会计科目英语大全

会计英语科目大全一、资产类Assets流动资产Currentassets货币资金Cashandcashequivalents1001现金Cash1002银行存款Cashinbank1009其他货币资金Othercashandcashequivalents100901外埠存款OthercityCashinbank100902银行本票Cashier''scheque100903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基金Short-terminvestments-corporatefunds姜11011捷0其他东Short奥-term客inve固stmen道ts-减other竿嫁1102储短期投资跌住价准备S呆hort-柱term惧inves恼tment结sfal扯ling形price忆rese状rves悬应收款A至ccoun午trec梯eivab银le阳1111述应收票据汉Note斑recei盗vable及播银行承兑汇腰票Ban略kacc尸eptan龄ce笼商业承兑汇台票Tra役deac肝cepta万nce错1121给应收股利箭Divid修endr钻eceiv启able宴1122余应收利息锈Inter勇estr蝶eceiv影able慨1131扮应收账款掌Accou贝ntre椒ceiva匙ble构1133蓝其他应收款漏Othe该rnot酿esre卧ceiva锐ble赠1141荡坏账准备赔Badd递ebtr摄eserv奸es付1151视预付账款论Advan雀cemo嚼ney算1161纺应收补贴款违Cove敲rdef浊icit垦byst锈ates棒ubsid西ieso当frec交eivab举le细库存资产确Inven先torie摆s唐1201谅物资采购暗Suppl景iesp惹urcha柱sing先1211妙原材料R历awma岩teria徐ls稻1221肝包装物W渣rappa汇ge绕1231预低值易耗品梅Low-毛value财cons撞umpti败ongo狡ods遇1232僚材料成本差傻异Mat朴erial魄scos沾tvar鄙iance民语1241店自制半成品箩Semi恼-Fini客shed袜goods递半1243椅库存商品架Finis溪hedg建oods椅1244族商品进销差悼价Dif溜feren缝cesb给etwee喉npur吹chasi窄ngan雪dsel挑ling涂price趴勉1251闪委托加工物昨资Wor段kin银proce你ss-工outso控urced赤只1261捐委托代销商摘品Tru咳stto尚and类sell循theg对oods止ona馆commi怀ssion持basi律s唱1271唱受托代销商弹品Com锅missi榜oned惧ands愈ellt图hego叫odso嗓nac返ommis距sion姐basis柳万1281屿存货跌价准糊备Inv于entor鸡yfal以ling汤price伏rese突rves捡1291芳分期收款发在出商品C违ollec然tmon返eyan诱dsen命dout剪the培goods赤bys裹tages沸阁1301谜待摊费用倍Defer族reda昏ndpr倚epaid挖expe架nses牧长期投资床Long-油term拉inves默tment咳柜1401识长期股权投居资Lon纱g-ter纠minv捆estme峰nton届stoc后ks激14010涛1股票投观资Inv胜estme般nton闸stoc容ks皂14010酸2其他股括权投资O断ther啊inves遵tment骂ons热tocks诱义1402厘长期债权投床资Lon解g-ter踩minv貌estme咬nton店bond妻s年14020需1债券投己资Inv症estme坟nton谦bond金s暖14020险2其他债加权投资O辽ther燥inves踏tment民onb但onds暮1421煮长期投资减纯值准备L探ong-t糕ermi陕nvest替ments纸depr僚eciat惭ionr姐eserv侵es嘉股权投资减绳值准备S锅tock释right秋sinv华estme托ntde揪preci径ation刮rese寨rves炸债权投资减陕值准备B牺credi裙tor''极srig肉htsi膀nvest钥ment胳depre奇ciati筋onre络serve给s踏1431吩委托贷款刚Entru虏stlo光ans园14310其1本金活Princ赖ipal减14310腹2利息批Inter万est剪14310正3减值准馆备Dep俯recia槽tion雷reser汗ves该1501顺固定资产购Fixed忙asse度ts隐房屋Bu秒ildin遇g丙建筑物S恢truct伟ure插机器设备爹Machi摄nery骡equip取ment规运输设备恶Trans芬porta凳tion碎facil县ities凡观工具器具予Instr忌ument漠sand胡impl晕ement贺穗1502踩累计折旧及Accum掠ulate客ddep辽recia称tion增1505愁固定资产减竭值准备F距ixed旬asset联sdep供recia延tion道reser流ves鹅房屋、建筑睡物减值准备漆Buil饶ding/圾struc感ture的depre慢ciati犯onre结serve锡s窝机器设备减体值准备M厨achin稿erye舞quipm题entd救eprec安iatio源nres毅erves塑泡1601荒工程物资捏Proje啄ctgo怕odsa昌ndma棵teria展l伴16010艘1专用材渠料Spe女cial-食purpo做sema躬teria牺l婚16010庆2专用设兄备Spe平cial-朵purpo询seeq邮uipme辰nt黄16010犯3预付大器型设备款椅Prepa均yment且sfor妄equi低pment酬按16010锣4为生产树准备的工具齐及器具P池repar低ative总inst劝rumen院tsan伏dimp僻lemen档tfor武fabr微icate仁塔1603叹在建工程知Const甜ructi掘on-in菌-proc痕ess屋安装工程党Erect贼ionw样orks焦在安装设备候Erec烛ting阔equip宅ment-侄in-pr鱼ocess垫司技术改造工碌程Tec禾hnica岛linn域ovati烟onpr摇oject磨鹿大修理工程金Gene浅ralo莫verha鞭ulpr腔oject诱犁1605怜在建工程减霜值准备C患onstr忌uctio岛n-in-唤proce凑ssde伶preci用ation炸rese垄rves誉1701部固定资产清绕理Liq恰uidat绍iono枕ffix基edas仿sets俘1801般无形资产怕Intan勺gible只asse套ts绿专利权P均atent邀s示非专利技术吐Non-刃Paten笔ts愈商标权T肥radem痒arks,宴Trad太enam浪es院著作权C睁opyri走ghts献土地使用权梯Tenu察re居商誉Go眼odwil侨l座1805排无形资产减疯值准备I你ntang尖ible蚁Asset绸sdep乡recia荡tion昏reser进ves胜专利权减值递准备Pa岔tent毅right令sdep举recia订tion爹reser杠ves武商标权减值当准备tr长adema奸rkri姓ghts剧depre回ciati虚onre继serve宾s样1815爸未确认融资灌费用Un份ackno侄wledg及edfi姻nanci晶alch吩arges院烧待处理财产逗损溢Wa悟itde寄alas匀sets师loss搭orin急come软1901际长期待摊费著用Lon剃g-ter绳mdef阵erred彩and原prepa猫idex疏pense广s厉1911珍待处理财产肿损溢Wa机itde级alas幼sets半loss疗orin枝come门19110盲1待处理流涛动资产损溢洲Wait煎deal瓣inta示ngibl傻eass潮etsl腐osso行rinc反ome掠19110哗2待处理固掌定资产损溢眠Wait叛deal箭fixe格dass灵etsl厅osso眉rinc窜ome忍二、负债类公Liab递ility蓄图短期负债蝇Curre滴ntli烘abili泳ty眼2101绵短期借款聚Short隙-term罢borr奖owing坊毛2111攀应付票据碑Notes戏paya宾ble卡银行承兑汇猜票Ban竿kacc杯eptan福ce惰商业承兑汇楚票Tra会deac俯cepta御nce富2121拣应付账款石Accou咱ntpa耕yable应切2131够预收账款晒Depos吵itre核ceive隆d赖2141每代销商品款脾Prox肺ysal产egoo撤dsre抱venue赏踏2151益应付工资钢Accru魄edwa废ges拔2153阔应付福利费茎Accr恭uedw院elfar武ism贩2161片应付股利丽Divid贫ends很payab谜le借2171谨应交税金感Taxp拾ayabl窜e塑21710植1应交增创值税va窃luea睡dded纷taxp夜ayabl倾e东21710虏101进垮项税额W嚷ithho摧lding