财务术语英文

1、财务术语英文资产类Assets流动资产 Current assets货币资金 Cash and cash equivalents1001 现金 Cash1002 银行存款 Cash in bank1009 其他货币资金 Other cash and cash equivalents100901 外埠存款 Other city Cash in bank100902 银行本票 Cashiers cheque100903 银行汇票 Bank draft100904 信用卡 Credit card100905 信用证保证金 L/C Guarantee deposits100906 存出投资款 Refu

2、ndable deposits 1101 短期投资 Short-term investments 110101 股票 Short-term investments - stock110102 债券 Short-term investments - corporate bonds110103 基金 Short-term investments - corporate funds110110 其他 Short-term investments - other1102短期投资跌价准备 Short-term investments falling price reserves 应收款 Account

3、receivable1111 应收票据 Note receivable 银行承兑汇票 Bank acceptance 商业承兑汇票 Trade acceptance 1121 应收股利 Dividend receivable 1122 应收利息 Interest receivable 1131 应收账款 Account receivable1133 其他应收款 Other notes receivable1141 坏账准备 Bad debt reserves1151 预付账款 Advance money1161 应收补贴款 Cover deficit by state subsidies of

4、 receivable 库存资产 Inventories1201 物资采购 Supplies purchasing1211 原材料 Raw materials1221 包装物 Wrappage1231 低值易耗品 Low-value consumption goods1232 材料成本差异 Materials cost variance1241 自制半成品 Semi-Finished goods1243 库存商品 Finished goods1244 商品进销差价 Differences between purchasing and selling price1251委托加工物资 Work i

5、n process - outsourced1261 委托代销商品 Trust to and sell the goods on a commission basis1271 受托代销商品 Commissioned and sell the goods on a commission basis1281 存货跌价准备 Inventory falling price reserves1291分期收款发出商品Collect money andsend out the goods by stages1301 待摊费用 Deferred and prepaidexpenses长期投资 Long-ter

6、m investment1401 长期股权投资 Long-term investmenton stocks140101 股票投资 Investment on stocks140102 其他股权投资 Other investment on stocks1402 长期债权投资 Long-term investment on bonds140201 债券投资 Investment on bonds 140202 其他债权投资 Other investment on bonds1421长期投资减值准备 Long-term investments depreciation reserves 股权投资减值

7、准备 Stock rights investment depreciation reserves 债权投资减值准备 Bcreditors rights investment depreciation reserves 1431 委托贷款 Entrust loans 143101 本金 Principal 143102 禾ij息 Interest143103 减值准备 Depreciation reserves 1501 固定资产 Fixed assets 房屋 Building 建筑物Structure机器设备 Machinery equipment 运输设备 Transportation f

8、acilities工具器具 Instruments and implement1502 累计折旧 Accumulated depreciation1505固定资产减值准备 Fixed assets depreciation reserves房屋、建筑物减值准备 Building/structure depreciation reserves机器设备减值准备 Machinery equipment depreciation reserves1601 工程物资 Project goods and material 160101 专用材料 Special-purpose material 16010

9、2 专用设备 Special-purpose equipment160103 预付大型设备款 Pr即ayments for equipment160104为生产准备的工具及器具Preparative instruments and implement for fabricate1603 在建工程 Construction-in-process 安装工程 Erection works在安装设备 Erecting equipment-in-process 技术改造工程 Technical innovation project 大修理工程 General overhaul project1605在建

10、工程减值准备Construction-in-process depreciation reserves1701 固定资产清理 Liquidation of fixed assets1801 无形资产 Intangible assets专利权Patents非专利技术Non-Patents商标权 Trademarks, Trade names著作权 Copyrights土地使用权Tenure商誉 Goodwill1805无形资产减值准备 Intangible Assets depreciation reserves专禾 U权减值准备 Patent rights depreciation reser

