英文版本(中英文对照表)-ag8亚洲国际集团
1.会计科目中英文对照表
关键词汇表
a
accounting entity 会计主体
accounting equation 会计平衡式
accounting framework 会计框架
accounting period concept 会计期间概念
accounts 账户
accounts payable 应付账款
accounts receivable 应收账款
accrual basis for accounting 权责发生制
accrual concept 应计概念
accumulated depreciation 累计折旧
acid test ratio 速动比率
activity ratios 效率比率
activity-based costs systems 作业成本制度
allowance for bad debts 坏账准备
allowance for doubtful accounts 不良坏账准备
amortization of bond discount 债券折价摊销
2.会计科目英文汇总好心的人给我来一份,越精辟越好谢谢
中国会计科目的中英文对照 一、资产类 assets 流动资产 current assets 货币资金 cash and cash equivalents 现金 cash 银行存款 cash in bank 其他货币资金 other cash and cash equivalents 外埠存款 other city cash in bank 银行本票 cashiers cheque 银行汇票 bank draft 信用卡 credit card 信用证保证金 l/c guarantee deposits 存出投资款 refundable deposits 短期投资 short-term investments 股票 short-term investments - stock 债券 short-term investments - corporate bonds 基金 short-term investments - corporate funds 其他 short-term investments - other 短期投资跌价准备 short-term investments falling price reserves 应收款 account receivable 应收票据 note receivable 银行承兑汇票 bank acceptance 商业承兑汇票 trade acceptance 应收股利 dividend receivable 应收利息 interest receivable 应收账款 account receivable 其他应收款 other notes receivable 坏账准备 bad debt reserves 预付账款 advance money 应收补贴款 cover deficit by state subsidies of receivable 库存资产 inventories 物资采购 supplies purchasing 原材料 raw materials 包装物 wrappage 低值易耗品 low-value consumption goods 材料成本差异 materials cost variance 自制半成品 semi-finished goods 库存商品 finished goods 商品进销差价 differences between purchasing and selling price 委托加工物资 work in process - outsourced 委托代销商品 trust to and sell the goods on a commission basis 受托代销商品 commissioned and sell the goods on a commission basis 存货跌价准备 inventory falling price reserves 分期收款发出商品 collect money and send out the goods by stages 待摊费用 deferred and prepaid expenses 长期投资 long-term investment 长期股权投资 long-term investment on stocks 股票投资 investment on stocks 其他股权投资 other investment on stocks 长期债权投资 long-term investment on bonds 债券投资 investment on bonds 其他债权投资 other investment on bonds 长期投资减值准备 long-term investments depreciation reserves 股权投资减值准备 stock rights investment depreciation reserves 债权投资减值准备 bcreditors rights investment depreciation reserves 委托贷款 entrust loans 本金 principal 利息 interest 减值准备 depreciation reserves 固定资产 fixed assets 房屋 building 建筑物 structure 机器设备 machinery equipment 运输设备 transportation facilities 工具器具 instruments and implement 累计折旧 accumulated depreciation 固定资产减值准备 fixed assets depreciation reserves 房屋、建筑物减值准备 building/structure depreciation reserves 机器设备减值准备 machinery equipment depreciation reserves 工程物资 project goods and material 专用材料 special-purpose material 专用设备 special-purpose equipment 预付大型设备款 prepayments for equipment 为生产准备的工具及器具 preparative instruments and implement for fabricate 在建工程 construction-in-process 安装工程 erection works 在安装设备 erecting equipment-in-process 技术改造工程 technical innovation project 大修理工程 general overhaul project 在建工程减值准备 construction-in-process depreciation reserves 固定资产清理 liquidation of fixed assets 无形资产 intangible assets 专利权 patents 