会计常用英语

1、现金 Caash iin haand 银行存款 Cashh in bankk 其他货币资资金-外埠埠存款Otther moneetaryy asssets - caash iin otther citiies 其他货币资资金-银行行本票 OOtherr monnetarry asssetss - ccashiiers chheck 其他货币资资金-银行行汇票 OOtherr monnetarry asssetss - bbank drafft 其他货币资资金-信用用卡 Otther moneetaryy asssets - crreditt carrds 其他货币资资金-信用用证保证金金 Ot

2、hher mmonettary asseets - L/CC deppositt 其他货币资资金-存出出投资款 Otheer moonetaary aassetts - cashh forr invvestmment 短期投资-股票投资资 Invvestmmentss - SShortt terrm - stoccks 短期投资-债券投资资 Invvestmmentss - SShortt terrm - bondds 短期投资-基金投资资 Invvestmmentss - SShortt terrm - fundds 短期投资-其他投资资 Invvestmmentss - SShortt t

3、errm - otheers 短期投资跌跌价准备 Provvisioon foor shhort-termm invvestmment 长期股权投投资-股票票投资 LLong termm equuity inveestmeent - stoocks 长期股权投投资-其他他股权投资资 Lonng teerm eequitty innvesttmentt - ootherrs 长期债券投投资-债券券投资 LLong termm seccuritties inveestemmnt - bonnds 长期债券投投资-其他他债权投资资 Lonng teerm ssecurritiees innvestt

4、mentt - ootherrs 长期投资减减值准备 Provvisioon foor loong-tterm inveestmeent 应收票据 Notees reeceivvablee 应收股利 Diviidendds reeceivvablee 应收利息 Inteerestt recceivaable 应收帐款 Tradde deebtorrs 坏帐准备- 应收帐帐款 Prrovission for doubbtfull debbts - traade ddebtoors 预付帐款 Preppaymeent 应收补贴款款 Alllowannce rreceiivablle 其他应收款款

5、Othher ddebtoors 坏帐准备- 其他应应收款 PProviisionn forr douubtfuul deebts - otther debttors 其他流动资资产 Otther currrent asseets 物资采购 Purcchasee 原材料 RRaw mmaterrialss 包装物 PPackiing mmaterrialss 低值易耗品品 Loww vallue cconsuumblees 材料成本差差异 Maateriial ccost diffferennce 自制半成品品 Sellf-maanufaacturred ggoodss 库存商品 Finiis

6、hedd gooods 商品进销差差价 Diifferrencee bettweenn purrchasse & salees off commmodiitiess 委托加工物物资 Coonsiggned proccessiiong mateeriall 委托代销商商品 Coonsiggnmennt-ouut 受托代销商商品 Coonsiggnmennt-inn 分期收款发发出商品 Goodds onn insstalmment salees 存货跌价准准备 Prrovission for obsooletee stoocks 待摊费用 Preppaid expeensess 待处理流动动资产

7、损益益 Unssettlled GG/L oon cuurrennt asssetss 待处理固定定资产损益益 Unssettlled GG/L oon fiixed asseets 委托贷款-本金 CConsiignmeent lloan - prrinciiple 委托贷款-利息 CConsiignmeent lloan - inntereest 委托贷款-减值准备备 Connsignnmentt loaan - provvisioon 固定资产-房屋建筑筑物 Fiixed asseets - Buiildinngs 固定资产-机器设备备 Fixxed aassetts - Plannt

8、annd maachinnery 固定资产-电子设备备、器具及及家具 FFixedd asssets - Ellectrronicc Equuipmeent, furnniturre annd fiixturres 固定资产-运输设备备 Fixxed aassetts - Autoomobiiles 累计折旧 Accuumulaated deprreciaationn 固定资产减减值准备 Impaairmeent oof fiixed asseets 工程物资-专用材料料 Proojectt matteriaal - speccificc matteriaals 工程物资-专用设备备 Proo

9、jectt matteriaal - speccificc equuipmeent 工程物资-预付大型型设备款 Projject mateeriall - pprepaaid ffor eequippmentt 工程物资-为生产准准备的工具具及器具 Projject mateeriall - ttoolss andd faccilitties for prodductiion 在建工程 Consstrucctionn in proggresss 在建工程减减值准备 Impaairmeent oof coonstrructiion iin prrogreess 固定资产清清理 Diispossa