11、ves商标权减值准备 trademark rights depreciation reserves1815未确认融资费用 Unacknowledged financial charges待处理财产损溢 Wait deal assets loss or income1901 长期待摊费用 Long-term deferred and prepaid expenses1911 待处理财产损溢 Wait deal assets loss or income191101待处理流动资产损溢 Wait deal intangible assets loss or income191102待处理固定资产损溢

12、 Wait deal fixed assets loss or income二、负债类 Liability短期负债 Current liability2101 短期借款 Short-term borrowing2111 应付票据 Notes payable 银行承兑汇票 Bank acceptance 商业承兑汇票 Trade acceptance 2121 应付账款 Account payable 2131 预收账款 Deposit received2141 代销商品款 Proxy sale goods revenue2151 应付工资 Accrued wages2153 应付福利费 Acc

13、rued welfarism2161 应付股利 Dividends payable2171 应交税金 Tax payable 217101 应交增值税 value added tax payable21710101 进项税额 Withholdings on VAT21710102 已交税金 Paying tax21710103 转出未交增值税 Unpaid VAT changeover21710104 减免税款 Tax deduction21710105 销项税额 Substituted money onVAT21710106 出 口退税 Tax reimbursement for expor

14、t21710107 进项税额转出 Changeover withnoldings on VAT21710108出口抵减内销产品应纳税额Exportdeduct domestic sales goods tax21710109 转出多交增值税 Overpaid VAT changeover21710110 未交增值税 Unpaid VAT217102 应交营业税 Business tax payable217103 应交消费税 Consumption tax payable217104 应交资源税 Resources tax payable217105 应交所得税 Income tax paya

15、ble217106 应交土地增值税 Increment tax on land value payable217107应交城市维护建设税 Tax for maintaining and building cities payable 217108 应交房产税 Housing property tax payable217109 应交土地使用税 Tenure tax payable 217110 应交车船使用税 Vehicle and vessel usage license plate tax(VVULPT) payable217111应交个人所得税 Personal income tax p

16、ayable2176 其他应交款 Other fund in conformity with paying2181 其他应付款 Other payables2191 预提费用 Drawing expense in advance其他负债 Other liabilities2201 待转资产价值 Pending changerover assets value2211 预计负债 Anticipation liabilities长期负债 Long-term Liabilities2301 长期借款 Long-term loans一年内到期的长期借款 Long-term loans due with

17、in one year一年后到期的长期借款 Long-term loans due over one year2311 应付债券 Bonds payable231101债券面值231102债券溢价231103债券折价231104应计利息2321长期应付款Face value, Par value Premium on bondsDiscount on bondsAccrued interestLong-term account payable应付融资租赁款 Accrued financial lease outlay一年内到期的长期应付 Long-term account payable du

18、e within one year一年后到期的长期应付 Long-term account payable over one year2331 专项应付款 Special payable 一年内到期的专项应付 Long-term special payable due within one year一年后到期的专项应付 Long-term special payable over one year2341 递延税款 Deferral taxes三、所有者权益类 OWNERS” EQUITY资本Capita3101 实收资本(或股本)Paid-up capital(or stock)实收资本 P

19、aicl-up capital实收股本Paid-up stock3103 已归还投资 Investment Returned公积3111 资本公积 Capital reserve311101 资本(或股本)溢价 Cpital(or Stock) premium311102接受捐赠非现金资产准备Receivenon-cash donate reserve311103 股权投资准备 Stock rightinvestment reserves311105 拨款转入 Allocate sumschangeover in311106外币资本折算差额 Foreign currency capital31

20、1107 其他资本公积 Other capital reserve3121 盈余公积 Surplus reserves312101 法定盈余公积 Legal surplus312102 任意盈余公积 Free surplus reserves312103 法定公益金 Legal public welfare fund312104 储备基金 Reserve fund312105 企业发展基金 Enterprise expension fund312106 利润归还投资 Profits capitalizad on return of investment利润 Profits3131 本年利润 C

