資產英語

A. 固定資產的英文翻譯

固定資產的英文：fixed assets

asset 讀法 英['æset]美['æsɛt]

n. 資產；優點；有用的東西；有利條件；財產；有價值的人或物

短語：

1、asset class資產類別；資產種類

2、net asset value資產凈值，財產凈價值

3、asset valuation資產估價，資產估值

4、capital asset pricing model資本資產評價模型

5、current asset流動資產

例句：

Our creativity in the field of technology is our greatest asset.

我們在技術領域的創造力是我們最大的資本。

(1)資產英語擴展閱讀

asset的近義詞：substance

substance 讀法 英['sʌbst(ə)ns]美['sʌbstəns]

n. 物質；實質；資產；主旨

短語：

1、mineral substance礦物質

2、suspended substance懸浮物

3、reference substance對照品；標准物；參考物

4、harmful substance有害物質

5、toxic substance有毒物

例句：

It's questionable whether anything of substance has been achieved.

是否已取得任何實質性的進展值得質疑。

B. 英語翻譯：總資產；凈資產

總資產 gross asset
凈資產 net asset

C. 會計專業英語詞彙

會計專業英語詞彙

會計專業英語是會計專業人員職業發展的必要工具。學習會計專業英語就是學習如何藉助英語解決與完成會計實務中涉外的專業性問題和任務。

一、資產類 Assets

流動資產 Current assets

貨幣資金 Cash and cash equivalents

現金 Cash

銀行存款 Cash in bank

其他貨幣資金 Other cash and cash equivalents

外埠存款 Other city Cash in bank

銀行本票 Cashier's cheque

銀行匯票 Bank draft

信用卡 Credit card

信用證保證金 L/C Guarantee deposits

存出投資款 Refundable deposits

短期投資 Short-term investments

股票 Short-term investments - stock

債券 Short-term investments - corporate bonds

基金 Short-term investments - corporate funds

其他 Short-term investments - other

短期投資跌價准備 Short-term investments falling price reserves

應收款 Account receivable

應收票據 Note receivable

銀行承兌匯票 Bank acceptance

商業承兌匯票 Trade acceptance

應收股利 Dividend receivable

應收利息 Interest receivable

應收賬款 Account receivable

其他應收款 Other notes receivable

壞賬准備 Bad debt reserves

預付賬款 Advance money

應收補貼款 Cover deficit by state subsidies of receivable

庫存資產 Inventories

物資采購 Supplies purchasing

原材料 Raw materials

包裝物 Wrappage

低值易耗品 Low-value consumption goods

材料成本差異 Materials cost variance

自製半成品 Semi-Finished goods

庫存商品 Finished goods

商品進銷差價 Differences between purchasing and selling price

委託加工物資 Work in process - outsourced

委託代銷商品 Trust to and sell the goods on a commission basis

受託代銷商品 Commissioned and sell the goods on a commission basis

存貨跌價准備 Inventory falling price reserves

分期收款發出商品 Collect money and send out the goods by stages

待攤費用 Deferred and prepaid expenses

長期投資 Long-term investment

長期股權投資 Long-term investment on stocks

股票投資 Investment on stocks

其他股權投資 Other investment on stocks

長期債權投資 Long-term investment on bonds

債券投資 Investment on bonds

其他債權投資 Other investment on bonds

長期投資減值准備 Long-term investments depreciation reserves

股權投資減值准備 Stock rights investment depreciation reserves

債權投資減值准備 Bcreditor's rights investment depreciation reserves

委託貸款 Entrust loans

本金 Principal

利息 Interest

減值准備 Depreciation reserves

固定資產 Fixed assets

房屋 Building

建築物 Structure

機器設備 Machinery equipment

運輸設備 Transportation facilities

工具器具 Instruments and implement

累計折舊 Accumulated depreciation

固定資產減值准備 Fixed assets depreciation reserves

房屋、建築物減值准備 Building/structure depreciation reserves

