(完整word版)金融及财务会计类英语词汇大全financial

一、资产类Assets

流动资产Currentassets

货币资金Cashandcashequivalents

1001现金Cash

1002银行存款Cashinbank

1009其他货币资金Othercashandcashequivalents

'100901外埠存款OthercityCashinbank

'100902银行本票Cashier'scheque

'100903银行汇票Bankdraft

'100904信用卡Creditcard

'100905信用证保证金L/CGuaranteedeposits

'100906存出投资款Refundabledeposits

1101短期投资Short-terminvestments

'110101股票Short-terminvestments-stock

'110102债券Short-terminvestments-corporatebonds

'110103基金Short-terminvestments-corporatefunds

'110110其他Short-terminvestments-other

1102短期投资跌价准备Short-terminvestmentsfallingpricereserves

应收款Accountreceivable

1111应收票据Notereceivable

银行承兑汇票Bankacceptance

商业承兑汇票Tradeacceptance

1121应收股利Dividendreceivable

1122应收利息Interestreceivable

1131应收账款Accountreceivable

1133其他应收款Othernotesreceivable

1141坏账准备Baddebtreserves

1151预付账款Advancemoney

1161应收补贴款Coverdeficitbystatesubsidiesofreceivable

库存资产Inventories

1201物资采购Suppliespurchasing

1211原材料Rawmaterials

1221包装物Wrappage

1231低值易耗品Low-valueconsumptiongoods

1232材料成本差异Materialscostvariance

1241自制半成品Semi-Finishedgoods

1243库存商品Finishedgoods

1244商品进销差价Differencesbetweenpurchasingandsellingprice

1251委托加工物资Workinprocess-outsourced

1261委托代销商品Trusttoandsellthegoodsonacommissionbasis

1271受托代销商品Commissionedandsellthegoodsonacommissionbasis

1281存货跌价准备Inventoryfallingpricereserves

1291分期收款发出商品Collectmoneyandsendoutthegoodsbystages

1301待摊费用Deferredandprepaidexpenses

长期投资Long-terminvestment

1401长期股权投资Long-terminvestmentonstocks

'140101股票投资Investmentonstocks

'140102其他股权投资Otherinvestmentonstocks

1402长期债权投资Long-terminvestmentonbonds

'140201债券投资Investmentonbonds

'140202其他债权投资Otherinvestmentonbonds

1421长期投资减值准备Long-terminvestmentsdepreciationreserves

股权投资减值准备Stockrightsinvestmentdepreciationreserves

债权投资减值准备Bcreditor'srightsinvestmentdepreciationreserves

1431委托贷款Entrustloans

'143101本金Principal

'143102利息Interest

'143103减值准备Depreciationreserves

1501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

1502累计折旧Accumulateddepreciation

1505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Machineryequipmentdepreciationreserves