21、urrent year profits3141 利润分配 Profit distribution314101 其他转入 Other chengeover in314102 提取法定盈余公积 Withdrawal legal surplus314103 提取法定公益金 Withdrawal legal public welfare funds314104 提取储备基金 Withdrawal reserve fund314105 提取企业发展基金 Withdrawal reserve for business expansion314106提取职工奖励及福利基金Withdrawalstaff an

22、d workers bonus and welfare fund 314107 利润归还投资 Profits capitalizad on return of investment314108 应付优先股股利 Preferred Stock dividends payable314109 提取任意盈余公积 Withdrawal other common accumulation fund314110 应付普通股股利 Common Stock dividends payable314111转作资本(或股本)的普通股股利Common Stock dividends change to assets

23、(or stock)314115 未分配利润 Undistributed profit四、成本类Cost4101 生产成本 Cost of manufacture410101 基本生产成本 Base cost of manufacture410102 辅助生产成本 Auxiliary cost of manufacture4105 制造费用 Manufacturing overhead 材料费Materials管理人员工资 Executive Salaries奖金Wages退职金 Retirement allowance补贴Bonus外保劳务费 Outsourcing fee福利费 Emplo

24、yee benefits/welfare会议费 Coferemce加班餐费 Special duties 市内交通费 Business traveling 通讯费 Correspondence 电话费 Correspondence 水电取暖费Water and Steam 税费 Taxes and dues 租赁费Rent管理费 Maintenance车辆维护费 Vehicles maintenance油料费 Vehicles maintenance 培训费 Education and training 接待费 Entertainment 图书、印刷费 Books and printing 运

25、费 Transpotation 保险费 Insurance premium 支付手续费 Commission 杂费 Sundry charges 折旧费 Depreciation expense 机物料消耗 Article of consumption 劳动保护费 Labor protection fees 季节性停工损失 Loss on seasonality cessation4107 劳务成本 Service costs五、损益类 Profit and loss收入 Income业务收入 OPERATING INCOME 5101主营业务收入 Prime operating revenu

26、e产品销售收入 Sales revenue月艮务收入 Service revenue5102其他业务收入Other operating revenue材料销售 Sales materials代购代售包装物出租 Wrappage lease出让资产使用权收入 Remise right of assets revenue返还所得税 Reimbursement of income tax 其他收入Other revenue5201 投资收益 Investment income 短期投资收益 Current investment income 长期投资收益 Long-term investment i

27、ncome 计提的委托贷款减值准备Withdrawal ofentrust loans reserves5203 补贴收入 Subsidize revenue 国家扶持补贝占收入 Subsidize revenue from country其他补贴收入 Other subsidize revenue5301 营业外收入 NON-OPERATING INCOME非货币性交易收益 Non-cash deal income现金溢余 Cash overage处置固定资产净收益 Net income on disposal of fixed assets出售无形资产收益 Income on sales

28、ofintangible assets固定资产盘盈 Fixed assets inventory profit 罚款净收入 Net amercement income支出Outlay业务支出 Revenue charges5401主营业务成本Operating costs产品销售成本 Cost of goods sold服务成本 Cost of service5402主营业务税金及附加 Tax andassociate charge营业税 Sales tax消费税 Consumption tax城市维护建设税 Tax for maintaining andbuilding cities资源税

29、Resources tax土地增值税 Increment tax on land value5405 其他业务支出 Other business expense 销售其他材料成本 Other cost of material sale其他劳务成本 Other cost of service其他业务税金及附加费 Other tax andassociate charge费用 Expenses5501 营业费用 Operating expenses代销手续费 Consignment commissioncharge运杂费 Transpotation保险费 Insurance premium展览费 Exhibition fees广告费 Advertising fees5502 管理费用 Adminisstrative expenses职工工资 Staff Salaries修理费 Repair charge低值易耗摊销 Article of consumption办公费 Office allowance差旅费 Travelling e