卖出回购金融资产款Fundsfromsalesoffinancialassetswithrepurchasementagreement
应付手续费及佣金Handlingchargesandcommissionspayable
应付职工薪酬Employeebenefitspayable
其中：应付工资Including：Wagespayable
应付福利费Welfarepayable
其中：职工奖励及福利基Including：Bonusandwelfarefundforstaffandworkers
应交税费Taxesandsurchargespayable
其中：应交税金Including：Taxespayable
应付利息Interestspayable
应付股利Dividendspayable
其他应付款Otherpayables
应付分保账款Cessioninsurancepremiumspayable
保险合同准备金Provisionforinsurancecontracts
代理买卖证券款Fundsreceivedasagentofstockexchange
代理承销证券款Fundsreceivedasstockunderwrite
一年内到期的非流动负债Non-currentliabilitiesmaturingwithinoneyear
其他流动负债Othercurrentliabilities
其中：内部银行Including：In-housebank
流动负债合计TOTALCURRENTLIABILITIES
非流动负债：NON-CURRENTLIABILITIES
长期借款Long-termborrowings
应付债券Debtsecuritiesissued
长期应付款Long-termpayables
专项应付款Specificitempayable
预计负债EstimatedLiabilities
递延所得税负债Deferredtaxliabilities
其他非流动负债Othernon-currentliabilities
其中：特准储备基金Including：Authorizedreservefund
非流动负债合计TOTALNON-CURRENTLIABILITIES
负债合计TOTALLIABILITIES
三、所有者权益（或股东权益）：OWNERS'EQUITY（orshareholders'equity）
实收资本（或股本）Paid-upcapital（orsharecapital）
国家资本Nationalcapital
集体资本Collectivecapital
法人资本Legalperson’scapital
其中：国有法人资本State-ownedlegalperson'scapital
集体法人资本Collectivelegalperson'scapital
个人资本Personalcapital
外商资本Foreigncapital
减：已归还投资Less：Investmentreturned
实收资本净额Netpaid-upcapital
资本公积Capitalreserves
减：库存股Treasurystock
专项储备Specialreserves
盈余公积Surplusreserves
其中：法定公积金Statutorysurplusreserve
任意公积金Othersurplusreserve
储备基金Reservefund
企业发展基金Enterpriseexpansionfund
利润归还投资Profitscapitalizedonreturnofinvestment
一般风险准备Provisionfornormalrisks
未分配利润Retainedearnings/Undistributedprofits
外币报表折算差额Exchangedifferencesontranslatingforeignoperations
归属于母公司所有者权益合计Totalequityattributabletotheshareholdersofparentcompany
Totalequityattributabletotheshareholdersofparentcompany
少数股东权益Minorityshareholders'equity(B/S)
所有者权益合计TOTALOWNERS'EQUITY
负债和所有者权益总计TOTALLIABILITIESANDOWNERS'EQUITY
财务报表英文翻译2一、资产ASSETS
流动资产:CURRENTASSETS
货币资金Cashandcashequivalents
交易性金融资产Financialassetsheldfortrading
应收票据Notesreceivable
应收账款Accountsreceivable
减：坏帐准备Less：Provisionforbaddebts
预付款项Advancestosuppliers
应收股利Dividendsreceivable
其他应收款Otherreceivables
存货Inventories
其中：原材料Including：Rawmaterials
库存成品及商品Inventoryoffinishedgoods
低值易耗品Consumbles
一年内到期的非流动资产Non-currentassetsmaturing/duewithinoneyear
其他流动资产Othercurrentassets
流动资产合计TOTALCURRENTASSETS
非流动资产：NON-CURRENTASSETS
可供出售金融资产Available-for-salefinancialassets
持有至到期投资Held-to-maturityinvestments
长期应收款Long-termreceivables
长期股权投资long-termequityinvestments
投资性房地产Investmentrealestate
固定资产（固定资产原价）Fixedassets（Originalvalueoffixedassets）
减：累计折旧Less：Accumulateddepreciation
固定资产净值Fixedassets-netvalue
减：固定资产减值准备Reserveforfixedassetsimpairment
固定资产净额Netfixedassets
在建工程Constructioninprogress
工程物资Projectmaterials
固定资产清理Disposaloffixedassets
生产性生物资产Productivebiologicalassets
油气资产Oilandnaturalgasassets
无形资产Intangibleassets
开发支出Developmentcosts
商誉Goodwill
长期待摊费用Long-termdeferredexpenses
递延所得税资产Deferredincometaxassets
其他非流动资产Othernon-currentassets
非流动资产合计TOTALNON-CURRENTASSETS
资产总计TOTALASSETS
二、负债LIABILITIES
流动负债：CURRENTLIABILITIES
短期借款Short-termborrowings
交易性金融负债Financialassetsheldforliabilities
应付票据Notespayable
应付账款Accountspayable
预收款项Paymentsreceivedinadvance
应付职工薪酬Employeebenefitspayable/Staffremunerationpayables
应交税费Taxesandsurchargespayable
应付股利Dividendspayable
其他应付款Otherpayables
一年内到期的非流动负债Non-currentliabilitiesmaturingwithinoneyear
其他流动负债Othercurrentliabilities
流动负债合计TOTALCURRENTLIABILITIES
非流动负债：NON-CURRENTLIABILITIES
长期借款Long-termborrowings
应付债券Debtsecuritiesissued
