会计常用英语系会

1、扳现拜金罢 Cash i哀n hand 百银行存芭款巴 Cash i坝n bank 扒其他货币资按金败-懊外埠存碍款扮Other m摆onetary澳 assets扳 - cash肮 in oth哀er citi奥es 百其他货币资办金捌-瓣银行本佰票肮 Other 柏monetar瓣y asset颁s - cas吧hie案r胺爱s check摆 八其他货币资澳金耙-暗银行汇俺票哀 Other 昂monetar碍y asset唉s - ban癌k draft癌 拌其他货币资般金盎-按信用跋卡安 Other 伴monetar白y asset埃s - cr耙edit ca拔rds 把其他货币资摆金

2、版-般信用艾证保爸证傲金拜 Other 坝monetar斑y asset昂s - L/C捌 deposi熬t 俺其他货币资瓣金拜-般存出投资疤款芭 Other 按monetar爱y asset奥s - cas胺h for i皑nvestme斑nt 摆短期投氨资版-把股票投俺资盎 Invest吧ments -袄 Short 阿term - 拌stocks 白短期投柏资案-半债券投颁资捌 Invest澳ments -笆 Short 般term - 靶bonds 敖短期投熬资皑-哀基金投爱资瓣 Invest搬ments -扮 Short 傲term - 扮funds 岸短期靶投班资爱-阿其他投败资佰

3、 Invest巴ments -翱 Short 柏term - 八others 稗短期投资跌价准百备扮 Provis懊ion for叭 short-唉term in傲vestmen般t 爱长期股权投跋资拔-蔼股票投扒资盎 Long t俺erm equ唉ity inv八estment靶 - stoc把ks 扳长期股权投百资百-绊其他股权投芭资扮 Long t隘erm equ般ity inv叭estment笆 - othe艾rs 敖长期债券投岸资叭-肮债券投扳资背 Long t哎erm sec奥urities皑 invest扒emnt - 稗bonds 坝长期债券投跋资懊-坝其他债权投按资俺 Lon

4、g t艾erm sec坝uritie啊s inves拜tment -拜 others肮 瓣长期投资减值准邦备把 Provis版ion for拔 long-t盎erm inv佰estment芭 挨应收票搬据稗 Notes 哎receiva啊ble 暗应收股胺利叭 Divide岸nds rec班eivable邦 佰应收利氨息斑 Intere拌st rece哀ivable 摆应收帐肮款按 Trade 隘debtors哀 盎坏帐准吧备柏-办 傲应收帐百款白 Provis坝ion for颁 doubtf鞍ul debt袄s - tra哀de debt捌ors 办预付帐半款背 Prepay按men凹t 爱

5、应收补贴凹款佰 Allowa办nce re凹ceivabl罢e 靶其他应收笆款罢 Other 佰debtors叭 巴坏帐准蔼备凹-鞍 耙其他应收熬款邦 Provis八ion for鞍 doubtf爸ul debt敖s - oth白er debt叭ors 懊其他流动资巴产拔 Other 巴current盎 assets皑 俺物资采矮购佰 Purcha办se 摆原材摆料稗 Raw ma绊terials跋 碍包装绊物蔼 Packin柏g mater安ials 矮低值易耗般品盎 Low va暗lue con伴sumbles癌 昂材料成本差败异昂 Materi把al cost岸 differ搬ence

6、爱自制半成伴品把 Self-m阿anufact霸u袄red goo安ds 芭库存商敖品板 Finish巴ed good安s 绊商品进销差熬价哀 Differ伴ence be碍tween p按urchase班 & sale奥s of co百mmoditi稗es 耙委托加工物奥资佰 Consig安ned pro唉cession爱g mater澳ial 岸委托代销商捌品搬 Consig矮nment-o白ut 把受托代销商百品哀 Consig熬nment-i佰n 疤分期收款发出商按品跋 Goods 佰on inst半alment 稗sales 袄存货跌价准芭备埃 Provis啊ion for百 o蔼b

7、solete巴 stocks斑 半待摊费捌用半 暗Prepaid半 expens爸es 背待处理流动资产八损摆益版 Unsett靶led G/L佰 on cur隘rent as翱sets 矮待处理固定资产艾损八益笆 Unsett摆led G/L挨 on fix绊ed asse吧ts 霸委托贷把款百-把本罢金胺 Consig把nment l氨oan - p熬rincipl耙e 跋委托贷俺款拜-靶利懊息扒 Consig昂nment l斑oan - i奥nterest罢 岸委托贷罢款碍-哎减值准斑备阿 Consig吧nment l柏oan - p艾rovisio鞍n 百固定资罢产颁-佰房屋建筑扮物肮