機器設備減值准備 Machinery equipment depreciation reserves

工程物資 Project goods and material

專用材料 Special-purpose material

專用設備 Special-purpose equipment

預付大型設備款 Prepayments for equipment

為生產准備的工具及器具 Preparative instruments and implement for fabricate

在建工程 Construction-in-process

安裝工程 Erection works

在安裝設備 Erecting equipment-in-process

技術改造工程 Technical innovation project

大修理工程 General overhaul project

在建工程減值准備 Construction-in-process depreciation reserves

固定資產清理 Liquidation of fixed assets

無形資產 Intangible assets

專利權 Patents

非專利技術 Non-Patents

商標權 Trademarks, Trade names

著作權 Copyrights

土地使用權 Tenure

商譽 Goodwill

無形資產減值准備 Intangible Assets depreciation reserves

專利權減值准備 Patent rights depreciation reserves

商標權減值准備 trademark rights depreciation reserves

未確認融資費用 Unacknowledged financial charges

待處理財產損溢 Wait deal assets loss or income

長期待攤費用 Long-term deferred and prepaid expenses

待處理財產損溢 Wait deal assets loss or income

待處理流動資產損溢 Wait deal intangible assets loss or income

待處理固定資產損溢 Wait deal fixed assets loss or income

二、負債類 Liability

短期負債 Current liability

短期借款 Short-term borrowing

應付票據 Notes payable

銀行承兌匯票 Bank acceptance

商業承兌匯票 Trade acceptance

應付賬款 Account payable

預收賬款 Deposit received

代銷商品款 Proxy sale goods revenue

應付工資 Accrued wages

應付福利費 Accrued welfarism

應付股利 Dividends payable

應交稅金 Tax payable

應交增值稅 value added tax payable

進項稅額 Withholdings on VAT

已交稅金 Paying tax

轉出未交增值稅 Unpaid VAT changeover

減免稅款 Tax dection

銷項稅額 Substituted money on VAT

出口退稅 Tax reimbursement for export

進項稅額轉出 Changeover withnoldings on VAT

出口抵減內銷產品應納稅額 Export dect domestic sales goods tax

轉出多交增值稅 Overpaid VAT changeover

未交增值稅 Unpaid VAT

應交營業稅 Business tax payable

應交消費稅 Consumption tax payable

應交資源稅 Resources tax payable

應交所得稅 Income tax payable

應交土地增值稅 Increment tax on land value payable

應交城市維護建設稅 Tax for maintaining and building cities payable

應交房產稅 Housing property tax payable

應交土地使用稅 Tenure tax payable

應交車船使用稅 Vehicle and vessel usage license plate tax(VVULPT) payable

應交個人所得稅 Personal income tax payable

其他應交款 Other fund in conformity with paying

其他應付款 Other payables

預提費用 Drawing expense in advance

其他負債 Other liabilities

待轉資產價值 Pending changerover assets value

預計負債 Anticipation liabilities

長期負債 Long-term Liabilities

長期借款 Long-term loans

一年內到期的長期借款 Long-term loans e within one year

一年後到期的'長期借款 Long-term loans e over one year

應付債券 Bonds payable

債券面值 Face value, Par value

債券溢價 Premium on bonds

債券折價 Discount on bonds

應計利息 Accrued interest

長期應付款 Long-term account payable

應付融資租賃款 Accrued financial lease outlay

一年內到期的長期應付 Long-term account payable e within one year

一年後到期的長期應付 Long-term account payable over one year

專項應付款 Special payable

一年內到期的專項應付 Long-term special payable e within one year

一年後到期的專項應付 Long-term special payable over one year

遞延稅款 Deferral taxes

三、所有者權益類 OWNERS' EQUITY

資本 Capita

實收資本(或股本) Paid-up capital(or stock)