长期应付款Long-termpayables
专项应付款Specificitempayable
预计负债Provisionsforliabilities
递延所得税负债Deferredincometaxliabilities
其他非流动负债Othernon-currentliabilities
非流动负债合计TOTALNON-CURRENTLIABILITIES
负债合计TOTALLIABILITIES
三、所有者权益（或股东权益）：OWNERS'EQUITY(orshareholders'equity)
实收资本（或股本）Paid-upcapital(orsharecapital)
其中：国家资本Nationalcapital
集体资本Collateralcapital
法人资本Legalperson'scapital
个人资本Personalcapital
外商资本Foreigncapital
资本公积Capitalreserves
减：库存股Treasurystock
盈余公积Surplusreserves
未分配利润Retainedearnings/Undistributedprofit
所有者权益（或股东权益）合计TOTALOWNERS'EQUITY(ORSHAREHOLDERS'EQUITY)
负债和所有者权益（或股东权益）总计TOTALLIABILITIESANDOWNERS'EQUITY
利润表
一、营业总收入Overallsales/Overallincome
其中：营业收入Including:Sales/Incomefromoperations/Incomefromoperations
其中：主营业务收入Sales/Incomefrommainbusiness/Incomefrommainbusiness
其他业务收入Sales/Incomefromotherbusiness/Incomefromotherbusiness
利息收入Interestsincome
已赚保费Insurancepremiumsearned
手续费及佣金收入Handlingchargesandcommissionsincome
二、营业总成本Overallcosts
其中：营业成本Including:Costsofoperations
其中：主营业务成本Costsofmainbusiness
会计分录中英文对照表
accompanying document
附件
account
账户、科目
account payable
应付账款
account title/ accounting item
会计科目
accounting document/ accounting voucument
会计凭证
accounting element
会计要素
accounting entity
会计主体
accounting entries
会计分录
accounting equation/ accounting identity
会计恒等式
accounting function
会计职能
accounting postulate
会计假设
accounting principle
会计原则
accounting report/accounting statement
会计报表
accounting standard
会计准则
accounting time period concept
会计分期
accounts receivable/ receivables
应收账款
accrual- basis accounting
权责发生制原则
accumulated depreciation
累计折旧
amortization expense/expense not allocated
待摊费用
annual statement
年报
Arthur Andersen Worldwide
安达信全球
assets
资产
balance
余额
balance sheet
资产负债表
begainning balance/ opening balance
期初余额
capital
资本
capital expenditure
资本性支出
capital share
股本
capital surplus
资本公积
cash
现金
cash in bank
银行存款
cash journal
现金日记账
cash on hand
现金
cash system(basis)of accounting/cash-basis princi
收付实现制
certified practicing accountant
注册会计师
comparability principle
可比性原则
compound journal entry
复合分录
conservatism(保守) principle/the prudence(稳健) prin
谨慎性原则
consistency principle
一贯性原则
contingent assets
或有资产
contingent liabilities
或有负债
cost accounting
成本会计
credit balance
贷方余额
credit side
贷方
current investment
短期投资
debit balance
借方余额
debit side
借方
deferred assets
递延资产
deferred liabilities
递延负债
Deloitte Touche Tohmatsu
德勤
depreciable life
折旧年限
depreciation expense
折旧费用
depreciation rate
折旧率
descriptions
摘要
double entry
复式记账
double-entry book-keeping
复式簿记
employee benefits payable
应付福利费
ending balance
期末余额
Ernst& Young International
安永国际
estimateld scrap value
估计残值
exchange gain
汇兑收益
exchange loss
汇兑损失
expenses/charges
费用
factory overhead/manufacturing expense
制造费用
financial accounting
财务会计
financial expense
财务费用
fiscal year/ accounting periods
会计年度
fixed assets
固定资产
floating assets/ current assets
流动资产
floating liabilities/ current liability
流动负债
general ledger
总分类账
going-concern basis
持续经营
goodwill
商誉
historical cost
历史成本
historical cost principle
历史成本原则:
income statement/profit and loss statement
利润表损益表
income tax
所得税
intangible assets
无形资产
international accounting
国际会计
KPMG International
毕马威国际
liabilities
负债
liability dividend/ dividend payable
应付股利
long-term investment
长期投资
long-term liabilities
长期负债
management accounting
管理会计
management expense
管理费用
matching principle
配比原则
materiality principle
重要性原则
monthly statement
月报
negative goodwill
负商誉
net assets
净资产
net cost
净成本
net income
净收益
net income apportionment
利润分配
net proceeds
净收入
net profit
净利润
non-operating gain
营业外收入
non-operating loss
