加载中…会计词语中英对照（一）
(2010-07-27 13:25:48)
标签：
财经 |
| A |
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| acceptance receivable | 应收承兑票款 |
| acceptances | 承兑汇票 |
| accounts payable under forward contracts | 期付款项 |
| accounts payable under forward contracts | 期付款项 |
| accounts payables | 应付帐款 |
| accounts payables-related parties | 应付帐款－关系人 |
| accounts receivable | 应收帐款 |
| accounts receivable under forward contracts | 期收款项 |
| accounts receivable under forward contracts | 期收款项 |
| accounts receivable-related parties | 应收帐款－关系人 |
| accounts under custody | 应付保管款 |
| accrued expenses | 应付费用 |
| accrued income | 应收收益 |
| accrued interest | 应付利息 |
| accrued mutual loan account proceeds | 应付给付金 |
| accrued pension liability | 应计退休金负债 |
| accrued revenue from mutual loan accounts | 预计合会收入 |
| accumulated depreciation-assets lent or rented out | 累计折旧－出借出租资产 |
| accumulated depreciation-assets under custody | 累计折旧－代管资产 |
| accumulated depreciation-buildings and structures | 累计折旧－房屋及建筑 |
| accumulated depreciation-collaterals accepted | 累计折旧－承受担保品 |
| accumulated depreciation-computers and peripherals | 累计折旧－计算机设备 |
| accumulated depreciation-idle assets | 累计折旧－闲置资产 |
| accumulated depreciation-land improvements | 累计折旧－土地改良物 |
| accumulated depreciation-leased assets | 累计折旧－租赁资产 |
| accumulated depreciation-machinery and equipment | 累计折旧－机械及设备 |
| accumulated depreciation-miscellaneous equipment | 累计折旧－什项设备 |
| accumulated depreciation-other non-operating assets | 累计折旧－其它非业资产 |
| accumulated depreciation-transportation and communication equipment | 累计折旧－交通及运输设备 |
| accumulated earnings | 累积盈余 |
| accumulated losses | 累积亏损 |
| accumulated losses | 累积亏损 |
| additional paid-in capital | 股本溢价 |
| administrative expenses | 管理费用 |
| administrative expenses | 管理费用 |
| advance interest receipts | 预收利息 |
| advance receipts | 预收款项 |
| advance receipts for capital stock | 预收股本 |
| advance receipts for capital stock | 预收股本 |
| advance rent receipts | 预收租金 |
| advances from mutual loan accounts | 预收会金 |
| agency expenses | 代理费用 |
| agency income | 代理收入 |
| agency income | 代理收入 |
| allowance effort bad debts-short-term loans and overdrafts | 备抵呆帐－短期放款及透支 |
| allowance for bad debit-call loans to banks | 备抵呆帐－拆放同业 |
| allowance for bad debit-notes receivable | 备抵呆帐－应收票据 |
| allowance for bad debts-accounts receivable | 备抵呆帐－应收票据 |
| allowance for bad debts-long-term account receivable | 备抵呆帐－长期应收款 |
| allowance for bad debts-long-term loans | 备抵呆帐－长期放款 |
| allowance for bad debts-long-term notes receivable | 备抵呆帐－长期应收票据 |
| allowance for bad debts-long-term secured loans | 备抵呆帐－长期担保放款 |
| allowance for bad debts-marginal receivables | 备抵呆帐－应收证券融资款 |
| allowance for bad debts-medium-term loans | 备抵呆帐－中期放款 |
| allowance for bad debts-medium-term secured loans | 备抵呆帐－中期担保放款 |
| allowance for bad debts-negotiations and discounts | 备抵呆帐－买汇及贴现 |
| allowance for bad debts-other receivables | 备抵呆帐－其它各项应收 |
| allowance for bad debts-overdue receivables | 备抵呆帐－催收款项 |
| allowance for bad debts-short-term secured loans and overdrafts | 备抵呆帐－短期担保放款及透支 |
| allowance for losses on investments in land development | 备抵土地开发投资损失 |
| allowance for losses on investments in real estate | 备抵不动产投资损失 |