實收資本 Paicl-up capital

實收股本 Paid-up stock

已歸還投資 Investment Returned

公積

資本公積 Capital reserve

資本(或股本)溢價 Cpital(or Stock) premium

接受捐贈非現金資產准備 Receive non-cash donate reserve

股權投資准備 Stock right investment reserves

撥款轉入 Allocate sums changeover in

外幣資本折算差額 Foreign currency capital

其他資本公積 Other capital reserve

盈餘公積 Surplus reserves

法定盈餘公積 Legal surplus

任意盈餘公積 Free surplus reserves

法定公益金 Legal public welfare fund

儲備基金 Reserve fund

企業發展基金 Enterprise expension fund

利潤歸還投資 Profits capitalizad on return of investment

利潤 Profits

本年利潤 Current year profits

利潤分配 Profit distribution

其他轉入 Other chengeover in

提取法定盈餘公積 Withdrawal legal surplus

提取法定公益金 Withdrawal legal public welfare funds

提取儲備基金 Withdrawal reserve fund

提取企業發展基金 Withdrawal reserve for business expansion

提取職工獎勵及福利基金 Withdrawal staff and workers' bonus and welfare fund

利潤歸還投資 Profits capitalizad on return of investment

應付優先股股利 Preferred Stock dividends payable

提取任意盈餘公積 Withdrawal other common accumulation fund

應付普通股股利 Common Stock dividends payable

轉作資本(或股本)的普通股股利 Common Stock dividends change to assets(or stock)

未分配利潤 Undistributed profit

四、成本類 Cost

生產成本 Cost of manufacture

基本生產成本 Base cost of manufacture

輔助生產成本 Auxiliary cost of manufacture

製造費用 Manufacturing overhead

材料費 Materials

管理人員工資 Executive Salaries

獎金 Wages

退職金 Retirement allowance

補貼 Bonus

外保勞務費 Outsourcing fee

福利費 Employee benefits/welfare

會議費 Coferemce

加班餐費 Special ties

市內交通費 Business traveling

通訊費 Correspondence

電話費 Correspondence

水電取暖費 Water and Steam

稅費 Taxes and es

租賃費 Rent

管理費 Maintenance

車輛維護費 Vehicles maintenance

油料費 Vehicles maintenance

培訓費 Ecation and training

接待費 Entertainment

圖書、印刷費 Books and printing

運費 Transpotation

保險費 Insurance premium

支付手續費 Commission

雜費 Sundry charges

折舊費 Depreciation expense

機物料消耗 Article of consumption

勞動保護費 Labor protection fees

季節性停工損失 Loss on seasonality cessation

勞務成本 Service costs

五、損益類 Profit and loss

收入 Income

業務收入 OPERATING INCOME

主營業務收入 Prime operating revenue

產品銷售收入 Sales revenue

服務收入 Service revenue

其他業務收入 Other operating revenue

材料銷售 Sales materials

代購代售

包裝物出租 Wrappage lease

出讓資產使用權收入 Remise right of assets revenue

返還所得稅 Reimbursement of income tax

其他收入 Other revenue

投資收益 Investment income

短期投資收益 Current investment income

長期投資收益 Long-term investment income

計提的委託貸款減值准備 Withdrawal of entrust loans reserves

補貼收入 Subsidize revenue

國家扶持補貼收入 Subsidize revenue from country

其他補貼收入 Other subsidize revenue

營業外收入 NON-OPERATING INCOME

非貨幣性交易收益 Non-cash deal income

現金溢余 Cash overage

處置固定資產凈收益 Net income on disposal of fixed assets

出售無形資產收益 Income on sales of intangible assets

固定資產盤盈 Fixed assets inventory profit

罰款凈收入 Net amercement income

支出 Outlay

業務支出 Revenue charges

主營業務成本 Operating costs

產品銷售成本 Cost of goods sold

服務成本 Cost of service

主營業務稅金及附加 Tax and associate charge

營業稅 Sales tax

消費稅 Consumption tax

城市維護建設稅 Tax for maintaining and building cities

資源稅 Resources tax

土地增值稅 Increment tax on land value

其他業務支出 Other business expense

銷售其他材料成本 Other cost of material sale

其他勞務成本 Other cost of service

其他業務稅金及附加費 Other tax and associate charge

費用 Expenses

營業費用 Operating expenses

代銷手續費 Consignment commission charge

運雜費 Transpotation

保險費 Insurance premium

展覽費 Exhibition fees

廣告費 Advertising fees

管理費用 Adminisstrative expenses

職工工資 Staff Salaries

修理費 Repair charge

低值易耗攤銷 Article of consumption

辦公費 Office allowance

差旅費 Travelling expense

工會經費 Labour union expenditure

研究與開發費 Research and development expense

福利費 Employee benefits/welfare

職工教育經費 Personnel ecation

待業保險費 Unemployment insurance

勞動保險費 Labour insurance

醫療保險費 Medical insurance

會議費 Coferemce

聘請中介機構費 Intermediary organs

咨詢費 Consult fees

訴訟費 Legal cost

業務招待費 Business entertainment

技術轉讓費 Technology transfer fees

礦產資源補償費 Mineral resources compensation fees

排污費 Pollution discharge fees

房產稅 Housing property tax

車船使用稅 Vehicle and vessel usage license plate tax(VVULPT)