10、l oof fiixed asseets 无形资产-专利权 Intaangibble aassetts - pateent 无形资产-非专利技技术 Inntanggiblee asssets - inndusttriall proopertty annd knnow-hhow 无形资产-商标权 Intaangibble aassetts - traddemarrk riightss 无形资产-土地使用用权 Inntanggiblee asssets - laand uuse rrightts 无形资产-商誉 IIntanngiblle asssetss - ggoodwwill 无形资产减减值

11、准备 Impaairmeent oof inntanggiblee asssets 长期待摊费费用 Deeferrred aassetts 未确认融资资费用 UUnreccogniized finaance feess 其他长期资资产 Otther longg terrm asssetss 递延税款借借项 Deeferrred aassetts deebitss 应付票据 Notees paayablle 应付帐款 Tradde crredittors 预收帐款 Adannvancces ffrom custtomerrs 代销商品款款 Connsignnmentt-in payaabless

12、 其他应交款款 Othher ppayabble tto goovernnmentt 其他应付款款 Othher ccrediitorss 应付股利 Propposedd divvidennds 待转资产价价值 Doonateed asssetss 预计负债 Accrrued liabbilitties 应付短期债债券 Shhort-termm debbentuures payaable 其他流动负负债 Otther currrent liabbilitties 预提费用 Accrrued expeensess 应付工资 Payrroll payaable 应付福利费费 Wellfaree p

13、ayyablee 短期借款-抵押借款款 Bannk looans - Shhort termm - ppledgged 短期借款-信用借款款 Bannk looans - Shhort termm - ccrediit 短期借款-担保借款款 Bannk looans - Shhort termm - gguaraanteeed 一年内到期期长期借款款 Lonng teerm lloanss duee witthin one yearr 一年内到期期长期应付付款 Loong tterm payaable due withhin oone yyear 长期借款 Bankk loaans - Lon

14、ng teerm 应付债券-债券面值值 Bonnd paayablle - Par valuue 应付债券-债券溢价价 Bonnd paayablle - Exceess 应付债券-债券折价价 Bonnd paayablle - Disccountt 应付债券-应计利息息 Bonnd paayablle - Accrrued inteerestt 长期应付款款 Lonng teerm ppayabble 专项应付款款 Speecifiic paayablle 其他长期负负债 Otther longg terrm liiabillitiees 应交税金-所得税 Tax payaable - in

15、ncomee taxx 应交税金-增值税 Tax payaable - VAAT 应交税金-营业税 Tax payaable - buusineess ttax 应交税金-消费税 Tax payaable - coonsummablee taxx 应交税金-其他 TTax ppayabble - othhers 递延税款贷贷项 Deeferrred ttaxattion creddit 股本 Shhare capiital 已归还投资资 Invvestmment retuurnedd 利润分配-其他转入入 Proofit apprropriiatioon - otheer trransffer

16、 iin 利润分配-提取法定定盈余公积积 Proofit apprropriiatioon - stattutorry suurpluus reeservve 利润分配-提取法定定公益金 Proffit aapproopriaationn - sstatuutoryy wellfaree resservee 利润分配-提取储备备基金 PProfiit appproppriattion - reeservve fuund 利润分配-提取企业业发展基金金 Proofit apprropriiatioon - enteerpriise ddevellopmeent ffund 利润分配-提取职工工奖

17、励及福福利基金 Proffit aapproopriaationn - sstafff bonnus aand wwelfaare ffund 利润分配-利润归还还投资 PProfiit appproppriattion - reeturnn invvestmment by pprofiit 利润分配-应付优先先股股利 Proffit aapproopriaationn - pprefeerencce shharess divvidennds 利润分配-提取任意意盈余公积积 Proofit apprropriiatioon - otheer suurpluus reeservve 利润分配-应

18、付普通通股股利 Proffit aapproopriaationn - oordinnary sharres ddividdendss 利润分配-转作股本本的普通股股股利 PProfiit appproppriattion - orrdinaary ssharees diivideends convverteed too shaares 期初未分配配利润 RRetaiined earnningss, beeginnning of tthe yyear 资本公积-股本溢价价 Cappitall surrpluss - ssharee preemiumm 资本公积-接受捐赠赠非现金资资产准备 Ca

