会计专业外语账目词汇

1、帐目名词一、资产类AAssetss流动资产Currrent assetts货币资金Cassh andd cashh equiivalennts现金Cash银行存款Cassh in bank其他货币资金OOther cash and ccash eequivaalentss外埠存款Othher ciity Caash inn bankk银行本票Casshier”s cheeque银行汇票Bannk draaft信用卡Creddit caard信用证保证金LL/C Guuaranttee deepositts存出投资款Reefundaable ddeposiits短期投资Shoort-teerm

2、innvestmments股票Shortt-termm inveestmennts - stockk债券Shortt-termm inveestmennts - corpoorate bondss基金Shortt-termm inveestmennts - corpoorate fund其他Shortt-termm inveestmennts - otherr短期投资跌价准准备Shorrt-terrm invvestmeents ffallinng priice reeservees应收款Accoount rreceivvable应收票据Notte recceivabble银行承兑汇票BBan

3、k aaccepttance商业承兑汇票TTrade accepptancee应收股利Divvidendd receeivablle应收利息Intterestt receeivablle应收账款Acccount receiivablee其他应收款Otther nnotes receiivablee坏账准备Badd debtt reseerves预付账款Advvance moneyy应收补贴款Coover ddeficiit by statee subssidiess of rreceivvable库存资产Invventorries物资采购Supppliess purcchasinng原材料Ra

4、w materrials包装物Wrapppage低值易耗品Loow-vallue coonsumpption goodss材料成本差异MMateriials ccost vvariannce自制半成品Seemi-Fiinisheed gooods库存商品Finnishedd goodds商品进销差价DDifferrencess betwween ppurchaasing and ssellinng priice委托加工物资WWork iin proocess - outtsourcced委托代销商品TTrust to annd selll thee goodds on a commmissii

5、on baasis受托代销商品CCommisssioneed andd selll the goodss on aa commmissioon bassis存货跌价准备IInventtory ffallinng priice reeservees分期收款发出商商品Colllect mmoney and ssend oout thhe gooods byy stagges待摊费用Defferredd and prepaaid exxpensees长期投资Lonng-terrm invvestmeent长期股权投资LLong-tterm iinvesttment on sttocks股票投资Inv

6、vestmeent onn stoccks其他股权投资OOther invesstmentt on sstockss长期债权投资LLong-tterm iinvesttment on boonds债券投资Invvestmeent onn bondds其他债权投资OOther invesstmentt on bbonds长期投资减值准准备Longg-termm inveestmennts deepreciiationn reseerves股权投资减值准准备Stocck rigghts iinvesttment depreeciatiion reeservees债权投资减值准准备Bcreedito

7、rr”s rigghts iinvesttment depreeciatiion reeservees委托贷款Enttrust loanss本金Princcipal利息Interrest减值准备Deppreciaation reserrves固定资产Fixxed asssets房屋Buildding建筑物Struucturee机器设备Macchinerry equuipmennt运输设备Traansporrtatioon faccilitiies工具器具Insstrumeents aand immplemeent累计折旧Acccumulaated ddeprecciatioon固定资产减值准准

8、备Fixeed asssets ddeprecciatioon resservess房屋、建筑物减减值准备Buuildinng/strructurre deppreciaation reserrves机器设备减值准准备Machhineryy equiipmentt deprreciattion rreservves工程物资Prooject goodss and materrial专用材料Speecial-purpoose maateriaal专用设备Speecial-purpoose eqquipmeent预付大型设备款款Prepaaymentts forr equiipmentt为生产准备的

9、工工具及器具PPreparrativee insttrumennts annd impplemennt forr fabrricatee在建工程Connstrucction-in-prrocesss安装工程Ereectionn workks在安装设备Errectinng equuipmennt-in-proceess技术改造工程TTechniical iinnovaation projeect大修理工程Geenerall overrhaul projeect在建工程减值准准备Consstructtion-iin-proocess depreeciatiion reeservees固定资产清理L

10、Liquiddationn of ffixed assetts无形资产Inttangibble asssets专利权Pateents非专利技术Noon-Pattents商标权Traddemarkks, Trrade nnames著作权Copyyrightts土地使用权Teenure商誉Goodwwill无形资产减值准准备Intaangiblle Asssets ddeprecciatioon resservess专利权减值准备备Patennt rigghts ddeprecciatioon resservess商标权减值准备备tradeemark rightts deppreciaation

11、reserrves未确认融资费用用Unackknowleedged finanncial chargges待处理财产损溢溢Wait deal assetts losss or incomme待处理财产损溢溢Wait deal assetts losss or incomme待处理流动资产产损溢Waiit deaal inttangibble asssets loss or inncome待处理固定资产产损溢Waiit deaal fixxed asssets loss or inncomeaccounttant ggenaraal会计主任任accountt balaancde结结平的帐户acc