土地使用稅 Tenure tax

印花稅 Stamp tax

財務費用 Finance charge

利息支出 Interest exchange

匯兌損失 Foreign exchange loss

各項手續費 Charge for trouble

各項專門借款費用 Special-borrowing cost

營業外支出 Nonbusiness expenditure

捐贈支出 Donation outlay

減值准備金 Depreciation reserves

非常損失 Extraordinary loss

處理固定資產凈損失 Net loss on disposal of fixed assets

出售無形資產損失 Loss on sales of intangible assets

固定資產盤虧 Fixed assets inventory loss

債務重組損失 Loss on arrangement

罰款支出 Amercement outlay

所得稅 Income tax

以前年度損益調整 Prior year income adjustment

consistency 一貫性 substance over form 實質重於形式

materiality 重要性 prudence 謹慎性

current asset 流動資產 non-current asset 非流動資產

round it up, round it down 四捨五入 contingent liability 或有負債

creditor 債權人 rendering of service 提供勞務 royalties 版稅

bonus share 分紅股 redempte share 贖回股份 debenture 債券

credit 貸方 depreciation 折舊 resial value 剩餘價值

accounting treatment 會計處理 accrual concept 權責發生制概念

net book value 賬面凈值 straight line method 直線法

carrying amount 資產凈值(資產-累計折舊-減值)

rule of thumb 經驗法 contribution margin 邊際貢獻

deferred income 遞延收入 finance lease 融資租賃

cash equivalents 現金等價物 operating lease 經營租賃

capital appreciation 資本增值 amortization 分攤

incremental budget 增量預算 zero based budget 零基預算

continuous budget 滾動預算 deferred tax 遞延稅款

permanent difference 永久性差異 timing difference 時間性差異

flow through method 應付稅款法

events after balance sheet date 資產負債表日後事項

return on investment (ROI) 投資回報率

profit before interest and tax 息稅前利潤

profit margin 利潤率 retrospective application 追溯調整法

prospective application 未來適用法

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D. 會計英語專業詞彙

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建議您先把審計和會計考過再說吧。

一、企業財務會計報表封面 FINANCIAL REPORT COVER
報表所屬期間之期末時間點 Period Ended
所屬月份 Reporting Period
報出日期 Submit Date
記賬本位幣幣種 Local Reporting Currency
審核人 Verifier
填表人 Preparer