非专利技术 non-patents 商标权 trademarks, trade names 著作权 ag8亚洲国际集团 copyrights 土地使用权 tenure 商誉 goodwill 无形资产减值准备 intangible assets depreciation reserves 专利权减值准备 patent rights depreciation reserves 商标权减值准备 trademark rights depreciation reserves 未确认融资费用 unacknowledged financial charges 待处理财产损溢 wait deal assets loss or income 长期待摊费用 long-term deferred and prepaid expenses 待处理财产损溢 wait deal assets loss or income 待处理流动资产损溢 wait deal intangible assets loss or income 待处理固定资产损溢 wait deal fixed assets loss or income 二、负债类 liability 短期负债 current liability 短期借款 short-term borrowing 应付票据 notes payable 银行承兑汇票 bank acceptance 商业承兑汇票 trade acceptance 应付账款 account payable 预收账款 deposit received 代销商品款 proxy sale goods revenue 应付工资 accrued wages 应付福利费 accrued welfarism 应付股利 dividends payable 应交税金 tax payable 应交增值税 value added tax payable 进项税额 withholdings on vat 已交税金 paying tax 转出未交增值税 unpaid vat changeover 减免税款 tax deduction 销项税额 substituted money on vat 出口退税 tax reimbursement for export 进项税额转出 changeover withnoldings on vat 出口抵减内销产品应纳税额 export deduct domestic sales goods tax 转出多。
3.会计科目表英语（适合中专用的）
一、资产 assets 1、流动资产 current assets 111 现金及约当现金 cash and cash equivalents 1111 库存现金 cash on hand 1112 零用金/周转金 petty cash/revolving funds 1113 银行存款 cash in banks 1116 在途现金 cash in transit 1117 约当现金 cash equivalents 1118 其它现金及 约当现金 other cash and cash equivalents 112 短期投资 short-term investments 1121 短期投资 -股票 short-term investments - stock 1122 短期投资 -短期票券 short-term investments - short-term notes and bills 1123 短期投资 -政府债券 short-term investments - government bonds 1124 短期投资 -受益凭证 short-term investments - beneficiary certificates 1125 短期投资 -公司债 short-term investments - corporate bonds 1128 短期投资 -其它 short-term investments - other 1129 备抵短期投资跌价损失 allowance for reduction of short-term investment to market 113 应收票据 notes receivable 1131 应收票据 notes receivable 1132 应收票据贴现 discounted notes receivable 1137 应收票据 -关系人 notes receivable - related parties 1138 其它应收票据 other notes receivable 1139 备抵呆帐 -应收票据 allowance for uncollec- tible accounts- notes receivable 114 应收帐款 accounts receivable 1141 应收帐款 accounts receivable 1142 应收分期帐款 installment accounts receivable 1147 应收帐款 -关系人 accounts receivable - related parties 1149 备抵呆帐 -应收帐款 allowance for uncollec- tible accounts - accounts receivable 118 其它应收款 other receivables 1181 应收出售远汇款 forward exchange contract receivable 1182 应收远汇款 -外币 forward exchange contract receivable - foreign currencies 1183 买卖远汇折价 discount on forward ex-change contract 1184 应收收益 earned revenue receivable 1185 应收退税款 income tax refund receivable 1187 其它应收款 - 关系人 other receivables - related parties 1188 其它应收款 - 其它 other receivables - other 1189 备抵呆帐 - 其它应收款 allowance for uncollec- tible accounts - other receivables 121~122 存货 inventories 1211 商品存货 merchandise inventory 1212 寄销商品 consigned goods 1213 在途商品 goods in transit 1219 备抵存货跌价损失 allowance for reduction of inventory to market 1221 制成品 finished goods 1222 寄销制成品 consigned finished goods 1223 副产品 by-products 1224 在制品 work in process 1225 委外加工 work in process - outsourced 1226 原料 raw materials 1227 物料 