(财务会计)会计英语专用词汇

1、会计科目英文Accountingsystem会计系统AmericanAccountingAssociation美国会计协会AmericanInstituteofCPAs美国注册会计师协会Audit审计Balancesheet资产负债表Bookkeeping簿记Cashflowprospects现金流量预测CertificateinInternalAuditing内部审计证书CertificateinManagementAccounting管理会计证书CertificatePublicAccountant注册会计师Costaccounting成本会计Externalusers外部使用者Finan

2、cialaccounting财务会计FinancialAccountingStandardsBoard财务会计准则委员会Financialforecast财务预测Generallyacceptedaccountingprinciples公认会计原则General-purposeinformation通用目的信息GovernmentAccountingOffice政府会计办公室Incomestatement损益表InstituteofInternalAuditors内部审计师协会InstituteofManagementAccountants管理会计师协会Integrity整合性Internal

3、auditing内部审计Internalcontrolstructure内部控制结构InternalRevenueService国内收入署Internalusers内部使用者Managementaccounting管理会计Returnofinvestment投资回报Returnoninvestment投资报酬SecuritiesandExchangeCommission证券交易委员会Statementofcashflow现金流量表Statementoffinancialposition财务状况表Taxaccounting税务会计Accountingequation会计等式Articulatio

4、n勾稽关系Assets资产Businessentity企业个体Capitalstock股本Corporation公司Costprinciple成本原则Creditor债权人Deflation通货紧缩Disclosuredisclose批露Expenses费用Financialstatement财务报表Financialactivities筹资活动Going-concernassumption持续经营假设Inflation通货膨涨Investingactivities投资活动Liabilities负债Negativecashflow负现金流量Operatingactivities经营活动Owne

5、rsequity所有者权益Retainedearning留存利润assumption稳定货币假设Account帐户Partnership合伙企业Positivecashflow正现金流量Revenue收入Soleproprietorship独资企业Solvency清偿能力Stable-dollarStockholders股东Stockholdersequity股东权益Windowdressing门面粉饰会计英文（中英文对照）一、资产类Assets流动资产Currentassets货币资金Cashandcashequivalents1001现金Cash1002银行存款Cashinbank1009

6、其他货币资金Othercashandcashequivalents100901外埠存款OthercityCashinbank100902银行本票Cashierscheque100903银行汇票Bankdraft100904信用卡Creditcard100905信用证保证金L/CGuaranteedeposits100906存出投资款Refundabledeposits1101短期投资Short-terminvestments110101股票Short-terminvestments-stock110102债券Short-terminvestments-corporatebonds110103基

7、金Short-terminvestments-corporatefunds110110其他Short-terminvestments-other1102短期投资跌价准备Short-terminvestmentsfallingpricereserves应收款Accountreceivable1111应收票据Notereceivable银行承兑汇票Bankacceptance商业承兑汇票Tradeacceptance1121应收股利Dividendreceivable1122应收利息Interestreceivable1131应收账款Accountreceivable1133其他应收款Othern

8、otesreceivable1141坏账准备Baddebtreserves1151预付账款Advancemoney1161应收补贴款Coverdeficitbystatesubsidiesofreceivable库存资产Inventories1201物资采购Suppliespurchasing1211原材料Rawmaterials1221包装物Wrappage1231低值易耗品Low-valueconsumptiongoods1232材料成本差异Materialscostvariance1241自制半成品Semi-Finishedgoods1243库存商品Finishedgoods1244商品

9、进销差价Differencesbetweenpurchasingandsellingprice1251委托加工物资Workinprocess-outsourced1261委托代销商品Trusttoandsellthegoodsonacommissionbasis1271受托代销商品Commissionedandsellthegoodsonacommissionbasis1281存货跌价准备Inventoryfallingpricereserves1291分期收款发出商品Collectmoneyandsendoutthegoodsbystages1301待摊费用Deferredandprepai