二、資產負債表 Balance Sheet
資產 Assets
流動資產 Current Assets
貨幣資金 Bank and Cash
短期投資 Current Investment
一年內到期委託貸款 Entrusted loan receivable e within one year
減：一年內到期委託貸款減值准備 Less: Impairment for Entrusted loan receivable e within one year
減：短期投資跌價准備 Less: Impairment for current investment
短期投資凈額 Net bal of current investment
應收票據 Notes receivable
應收股利 Dividend receivable
應收利息 Interest receivable
應收賬款 Account receivable
減：應收賬款壞賬准備 Less: Bad debt provision for Account receivable
應收賬款凈額 Net bal of Account receivable
其他應收款 Other receivable
減：其他應收款壞賬准備 Less: Bad debt provision for Other receivable
其他應收款凈額 Net bal of Other receivable
預付賬款 Prepayment
應收補貼款 Subsidy receivable
存貨 Inventory
減：存貨跌價准備 Less: Provision for Inventory
存貨凈額 Net bal of Inventory
已完工尚未結算款 Amount e from customer for contract work
待攤費用 Deferred Expense
一年內到期的長期債權投資 Long-term debt investment e within one year
一年內到期的應收融資租賃款 Finance lease receivables e within one year
其他流動資產 Other current assets
流動資產合計 Total current assets
長期投資 Long-term investment
長期股權投資 Long-term equity investment
委託貸款 Entrusted loan receivable
長期債權投資 Long-term debt investment
長期投資合計 Total for long-term investment
減：長期股權投資減值准備 Less: Impairment for long-term equity investment
減：長期債權投資減值准備 Less: Impairment for long-term debt investment
減：委託貸款減值准備 Less: Provision for entrusted loan receivable
長期投資凈額 Net bal of long-term investment
其中：合並價差 Include: Goodwill (Negative goodwill)
固定資產 Fixed assets
固定資產原值 Cost
減：累計折舊 Less: Accumulated Depreciation
固定資產凈值 Net bal
減：固定資產減值准備 Less: Impairment for fixed assets
固定資產凈額 NBV of fixed assets
工程物資 Material holds for construction of fixed assets
在建工程 Construction in progress
減：在建工程減值准備 Less: Impairment for construction in progress
在建工程凈額 Net bal of construction in progress
固定資產清理 Fixed assets to be disposed of
固定資產合計 Total fixed assets
無形資產及其他資產 Other assets & Intangible assets
無形資產 Intangible assets
減：無形資產減值准備 Less: Impairment for intangible assets
無形資產凈額 Net bal of intangible assets
長期待攤費用 Long-term deferred expense
融資租賃——未擔保余值 Finance lease – Unguaranteed resial values
融資租賃——應收融資租賃款 Finance lease – Receivables
其他長期資產 Other non-current assets
無形及其他長期資產合計 Total other assets & intangible assets
遞延稅項 Deferred Tax
遞延稅款借項 Deferred Tax assets
資產總計 Total assets
負債及所有者（或股東）權益 Liability & Equity
流動負債 Current liability
短期借款 Short-term loans
應付票據 Notes payable
應付賬款 Accounts payable
已結算尚未完工款
預收賬款 Advance from customers
應付工資 Payroll payable
應付福利費 Welfare payable
應付股利 Dividend payable
應交稅金 Taxes payable
其他應交款 Other fees payable
其他應付款 Other payable
預提費用 Accrued Expense
預計負債 Provision
遞延收益 Deferred Revenue
一年內到期的長期負債 Long-term liability e within one year
其他流動負債 Other current liability
流動負債合計 Total current liability
長期負債 Long-term liability
長期借款 Long-term loans
應付債券 Bonds payable
長期應付款 Long-term payable
專項應付款 Grants & Subsidies received
其他長期負債 Other long-term liability
長期負債合計 Total long-term liability
遞延稅項 Deferred Tax
遞延稅款貸項 Deferred Tax liabilities
負債合計 Total liability
少數股東權益 Minority interests
所有者權益（或股東權益） Owners』 Equity
實收資本（或股本） Paid in capital
減；已歸還投資 Less: Capital redemption
實收資本（或股本）凈額 Net bal of Paid in capital
資本公積 Capital Reserves
盈餘公積 Surplus Reserves
其中：法定公益金 Include: Statutory reserves
未確認投資損失 Unrealised investment losses
未分配利潤 Retained profits after appropriation
其中：本年利潤 Include: Profits for the year
外幣報表折算差額 Translation reserve
所有者（或股東）權益合計 Total Equity
負債及所有者（或股東）權益合計 Total Liability & Equity
三、利潤及利潤分配表 Income statement and profit appropriation
一、主營業務收入 Revenue
減：主營業務成本 Less: Cost of Sales
主營業務稅金及附加 Sales Tax
二、主營業務利潤（虧損以「—」填列） Gross Profit ( - means loss)
加：其他業務收入 Add: Other operating income
減：其他業務支出 Less: Other operating expense
減：營業費用 Selling & Distribution expense
管理費用 G&A expense
財務費用 Finance expense
三、營業利潤（虧損以「—」填列） Profit from operation ( - means loss)
加：投資收益（虧損以「—」填列） Add: Investment income
補貼收入 Subsidy Income
營業外收入 Non-operating income
減：營業外支出 Less: Non-operating expense
四、利潤總額（虧損總額以「—」填列） Profit before Tax
減：所得稅 Less: Income tax
少數股東損益 Minority interest
加：未確認投資損失 Add: Unrealised investment losses
五、凈利潤（凈虧損以「—」填列） Net profit ( - means loss)
加：年初未分配利潤 Add: Retained profits
其他轉入 Other transfer-in
六、可供分配的利潤 Profit available for distribution( - means loss)
減：提取法定盈餘公積 Less: Appropriation of statutory surplus reserves
提取法定公益金 Appropriation of statutory welfare fund
提取職工獎勵及福利基金 Appropriation of staff incentive and welfare fund
提取儲備基金 Appropriation of reserve fund
提取企業發展基金 Appropriation of enterprise expansion fund
利潤歸還投資 Capital redemption
七、可供投資者分配的利潤 Profit available for owners' distribution
減：應付優先股股利 Less: Appropriation of preference share's dividend
提取任意盈餘公積 Appropriation of discretionary surplus reserve
應付普通股股利 Appropriation of ordinary share's dividend
轉作資本（或股本）的普通股股利 Transfer from ordinary share's dividend to paid in capital
八、未分配利潤 Retained profit after appropriation
補充資料： Supplementary Information:
1． 出售、處置部門或被投資單位收益 Gains on disposal of operating divisions or investments
2． 自然災害發生損失 Losses from natural disaster
3． 會計政策變更增加（或減少）利潤總額 Increase (decrease) in profit e to changes in accounting policies
4． 會計估計變更增加（或減少）利潤總額 Increase (decrease) in profit e to changes in accounting estimates
5． 債務重組損失 Losses from debt restructuring