12、ountt billl帐单accountt bookks帐accountt classsificcationn帐户分类accountt currrent往来来帐accountt formm of bbalancce sheeet帐户式式资产负债表表accountt formm of pprofitt and loss stateement帐帐户式损益表表accountt payaable应付付帐款accountt receeivablle应收帐款款 accouunt off paymments支支出表accountt of rreceippts收入表表accountt titlle帐户名称称，

13、会计科目目accountting yyear或ffinanccial yyear会计计年度accountts payyable ledgeer应付款分分类帐Acccountiing peeriod（会会计期间）aare reelatedd to sspeciffictime peeriodss ,typpicallly onee yearr（通常是一一年）资产负债表：bbalancce sheeet可以不不大写b利润表： inncome stateementss (or stateementss of iincomee)利润分配表：rretainned eaarninggs现金流量表：ccas

14、h fflows二、负债类Liiabiliity短期负债Currrent liabiility短期借款Shoort-teerm boorrowiing应付票据Nottes paayablee银行承兑汇票BBank aaccepttance商业承兑汇票TTrade accepptancee应付账款Acccount payabble预收账款Depposit receiived代销商品款Prroxy ssale ggoods revennue应付工资Acccrued wagess应付福利费Acccruedd welffarismm应付股利Divvidendds payyable应交税金Taxx pa

15、yaable应交增值税vaalue aadded tax ppayablle进项税额Witthholddings on VAAT已交税金Payying ttax转出未交增值税税Unpaiid VATT channgeoveer减免税款Taxx deduuctionn销项税额Subbstituuted mmoney on VAAT出口退税Taxx reimmburseement for eexportt进项税额转出CChangeeover withnnoldinngs onn VAT出口抵减内销产产品应纳税额额Exporrt dedduct ddomesttic saales ggoods ta

16、x转出多交增值税税Overppaid VVAT chhangeoover未交增值税Unnpaid VAT应交营业税Buusinesss taxx payaable应交消费税Coonsumpption tax ppayablle应交资源税Reesourcces taax payyable应交所得税Inncome tax ppayablle应交土地增值税税Increement tax oon lannd vallue paayablee应交城市维护建建设税Taxx for mainttaininng andd buillding citieespayablee应交房产税Hoousingg prop

17、perty tax ppayablle应交土地使用税税Tenurre taxx payaable应交车船使用税税Vehiccle annd vesssel uusage licennse pllatetax(VVUULPT) payabble应交个人所得税税Persoonal iincomee tax payabble其他应交款Otther ffund iin connformiity wiith paaying其他应付款Otther ppayablles预提费用Draawing expennse inn advaance其他负债Othher liiabiliities待转资产价值PPendi

18、nng chaangeroover aassetss valuue预计负债Antticipaation liabiilitiees长期负债Lonng-terrm Liaabilitties长期借款Lonng-terrm loaans一年内到期的长长期借款Loong-teerm looans ddue wiithin one yyear一年后到期的长长期借款Loong-teerm looans ddue ovver onne yeaar应付债券Bonnds paayablee债券面值Facce vallue, PPar vaalue债券溢价Preemium on boonds债券折价Dissco

19、untt on bbonds应计利息Acccrued interrest长期应付款Loong-teerm acccountt payaable应付融资租赁款款Accruued fiinanciial leease ooutlayy一年内到期的长长期应付Loong-teerm acccountt payaable ddue wiithin one yyear一年后到期的长长期应付Loong-teerm acccountt payaable oover oone yeear专项应付款Sppeciall payaable一年内到期的专专项应付Loong-teerm sppeciall payaabl

20、e ddue wiithin one yyear一年后到期的专专项应付Loong-teerm sppeciall payaable oover oone yeear递延税款Defferrall taxees所有者权益类OOWNERSS” EQUIITY资本Capitta实收资本(或股股本) Paaid-upp capiital(oor stoock)实收资本Paiicl-upp capiital实收股本Paiid-up stockk已归还投资Innvestmment RReturnned公积资本公积Cappital reserrve资本(或股本)溢价Cpiital(oor Stoock) pp

21、remiuum接受捐赠非现金金资产准备RReceivve nonn-cashh donaate reeservee股权投资准备SStock rightt inveestmennt resservess拨款转入Alllocatee sumss channgeoveer in外币资本折算差差额Foreeign ccurrenncy caapitall其他资本公积OOther capittal reeservee盈余公积Surrplus reserrves法定盈余公积LLegal surpllus任意盈余公积FFree ssurpluus resservess法定公益金Leegal ppublicc