景son经VAT齐21710沃102已寸交税金P母aying滋tax嫌21710失103转沿出未交增值炸税Unp嘴aidV辛ATch建angeo别ver植21710稼104减饰免税款T爬axde神ducti傅on挂21710践105销斧项税额S裁ubsti兄tuted柜mone他yon驳VAT盘21710烂106出摩口退税T筹axre趣imbur胆semen屡tfor音expo京rt由21710匠107进矿项税额转出杰Chan边geove阳rwit败hnold欲ings耽onVA挠T殿21710杜108出瓦口抵减内销信产品应纳税擦额Exp仇ortd悔educt见dome庭stic衫sales微good甲stax跳谱21710红109转砌出多交增值井税Ove朴rpaid绪VAT不chang筋eover斧诚21710两110未筋交增值税漏Unpai腔dVAT沙蜡21710即2应交营症业税Bu清sines嚷stax磨paya加ble懒21710裤3应交消沃费税Co省nsump招tion半taxp剑ayabl明e伞21710费4应交资矿源税Re陷sourc远esta黄xpay尤able量21710旗5应交所罩得税In屑come者taxp违ayabl果e钱21710顿6应交土宏地增值税俊Incre万ment鲜taxo旱nlan喘dval眯uepa虽yable未贞21710猫7应交城而市维护建设私税Tax稻for岩maint冲ainin眉gand帽buil涌ding帝citie查spay要able辫21710该8应交房摩产税Ho建using雁prop徐erty凳taxp碌ayabl廉e摔21710从9应交土谈地使用税躬Tenur徒etax挠paya统ble恒21711赞0应交车迹船使用税段Vehic揪lean油dves票selu烛sage瓜licen辞sepl扒atet秘ax(VV净ULPT)前paya邀ble睛21711笨1应交个斧人所得税螺Perso侧nali静ncome绞tax惊payab敲le革2176再其他应交款键Othe次rfun少din申confo粮rmity眨with污payi脏ng勺2181龙其他应付款圣Othe竟rpay馅ables缴么2191慎预提费用竖Drawi浙ngex金pense僚ina启dvanc揉e绳其他负债以Other盟liab狮iliti艺es防2201沸待转资产价锤值Pen藏ding逆chang等erove较rass管etsv屑alue翻2211去预计负债贩Antic微ipati芬onli诸abili捞ties晌长期负债源Long-钩term衰Liabi迅litie锐s闷2301延长期借款抗Long-茅term枯loans菠磁一年内到期胁的长期借款阁Long柿-term吉loan动sdue任with捏inon龄eyea要r绵一年后到期先的长期借款位Long脖-term换loan晓sdue访over西one远year责2311抓应付债券马Bonds滑paya穴ble蚁23110邪1债券面李值Fac可eval楼ue,P捉arva歼lue躁23110其2债券溢橡价Pre监mium然onbo劲nds唉23110神3债券折障价Dis提count训onb盾onds艺23110即4应计利补息Acc盾rued蹈inter愈est浩2321城长期应付款巷Long斗-term柱acco衣untp讽ayabl糊e挠应付融资租吩赁款Ac怀crued股fina估ncial诵leas蜻eout秃lay宜一年内到期沈的长期应付如Long颤-term从acco绩untp猫ayabl足edue烛with柴inon忍eyea滩r搜一年后到期缓的长期应付君Long播-term坐acco凶untp艳ayabl状eove章rone取year抬骄2331真专项应付款断Spec桑ialp独ayabl吃e驼一年内到期医的专项应付敬Long浙-term袭spec阵ialp央ayabl某edue具with秀inon庭eyea狮r刺一年后到期梦的专项应付龟Long污-term鼻spec势ialp云ayabl价eove摇rone面year而浑2341火递延税款尘Defer陈ralt夫axes亦三、所有者燥权益类O起WNERS轨''EQ某UITY罚资本Ca骨pita妥3101慕实收资本(耽或股本)恨Paid-围upca锡pital双(ors比tock)捷榴实收资本念Paicl自-upc急apita巨l筒实收股本贤Paid-骨upst蹈ock努3103丹已归还投资求Inve庄stmen牌tRet怀urned庙公积男3111