supplies 1228 在途原物料 materials and supplies in transit 1229 备抵存货跌价损失 allowance for reduction of inventory to market 125 预付费用 prepaid expenses 1251 预付薪资 prepaid payroll 1252 预付租金 prepaid rents 1253 预付保险费 prepaid insurance 1254 用品盘存 office supplies 1255 预付所得税 prepaid income tax 1258 其它预付费用 other prepaid expenses 126 预付款项 prepayments 1261 预付货款 prepayment for purchases 1268 其它预付款项 other prepayments 128~129 其它流动资产 other current assets 1281 进项税额 vat paid ( or input tax) 1282 留抵税额 excess vat paid (or overpaid vat) 1283 暂付款 temporary payments 1284 代付款 payment on behalf of others 1285 员工借支 advances to employees 1286 存出保证金 refundable deposits 1287 受限制存款 certificate of deposit-restricted 1291 递延所得税资产 deferred income tax assets 1292 递延兑换损失 deferred foreign exchange losses 1293 业主（股东）往来 owners^(stockholders^) current account 1294 同业往来 current account with others 1298 其它流动资产-其它 other current assets - other 2、基金及长期投资 funds and long-term investments 131 基金 funds 1311 偿债基金 redemption fund (or sinking fund) 1312 改良及扩充基金 fund for improvement and expansion 1313 意外损失准备基金 contingency fund 1314 退休基金 pension fund 1318 其它基金 other funds 132 长期投资 long-term investments 1321 长期股权投资 long-term equity investments 1322 长期债券投资 long-term bond investments 1323 长期不动产投资 long-term real estate in-vestments 1324 人寿保险现金解约价值 cash surrender value of life insurance 1328 其它长期投资 other long-term investments 1329 备抵长期投资跌价损失 allowance for excess of cost over market value of long-term investments 3、固定资产 property , plant, and equipment 141 土地 land 1411 土地 land 1418 土地-重估增值 land - revaluation increments 142 土地改良物 land improvements 1421 土地改良物 land improvements 1428 土地改良物 -重估增值 land improvements - revaluation increments 1429 累积折旧 -土地改良物 accumulated depreciation - land improvements 143 房屋及建物 buildings 1431 房屋及建物 buildings 1438 房屋及建物 -重估增值 buildings -revaluation increments 1439 累积折旧 -房屋及建物 。
4.会计科目英文缩写
a/c, a/c account 帐户、帐目 a/c, a/c account current 往来帐户、活期存款帐户 a&c addenda and corrigenda 补遗和勘误 acc. acceptance or accepted 承兑 accrd.int accrued interest 应计利息 acct. account 帐户、帐目 acct. accountant 会计师、会计员 acct. accounting 会计、会计学 acct.no. account number 帐户编号、帐号 acct.tit. account title 帐户名称、会计科目 acn air consignment 航空托运单 a/c no. account number 帐户编号、帐号 acpt. acceptance or accepted 承兑 a/cs pay. accounts payable 应付帐款 a/cs rec. accounts receivable 应收帐款 act advance corporation tax 预扣公司税 acu asia currency unit 亚洲货币单位 a.c.v actual cash value 实际现金价值 a.d., a/d after date 开票后、出票后 adrs asset depreciation range system 固定资产分组折旧法 adv. advance 预付款 ad.val.,a/v ad valorem to (according value)从价 agt. agent 代理人 agt. agreement 协议、契约 aje adjusting journal entries 调整分录 amt. amount 金额、总数 ann. annuity 年金 a/p account paid 已付账款 a/p account payable 应付帐款 a/p accounting period 会计期间 a/p advise and pay 付款通知 a/r account receivable 应收帐款 a/r at the rate of 以……比例 a/r all risks （保险）全险 arr. arrivals, arrived 到货、到船 a/s, a/s after sight 见票即付 a/s,acc/s account sales 承销帐、承销清单，售货清单 ass. assessment 估征、征税 assimt. assignment 转让、让与 atc average total cost 平均总成本 atm at the money 仅付成本钱 atm automatic teller machine 自动取款机（柜员机） ats automated