8、 Fixed 八a暗ssets -伴 Buildi吧ngs 败固定蔼资把产扒-隘机器设鞍备蔼 Fixed 唉assets 俺- Plant邦 and ma埃chinery拔 爱固定资佰产艾-盎电子设备、器具哎及家芭具把 Fixed 扒assets 靶- Elect白ronic E罢quipmen扒t, furn瓣iture a疤nd fixt肮ures 爱固定资阿产吧-癌运输设佰备白 Fixed 靶assets 啊- Autom暗obiles 板累计折跋旧扮 Accumu澳lated d捌eprecia碍tion 柏固定资产减值准把备败 Impair碍ment of挨 fixed 罢asset

9、s 皑工程物坝资邦-蔼专用材癌料爱 Projec按t mater挨ial - 安specifi扳c mater靶ials 拜工程物八资班-霸专用设熬备瓣 Projec扮t mater爱ial - s半pecific办 equipm昂ent 矮工程物翱资隘-啊预付大型设备斑款佰 Projec扮t mater百ial - p按repaid 鞍for equ昂ipment 半工程物矮资熬-笆为生产准备的工鞍具及器扮具袄 Projec瓣t mater叭ial - t坝ools an熬d facil隘ities f霸or prod捌uction 皑在建工稗程蔼 Constr稗uction 柏in pro

10、g坝ress 岸在建工程减值准八备班 Impair埃ment of叭 const般ruction碍 in pro搬gress 隘固定资产清柏理澳 Dispos绊al of f昂ixed as熬sets 坝无形资袄产百-版专利胺权吧 Intang邦ible as案sets - 捌patent 肮无形资昂产案-傲非专利技扮术阿 Intang挨ible as暗sets - 拜industr癌ial pro搬perty a班nd know拔-how 罢无形资唉产安-拔商标埃权霸 Intang办ible as扳sets - 凹tradema爸rk righ搬ts 柏无形资岸产吧-傲土地使用熬权扮 Int

11、ang扳ible as暗sets - 百l凹and use芭 rights半 板无形资傲产挨-哀商肮誉昂 Intang阿ible as拜sets - 白goodwil氨l 唉无形资产减值准瓣备澳 Impair爱ment of肮 intang捌ible as爱sets 碍长期待摊费佰用凹 Deferr唉ed asse敖ts 哎未确认融资费败用盎 Unreco拌gnized 肮finance爱 fees 邦其他长期资疤产斑 Other 拌long te伴rm asse笆ts 暗递延税款借百项坝 Deferr隘ed asse艾ts debi艾ts 案应付票唉据暗 Notes 埃payable艾 肮应

12、付帐绊款翱 Trade 皑credito傲r板s 笆预收帐哎款办 Adanva伴nces fr懊om cust哎omers 吧代销商品埃款疤 Consig背nment-i蔼n payab芭les 肮其他应交阿款昂 Other 瓣payable熬 to gov绊ernment叭 氨其他应付搬款霸 Other 奥credito佰rs 埃应付股啊利癌 Propos拌ed divi柏dends 靶待转资产价疤值罢 Donate罢d asset瓣s 皑预计负阿债耙 Accrue凹d liabi般lities 吧应付短期债蔼券柏 Short-百term de吧benture摆s payab耙le 唉其他流

13、动负哀债瓣 Other 伴current皑 liabil败ities 百预提费耙用袄 Ac版crued e俺xpenses哀 哀应付工澳资傲 Payrol碍l payab暗le 扮应付福利办费敖 Welfar扮e payab唉le 癌短期借瓣款伴-啊抵押借白款瓣 Bank l案oans - 肮Short t埃erm - p矮ledged 昂短期借跋款跋-般信用借皑款皑 Bank l阿oans - 艾Short t鞍erm - c皑redit 班短期借霸款懊-岸担保借氨款半 Bank l拜oans - 拌Short t摆erm - g懊uarante摆ed 翱一年内到期长期艾借斑款耙 Long

14、t版erm loa绊ns due 颁within 疤one yea败r 邦一年内到期长期凹应付袄款啊 哎Long te耙rm paya吧ble due捌 within绊 one ye安ar 白长期借爱款坝 Bank l拜oans - 肮Long te安rm 案应付债岸券捌-佰债券面捌值背 Bond p笆ayable 袄- Par v肮alue 鞍应付债澳券挨-捌债券溢安价哎 Bond p胺ayable 坝- Exces盎s 伴应付债搬券瓣-百债券折胺价氨 Bond p绊ayable 败- Disco癌unt 暗应付债安券拔-岸应计利白息伴 Bond p背ayable 叭- Accru懊ed i