戒资本公积狠Capit呜alre宴serve车烤31110排1资本(拴或股本)溢躺价Cpi权tal(o负rSto糖ck)p烧remiu乱m抓31110浩2接受捐厘赠非现金资倦产准备R谊eceiv凝enon悲-cash蹦dona石tere辜serve菠罪31110抄3股权投哲资准备S夕tock跌right很inve谅stmen阵tres椒erves色添31110沫5拨款转奖入All估ocate棵sums办chan炒geove拨rin吴31110头6外币资水本折算差额虑Fore惭ignc厌urren墙cyca养pital蒜左31110鞭7其他资蓄本公积O雁ther长capit呢alre择serve作飘3121苗盈余公积谈Surpl纸usre荒serve眨s亡31210欣1法定盈购余公积L堤egal鸦surpl督us驱31210机2任意盈贿余公积F罪rees彻urplu厘sres测erves戒呀31210寄3法定公架益金Le闹galp皱ublic晃welf少aref斤und甘31210客4储备基举金Res寒erve携fund仁31210捆5企业发叛展基金E右nterp乎rise示expen惑sion圈fund馅31210问6利润归任还投资P印rofit碎scap脱itali日zado们nret悦urno杜finv燃estme袖nt封利润Pr区ofits掀秩3131徐本年利润如Curre惹ntye邻arpr理ofits填渗3141顺利润分配撒Profi渡tdis装tribu鲜tion往31410谷1其他转盈入Oth甲erch锅engeo杂veri放n理31410婚2提取法所定盈余公积扎With音drawa驳lleg器alsu乖rplus火房31410侄3提取法悼定公益金铺Withd学rawal坏lega顷lpub推licw肺elfar策efun明ds皆31410糕4提取储津备基金W曲ithdr猾awal泄reser乌vefu勾nd多31410利5提取企靠业发展基金野With哪drawa贫lres涛erve宗forb各usine闪ssex果pansi锻on幸31410摄6提取职羊工奖励及福英利基金W工ithdr蛋awal池staff闸and答worke结rs''开bonus临and吹welfa搬refu里nd薯31410效7利润归乱还投资P垃rofit湾scap聚itali介zado鞠nret伪urno帆finv躺estme工nt喘31410阶8应付优旬先股股利防Prefe秋rred粥Stock唯divi猜dends僻paya瓦ble抱31410泰9提取任鞭意盈余公积揪With虏drawa全loth这erco获mmon斜accum哥ulati赌onfu漂nd扯31411管0应付普丰通股股利茂Commo臣nSto狂ckdi喷viden架dspa帝yable爸壶31411顷1转作资木本(或股本戏)的普通股朴股利Co球mmon藏Stock慨divi乒dends乏chan柿geto型asse棋ts(or翅stoc采k)烧31411罚5未分配醒利润Un谁distr皱ibute耍dpro伶fit晋四、成本类患Cost泄裙4101去生产成本抖Cost风ofma舌nufac弄ture释41010尖1基本生熊产成本B魔asec该osto盒fman跳ufact庄ure戒41010便2辅助生决产成本A导uxili舅aryc小osto遮fman尽ufact动ure猎4105暴制造费用尚Manuf爽actur袖ingo凡verhe抢ad左材料费M羊ateri庸als榜管理人员工值资Exe让cutiv廉eSal别aries勤飘奖金Wa愤ges坦退职金R莲etire貌ment忌allow幸ance税补贴Bo拆nus姿外保劳务费竞Outs娃ourci葛ngfe诵e坛福利费E湖mploy播eebe圈nefit育s/wel蚀fare猾会议费C当ofere炕mce筝加班餐费培Speci蹲aldu嗽ties禾市内交通费芽Busi起ness沙trave鉴ling园通讯费C勿orres仙ponde现nce离电话费C序orres访ponde搬nce冰水电取暖费锁Wate像rand码Stea萍m绑税费Ta请xesa他nddu壮es宣租赁费R查ent急管理费M泄ainte饭nance撤替车辆维护费时Vehi驱cles法maint亚enanc萍e勒油料费V者ehicl旱esma内inten某ance迹培训费E袄ducat岔iona削ndtr除ainin励g以接待费E疮ntert讽ainme袖nt则图书、印刷烈费Boo奥ksan渔dpri刃nting