营业外支出
notes payable
应付票据
notes receivable/ receivables
应收票据
objectivity(reliability) principle
客观性原则
obligee/ creditor
债权人
Obligor/ invester
债务人
operating expense
营业费用
operating revenue
营业收入
owner' s equity
所有者权益
period expense
期间费用
perpetual inventory system
永续盘存制
personal property
动产
physical inventory system
实地盘存制
posting document
记账凭证
prepayments/ payment in advance
预付款项
Price Water House Coopers
普华永道
product cost/ output cost
生产成本
product/ finished goods
产成品
profit
利润
profit after tax
税后利润
profit before tax
税前利润
purchase
购货
purchase return and allowances
购货退回与折让
quarterly statement
季报
raw materials
原材料
real estate
不动产
relevance principle
相关性原则
reserve for bad debts/ bad debts expense/provisi
坏帐准备
residual(salvage)value
折余价值(残值)
retains earning
留存收益
revenue expenditure
收益性支出
revenues
收入
sales allowances
销货折让
sales discount
销货折扣
sales invoice
销货发票
sales on account
赊销
sales return
销售退回
sales revenue
销售收入
selling cost
销售成本
selling expense
销售费用
simple ournal entry
简单分录
source document
原始凭证
stable-monetary concept
货币计量
starting-load cost/ organization costs
开办费
statement of cash flow/ cash flow statement
现金流量表
stock on hand/ inventory
存货
stub
存根
subsidiary accounts
明细账户
subsidiary ledger
明细分类账
surplus reserve
盈余公积
T-account/ transfer
T字形账户
tangible assets
有形资产
taxes payable
应交税金
the understandability principle
明晰性原则
timeliness
及时性原则
transaction
交易
traveling expense
差旅费
trial balance
试算平衡
undistributed profits/ undivided profits
未分配利润
unearned revenue
预收款项
unrelated business income
营业外收益
useful life
使用年限
value added tax
增值税
voucher
付款凭证
wages payable/ salaries payable
应付工资
work in process/ goods in process
在产品
会计科目中英文对照表
现金 Cash in hand
银行存款 Cash in bank
其他货币资金-外埠存款Other monetary assets- cash in other cities
其他货币资金-银行本票 Other monetary assets- cashier‘s check
其他货币资金-银行汇票 Other monetary assets- bank draft
其他货币资金-信用卡 Other monetary assets- credit cards
其他货币资金-信用证保证金 Other monetary assets- L/C deposit
其他货币资金-存出投资款 Other monetary assets- cash for investment
短期投资-股票投资 Investments- Short term- stocks
短期投资-债券投资 Investments- Short term- bonds
短期投资-基金投资 Investments- Short term- funds
短期投资-其他投资 Investments- Short term- others
短期投资跌价准备 Provision for short-term investment
长期股权投资-股票投资 Long term equity investment- stocks
长期股权投资-其他股权投资 Long term equity investment- others
长期债券投资-债券投资 Long term securities investemnt- bonds
长期债券投资-其他债权投资 Long term securities investment- others
长期投资减值准备 Provision for long-term investment
应收票据 Notes receivable
应收股利 Dividends receivable
应收利息 Interest receivable
应收帐款 Trade debtors
坏帐准备-应收帐款 Provision for doubtful debts- trade debtors
预付帐款 Prepayment
应收补贴款 Allowance receivable
其他应收款 Other debtors
坏帐准备-其他应收款 Provision for doubtful debts- other debtors
其他流动资产 Other current assets
物资采购 Purchase
原材料 Raw materials
包装物 Packing materials
低值易耗品 Low value consumbles
材料成本差异 Material cost difference
自制半成品 Self-manufactured goods
库存商品 Finished goods
商品进销差价 Difference between purchase& sales of commodities
委托加工物资 Consigned processiong material
委托代销商品 Consignment-out
受托代销商品 Consignment-in
分期收款发出商品 Goods on instalment sales
存货跌价准备 Provision for obsolete stocks
待摊费用 Prepaid expenses
待处理流动资产损益 Unsettled G/L on current assets
待处理固定资产损益 Unsettled G/L on fixed assets
委托贷款-本金 Consignment loan- principle
委托贷款-利息 Consignment loan- interest
委托贷款-减值准备 Consignment loan- provision
固定资产-房屋建筑物 Fixed assets- Buildings
固定资产-机器设备 Fixed assets- Plant and machinery
固定资产-电子设备、器具及家具 Fixed assets- Electronic Equipment, furniture and fixtures
固定资产-运输设备 Fixed assets- Automobiles
累计折旧 Accumulated depreciation