15、nte芭rest 氨长期应付鞍款叭 Long t捌erm pay伴a艾ble 矮专项应付盎款摆 Specif傲ic p胺ayable 百其他长期负奥债笆 Other 巴long te板rm liab爱ilities吧 班应交税般金阿-扳所得罢税唉 Tax pa搬yable -蔼 income皑 tax 案应交税稗金按-坝增值稗税靶 Tax pa摆yable -凹 VAT 捌应交税氨金案-背营业背税稗 Tax pa暗yable -耙 busine胺ss tax 癌应交税捌金巴-暗消费翱税奥 Tax pa坝yable -暗 consum办able ta稗x 白应交税半金傲-凹其捌他霸 Tax pa

16、按yable -哀 others澳 胺递延税款贷巴项袄 Deferr暗ed taxa叭ti巴on cred蔼it 蔼股癌本瓣 Share 爱c扮apital 唉已归还投挨资隘 Invest板ment re笆turned 埃利润分安配盎-艾其他转碍入氨 Profit盎 approp盎riation伴 - othe爱r trans跋fer in 艾利润分唉配板-白提取法定盈余公胺积伴 Profit哀 approp靶riation挨 - stat拔utory s懊urplus 稗reserve邦 阿利润分按配败-傲提取法定公益靶金哎 Profit安 approp瓣riation邦 - stat敖ut

17、ory w耙elfare 皑reserve叭 叭利润分翱配拌-按提取储备基盎金哎 Profit蔼 ap盎propria凹tion - 稗reserve敖 fund 拔利润分按配般-稗提取企业发展基皑金摆 Profit熬 approp拜riation岸 - ente稗rprise 伴develop哀ment fu笆nd 半利润分巴配案-按提取职工奖励及阿福利基盎金爸 Profit熬 approp翱riation绊 - staf啊f bonus袄 and we碍lfare f斑und 扳利润分斑配懊-啊利润归还投拌资扳 Profit矮 approp柏riation跋 - retu拌rn inve摆

18、stment 班by prof拔it 阿利润分笆配岸-盎应付优先股股罢利绊 Profit八 approp拜ri八ation -吧 prefer按ence sh艾ares di埃vidends埃 按利润分版配敖-瓣提取任意盈余公班积扳 Profit百 approp捌riation罢 - othe哎r surpl鞍us rese搬rve 摆利润分稗配隘-霸应付普通股股盎利巴 Profit隘 approp巴riation袄 - ordi按nary sh办ares di澳vidends八 背利润分唉配绊-盎转作股本的普通颁股股坝利肮 Profit爸 approp哎riation坝 - ordi袄nar

19、y sh艾ares di靶vidends袄 conver斑ted to 拜shares 百期初未分配利拔润昂 Re背tained 暗earning熬s, begi斑nning o皑f the y安ear 百资本公半积胺-阿股本溢爱价白 Capita绊l surpl哀us - sh拜are pre岸mium 哎资本公袄积昂-矮接受捐赠非现金颁资产准鞍备按 Capita绊l surpl斑us - do鞍nation 奥reserve伴 捌资本公拜积芭-袄接受现金捐翱赠疤 Capita癌l surpl巴us - ca蔼sh dona靶tion 袄资本公巴积耙-艾股权投资准背备皑 Capita疤l s

20、urpl耙us - in版vestmen扮t reser扳ve 隘资本公艾积唉-矮拨款转扳入肮 Capita埃l surpl拔us碍 - subs按idiary 懊资本公办积捌-版外耙币资本折算差耙额拔 Capita袄l surpl绊us - fo爱reign c氨urrency肮 transl按ation 柏资本公背积颁-皑其白他盎 Capita伴l surpl肮us - ot靶hers 胺盈余公把积翱-岸法定盈余公积巴金按 Surplu哀s reser背ve - st办atutory凹 surplu霸s reser扳ve 伴盈余公爸积背-吧任意盈余公积傲金柏 Surplu跋s reser芭

21、ve - ot罢her sur拔plus re拔serve 巴盈余公扒积疤-鞍法定公益胺金邦 Surplu澳s reser扒ve - st翱at百utory w邦elfare 百reserve案 艾盈余公盎积皑-把储备基哎金翱 Surplu叭s reser傲ve - re啊serve f搬und 哎盈余公佰积艾-柏企业发展基捌金懊 Surplu袄s reser皑ve - en板terpris暗e devel摆opment 阿fund 霸盈余公皑积皑-阿利润归还投皑资盎 Surplu傲s reser搬ve - re唉ture in颁vestmen敖t by in啊vestmen按t 伴主营业务收

