1、国际会计术语英汉对照国际会计术语英汉对照国际会计术语英汉对照1国际会计术语英汉对照Account 帐户Accounting system 会计系统 American Accounting Association 美国会计协会 American Institute of CPAs 美国注册会计师协会 Audit 审计 Balance sheet 资产负债表 Bookkeepking 簿记 Cash flow prospects 现金流量预测 Certificate in Internal Auditing 内部审计证书 Certificate in Management Accounting 管
2、理会计证书 Certificate Public Accountant 注册会计师 Cost accounting 成本会计 External users 外部使用者 Financial accounting 财务会计 Financial Accounting Standards Board 财务会计准则委员会 Financial forecast 财务预测 Generally accepted accounting principles 公认会计原则 General-purpose information 通用目的信息Government Accounting Office 政府会计办公室
3、Income statement 损益表 Institute of Internal Auditors 内部审计师协会 Institute of Management Accountants 管理会计师协会 Integrity 整合性 Internal auditing 内部审计 Internal control structure 内部控制结构 Internal Revenue Service 国内收入署 Internal users 内部使用者 Management accounting 管理会计 Return of investment 投资回报 Return on investment
4、 投资报酬 Securities and Exchange Commission 证券交易委员会 Statement of cash flow 现金流量表 Statement of financial position 财务状况表 Tax accounting 税务会计 Accounting equation 会计等式 Articulation 勾稽关系 Assets 资产 Business entity 企业个体 Capital stock 股本 Corporation 公司 Cost principle 成本原则 Creditor 债权人 Deflation 通货紧缩 国际会计术语英汉对照
5、国际会计术语英汉对照国际会计术语英汉对照2Disclosure 批露 Expenses 费用 Financial statement 财务报表 Financial activities 筹资活动 Going-concern assumption 持续经营假设Inflation 通货膨涨 Investing activities 投资活动 Liabilities 负债 Negative cash flow 负现金流量 Operating activities 经营活动 Owners equity 所有者权益 Partnership 合伙企业 Positive cash flow 正现金流量 Re
6、tained earning 留存利润 Revenue 收入 Sole proprietorship 独资企业 Solvency 清偿能力 Stable-dollar assumption 稳定货币假设 Stockholders 股东 Stockholders equity 股东权益 Window dressing 门面粉饰会计账目用语会计报表 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 acc
7、ount 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 国际会计术语英汉对照国际会计术语英汉对照国际会计术语英汉对照3new 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 accoun
8、t 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
9、 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 ones account with 结帐 to close an account 清理未付款 国际会计术语英汉对照国际会计术语英汉对照国际会计术语英汉对照4to 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 acco
10、unt|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 As account 以计帐方式付款 to pay on account 代理某人|为某人 on ones account|on account of one 为自己计算|独立帐目 on ones own account 由某人收益并负风险 on ones account and risk|for ones account and risk 由某人负担 for one
11、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常见金融词汇汇集big macs,big/large-cap stock,mega-issue 大盘股offering,list 上市bourse 证交所corpor
12、ate champion 龙头企业Shanghai Exchange 上海证交所pension fund 养老基金mutual fund 共同基金hedge mutual fund 对冲式共同基金share 股票valuation 股价underwriter 保险商government bond 政府债券saving account 储蓄帐户国际会计术语英汉对照国际会计术语英汉对照国际会计术语英汉对照5equity market 股市 shareholder 股东delist 摘牌mongey-loser 亏损企业inventory 存货traded company,trading enter
13、prise 上市公司stakeholder 利益相关者transparency 透明度Msnbc:Microsoft national broadcast 微软全国广播公司market fundamentalist 市场经济基本规则damage-contral machinery 安全顾问efficient market 有效市场intellectual property 知识产权opportunistic practice 投机行为WorldCom 世通公司bribery 行贿entrepreneur 企业家cook the book 做假帐regulatory system 监管体系aud