10、dexpenses长期投资Long-terminvestment1401长期股权投资Long-terminvestmentonstocks140101股票投资Investmentonstocks140102其他股权投资Otherinvestmentonstocks1402长期债权投资Long-terminvestmentonbonds140201债券投资Investmentonbonds140202其他债权投资Otherinvestmentonbonds1421长期投资减值准备Long-terminvestmentsdepreciationreserves股权投资减值准备Stockrights

11、investmentdepreciationreserves债权投资减值准备Bcreditorsrightsinvestmentdepreciationreserves1431委托贷款Entrustloans143101本金Principal143102利息Interest143103减值准备Depreciationreserves固定资产Fixedassets1501固定资产Fixedassets房屋Building建筑物Structure机器设备Machineryequipment运输设备Transportationfacilities工具器具Instrumentsandimplement

12、1502累计折旧Accumulateddepreciation1505固定资产减值准备Fixedassetsdepreciationreserves房屋、建筑物减值准备Building/structuredepreciationreserves机器设备减值准备Machineryequipmentdepreciationreserves1601工程物资Projectgoodsandmaterial160101专用材料Special-purposematerial160102专用设备Special-purposeequipment160103预付大型设备款Prepaymentsforequipme

13、nt160104为生产准备的工具及器具Preparativeinstrumentsandimplementforfabricate1603在建工程Construction-in-process安装工程Erectionworks在安装设备Erectingequipment-in-process技术改造工程Technicalinnovationproject大修理工程Generaloverhaulproject1605在建工程减值准备Construction-in-processdepreciationreserves1701固定资产清理Liquidationoffixedassets无形资产In

14、tangibleassets1801无形资产Intangibleassets专利权Patents非专利技术Non-Patents商标权Trademarks,Tradenames著作权Copyrights土地使用权Tenure商誉Goodwill1805无形资产减值准备IntangibleAssetsdepreciationreserves专利权减值准备Patentrightsdepreciationreserves商标权减值准备trademarkrightsdepreciationreserves1815未确认融资费用Unacknowledgedfinancialcharges待处理财产损溢W

15、aitdealassetslossorincome1901长期待摊费用Long-termdeferredandprepaidexpenses1911待处理财产损溢Waitdealassetslossorincome191101待处理流动资产损溢Waitdealintangibleassetslossorincome191102待处理固定资产损溢Waitdealfixedassetslossorincome二、负债类Liability短期负债Currentliability2101短期借款Short-termborrowing2111应付票据Notespayable银行承兑汇票Bankaccep

16、tance商业承兑汇票Tradeacceptance2121应付账款Accountpayable2131预收账款Depositreceived2141代销商品款Proxysalegoodsrevenue2151应付工资Accruedwages2153应付福利费Accruedwelfarism2161应付股利Dividendspayable2171应交税金Taxpayable217101应交增值税valueaddedtaxpayable21710101进项税额WithholdingsonVAT21710102已交税金Payingtax21710103转出未交增值税UnpaidVATchangeo

17、ver21710104减免税款Taxdeduction21710105销项税额SubstitutedmoneyonVAT21710106出口退税Taxreimbursementforexport21710107进项税额转出ChangeoverwithnoldingsonVAT21710108出口抵减内销产品应纳税额Exportdeductdomesticsalesgoodstax21710109转出多交增值税OverpaidVATchangeover21710110未交增值税UnpaidVAT217102应交营业税Businesstaxpayable217103应交消费税Consumption

18、taxpayable217104应交资源税Resourcestaxpayable217105应交所得税Incometaxpayable217106应交土地增值税Incrementtaxonlandvaluepayable217107应交城市维护建设税Taxformaintainingandbuildingcitiespayable217108应交房产税Housingpropertytaxpayable217109应交土地使用税Tenuretaxpayable217110应交车船使用税Vehicleandvesselusagelicenseplatetax(VVULPT)payable21711

19、1应交个人所得税Personalincometaxpayable2176其他应交款Otherfundinconformitywithpaying2181其他应付款Otherpayables2191预提费用Drawingexpenseinadvance其他负债Otherliabilities2201待转资产价值Pendingchangeroverassetsvalue2211预计负债Anticipationliabilities长期负债Long-termLiabilities2301长期借款Long-termloans一年内到期的长期借款Long-termloansduewithinoneyea

20、r一年后到期的长期借款Long-termloansdueoveroneyear2311应付债券Bondspayable231101债券面值Facevalue,Parvalue231102债券溢价Premiumonbonds231103债券折价Discountonbonds231104应计利息Accruedinterest2321长期应付款Long-termaccountpayable应付融资租赁款Accruedfinancialleaseoutlay一年内到期的长期应付Long-termaccountpayableduewithinoneyear一年后到期的长期应付Long-termaccou

21、ntpayableoveroneyear2331专项应付款Specialpayable一年内到期的专项应付Long-termspecialpayableduewithinoneyear一年后到期的专项应付Long-termspecialpayableoveroneyear2341递延税款Deferraltaxes三、所有者权益类OWNERSEQUITY资本Capita3101实收资本(或股本)Paid-upcapital(orstock)实收资本Paicl-upcapital实收股本Paid-upstock3103已归还投资InvestmentReturned公积3111资本公积Capital

22、reserve311101资本(或股本)溢价Cpital(orStock)premium311102接受捐赠非现金资产准备Receivenon-cashdonatereserve311103股权投资准备Stockrightinvestmentreserves311105拨款转入Allocatesumschangeoverin311106外币资本折算差额Foreigncurrencycapital311107其他资本公积Othercapitalreserve3121盈余公积Surplusreserves312101法定盈余公积Legalsurplus312102任意盈余公积Freesurplus

23、reserves312103法定公益金Legalpublicwelfarefund312104储备基金Reservefund312105企业发展基金Enterpriseexpansionfund312106利润归还投资Profitscapitalizadonreturnofinvestment利润Profits3131本年利润Currentyearprofits3141利润分配Profitdistribution314101其他转入Otherchangeoverin314102提取法定盈余公积Withdrawallegalsurplus314103提取法定公益金Withdrawallegalp

24、ublicwelfarefunds314104提取储备基金Withdrawalreservefund314105提取企业发展基金Withdrawalreserveforbusinessexpansion314106提取职工奖励及福利基金Withdrawalstaffandworkersbonusandwelfarefund314107利润归还投资Profitscapitalizedonreturnofinvestment314108应付优先股股利PreferredStockdividendspayable314109提取任意盈余公积Withdrawalothercommonaccumulati

25、onfund314110应付普通股股利CommonStockdividendspayable314111转作资本(或股本)的普通股股利CommonStockdividendschangetoassets(orstock)314115未分配利润Undistributedprofit四、成本类Cost4101生产成本Costofmanufacture410101基本生产成本Basecostofmanufacture410102辅助生产成本Auxiliarycostofmanufacture4105制造费用Manufacturingoverhead材料费Materials管理人员工资Executiv

26、eSalaries奖金Wages退职金Retirementallowance补贴Bonus外保劳务费Outsourcingfee福利费Employeebenefits/welfare会议费Conference加班餐费Specialduties市内交通费Businesstraveling通讯费Correspondence电话费Correspondence水电取暖费WaterandSteam税费Taxesanddues租赁费Rent管理费Maintenance车辆维护费Vehiclesmaintenance油料费Vehiclesmaintenance培训费Educationandtraining接

27、待费Entertainment图书、印刷费Booksandprinting运费Transportation保险费Insurancepremium支付手续费Commission杂费Sundrycharges折旧费Depreciationexpense机物料消耗Articleofconsumption劳动保护费Laborprotectionfees季节性停工损失Lossonseasonalitycessation4107劳务成本Servicecosts五、损益类Profitandloss收入Income业务收入OPERATINGINCOME5101主营业务收入Primeoperatingreven