22、胺入跋 Sales 绊主营业务成扳本唉 Cost o瓣f sales矮 耙主营业务税金及矮附背加办 Sales 巴tax 盎营业费般用百 Operat般i跋ng expe凹nses 斑管理费邦用八 Gen矮eral an袄d admin败istrati败ve expe扳nses 耙财务费背用哎 Financ背ial exp爸enses 笆投资收癌益吧 Invest安ment in碍come 白其他业务收哀入拌 Other 哀operati拜ng inco凹me 扳营业外收捌入澳 Non-op百erating熬 income哎 岸补贴收拜入隘 Subsid翱y incom扒e 半其他业务支靶出稗

23、 Other 扮operati扳ng expe扮nses 敖营业外支办出吧 Non-op绊erating艾 expens岸es 伴所得按税唉 Incom熬e ta昂x捌一、资产般类袄 assets邦 拜现凹金哎 cash o罢n hand 颁银行存昂款八 cash i搬n bank 爸其他货币资昂金版 other 板cash an搬d cash 罢equival叭ent 拜短期投搬资搬 short-佰term in佰vestmen氨t 爱短期投资跌价准凹备耙 short-挨term in摆vestmen啊ts fall皑ing pri隘ce rese蔼rve 俺应收票敖据笆 notes 癌re

24、ceiva阿ble 傲应收股稗利啊 divide疤nd rece拜ivable 艾应收利般息芭 intere胺st rece半ivable 岸应收帐爱款哀 accoun癌ts rece叭ivable 碍坏帐准奥备按 bad de耙bt rese拔rve 皑预付帐拜款按 advanc版e money疤 皑应收补贴吧款凹 cover 柏deficit坝 receiv盎able fr吧om stat柏e subsi扒dize 板其他应收傲款办 other 摆notes r罢eceivab拌le 耙在途物吧资办 materi盎als in 霸transit捌 翱原材靶料唉 raw ma芭terials

25、绊 爸包装氨物皑 wrappa颁ge 稗低值易耗按品瓣 low-va白lue con按sumptio案n goods扮 跋库存商艾品懊 finish氨ed矮 goods 般委托加工物罢资般 work i靶n proce暗ss-outs背ourced 懊委托代销商俺品笆 trust 芭to and 按sell th案e goods疤 on a c拌ommissi白on basi巴s 岸受托代销商扒品敖 commis啊sioned 傲and sel肮l the g暗oods on颁 a comm按ission 摆basis 敖存货跌价准吧备矮 invent笆ory fal白ling pr耙ice

26、res捌erve 稗分期收款发出商吧品八 collec啊t money百 and se败nd out 捌the goo鞍ds by s绊tag埃es 盎待摊费啊用傲 deferr俺ed and背 prepai啊d expen凹ses 按长期股权投拔资胺 long-t扮erm inv跋estment办 on sto袄cks 翱长期债权投背资瓣 long-t熬erm inv袄estment敖 on bon按ds 笆长期投资减值准邦备绊 long-t埃erm inv疤estment奥 deprec扮iation 稗reserve傲 坝固定资斑产摆 fixed 般assets 把累计折唉旧挨 accu

27、mu扒lated d敖eprecia罢tion 败工程物捌资瓣 projec爱t goods蔼 and ma敖terial 坝在建工昂程袄 projec俺t under办 constr翱uction 癌固定资产清安理瓣 fixed 翱assets 笆disposa靶l 奥无形资熬产邦 intang颁ible as班sets 版开办跋费半 organi扒zation/爱prelimi佰nary ex奥penses 颁长期待摊费俺用暗 long-t坝erm def肮erred a案nd prep敖aid exp板enses 氨待处理财产损拔溢佰 wait d哀eal ass爱ets los爸s o

28、r in奥come 岸二、负债蔼类鞍 debts 俺短期借翱款矮 short-摆term lo按an 败应付票柏据邦 notes坝 payabl安e 熬应付帐澳款暗 accoun案ts paya鞍ble 胺预收帐凹款办 advanc笆e payme凹nt 白代销商品熬款白 consig矮nor pay版able 般应付工耙资拌 accrue白d payro蔼ll 白应付福利安费哎 accrue八d welfa氨rism 哀应付股矮利扒 divide佰nds pay颁able 扒应交税巴金霸 tax pa爸yable 翱其他应交百款百 accrue傲d other蔼 paymen霸ts 翱其他应付扳款颁 other 暗payable挨 佰预提费笆用癌 drawin柏g expen拜ses in 埃advance蔼 挨长期按借霸款疤 long-t颁erm loa凹n 暗应付扳债挨券靶