trade system 自动交易系统 ats automatic transfer service 自动转移服务 attn. attention 注意 atty. attorney 代理人 auct. auction 拍卖 aud. auditor 审计员、审计师 av. average 平均值 a.w. all wool 纯羊毛 ba bank acceptance 银行承兑汇票 bal. balance 余额、差额 banky. bankruptcy 破产、倒闭 bat battery 电池 b.b. bearer bond 不记名债券 b.b., b/b bill book 出纳簿 b/b bill bought 买入票据、买入汇票 b&b bed & breakfast 住宿费和早餐费 b.c. blind copy 密送的副本 bc buyer credit 买方信贷 b/c bills for collection 托收汇票 b.c. bank clearing 银行清算 bd. bond 债券 b/d bills discounted 已贴现票据 b/d bank draft 银行汇票 b.d.i. both dates inclusive, both days inclusive 包括头尾两天 b/e bill of entry 报关单 b.e., b/e bill of exchange 汇票 bep breakeven point 保本点、盈亏临界点 b/f brought forward 承前 bf bonded factory 保税工厂 bfcy. beneficiary 受益人 b/g, b/g bonded goods 保税货物 bhc bank holding company 银行控股公司 bis bank of international settlements 国际清算银行 . a. chartered accountant; chief accountant 特许会计师、主任（主管）会计师 c. a. commercial agent 商业代理、代理商 c. a. consumers' association 消费者协会 c/a capital account 资本帐户 c/a current account 往来帐 c/a current assets 流动资产 c. a. d cash against documnet 交单付款 can. cancelled 注销 cap. capital 资本 capm capital asset pricing model 固定资产计价模式 c. a. s. cost accounting standards 成本会计标准 c. b., c. b. cash book 现金簿 cbd cash before delivery 先付款后交货 c. c. cashier's check 银行本票 c. c contra credit 贷方对销 c/d carried down 过次页、结转下期。
5.求会计科目中英文对照
代码 名称 1 资产 assets 11~ 12 流动资产 current assets 111 现金及约当现金 cash and cash equivalents 1111 库存现金 cash on hand 1112 零用金/周转金 petty cash/revolving funds 1113 银行存款 cash in banks 1116 在途现金 cash in transit 1117 约当现金 cash equivalents 1118 其它现金及 约当现金 other cash and cash equivalents 112 短期投资 short-term investment 1121 短期投资 -股票 short-term investments - stock 1122 短期投资 -短期票券 short-term investments - short-term notes and bills 1123 短期投资 -政府债券 short-term investments - government bonds 1124 短期投资 -受益凭证 short-term investments - beneficiary certificates 1125 短期投资 -公司债 short-term investments - corporate bonds 1128 短期投资 -其它 short-term investments - other 1129 备抵短期投资跌价损失 allowance for reduction of short-term investment to market 113 应收票据 notes receivable 1131 应收票据 notes receivable 1132 应收票据贴现 discounted notes receivable 1137 应收票据 -关系人 notes receivable - related parties 1138 其它应收票据 other notes receivable 1139 备抵呆帐 -应收票据 allowance for uncollec- tible accounts- notes receivable 114 应收帐款 accounts receivable 1141 应收帐款 accounts receivable 1142 应收分期帐款 installment accounts receivable 1147 应收帐款 -关系人 accounts receivable - related parties 1149 备抵呆帐 -应收帐款 allowance for uncollec- tible accounts - accounts receivable 118 其它应收款 other receivables 1181 应收出售远汇款 forward exchange contract receivable 1182 应收远汇款 -外币 forward exchange contract receivable - foreign currencies 1183 买卖远汇折价 discount on forward ex-change contract 1184 应收收益 earned revenue receivable 1185 应收退税款 income tax refund receivable 1187 其它应收款 - 关系人 other receivables - related parties 1188 其它应收款 - 其它 other receivables - other 1189 备抵呆帐 - 其它应收款 allowance for uncollec- tible accounts - other receivables 121~122 存货 inventories 1211 商品存货 merchandise inventory 1212 寄销商品 consigned goods 1213 在途商品 goods in