28、ue产品销售收入Salesrevenue服务收入Servicerevenue5102其他业务收入Otheroperatingrevenue材料销售Salesmaterials代购代售包装物出租Wrappagelease出让资产使用权收入Remiserightofassetsrevenue返还所得税Reimbursementofincometax其他收入Otherrevenue5201投资收益Investmentincome短期投资收益Currentinvestmentincome长期投资收益Long-terminvestmentincome计提的委托贷款减值准备Withdrawalofentr

29、ustloansreserves5203补贴收入Subsidizerevenue国家扶持补贴收入Subsidizerevenuefromcountry其他补贴收入Othersubsidizerevenue5301营业外收入NON-OPERATINGINCOME非货币性交易收益Non-cashdealincome现金溢余Cashoverage处置固定资产净收益Netincomeondisposaloffixedassets出售无形资产收益Incomeonsalesofintangibleassets固定资产盘盈Fixedassetsinventoryprofit罚款净收入Netamercemen

30、tincome支出Outlay业务支出Revenuecharges5401主营业务成本Operatingcosts产品销售成本Costofgoodssold服务成本Costofservice5402主营业务税金及附加Taxandassociatecharge营业税Salestax消费税Consumptiontax城市维护建设税Taxformaintainingandbuildingcities资源税Resourcestax土地增值税Incrementtaxonlandvalue5405其他业务支出Otherbusinessexpense销售其他材料成本Othercostofmaterialsa

31、le其他劳务成本Othercostofservice其他业务税金及附加费Othertaxandassociatecharge费用Expenses营业费用Operatingexpenses代销手续费Consignmentcommissioncharge运杂费Transpotation保险费Insurancepremium展览费Exhibitionfees广告费Advertisingfees管理费用Administrativeexpenses职工工资StaffSalaries修理费Repaircharge低值易耗摊销Articleofconsumption办公费Officeallowance差旅费

32、Travellingexpense工会经费Labourunionexpenditure研究与开发费Researchanddevelopmentexpense福利费Employeebenefits/welfare职工教育经费Personneleducation待业保险费Unemploymentinsurance劳动保险费Labourinsurance医疗保险费Medicalinsurance会议费Coferemce聘请中介机构费Intermediaryorgans咨询费Consultfees诉讼费Legalcost业务招待费Businessentertainment技术转让费Technology

33、transferfees矿产资源补偿费Mineralresourcescompensationfees排污费Pollutiondischargefees房产税Housingpropertytax车船使用税Vehicleandvesselusagelicenseplatetax(VVULPT)土地使用税Tenuretax印花税Stamptax财务费用Financecharge利息支出Interestexchange汇兑损失Foreignexchangeloss各项手续费Chargefortrouble各项专门借款费用Special-borrowingcost5601营业外支出Nonbusines

34、sexpenditure捐赠支出Donationoutlay减值准备金Depreciationreserves非常损失Extraordinaryloss处理固定资产净损失Netlossondisposaloffixedassets出售无形资产损失Lossonsalesofintangibleassets固定资产盘亏Fixedassetsinventoryloss债务重组损失Lossonarrangement罚款支出Amercementoutlay5701所得税Incometax以前年度损益调整Prioryearincomeadjustment专业术语consistency一贯性substanc

35、eoverform实质重于形式materiality重要性prudence谨慎性currentasset流动资产non-currentasset非流动资产rounditup,rounditdown四舍五入contingentliability或有负债creditor债权人renderingofservice提供劳务royalties版税bonusshare分红股redempteshare赎回股份debenture债券credit贷方depreciation折旧residualvalue剩余价值accountingtreatment会计处理accrualconcept权责发生制概念netbook

36、value账面净值straightlinemethod直线法carryingamount资产净值(资产累计折旧减值)ruleofthumb经验法contributionmargin边际贡献deferredincome递延收入financelease融资租赁cashequivalents现金等价物operatinglease经营租赁capitalappreciation资本增值amortization分摊incrementalbudget增量预算zerobasedbudget零基预算continuousbudget滚动预算deferredtax递延税款permanentdifference永久性

