最全会计专业术语中英文对照

1写在前面，这种免费的东西为什么还要消耗财富值呢？！知识就要分享！免费下载！付款用语付款方法modeofpayment现金付款paymentbycash/cashpayment/paymentbyreadycash以支票支付paymentbycheque以汇票支付paymentbybill以物品支付paymentinkind付清/支付全部货款paymentinfull/fullpayment支付部分货款/分批付款paymentinpart/partpayment/partialpayment记帐付款/会计帐目内付款paymentonaccount定期付款paymentonterm年分期付款annualpayment月分期付款monthlypayment/monthlyinstalment延滞付款paymentinarrear预付货/先付paymentinadvance/prepayment延付货款deferredpayment立即付款promptpayment/immediatepayment暂付款suspensepayment延期付款delayinpayment/extensionofpayment支付票据paymentbill名誉支付/干与付款paymentforhonour/paymentbyintervention结帐/清算/支付settlement分期付款instalment滞付/拖欠/尾数款未付arrears特许拖延付款日daysofgrace保证付款delcredere付款topay/tomakepayment/tomakeeffectpayment结帐tosettle/tomakesettlement/tomakeeffectsettlement/tosquare/tobalance支出/付款todefray/todisburse结清toclearoff/topyaoff请求付款toaskforpayment/torequestpayment恳求付帐tosolicitpayment拖延付款todeferpayment/todelaypayment付款被拖延tobeinarrearswithpayment还债todischarge迅速付款topaypromptly付款相当迅速topaymoderatelywell/topayfairlywell/tokeeptheengagementsregularly付款相当慢topayslowly/totakeextendedcredit付款不好topaybadly/tobegenerallyinarrearwithpayments付款颇为恶劣topayverybadly/toneverpayunlessforced拒绝付款torefusepayment/torefusetopay/todishonourabill相信能收到款项Weshalllooktoyouforthepayment/Weshalldependuponyouforthepayment/Weexpectpaymentfromyou惠请付款kindlypaytheamount/pleaseforwardpayment/pleaseforwardacheque.2我将不得不采取必要步骤运用法律手段收回该项货款Ishallbeobligedtotakethenecessarystepstolegallyrecovertheamount./Ishallbecompelledtotakestepstoenforcepayment.惠请宽限letthematterstandovertillthen./allowmeashortextensionoftime./Kindlypostponethetimeforpaymentalittlelonger.索取利息tochargeinterest附上利息todrawinterest/tobearinterest/toallowinterest生息toyieldinterest生息3%toyield3%存款todepositinabank/toputinabank/toplaceondeposit/tomakedeposit在银行存款tohavemoneyinabank/tohaveabankaccount/tohavemoneyondeposit向银行提款towithdrawone‘sdepositfromabank换取现金toconvertintomoney/toturnintocash/torealize折扣用语从价格打10%的折扣tomakeadiscountof10%offtheprice/tomake10%discountofftheprice打折扣购买tobuyatadiscount打折扣出售tosellatadiscount打折扣-让价toreduce/tomakeareduction减价todeduct/tomakeadeduction回扣torebate现金折扣cashdiscount货到付款/现金提货cashondeliver（C.O.D.）货到付现款cashonarrival即时付款promptcash净价/最低价格付现netcash现金付款readycash即期付款spotcash/cashdown/cashonthenail凭单据付现款cashagainstdocuments凭提单付现款cashagainstbillsoflading承兑交单documentsagainstacceptance（D/A）付款交单documentsagainstpayment（D/P）折扣例文除非另有说明，30日后全额付现，如有错误，请立即通知。Netcash30daysunlessspecifiedotherwise.Advisepromptlyifincorrect.付款条件：30日后全额付现，10日后付现打2%折扣，过期后付款时，加上利率为6%的利息。Terms，netcash30days，or，less2%10days.Interestchargedattherateof6%aftermaturity.付款条件：月底后10日后付现2%折扣，现在付现3%折扣，否则，全额付现。Terms：2%，10daysE.O.M.，or3%cash，otherwisestrictlynet.支票用语支票薄chequebook支票陈票人chequedrawer持票人chequeholder3不记名支票chequetobearer/bearercheque记名支票/认人支票chequetoorder到期支票antedatedcheque未到期支票postdatedcheque保付支票certifiedcheque未获兑现支票，退票returnedcheque横线支票crossedcheque普通横线generalcrossing特别横线specialcrossing空白支票blankcheque失效支票，过期支票stalecheque普通支票opencheque打10%折扣的10000元支票，（即9000元）achequefor$10，000，less10%discount加10%费用的10000元支票，（即11000元）achequefor$10，000，plus10%charges支票换现金/兑现tocashacheque清理票款toclearacheque保证兑现tocertifyacheque填写支票数额tofillupacheque支票上划线tocrossacheque开发支票tomakeoutacheque签发支票，开立支票todrawacheque/toissueacheque透支支票tooverdrawacheque背书支票toendorseacheque请付票款/清付票款topayacheque/tohonouracheque支票退票todishonouracheque拒付支票torefuseacheque拒付支票tostoppaymentofacheque提示要求付款topresentforpayment见票即付持票人payabletobearer支付指定人payabletoorder已过期/无效outofdate/stale请给出票人R/D/refertodrawer存款不足N/S/N.S.F./notsufficientfunds/I/F/insufficientfunds文字与数字不一致wordsandfiguresdiffer支票交换时间已过accountclosed更改处应加盖印章alterationsrequireinitials交换时间已过effectsnotcleared停止付款paymentstopped支票毁损chequemutilated中国会计科目的中英文对照一、资产类Assets流动资产Currentassets货币资金Cashandcashequivalents现金Cash银行存款Cashinbank其他货币资金Othercashandcashequivalents4外埠存款OthercityCashinbank银行本票Cashier'scheque银行汇票Bankdraft信用卡Creditcard信用证保证金L/CGuaranteedeposits存出投资款Refundabledeposits短期投资Short-terminvestments股票Short-terminvestments-stock债券Short-terminvestments-corporatebonds基金Short-terminvestments-corporatefunds其他Short-terminvestments-other短期投资跌价准备Short-terminvestmentsfallingpricereserves应收款Accountreceivable应收票据Notereceivable银行承兑汇票Bankacceptance商业承兑汇票Tradeacceptance应收股利Dividendreceivable应收利息Interestreceivable应收账款Accountreceivable其他应收款Othernotesreceivable坏账准备Baddebtreserves预付账款Advancemoney应收补贴款Coverdeficitbystatesubsidiesofreceivable库存资产Inventories物资采购Suppliespurchasing原材料Rawmaterials包装物Wrappage低值易耗品Low-valueconsumptiongoods材料成本差异Materialscostvariance自制半成品Semi-Finishedgoods库存商品Finishedgoods商品进销差价Differencesbetweenpurchasingandsellingprice委托加工物资Workinprocess-outsourced委托代销商品Trusttoandsellthegoodsonacommissionbasis受托代销商品Commissionedandsellthegoodsonacommissionbasis存货跌价准备Inventoryfallingpricereserves分期收款发出商品Collectmoneyandsendoutthegoodsbystages待摊费用Deferredandprepaidexpenses长期投资Long-terminvestment长期股权投资Long-terminvestmentonstocks股票投资Investmentonstocks其他股权投资Otherinvestmentonstocks长期债权投资Long-terminvestmentonbonds债券投资Investmentonbonds其他债权投资Otherinvestme