| allowance for losses on other long-term investments | 备抵其它长期投资损失 |
| allowance for valuation loss on long-term investments in bonds | 备抵长期债券投资损失 |
| allowance for valuation loss on long-term investments in stock | 备抵长期股权投资跌价损失 |
| allowance for valuation loss on securities held for operations | 备抵营业证券跌价损失 |
| "allowance for valuation loss on short-term investments (""allowance for valuation loss on bills and securities purchased"" for banks )" | 备抵短期投资跌价损失 （银行业称备抵买入票券跌价损失） |
| annuity savings deposits | 整存零付储蓄存款 |
| appropriations for loans | 拨入备放款 |
| appropriations for mutual-benefit-fund reserve | 提拨互惠基金准备 |
| appropriations for treasury bill's principal and interest repayment | 拨入公债还本付息款 |
| appropriations loan fund | 拨入放款基金 |
| asset lent or rented out | 出借出租资产 |
| asset retirement losses | 资产报废损失 |
| assets | 资产 |
| assets in mainland china and foreign countries-net | 大陆地区及国外资产净额 |
| assets to be settled | 待整理资产 |
| assets under custody | 代管资产 |
| "assets under trust, agency, and guaranty (memo accounts)" | 信托代理与保证资产 |
| assigned retained earnings | 已指拨保留盈余 |
| B |
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| bad debt expense | 呆帐 |
| bank notes payable | 金融债券 |
| bank notes payable | 金融债券 |
| banker's acceptances purchased | 买入承兑汇票 |
| bank-guaranteed letters of credit accepted (memo account) | 收受银行保付信用状 |
| bank-guaranteed letters of credit receivable (memo account) | 应收银行保付信用状款 |
| banking and insurance income | 金融保险收入 |
| bank's overdrafts | 银行同业透支 |
| bills and notes discounted | 贴现 |
| bond issuance expense | 债券发行费用 |
| bonds and coupons to be canceled | 待销本息票 |
| bonds payable | 应付公司债券 |
| buildings and structures | 房屋及建筑 |
| buildings and structures | 房屋及建筑 |
| C |
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| call deposits | 通知存款 |
| call loans from banks | 银行同业拆放 |
| call loans to banks | 拆放银行同业 |
| cancellation refunds payable to mutual loan accounts | 应付解约会金 |
| capital | 资本 |
| capital | 资本 |
| capital surplus | 资本公债 |
| capital surplus | 资本公债 |
| cash | 现金 |
| cash in banks | 银行存款 |
| cash in remittance | 汇拨中现金 |
| cash in transit | 运送中现金 |
| cash in vault | 库存现金 |
| cashes transferring expenses | 现金运送费 |
| cashier's checks | 本行支票 |
| central bank savings notes | 储蓄券 |
| certificates of deposit purchased | 买入定期存单 |
| certified cashier's checks | 保付支票 |
| checking account deposits | 支票存款 |
| checking account deposits | 本票存款 |
| clients' accounts payables under forward contracts (memo accounts) | 代理期付款项 |
| client's accounts receivable under forward contracts (memo account) | 代理期收款项 |
| client's foreign exchange received for settlement (memo account) | 代理买入期证券 |
| client's foreign exchange received for settlement (memo account) | 待办代理结汇款 |
| clients' liabilities under guarantees (memo account) | 应收保证款项 |
| clients' liabilities under letters of credit (memo account) | 应收信用状款 |
| client's position-credit | 受托买卖货款 |
| client's position-credit | 受托买卖货款 |
| client's position-debit | 受托买卖借项 |
| client's position-debit | 受托买卖借项 |
| clients' securities deliverable under forward contracts (memo accounts) | 代理卖出期证券 |
| club savings deposits | 零存整付储蓄存款 |
| club trust accounts | 零存整付信托资金 |
| collateral loans transferred to central bank | 央行放转融资 |