固定资产减值准备 Impairment of fixed assets
工程物资-专用材料 Project material- specific materials
工程物资-专用设备 Project material- specific equipment
工程物资-预付大型设备款 Project material- prepaid for equipment
工程物资-为生产准备的工具及器具 Project material- tools and facilities for production
在建工程 Construction in progress
在建工程减值准备 Impairment of construction in progress
固定资产清理 Disposal of fixed assets
无形资产-专利权 Intangible assets- patent
无形资产-非专利技术 Intangible assets- industrial property and know-how
无形资产-商标权 Intangible assets- trademark rights
无形资产-土地使用权 Intangible assets- land use rights
无形资产-商誉 Intangible assets- goodwill
无形资产减值准备 Impairment of intangible assets
长期待摊费用 Deferred assets
未确认融资费用 Unrecognized finance fees
其他长期资产 Other long term assets
递延税款借项 Deferred assets debits
应付票据 Notes payable
应付帐款 Trade creditors
预收帐款 Adanvances from customers
代销商品款 Consignment-in payables
其他应交款 Other payable to government
其他应付款 Other creditors
应付股利 Proposed dividends
待转资产价值 Donated assets
预计负债 Accrued liabilities
应付短期债券 Short-term debentures payable
其他流动负债 Other current liabilities
预提费用 Accrued expenses
应付工资 Payroll payable
应付福利费 Welfare payable
短期借款-抵押借款 Bank loans- Short term- pledged
短期借款-信用借款 Bank loans- Short term- credit
短期借款-担保借款 Bank loans- Short term- guaranteed
一年内到期长期借款 Long term loans due within one year
一年内到期长期应付款 Long term payable due within one year
长期借款 Bank loans- Long term
应付债券-债券面值 Bond payable- Par value
应付债券-债券溢价 Bond payable- Excess
应付债券-债券折价 Bond payable- Discount
应付债券-应计利息 Bond payable- Accrued interest
长期应付款 Long term payable
专项应付款 Specific payable
其他长期负债 Other long term liabilities
应交税金-所得税 Tax payable- income tax
应交税金-增值税 Tax payable- VAT
应交税金-营业税 Tax payable- business tax
应交税金-消费税 Tax payable- consumable tax
应交税金-其他 Tax payable- others
递延税款贷项 Deferred taxation credit
股本 Share capital
已归还投资 Investment returned
利润分配-其他转入 Profit appropriation- other transfer in
利润分配-提取法定盈余公积 Profit appropriation- statutory surplus reserve
利润分配-提取法定公益金 Profit appropriation- statutory welfare reserve
利润分配-提取储备基金 Profit appropriation- reserve fund
利润分配-提取企业发展基金 Profit appropriation- enterprise development fund
利润分配-提取职工奖励及福利基金 Profit appropriation- staff bonus and welfare fund
利润分配-利润归还投资 Profit appropriation- return investment by profit
利润分配-应付优先股股利 Profit appropriation- preference shares dividends
利润分配-提取任意盈余公积 Profit appropriation- other surplus reserve
利润分配-应付普通股股利 Profit appropriation- ordinary shares dividends
利润分配-转作股本的普通股股利 Profit appropriation- ordinary shares dividends converted to shares
期初未分配利润 Retained earnings, beginning of the year
资本公积-股本溢价 Capital surplus- share premium
资本公积-接受捐赠非现金资产准备 Capital surplus- donation reserve
资本公积-接受现金捐赠 Capital surplus- cash donation
资本公积-股权投资准备 Capital surplus- investment reserve
资本公积-拨款转入 Capital surplus- subsidiary
资本公积-外币资本折算差额 Capital surplus- foreign currency translation
资本公积-其他 Capital surplus- others
盈余公积-法定盈余公积金 Surplus reserve- statutory surplus reserve
盈余公积-任意盈余公积金 Surplus reserve- other surplus reserve
盈余公积-法定公益金 Surplus reserve- statutory welfare reserve
盈余公积-储备基金 Surplus reserve- reserve fund
盈余公积-企业发展基金 Surplus reserve- enterprise development fund
盈余公积-利润归还投资 Surplus reserve- reture investment by investment
主营业务收入 Sales
主营业务成本 Cost of sales
主营业务税金及附加 Sales tax
营业费用 Operating expenses
管理费用 General and administrative expenses
财务费用 Financial expenses
投资收益 Investment income
其他业务收入 Other operating income
营业外收入 Non-operating income
补贴收入 Subsidy income
其他业务支出 Other operating expenses
营业外支出 Non-operating expenses
所得税 Income tax
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