私应运费Tr友anspo普tatio纺n纠保险费I易nsura耻ncep撇remiu筛m跳支付手续费毛Comm舅issio荐n炭杂费Su益ndry鸡charg里es怀折旧费D讽eprec室iatio漏nexp钩ense茫机物料消耗傻Arti号cleo弃fcon无sumpt摘ion积劳动保护费递Labo看rpro宴tecti议onfe春es召季节性停工器损失Lo拨sson跪seas仇onali坏tyce麦ssati达on拔4107爱劳务成本留Servi印ceco肉sts秀五、损益类洽Prof乘itan窑dlos迎s勾收入In错come籍业务收入口OPERA歌TING无INCOM稻E周5101府主营业务收裂入Pri川meop蜡erati扬ngre天venue凑挡产品销售收贯入Sal包esre礼venue位死服务收入且Servi盏cere敌venue秧哲5102然其他业务收雪入Oth积erop堪erati润ngre狐venue集皮材料销售涂Sales监mate牺rials沫代购代售妙包装物出租吐Wrap爪page纪lease完海出让资产使会用权收入忆Remis励erig两htof忍asse劣tsre论venue编舅返还所得税锡Reim贱burse邻ment阅ofin他come壮tax糊其他收入码Other债reve包nue逼5201贫投资收益贯Inves匆tment陕inco泥me背短期投资收净益Cur劳rent稍inves攀tment特inco敞me诚长期投资收舌益Lon狮g-ter蹲minv像estme偿ntin妨come芳计提的委托搅贷款减值准辽备Wit刺hdraw骑alof响entr烛ustl分oans垫reser唯ves刷5203粮补贴收入刘Subsi虚dize翅reven讲ue谣国家扶持补负贴收入S挣ubsid挤izer带evenu蝇efro唱mcou用ntry触其他补贴收鹰入Oth超ersu德bsidi壮zere梢venue撞某5301往营业外收入摩NON-私OPERA管TING研INCOM唇E塔非货币性交慌易收益N描on-ca垫shde舰alin霉come忧现金溢余救Cash凉overa倡ge纤处置固定资免产净收益佛Neti颠ncome眼ond逗ispos弟alof赏fixe补dass波ets联出售无形资芝产收益I晌ncome松ons葵ales奋ofin征tangi格blea确ssets堂越固定资产盘与盈Fix灵edas屠sets益inven反tory疑profi蜻t鼠罚款净收入嚷Net努amerc块ement沿inco氧me眨支出Ou险tlay影业务支出蛋Reven工uech钱arges好升5401向主营业务成深本Ope多ratin梦gcos镰ts急产品销售成习本Cos参tof户goods杯sold扑曲服务成本呜Cost咱ofse乖rvice蜻府5402燃主营业务税概金及附加浸Taxa驰ndas袭socia忧tech炮arge装营业税S聋ales雅tax晒消费税C馅onsum荷ption暖tax组城市维护建漏设税Ta但xfor破main溪taini龄ngan两dbui疑lding舒citi委es晴资源税R纪esour辩cest院ax银土地增值税占Incr为ement抖tax术onla庭ndva卡lue侨5405肯其他业务支迅出Oth道erbu松sines悼sexp丑ense饥销售其他材尘料成本O详ther聋cost贵ofma厘teria盯lsal卧e车其他劳务成演本Oth吨erco舍stof围serv持ice逮其他业务税决金及附加费移Othe唤rtax欺and签assoc半iate期charg骑e涂费用Ex送pense酒s难5501泄营业费用烈Opera丙ting驴expen舅ses棕代销手续费这Cons卡ignme额ntco副mmiss愿ionc攻harge昼馋运杂费T旦ransp赞otati涝on词保险费I掉nsura邪ncep智remiu遍m询展览费E撑xhibi李tion默fees筐广告费A骨dvert延ising宾fees渗富5502隔管理费用尤Admin道isstr染ative从expe飘nses出职工工资衔Staff桶Sala野ries峰修理费R不epair锅char刊ge稍低值易耗摊疑销Art市icle盖ofco醉nsump骤tion册办公费O尸ffice纤allo饺wance袋架差旅费T帽ravel秃ling要expen咐se吹工会经费求Labou地runi乒onex技pendi颈ture捎研究与开发诚费Res奶earch夺and蹈devel李opmen撞tex