| collateral securities deposited | 存出保证品 |
| collaterals and residuals taken over | 承受担保品及残余物 |
| collaterals received (memo account) | 保证品 |
| collections for others | 应付代收款 |
| commercial paper purchased | 买入商业本票 |
| commercial papers payable | 应付商业本票 |
| commissions expense | 佣金费用 |
| commissions payable | 应付佣金 |
| commissions refund for reinsurance ceded | 转再保摊回再保佣金 |
| common stock | 普通股股本 |
| compensation income from trust | 信托报酬收入 |
| computer software cost | 计算机软件成本 |
| computers and peripherals | 计算机设备 |
| consignments-in (memo account) | 承销品 |
| contra account-assets in mainland china and foreign countries | 抵销大陆地区及国外资产 |
| contra account-contracted lines of credit (memo account) | 待抵销约定融资额度 |
| contra account-liabilities in mainland china and foreign countries | 待抵销大陆地区及国外负债 |
| contra account-lost assets | 待抵销报失资产 |
| contra account-receivables with recourse | 待抵销追索债权 |
| contracted lines of credit (memo account) | 约定融资额度 |
| costs of banking and investment business | 金融保险成本 |
| costs of proprietary and broking sales | 自营及委办销货成本 |
| cumulative earnings on appropriated loan fund | 拨入放款基金积余 |
| cumulative effect of changes in accounting principles | 会计原则变动累积影响数 |
| cumulative translation adjustments | 累积换算调整数 |
| cumulative translation adjustments | 累积换算调整数 |
| current asserts | 流动资产 |
| current liabilities | 流动负债 |
| current net income after tax | 本期税后纯益 |
| current portion of long-term payables | 应付到期长期负债 |
| current profit / loss | 本期损益 |
| custodial collections receivable (memo account) | 应收代收款（未收代收款） |
| custodial collections received (memo accounts) | 受托代收款（代收款项） |
| custodial liabilities | 代管负债 |
| custodial premiums receivable (memo account) | 应收代收保险费 |
| D |
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| deferred charges | 递延费用 |
| deferred exchange gains | 递延兑换利益 |
| deferred exchange losses | 递延兑换损失 |
| deferred income tax payable | 递延应付所得税 |
| deferred pension cost | 递延退休金成本 |
| deferred prepaid income tax | 递延预付所得税 |
| deferred revenue | 预收收入 |
| deferred revenue | 递延收入 |
| deferred revenue | 递延收入 |
| demand deposits | 活期存款 |
| demand deposits | 活期存款 |
| demand savings deposits | 活期储蓄存款 |
| departmental income (loss) | 内部损益 |
| departmental income (loss) | 内部损益 |
| departmental losses | 内部损益 |
| departmental losses | 内部损益 |
| deposits and remittances | 存款及汇款 |
| deposits from mutual loan accounts | 储存会金 |
| deposits paid to other securities lenders | 转融通保证金 |
| deposits received from securities borrowers | 融券存入证金 |
| deposits transferred to central bank | 转存央行存款 |
| disbursements | 支出 |
| disbursements on overdue accounts | 过期帐支出 |
| disbursements toward industry stability fund | 安定基金支出 |
| discount on bonds payable | 应付债券折价 |
| discount on commercial papers payable | 应付商业本票折价 |
| discount on forward exchange contracts | 买卖远汇折价 |
| discount on long-term notes receivable | 长期应收票据拆价 |
| dividends payable | 应付股息红利 |
| donation surplus | 受赠公债 |
| due from agencies | 代理处往来 |
| due from bank | 存放银行同业 |
| due from banks | 存放银行同业 |
| due from brokers | 经纪人往来 |
| due from central bank | 存放央行 |
| due from central bank | 存放央行 |
| due from mutual loan accounts | 货放会金 |
| due from other insurers | 保险同业往来 |
| due from representative organization | 托办往来 |