14、it 审计accounting firm 会计事务所Great Depression 大萧条portfolio 投资组合money-market 短期资本市场capitual-market 长期资本市场volatility 波动diversification 多元化commodity 期货real estate 房地产option 期权call option 看涨期权put option 看跌期权merger 并购arbitrage 套利Securitiesto grant a licence to 办理存款业务 to take deposits 保护农民的生产积极性 to protect f
15、armersincentive to produce 备付金（超额准备金） excess reserves 本外币并账 consolidation of domestic and foreign currencyaccounts 本外币对冲操作 sterilization operation 本位利益 localized interest;departmentalism 奔小康 to strive to prosper;to strive to become well-to-do 避税（请见“逃税” ） tax avoidance 国际会计术语英汉对照国际会计术语英汉对照国际会计术语英汉对照9
16、币种搭配不当 currency mismatch 币种构成 currency composition 变相社会集资 disguised irregular（or illegal） fund raising 表外科目（业务） off-balance-sheet items（operation ） 薄弱环节 weaknesses;loopholes 不变成本 fixed cost 不变价 at constant price;in real terms 不动产 real estate 不良贷款（资产） problem loans；non-performing loans（assets）C 财务公司
17、finance companies 财政赤字 fiscal deficit 财政挤银行 fiscal pressure on the central bank（over monetary policy） 财政政策与货币政策的配合 coordination of fiscal and monetary policies 采取循序渐进的方法 in a phased and sequenced manner 操作弹性 operational flexibility 操纵汇率 to manipulate exchange rate 产品构成 product composition;product mi
18、x 产品积压 stock pile;excessive inventory 产销率 current period inventory;（即期库存，不含前期库存）sales/output ratio 产销衔接 marketability 产业政策 industrial policy 长期国债 treasury bonds 敞口头寸 open position 炒股 to speculate in the stock market 承购包销 underwrite（securities） 成套机电产品 complete sets of equipment;complete plant（s） 城市信用
19、社 urban credit cooperatives（UCCs） 城市合作银行 urban cooperative banks;municipal united banks 城市商业银行 municipal commercial banks 城乡居民收入增长超过物价涨幅 real growth in household income 持续升温 persistent overheating 重复布点 duplicate projects 重置成本 replacement cost 重组计划 restructuring plan 筹资渠道 funding sources;financing ch
20、annels 初见成效 initial success 出口统一管理、归口经营 canalization of exports 出口退税 export tax rebate 储蓄存款 household deposits（不完全等同于西方的 savingsdeposits，前者包括活期存款，后者不包括。） 储蓄分流 diversion of household deposits 国际会计术语英汉对照国际会计术语英汉对照国际会计术语英汉对照10储源萎缩 decline in the availability of household savings 传导机制 transmission mecha
21、nism 从价税 ad valorem tax 从紧控制 tight control 存贷款比例 loan/deposit ratio 存款保险体系 deposit insurance system 存款货币银行 deposit money banks 存款准备金 required reserves D 打白条 issue IOU 大额存单 certificate of deposit（CD） 大额提现 withdraw deposits in large amounts 大面积滑坡 wide-spread decline 大一统的银行体制 （all-in-one）mono-bank syst
22、em 呆账（请见“坏账”） bad loans 呆账准备金 loan loss reserves（provisions） 呆滞贷款 idle loans 贷款沉淀 non-performing loans 贷款分类 loan classification 贷款限额管理 credit control;to impose credit ceiling 贷款约束机制 credit disciplinary（constraint）mechanism 代理国库 to act as fiscal agent 代理金融机构贷款 make loans on behalf of other institutio
23、ns 戴帽贷款 ear-marked loans 倒逼机制 reversed transmission of the pressure for easing monetary condition 道德风险 moral hazard 地区差别 regional disparity 第一产业 the primary industry 第二产业 the secondary industry 第三产业 the service industry;the tertiary industry 递延资产 deferrable assets 订货不足 insufficient orders 定期存款 time deposits 定向募集 raising funds from targeted sources 东道国（请见“母国”） host country 独立核算 independent accounting 短期国债 treasury bills 对冲操作 sterilization operation;hedging 对非金融部门债权 claims on non-financial sector 多种所有制形式 diversified ownership
