常用财务英语中英日三语对照.doc

常用财务英语 (2008-06-27 17:05:54) 股权式合作企业 equity joint ventures 合併企業契约式合作企业 contranctual joint ventures 合作経営企業有限公司 company limited 株式会社合作生产 industrial cooperation 合作生産会计 accounting 会計资产 asset 資産流动资产 current asset 流動資産长期投資 long term investment 長期投資固定资产 fixed asset 固定資産无形资产 intanguble asset 無形資産有形资产 tangible asset 有形資産负债 liability 負債流动负债 current liability 流動負債长期负债 long term liability 長期負債资本 capital 資本成本 cost 原価利润 profit 利益、利潤会计原则 accounting principles 会計原則权责发生制 accrual basis accounting 発生主義一致性 consistancy 継続性可比性 comparability 比較性会计期间 accounting period 会計期間实际成本 actural cost 実際内部控制 internal control 内部統制会计科目表 chart of accounts 勘定科目表帐户分类 account classification 勘定科目分類会计凭证 accounting document 会計伝票原始凭证 original voucher 原始証拠记帐凭证 entry voucher 伝票收款凭证 receipt voucher 入金伝票付款凭证 payment voucher 出金伝票转帐凭证 transfer voucher 振替伝票会计帐簿 account books 会計帳簿日记帐簿 journal books 仕訳帳簿分类帐簿 ledger books 元帳帳簿备查帐簿 book of record 備忘帳簿総分類帳 general ledger 一般元帳明细分类帐 subsidiary ledger 補助元帳会计报表 accounting statement 財務会计核算组织程序 accounting procedure 会計計算組織董事会 board of directors 取締役会总会计师 general accountant 会計士長审计师 auditor 監察役外币业务记帐本位币 money of account 計算貨幣（）外汇 foreign exchange 外国為替汇率 foreign exchange rate 為替汇率变动 fluctuations in the exchange rate 為替変動汇兑损益 foreign exchange gain and loss 為替差損益兑换 conversion 両替折算 translation 換算投入资本实收资本 paid in capital 払込資本注册资本 pegistered capital 登記資本股票 share certificate 株券股东 shareholders 株主无形资产 intangible assets 無形資産专有技术 proprietary technology 专利权 patents 特許権商标权 brand patents 商標権场地使用权 right to the use of a site 土地使用権场地使用费 expenses for the use of a site 土地使用費技术转让费 expenses for assignment of technolegy 技術導入費验资 testing equity capital 資本検定工业产权 industrial equity 工業生産検注册会计师 cortified public accountant 公認会計士货币资金库存现金 cash on hand 手元現金银行存款 cash in banks 預金定额备用金 imprest fund 前渡資金银行对帐单 bank statement 銀行勘定調整表银行余额调节表 bank reconciliation statoe ment 銀行預金残額調節表内部控制制度 internal controi system 内部統制应收帐款应收帐款 accounts reiceivable 売掛金坏账 bad debts其他应收款 other reiceivable 他未収金其他应付款 other payable 他未払金预付货款 advances on purchases 仮払金预收帐款 advances on sales 仮受金定金 down payment 頭金期票 formissorry note 約束手形汇票 bill of exchange 為替手形承兑 acceptance 引取背书 endorsement 裏書贴现 discount 割引贴现率 discount rate 割引利息 interest 利息利率 interest rate 利率应收票据 notes receivabal 受取手形应收票据贴现 notes receivabal discounted 受取手形割引应付票据 notes payable 支払手形或有负债 contingent liability 偶発債務存货存货 inventory 棚卸資産raw material 原材料containers 包装物低值易耗品 low priced and perishable articles 低価値非耐用資産在产品 goods-in-process 仕掛品自制半成品 semi-finished-goods 自製半製品finished goods 製品实物盘存 physical in ventory 実地棚卸永续盘存 continuous in ventory 継続的棚卸在途材料 stores in transit 途上材料委托加工材料 stores in outside processing 外注加工材料先入先出法 first-in,first-out method 先入先出法后进先出法 last-in,first-out method 後入先出法加权平均fa weighted average method 加重平均法具体辨认法 specific identification method 個別法长期资产有形固定资产 Tangible fixed asset 有形无形固定资产 intangibal fixed asset 無形折旧 Dipreciation 減価償却折旧率 depreciation rate 償却率累计折旧 accumulated depreciation 減価償却营业租赁 orprating lease 営業融资租赁 financing lease 融資出租人 leasor 賃貸人承租人 leases 賃借人版权 copyright 版権场地使用费 right to the use of a site 土地使用権专有技术 know-how专利权 patent 特許権商标权 trade mark 