| due to banks | 银行同业存款 |
| due to banks | 银行同业存款 |
| due to banks | 同业融资 |
| due to banks | 同业融资 |
| due to central bank | 央行存款 |
| due to central bank | 央行存款 |
| due to central bank | 央行融资 |
| due to central bank and other banks | 央行及同业融资 |
| due to co-investors (funds) | 共同投资机关（基金）拨入基金 |
| E |
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| earnings distributions | 收益分配金 |
| equipment in transit | 在途机件 |
| equity adjustments | 权益调整 |
| estimated construction cost payable | 暂占应付工程款 |
| exchange bills negotiated | 买入汇款 |
| "exchange bills negotiated, discounted" | 贸汇及贴现 |
| "exchange bills negotiated, discounted, and loans" | 贸汇贴现及放款 |
| exchange gains | 兑换利益 |
| exchange losses | 兑换损失 |
| exchange losses | 兑换损失 |
| exchange-debit | 兑换 |
| exchange-debit | 兑换 |
| exchanges gains | 兑换利益 |
| exchanges-credit | 兑换 |
| exchanges-credit | 兑换 |
| "expenses of remittances, processing, and securities issuance" | 汇费手续费及证券发行费 |
| expenses of renting out operating assets | 营业资产出租费用 |
| export bill negotiated | 出口押汇 |
| extraordinary income (loss) | 非常利益（损失） |
| extraordinary losses | 非常损失 |
| F |
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| fees income | 手续费收入 |
| financial expenses | 财务费用 |
| financial income | 财务收入 |
| fines and reparations | 违章处理费用 |
| fixed assets | 固定资产 |
| foreign currencies in vault | 库存外币 |
| foreign currency demand deposit | 外汇活期存款 |
| foreign currency time deposits | 外汇定期存款 |
| forward exchange foreign-foreign currencies | 应收远汇款－外币 |
| forward exchange payable-foreign currencies | 应付远汇款－外币 |
| forward exchange payable-foreign currencies | 应付远汇款－外币 |
| forward exchange purchased | 买入远期外汇 |
| forward exchange receivable-foreign currencies | 应收远汇款－外币 |
| forward securities sold | 卖出期证券 |
| forward securities sold | 卖出远期外汇 |
| franchise | 特许权 |
| fully-paid bonds and coupons | 付讫债券本息票 |
| funds | 基金 |
| "funds, long-term investments, and receivables" | 基金长期投资及应收款 |
| G |
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| gains (losses) from operations | 营业利益（损失） |
| gains on investments in land development | 土地开发投资利益 |
| gains on investments in long-term equity | 长期股权投资利益 |
| gains on property exchange | 财产交易利益 |
| gains on real estate investments | 不动产投资利益 |
| gains on trading notes and bills | 买卖票券利益 |
| gains on trust investments | 信托投资利益 |
| general expenses | 业务费用 |
| general expenses | 业务费用 |
| gold coins consigned-in (memo account) | 代售金币 |
| goods in custody (memo account) | 保管品 |
| government agencies deposit | 政府机关存款 |
| government treasury deposit | 公库存款 |
| gross income (loss) from operations | 营业毛利（毛捐） |
| guarantee deposits and margins received | 存入保证金 |
| guarantee notes payables (memo accounts) | 应付保证票据 |
| guarantee notes received (memo accounts) | 存入保证票据 |
| guaranteed deposits paid | 存出保证金 |
| guaranteed notes receivable (memo account) | 应收保证票据 |
| guaranteed notes submitted (memo account) | 存出保证票据 |
| guaranteed price deposited at other securities lenders | 应收转融通担保价款 |
| guaranteed price deposits received from securities borrowers | 应付融券担保价款 |
| guaranteed principal / interest reserve applied | 保本保息准备抵用金 |
| guarantees issued (memo accounts) | 保证款项 |
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