37、差异timingdifference时间性差异flowthroughmethod应付税款法eventsafterbalancesheetdate资产负债表日后事项returnoninvestment(ROI)投资回报率profitbeforeinterestandtax息税前利润profitmargin利润率retrospectiveapplication追溯调整法prospectiveapplication未来适用法英文会计报表利润表INCOMESTATEMENT项目ITEMS产品销售收入Salesofproducts其中：出口产品销售收入Including：Exportsales减：销售折

38、扣与折让Less：Salesdiscountandallowances产品销售净额Netsalesofproducts减：产品销售税金Less：Salestax产品销售成本Costofsales其中：出口产品销售成本Including：Costofexportsales产品销售毛利Grossprofitonsales减：销售费用Less：Sellingexpenses管理费用Generalandadministrativeexpenses财务费用Financialexpenses其中：利息支出(减利息收入)Including：Interestexpenses(minusinterestinco

39、me)汇兑损失(减汇兑收益)Exchangelosses(minusexchangegains)产品销售利润Profitonsales加：其他业务利润Add：profitfromotheroperations营业利润Operatingprofit加：投资收益Add：Incomeoninvestment加：营业外收入Add：Non-operatingincome减：营业外支出Less：Non-operatingexpenses加：以前年度损益调整Add：adjustmentoflossandgainforpreviousyears利润总额Totalprofit减：所得税Less：Incometa

40、x净利润Netprofit资产负债表BALANCESHEET资产ASSETS流动资产CURRENTASSETS现金Cashonhand备用金Prettycash银行存款Cashinbanks有价证券Marketablereceivable应收票据Notesreceivable应收帐款Accountsreceivable减：坏帐准备Less：allowanceforbaddebts预付货款Prepayments-supplies内部往来Inter-companyaccounts其他应收款Otherreceivables待摊费用Prepaidanddeferredexpenses存货Invento

41、ries减：存货变现损失准备：Less：allowanceoninventoryreductiontomarket已转未完工生产成本Transferredinproductioncosttransforming一年内到期的长期投资Maturedlongtimeinvestmentswithinayear流动资产合计Totalcurrentassets长期投资：LONGTERMINVESTMENT长期投资Longterminvestments拨付所属资金Fundstoburnchs一年以上的应收款项Accountsreceivableoverayear固定资产：FIXEDASSETS固定资产原价

42、Fixedassets-cost减：累计折旧Less:accumulateddepreciation固定资产净值Fixedassets-netvalue固定资产清理Disposaloffixedassets融资租入固定资产原价：Fixedassets-costonfinanciallease减：融资租入固定资产折旧Less：accumulateddepreciation融资租入固定资产净值：Fixedassets-netvalueonfinanciallease在建工程：CONSTRUCTIONWORKINPROCESS无形资产INTANGIBLEASSETS场地使用权Righttotheus

43、eofasite工业产权及专有技术Industrialpropertyrightandpatents其他无形资产Otherintangibles无形资产合计Totalintangibleassets其它资产OTHERASSETS开办费Organizationexpenses递延投资损失Deferredinvestment筹建期间汇兑损失Exchangelossesduringorganizationperiodlosses递延税款借项Debitsideofdeferredtax其他递延支出Otherdeferredexpenditures待转销汇兑损益Prepaidanddeferredexc

44、hangeloss其他递延借款Debitsideofotherdeferred其他资产合计TotalotherAssets资产总计TOTALASSETS负债及所有者权LIABILITIESANDCAPITAL流动负债：CURRENTLIABILITIES短期借款Shorttermloans应付票据Notespayable应付帐款Accountspayable内部往来Inter-companyaccounts预收货款Itemsreceivedinadvance-supplies应付工资Accruedpayroll应交税金Taxespayable应付股利Dividendspayable其他应付款O