22、 welffare ffund储备基金Resserve fund企业发展基金EEnterpprise expennsion fund利润归还投资PProfitts cappitaliizad oon retturn oof invvestmeent利润Profiits本年利润Currrent year profiits利润分配Proofit ddistriibutioon其他转入Othher chhengeoover iin提取法定盈余公公积Withhdrawaal leggal suurpluss提取法定公益金金Withddrawall legaal pubblic wwelfarre fu

23、nnds提取储备基金WWithdrrawal reserrve fuund提取企业发展基基金Withhdrawaal resserve for bbusineess exxpansiion提取职工奖励及及福利基金WWithdrrawal stafff and workeers” bonuus anddwelfaree fundd利润归还投资PProfitts cappitaliizad oon retturn oof invvestmeent应付优先股股利利Prefeerred Stockk diviidendss payaable提取任意盈余公公积Withhdrawaal othher co

24、ommon accummulatiion fuund应付普通股股利利Commoon Stoock diividennds paayablee转作资本(或股股本)的普通通股股利Coommon Stockk diviidendss channge tooassets(or sttock)未分配利润Unndistrributeed proofit四、成本类Coost生产成本Cosst of manuffacturre基本生产成本BBase ccost oof mannufactture辅助生产成本AAuxiliiary ccost oof mannufactture制造费用Mannufactturi

25、ngg overrhead材料费Mateerialss管理人员工资EExecuttive SSalariies奖金Wagess退职金Retiiremennt alllowancce补贴Bonuss外保劳务费Ouutsourrcing fee福利费Emplloyee beneffits/wwelfarre会议费Cofeeremcee加班餐费Speecial dutiees市内交通费Buusinesss traavelinng通讯费Corrresponndencee电话费Corrresponndencee水电取暖费Waater aand Stteam税费Taxess and dues租赁费Rent

26、t管理费Mainntenannce车辆维护费Veehiclees maiintenaance油料费Vehiicles mainttenancce培训费Educcationn and trainning接待费Enteertainnment图书、印刷费BBooks and pprintiing运费Transspotattion保险费Insuurancee premmium支付手续费Coommisssion杂费Sundrry chaarges折旧费Deprreciattion eexpensse机物料消耗Arrticlee of cconsummptionn劳动保护费Laabor pprotecct

27、ion fees季节性停工损失失Loss on seeasonaality cessaation劳务成本Serrvice costss五、损益类Prrofit and lloss收入Incomme业务收入OPEERATINNG INCCOME主营业务收入PPrime operaating revennue产品销售收入SSales revennue服务收入Serrvice revennue其他业务收入OOther operaating revennue材料销售Salles maateriaals代购代售包装物出租Wrrappagge leaase出让资产使用权权收入Remmise rright

28、of asssets revennue返还所得税Reeimburrsemennt of incomme taxx其他收入Othher reevenuee投资收益Invvestmeent inncome短期投资收益CCurrennt invvestmeent inncome长期投资收益LLong-tterm iinvesttment incomme计提的委托贷款款减值准备WWithdrrawal of enntrustt loanns resservess补贴收入Subbsidizze revvenue国家扶持补贴收收入Subssidizee reveenue ffrom ccountrry其他

29、补贴收入OOther subsiidize revennue营业外收入NOON-OPEERATINNG INCCOME非货币性交易收收益Non-cash deal incomme现金溢余Cassh oveerage处置固定资产净净收益Nett incoome onn dispposal of fiixed aassetss出售无形资产收收益Incoome onn salees of intanngiblee asseets固定资产盘盈FFixed assetts invventorry proofit罚款净收入Neet ameercemeent inncome支出Outlaay业务支出Revv

30、enue chargges主营业务成本OOperatting ccosts产品销售成本CCost oof gooods soold服务成本Cosst of serviice主营业务税金及及附加Taxx and assocciate chargge营业税Salees taxx消费税Conssumptiion taax城市维护建设税税Tax ffor maaintaiining and bbuildiing ciities资源税Resoourcess tax土地增值税Inncremeent taax on land valuee5405其他业业务支出Otther bbusineess exxpen

31、see销售其他材料成成本Otheer cosst of materrial ssale其他劳务成本OOther cost of seervicee其他业务税金及及附加费Otther ttax annd asssociatte chaarge费用Expennses营业费用Opeeratinng exppensess代销手续费Coonsignnment commiissionn charrge运杂费Trannspotaation保险费Insuurancee premmium展览费Exhiibitioon feees广告费Adveertisiing feees管理费用Admminissstratiive exxpensees职工工资Staaff Saalariees修理费Repaair chharge低值易耗摊销AArticlle of consuumptioon办公费Offiice alllow