transit 1219 备抵存货跌价损失 allowance for reduction of inventory to market 1221 制成品 finished goods 1222 寄销制成品 consigned finished goods 1223 副产品 by-products 1224 在制品 work in process 1225 委外加工 work in process - outsourced 1226 原料 raw materials 1227 物料 supplies 1228 在途原物料 materials and supplies in transit 1229 备抵存货跌价损失 allowance for reduction of inventory to market 125 预付费用 prepaid expenses 1251 预付薪资 prepaid payroll 1252 预付租金 prepaid rents 1253 预付保险费 prepaid insurance 1254 用品盘存 office supplies 1255 预付所得税 prepaid income tax 1258 其它预付费用 other prepaid expenses 126 预付款项 prepayments 1261 预付货款 prepayment for purchases 1268 其它预付款项 other prepayments 128~129 其它流动资产 other current assets 1281 进项税额 vat paid ( or input tax) 1282 留抵税额 excess vat paid (or overpaid vat) 1283 暂付款 temporary payments 1284 代付款 payment on behalf of others 1285 员工借支 advances to employees 1286 存出保证金 refundable deposits 1287 受限制存款 certificate of deposit-restricted 1291 递延所得税资产 deferred income tax assets 1292 递延兑换损失 deferred foreign exchange losses 1293 业主（股东）往来 owners(stockholders) current account 1294 同业往来 current account with others 1298 其它流动资产-其它 other current assets - other 13 基金及长期投资 funds and long-term investments 131 基金 funds 1311 偿债基金 redemption fund (or sinking fund) 1312 改良及扩充基金 fund for improvement and expansion 1313 意外损失准备基金 contingency fund 1314 退休基金 pension fund 1318 其它基金 other funds 132 长期投资 long-term investments 1321 长期股权投资 long-term equity investments 1322 长期债券投资 long-term bond investments 1323 长期不动产投资 long-term real estate in-vestments 1324 人寿保险现金解约价值 cash surrender value of life insurance 1328 其它长期投资 other long-term investments 1329 备抵长期投资跌价损失 allowance for excess of cost over market value of long-term investments 14~ 15 固定资产 property , plant, and equipment 141 土地 land 1411 土地 land 1418 土地-重估增值 land - revaluation increments 142 土地改良物 land improvements 1421 土地改良物 land improvements 1428 土地改良物 -重估增值 land improvements - revaluation increments 1429 累积折旧 -土地改良物 accumulated depreciation - land improvements 143 房屋及建物 buildings 1431 房屋及建物 buildings 1438 房屋及建物 -重估增值 buildings -revaluation increments 1439 累积折旧 -房。
6.所有科目的单词（英文）
lz你是想要会计科目么？一、企业财务会计报表封面 financial report cover 报表所属期间之期末时间点 period ended 所属月份 reporting period 报出日期 submit date 记账本位币币种 local reporting currency 审核人 verifier 填表人 preparer 二、资产负债表 balance sheet 资产 assets 流动资产 current assets 货币资金 bank and cash 短期投资 current investment 一年内到期委托贷款 entrusted loan receivable due within one year 减：一年内到期委托贷款减值准备 less: impairment for entrusted loan receivable due within one year 减：短期投资跌价准备 less: impairment for current investment 短期投资净额 net bal of current investment 应收票据 notes receivable 应收股利 dividend receivable 应收利息 interest receivable 应收账款 account receivable 减：应收账款坏账准备 less: bad debt provision for account receivable 应收账款净额 net bal of account receivable 其他应收款 other receivable 减：其他应收款坏账准备 less: bad debt provision for other receivable 其他应收款净额 net bal of other receivable 预付账款 prepayment 应收补贴款 subsidy receivable 存货 inventory 减：存货跌价准备 less: provision for inventory 存货净额 net bal of inventory 已完工尚未结算款 amount due from customer