45、therpayables预提费用Accruedexpenses职工奖励及福利费用Bonusandwelfarefunds一年内到期的长期负债Maturedlongtermliabilitieswithinayear其他流动负债Othercurrentliabilities流动负债合计Totalcurrentliabilities长期负债：LONGTERMLIABILITIES长期借款longtermloans应付公司债Bondspayable应公司债溢价(折价)Premiumonbondspayable(discount)一年以上的应付款项Accountspayableoverayear长期负

46、债合计：Totallongtermliabilities其他负债：OTHERLIABILITIES筹建期间汇兑收益Exchangegainsduringorganizationperiod递延投资收益Deferredinvestmentgains递延税款贷项Creditsideofdeferredtax其他递延贷项Creditsideofothertax待转销汇兑收益Prepaidanddeferredexchangeprofit其他负债合计Totalotherliabilities负债合计Totalliabilities所有者权益Investorequity委托加工材料Materialspr

47、ocessedoncommission受托代销商品Goodsinconsignment代管商品物资Goodheldinourcustos本年支付的进口环节税金Importtaxpaidthisyear由企业负责的应收票据贴现ContingentLiabilityincurredbydiscountednotesreceivable租入固定资产Leaseholdfixedassets应付帐款Tradecreditors应收票据Notesreceivable预收帐款Advancesfromcustomers应收股利Dividendsreceivable代销商品款Consignment-inpaya

48、bles应收利息Interestreceivable应付工资Payrollpayable应收帐款Tradedebtors应付福利费Welfarepayable其他应收款Otherdebtors应付股利Proposeddividends坏帐准备Provisionfordoubtfuldebts债券Short-termbondspayable预付帐款Prepayment应交税金Taxpayable应收补贴款Allowancereceivable其他应交款Otherpayabletogovernment待摊费用Prepaidexpenses其他应付款Othercreditors待处理流动资产损益Un

49、settledG/Loncurrentassets预提费用Accruedexpenses存货Inventories一年内到期长期负债Longtermliabilitiesduewithinoneyear存货跌价准备Provisionforobsoletestocks其他流动负债Othercurrentliability其他流动资产Othercurrent流动负债合计TOTALCURRENTLIABILITIES流动资产合计TOTALCURRENTASSETS长期股权投资Longtermequityinvestmentpayable长期债券投资Longtermsecuritiesinvestme

50、nt长期应付款Longtermpayable长期投资减值准备Provisionforlong-terminvestmentHousingfund其他长期负债Otherlongtermliabilities长期投资合计TOTALLONG-TERMINVESTMENT长期负债合计TOTALLONG-TERMLIABILITIES固定资产Fixedassets累计折旧Accumulateddepreciation递延税款Deferredtaxation工程物资Projectmaterial在建工程Constructioninprogress其他负债合计TOTALOTHERLIABILITIES固定资

51、产减值准备Imparement待处理固定资产损益UnsettledG/Lonfixedassets负债合计TOTALLIABILITIES固定资产合计TOTALFIXEDASSETS股本Sharecapital盈余公积Surplusreserves资本公积Capitalsurplus无形资产盈余公积Surplusreserves开办费Pre-operatingexpenses长期待摊费用Deferredassets其他长期资产Otherlongtermassets期初未分配利润开办费Pre-operatingexpenses长期待摊费用Deferredassets其他长期资产Otherlongtermassets无形及其他资产合计TOTALINTANGIBLEANDASSETS资产总计TOTALASSETS应付短期应付债券Bonds住房周转金负债及所有者权益总计应付短期应付债券Bonds住房周转金负债及所有者序号编号会计科目名称序号编号会计科目名称序号编号会计科目名称、资产类一、资产类（续）三共同类（续）11001库存现金551606固定资产清理1073101衍生工具21002银行存款561611未担保余值1083201套期工具31003存放中央银行款项571621生产性生物资产1093202被套期项目41011存放冋业581