商標権其他特许权 other franchise 他租赁权 leasehold 賃借金商誉 goodwill开办费 organization expensen 開業費long term investment 長期投資投资收益 income from investment 投資所得营业外收入 non-operating revenues 営業外収益营业外支出 non-operating expenses 投資外費用成本法 cost method 実際原価法权益法 equity method 持分法拨付附属企业资金 contribution to affilated companies 付属企業出資金长期银行借款 long term bank loan 親会社外币长期借款 long term loan in foreign currency 外資長期借入金借款利息 loan interest 借金利息生产成本 cost of production 生産原価直接材料 direct material 直接材料直接人工 direct labor 直接労務制造费用 manufacturing expenses 製造費用工资 salaries and wages 賃金修理费 reparirs and maintenance 修繕料物料消耗 consumable supplies 工場消耗品費低值易耗品摊销 low priced and perishanble articles 低価値非耐用資産崩償却劳动保护费 labor protection expenses 労働保護費水电费 water and electriccity 水道料電気料办公费 office expenses 事務費差旅费 tranvelling expenses 旅費交通費运输费 trasportation expenses 運費保险费 insurance 保険料租赁费 rent 賃借料设计制图费 designing and drawing expenses 設計製図料实验检验费 experimental and inspection expenses 実験実検料环境保护费 environ-ment protection expenses 環境保護費税金 taxes 税金包装费 packing expenses 棚卸減耗費产品销售收入 sales of products 製品売上高产品销售税金 sales tax 製品売上税金产品销售成本 cost of goods sold 製品売上原価产品销售毛利 gross profit sales 製品売上総利益产品销售利润 profit on goods sold 製品営業利益销售总额 gross sales 売上総額销售发票 sales invoice销货退回 sales retums 戻品销货折让 sales allowance 売上値引销售折扣 sales discount 売上割引利润分配财务费用 financial expenses管理费用 general and administrative expenses 一般管理費用收益与费用相配合原则 principle of matching cost with revenue 収益費用原則损益帐户 profit and loss account 損益勘定应纳税所得额 taxable profit 納税利益可供分配净利润 profit available for distribution 配当可能利益股利 dividend 配当金应交税金 taxes payable 未払税金应付股利 dividends payable 未払配当金未分配利润 retained earnings 利益保留储备基金 reserve funds 資本補償準備金企业发展基金 expansion funds 企業発展基金职工奖励及福利基金 bonus and welfare funds for staff and workers 従業員賞与及福利基金交际应酬费 entertainment expenses 交際費销售佣金 selling commission 販売手数料赊销 sales on open book account 掛売分期付款销售 installment sale财务报表资产负债表 balance sheet B.S 貸借対照表在建工程 construction work in process 建設中工事无形及其他资产 intangible and other assets 無形資産及他資産利润表 income statement 損益計算書财务状况变动表 statement of changes in financial position 財政状態変動表现金流量表 cash flow statements营运资金 working capital 運転資金营运资金来源 sources of working capital 運転資金源泉营运资运用 application of working capital 運転資金運用待摊费用 prepaid and defered expenses 繰延費用存货表 statement of inventories 棚卸表库存材料 stores in stock 在庫材料在途材料 stores in transit 途上材料账面成本价 book cost 帳面原価値可变现净值 net realizable value 現在価可能发生的损失 probable loss 可能発生損失固定资产及累计折旧表 statement of fixed assetsand accumulated deprelation 固定資産及累計減価償却報告表清理净收入 net proceeds from disposal在建工程表 statement of construction work in process 建設中工事報告表无形资产及其他资产表 statement of intangible and other assets 無形及他資産報告表外币资产 assets in foreign currencies 外貨資産外币负债 liabilities in foreign currencies 外貨負債期末汇率 exchange rate at end of period 期末為替利润分配表 satement of profit distribntion 利潤分配表税后利润 profit after tax 税金引利潤可供分配利润 profit a vailable for distribution 分配利潤已分配股利 dividend declared 分配配当金中方股利 chinese dividend 中国合資方配当金外方股利 foreign dividend 外国合資方配当金产品生产成本及销售成本表 statement of cost of goods manufacturedand cost of goods sold 製品生産原価及売上原価報告書主要产品生产成本、销售收入及销售成本表 statement of cost of goods manufactured-salesincome and cost of goods sold for