19、piital surpplus - doonatiion rreserrve 资本公积-接受现金金捐赠 CCapittal ssurpllus - cassh doonatiion 资本公积-股权投资资准备 CCapittal ssurpllus - invvestmment reseerve 资本公积-拨款转入入 Cappitall surrpluss - ssubsiidiarry 资本公积-外币资本本折算差额额 Cappitall surrpluss - fforeiign ccurreency trannslattion 资本公积-其他 CCapittal ssurpllus - ot

20、hhers 盈余公积-法定盈余余公积金 Surpplus reseerve - sttatuttory surpplus reseerve 盈余公积-任意盈余余公积金 Surpplus reseerve - otther surpplus reseerve 盈余公积-法定公益益金 Suurpluus reeservve - stattutorry weelfarre reeservve 盈余公积-储备基金金 Surrpluss resservee - rreserrve ffund 盈余公积-企业发展展基金 SSurpllus rreserrve - entterprrise deveelop

21、mment fundd 盈余公积-利润归还还投资 SSurpllus rreserrve - retture inveestmeent bby innvesttmentt 主营业务收收入 Saales 主营业务成成本 Coost oof saales 主营业务税税金及附加加 Salles ttax 营业费用 Operratinng exxpensses 管理费用 Geneeral and admiinisttratiive eexpennses 财务费用 Finaanciaal exxpensses 投资收益 Inveestmeent iincomme 其他业务收收入 Otther operr

22、atinng inncomee 营业外收入入 Nonn-opeeratiing iincomme 补贴收入 Subssidy incoome 其他业务支支出 Otther operratinng exxpensses 营业外支出出 Nonn-opeeratiing eexpennses 所得税 IIncomme taax一、资资产类 aassetts 现金 caash oon haand 银行存款 cashh in bankk 其他货币资资金 otther cashh andd cassh eqquivaalentt 短期投资 shorrt-teerm iinvesstmennt 短期投资跌跌

23、价准备 shorrt-teerm iinvesstmennts ffalliing ppricee resservee 应收票据 notees reeceivvablee 应收股利 diviidendd recceivaable 应收利息 inteerestt recceivaable 应收帐款 accoountss recceivaable 坏帐准备 bad debtt resservee 预付帐款 advaance moneey 应收补贴款款 covver ddeficcit rreceiivablle frrom sstatee subbsidiize 其他应收款款 othher nno

24、tess recceivaable 在途物资 mateerialls inn traansitt 原材料 rraw mmaterrialss 包装物 wwrapppage 低值易耗品品 loww-vallue cconsuumptiion ggoodss 库存商品 finiishedd gooods 委托加工物物资 woork iin prrocesss-ouutsouurcedd 委托代销商商品 trrust to aand ssell the goodds onn a ccommiissioon baasis 受托代销商商品 coommisssionned aand ssell the g

25、oodds onn a ccommiissioon baasis 存货跌价准准备 innventtory fallling pricce reeservve 分期收款发发出商品 colllect moneey annd seend oout tthe ggoodss by stagges 待摊费用 defeerredd andd preepaidd exppensees 长期股权投投资 loong-tterm inveestmeent oon sttockss 长期债权投投资 loong-tterm inveestmeent oon boonds 长期投资减减值准备 longg-terrm i

26、nnvesttmentt deppreciiatioon reeservve 固定资产 fixeed asssetss 累计折旧 accuumulaated deprreciaationn 工程物资 projject goodds annd maateriial 在建工程 projject undeer coonstrructiion 固定资产清清理 fiixed asseets ddispoosal 无形资产 intaangibble aassetts 开办费 oorgannizattion/prelliminnary expeensess 长期待摊费费用 loong-tterm defee

27、rredd andd preepaidd exppensees 待处理财产产损溢 wwait deall asssets losss or incoome 二、负债类类 debbts 短期借款 shorrt-teerm lloan 应付票据 notees paayablle 应付帐款 accoountss payyablee 预收帐款 advaance paymment 代销商品款款 connsignnor ppayabble 应付工资 accrrued payrroll 应付福利费费 acccruedd wellfariism 应付股利 diviidendds paayablle 应交税金 tax payaable 其他应交款款 acccruedd othher ppaymeents 其他应付款款 othher ppayabble 预提费用 drawwing expeensess in advaance 长期借款 longg-terrm looan 应付债券 debeenturre paayablle 长期应付