会计专业翻译词汇

日期:2009-10-15 10:20:35    阅读:3188

会计翻译服务机构—国内会计翻译第一品牌

天译时代翻译公司是一家高端专业翻译服务机构,我们专注于会计翻译,对于会计翻译我们不仅要求翻译语言精准,还要在专业术语上达到法律级别上的专业水准,我们的译员都是经验丰富的法律类译员并长期从事会计翻译,翻译后由我们的项目经理或资深的审译员进行多次的审查和校对,以确保用词严谨,表达清楚,逻辑性强,务必使得会计不会产生歧义。我们的使命就是为您扫除语言和文化障碍,成为您全球化道路上值得信赖的合作伙伴。
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会计词汇翻译中英对照表
1:Account payable
应付账款
2: Account receivable
应收款
3: Account receivable
应收账款
4: Accrued financial lease outlay
应付融资租赁款
5: Accrued interest
应计利息
6: Accrued wages
应付工资
7: Accrued welfarism
应付福利费
8: Adminisstrative expenses
管理费用
9: Advance money
预付账款
10: Advertising fees
广告费
11: Allocate sums changeover in
拨款转入
12: Amercement outlay
罚款支出
13: Anticipation liabilities
预计负债
14: Article of consumption
低值易耗摊销
15: Article of consumption
机物料消耗
16: Auxiliary cost of manufacture
辅助生产成本
17: Bad debt reserves
坏账准备
18: Bank acceptance
银行承兑汇票
19: Base cost of manufacture
基本生产成本
20: Bcreditor''s rights investment depreciation reserves
债权投资减值准备
21: Bonus
补贴
22: Books and printing
图书、印刷费
23: Building
房屋
24: Building/structure depreciation reserves
房屋、建筑物减值准备
25: Business entertainment
业务招待费
26: Business tax payable
应交营业税
27: Business traveling
市内交通费
28: Capita
资本
29: Capital reserve
资本公积
30: Cash and cash equivalents
货币资金
31: cash flows
现金流量表
32: Cash in bank
银行存款
33: Cash overage
现金溢余
34: Cashier''s cheque
银行本票
35: Changeover withnoldings on VAT
进项税额转出
36: Charge for trouble
各项手续费
37: Coferemce
会议费
38: Collect money and send out the goods by stages
分期收款发出商品
39: Commission
支付手续费
40: Commissioned and sell the goods on a commission basis
受托代销商品
41: Common Stock dividends change to
转作资本(或股本)的普通股股利
42: Common Stock dividends payable
应付普通股股利
43: Consignment commission charge
代销手续费
44: Construction-in-process
在建工程
45: Construction-in-process depreciation reserves
在建工程减值准备
46: Consult fees
咨询费
47: Consumption tax
消费税
48: Consumption tax payable
应交消费税
49: Copyrights
著作权
50: Correspondence
通讯费
51: Correspondence
电话费
52: Cost of goods sold
产品销售成本
53: Cost of manufacture
生产成本
54: Cost of service
服务成本
55: Cover deficit by state subsidies of receivable
应收补贴款
56: Cpital(or Stock) premium
资本(或股本)溢价
57: Current investment income
短期投资收益
58: Current liability
短期负债
59: Current year profits
本年利润
60: Deferral taxes
递延税款
61: Deferred and prepaid expenses
待摊费用
62: Deposit received
预收账款
63: Depreciation reserves
减值准备金
64: Depreciation reserves
减值准备
65: Differences between purchasing and selling price
商品进销差价
66: Discount on bonds
债券折价
67: Dividends payable
应付股利
68: Donation outlay
捐赠支出
69: Education and training
培训费
70: Employee benefits/welfare
福利费
71: Enterprise expension fund
企业发展基金
72: Entertainment
接待费
73: Entrust loans
委托贷款
74: Erecting equipment-in-process
在安装设备
 translation company
翻译公司
75: Erection works
安装工程
76: Executive Salaries
管理人员工资
77: Exhibition fees
展览费
78: Export deduct domestic sales goods tax
出口抵减内销产品应纳税额
79: Extraordinary loss
非常损失
80: Finance charge
财务费用
81: Finished goods
库存商品
82: Fixed assets depreciation reserves
固定资产减值准备
83: Fixed assets inventory loss
固定资产盘亏
84: Fixed assets inventory profit
固定资产盘盈
85: Foreign currency capital
外币资本折算差额
86: Foreign exchange loss
汇兑损失
87: Free surplus reserves
任意盈余公积
88: General overhaul project
大修理工程
89: Housing property tax
房产税
90: Housing property tax payable
应交房产税
91: Income
收入
92: Income on sales of intangible assets
出售无形资产收益
93: income statements (or statements of income)
利润表
94: Income tax payable
应交所得税
95: Increment tax on land value
土地增值税
96: Increment tax on land value payable
应交土地增值税
97: Instruments and implement
工具器具
98: Intangible Assets depreciation reserves
无形资产减值准备
99: Interest
利息
100: Interest exchange
利息支出
101: Intermediary organs
聘请中介机构费
102: Inventories
库存资产
103: Inventory falling price reserves
存货跌价准备
104: Investment on bonds
债券投资
105: Investment on stocks
股票投资
106: Investment Returned
已归还投资
107: L/C Guarantee deposits
信用证保证金
108: Labor protection fees
劳动保护费
109: Labour insurance
劳动保险费
110: Labour union expenditure
工会经费
111: Legal cost
诉讼费
112: Legal public welfare fund
法定公益金
113: Legal surplus
法定盈余公积
114: Long-term account payable
长期应付款
115: Long-term account payable due within one year
一年内到期的长期应付
116: Long-term account payable over one year
一年后到期的长期应付
117: Long-term investment income
长期投资收益
118: Long-term investment on bonds
长期债权投资
119: Long-term investment on stocks
长期股权投资
120: Long-term investments depreciation reserves
长期投资减值准备
121: Long-term loans due over one year
一年后到期的长期借款
122: Long-term loans due within one year
一年内到期的长期借款
123: Long-term special payable due within one year
一年内到期的专项应付
124: Long-term special payable over one year
一年后到期的专项应付
125: Loss on arrangement
债务重组损失
126: Loss on seasonality cessation
季节性停工损失
127: Low-value consumption goods
低值易耗品
128: Machinery equipment depreciation reserves
机器设备减值准备
129: Maintenance
管理费
130: Manufacturing overhead
制造费用
131: Materials
材料费
132: Materials cost variance
材料成本差异
133: Medical insurance
医疗保险费
134: Mineral resources compensation fees
矿产资源补偿费
135: Net amercement income
罚款净收入
136: Net income on disposal of fixed assets
处置固定资产净收益
137: Net loss on disposal of fixed assets
处理固定资产净损失
138: Nonbusiness expenditure
营业外支出
139: Non-cash deal income
非货币性交易收益
140: Non-Patents
非专利技术
141: Note receivable
应收票据
142: Operating costs
主营业务成本
143: Operating expenses
营业费用
144: OPERATING INCOME
业务收入
145: Other business expense
5405 其他业务支出
146: Other capital reserve
其他资本公积
147: Other cash and cash equivalents
其他货币资金
148: Other chengeover in
其他转入
149: Other city Cash in bank
外埠存款
150: Other cost of material sale
销售其他材料成本

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