for contract work 待摊费用 deferred expense 一年内到期的长期债权投资 long-term debt investment due within one year 一年内到期的应收融资租赁款 finance lease receivables due within one year 其他流动资产 other current assets 流动资产合计 total current assets 长期投资 long-term investment 长期股权投资 long-term equity investment 委托贷款 entrusted loan receivable 长期债权投资 long-term debt investment 长期投资合计 total for long-term investment 减：长期股权投资减值准备 less: impairment for long-term equity investment 减：长期债权投资减值准备 less: impairment for long-term debt investment 减：委托贷款减值准备 less: provision for entrusted loan receivable 长期投资净额 net bal of long-term investment 其中：合并价差 include: goodwill (negative goodwill) 固定资产 fixed assets 固定资产原值 cost 减：累计折旧 less: accumulated depreciation 固定资产净值 net bal 减：固定资产减值准备 less: impairment for fixed assets 固定资产净额 nbv of fixed assets 工程物资 material holds for construction of fixed assets 在建工程 construction in progress 减：在建工程减值准备 less: impairment for construction in progress 在建工程净额 net bal of construction in progress 固定资产清理 fixed assets to be disposed of 固定资产合计 total fixed assets 无形资产及其他资产 other assets & intangible assets 无形资产 intangible assets 减：无形资产减值准备 less: impairment for intangible assets 无形资产净额 net bal of intangible assets 长期待摊费用 long-term deferred expense 融资租赁——未担保余值 finance lease – unguaranteed residual values 融资租赁——应收融资租赁款 finance lease – receivables 其他长期资产 other non-current assets 无形及其他长期资产合计 total other assets & intangible assets 递延税项 deferred tax 递延税款借项 deferred tax assets 资产总计 total assets 负债及所有者（或股东）权益 liability & equity 流动负债 current liability 短期借款 short-term loans 应付票据 notes payable 应付账款 accounts payable 已结算尚未完工款 预收账款 advance from customers 应付工资 payroll payable 应付福利费 welfare payable 应付股利 dividend payable 应交税金 taxes payable 其他应交款 other fees payable 其他应付款 other payable 预提费用 accrued expense 预计负债 provision 递延收益 deferred revenue 一年内到期的长期负债 long-term liability due within one year 其他流动负债 other current liability 流动负债合计 total current liability 长期负债 long-term liability 长期借款 long-term loans 应付债券 bonds payable 长期应付款 long-term payable 专项应付款 grants & subsidies received 其他长期负债 other long-term liability 长期负债合计 total long-term liability 递延税项 deferred tax 递延税款贷项 deferred tax liabilities 负债合计 total liability 少数股东权益 minority interests 所有者权益（或股东权益） owners' equity 实收资本（或股本） paid in capital 减；已归还投资 less: capital redemption 实收资本（或股本）净额 net bal of paid in capital 资本公积 capital reserves 盈余公积 surplus reserves 其中：法定公益金 include: statutory reserves 未确认投资损失 unrealised investment losses 未分配利润 retained profits after appropriation 其中：本年利润 include: profits for the year 外币报表折算差额 translation reserve 所有者（或股东）权益合计 total equity 负债及所有者（或股东）权益合计 total liability & equity 三、利润及利润分配表 income statement and profit appropriation 一、。
7.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 。
8.会计专业英文教材哪个版本的比较好
向你推荐词典。
1、中国财政经济出版社的由中国会计学会和香港会计师公会编写的英汉/汉英 会计词汇一套。每本45元。这两本词典的好处在于与我们国内准则的属于应和，不容易产生歧义。
2、外语教学与研究出版社的英汉双解财会词典。定价22.9元。他的优点在于双解，便携，有用法举例，由简写表，和我们中文教科书一般大小。
教材呢，我用过几个版本的，还是觉得上海财经大学出版社，叶建芳，孙红星编著的会计英语（第四版）还不错。内容上可以自己取舍，课后附带练习题。如果是教师，出版社提供课件及习题答案。
另外建议你，down 国际财务报告准则ifrs（中英文）版，或者看德勤的 ifrs pocket.
希望对你有帮助。