E. Asset（資產）=Liability（負債）+ Equity（權益） 等式的左邊為Debit（

直接理解為財務概念就可以了，用久了也就領會了，如果硬要用字面解，就好像學習英文，在單詞下標注中文諧音，不但發音會莫名其妙而且也更加記不住單詞。借貸早就背離了最初的意義，化身為專有名詞了呀。一定要解，就是你寫出來的，資產的佔用和來源，佔用就是一個形態，資產以什麼形態存在，比如固定資產，現金，存活，都是一種存在的形態而已。來源，說穿了一個是有人投入的，比如實收資本，一個是借來的或者欠著別人的，比如借款，應付稅金，應付帳款。

F. 經濟學中常用的一些英語詞彙是什麼

經濟學中常用的一些英語詞彙如下：

1、socialist economy

英 [ˈsəʊʃəlɪst ɪˈkɒnəmi] 美 [ˈsoʊʃəlɪst ɪˈkɑːnəmi] 社會主義經濟

例如：eadertotheled. 社會主義經濟和資本主義經濟是領導和被領導的關系。

2、economic policy

英 [ˌiːkəˈnɒmɪk ˈpɒləsi] 美 [ˌiːkəˈnɑːmɪk ˈpɑːləsi] 經濟政策

例如：Hisadministration'. 他的政府的經濟政策將側重於控制通貨膨脹。

3、initial capital

英 [ɪˈnɪʃl ˈkæpɪtl] 美 [ɪˈnɪʃl ˈkæpɪtl] 原始股本；創辦資本

例如：eirshareholders. 擔保有限公司比較少見，因為他們不向股東籌措原始資本。

4、investment

英 [ɪnˈvestmənt] 美 [ɪnˈvestmənt] n.投資;投資額;投資物;值得買的東西;有用的投資物

例如：He said the government must introce tax incentives to encourage investment. 他說政府必須推出稅收激勵政策來鼓勵投資。

5、money

英 [ˈmʌni] 美 [ˈmʌni] n.錢;薪水;收入;錢幣;鈔票;財產;財富

例如：Can you lend me some money until tomorrow? 能借我點兒錢嗎？明天就還。

6、revaluation

英 [ˌriːvæljuˈeɪʃn] 美 [ˌriːvæljuˈeɪʃn] n.再評價;重估計

例如：n. 另外兩個涉及某種通貨價值的概念是法定升值和法定貶值。

7、par value

英 [pɑː(r) ˈvæljuː] 美 [pɑːr ˈvæljuː] 面值，票面價值；名義價值，平價

例如：Forinvestors,acommonstock'sparvalueismeaningless. 對於投資者而言，一隻普通股的票面價值是沒有意義的。