1601工程物资Projectgoodsandmaterial

'160101专用材料Special-purposematerial

'160102专用设备Special-purposeequipment

'160103预付大型设备款Prepaymentsforequipment

'160104为生产准备的工具及器具Preparativeinstrumentsandimplementforfabricate

1603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Generaloverhaulproject

1605在建工程减值准备Construction-in-processdepreciationreserves

1701固定资产清理Liquidationoffixedassets

1801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Goodwill

1805无形资产减值准备IntangibleAssetsdepreciationreserves

专利权减值准备Patentrightsdepreciationreserves

商标权减值准备trademarkrightsdepreciationreserves

1815未确认融资费用Unacknowledgedfinancialcharges

待处理财产损溢Waitdealassetslossorincome

1901长期待摊费用Long-termdeferredandprepaidexpenses

1911待处理财产损溢Waitdealassetslossorincome

191101待处理流动资产损溢Waitdealintangibleassetslossorincome

191102待处理固定资产损溢Waitdealfixedassetslossorincome

二、负债类Liability

短期负债Currentliability

2101短期借款Short-termborrowing

2111应付票据Notespayable

银行承兑汇票Bankacceptance

商业承兑汇票Tradeacceptance

2121应付账款Accountpayable

2131预收账款Depositreceived

2141代销商品款Proxysalegoodsrevenue

2151应付工资Accruedwages

2153应付福利费Accruedwelfarism

2161应付股利Dividendspayable

2171应交税金Taxpayable

'217101应交增值税valueaddedtaxpayable

'21710101进项税额WithholdingsonVAT

'21710102已交税金Payingtax

'21710103转出未交增值税UnpaidVATchangeover

'21710104减免税款Taxdeduction

'21710105销项税额SubstitutedmoneyonVAT

'21710106出口退税Taxreimbursementforexport

'21710107进项税额转出ChangeoverwithnoldingsonVAT

'21710108出口抵减内销产品应纳税额Exportdeductdomesticsalesgoodstax

'21710109转出多交增值税OverpaidVATchangeover

'21710110未交增值税UnpaidVAT

'217102应交营业税Businesstaxpayable

'217103应交消费税Consumptiontaxpayable

'217104应交资源税Resourcestaxpayable

'217105应交所得税Incometaxpayable

'217106应交土地增值税Incrementtaxonlandvaluepayable

'217107应交城市维护建设税Taxformaintainingandbuildingcitiespayable

'217108应交房产税Housingpropertytaxpayable

'217109应交土地使用税Tenuretaxpayable

'217110应交车船使用税Vehicleandvesselusagelicenseplatetax(VVULPT)payable

'217111应交个人所得税Personalincometaxpayable

2176其他应交款Otherfundinconformitywithpaying

2181其他应付款Otherpayables

2191预提费用Drawingexpenseinadvance

其他负债Otherliabilities

2201待转资产价值Pendingchangeroverassetsvalue

2211预计负债Anticipationliabilities

长期负债Long-termLiabilities

2301长期借款Long-termloans

一年内到期的长期借款Long-termloansduewithinoneyear

一年后到期的长期借款Long-termloansdueoveroneyear

2311应付债券Bondspayable

'231101债券面值Facevalue,Parvalue

'231102债券溢价Premiumonbonds

'231103债券折价Discountonbonds

'231104应计利息Accruedinterest

2321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-termaccountpayableoveroneyear

2331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-termspecialpayableoveroneyear

2341递延税款Deferraltaxes

三、所有者权益类OWNERS'EQUITY

资本Capital

3101实收资本(或股本)Paid-upcapital(orstock)

实收资本Paicl-upcapital

实收股本Paid-upstock

3103已归还投资InvestmentReturned

公积

3111资本公积Capitalreserve

'311101资本(或股本)溢价Cpital(orStock)premium

'311102接受捐赠非现金资产准备Receivenon-cashdonatereserve

'311103股权投资准备Stockrightinvestmentreserves

'311105拨款转入Allocatesumschangeoverin

'311106外币资本折算差额Foreigncurrencycapital

'311107其他资本公积Othercapitalreserve

3121盈余公积Surplusreserves

'312101法定盈余公积Legalsurplus

'312102任意盈余公积Freesurplusreserves

'312103法定公益金Legalpublicwelfarefund

'312104储备基金Reservefund

'312105企业发展基金Enterpriseexpensionfund

'312106利润归还投资Profitscapitalizadonreturnofinvestment

利润Profits

3131本年利润Currentyearprofits

3141利润分配Profitdistribution

'314101其他转入Otherchengeoverin

'314102提取法定盈余公积Withdrawallegalsurplus

'314103提取法定公益金Withdrawallegalpublicwelfarefunds

'314104提取储备基金Withdrawalreservefund

'314105提取企业发展基金Withdrawalreserveforbusinessexpansion

'314106提取职工奖励及福利基金Withdrawalstaffandworkers'bonusandwelfarefund

'314107利润归还投资Profitscapitalizadonreturnofinvestment

'314108应付优先股股利PreferredStockdividendspayable

'314109提取任意盈余公积Withdrawalothercommonaccumulationfund

'314110应付普通股股利CommonStockdividendspayable

'314111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Cost

4101生产成本Costofmanufacture

'410101基本生产成本Basecostofmanufacture

'410102辅助生产成本Auxiliarycostofmanufacture

4105制造费用Manufacturingoverhead

材料费Materials

管理人员工资ExecutiveSalaries

奖金Wages

退职金Retirementallowance

补贴Bonus

外保劳务费Outsourcingfee

福利费Employeebenefits/welfare

会议费Coferemce

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

接待费Entertainment

图书、印刷费Booksandprinting

运费Transpotation

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Lossonseasonalitycessation

4107劳务成本Servicecosts

五、损益类Profitandloss

收入Income

业务收入OPERATINGINCOME

5101主营业务收入Primeoperatingrevenue

产品销售收入Salesrevenue

服务收入Servicerevenue

5102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Otherrevenue

5201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Withdrawalofentrustloansreserves

5203补贴收入Subsidizerevenue

国家扶持补贴收入Subsidizerevenuefromcountry

其他补贴收入Othersubsidizerevenue

5301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Netamercementincome

支出Outlay

业务支出Revenuecharges

5401主营业务成本Operatingcosts

产品销售成本Costofgoodssold

服务成本Costofservice

5402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Incrementtaxonlandvalue

5405其他业务支出Otherbusinessexpense

销售其他材料成本Othercostofmaterialsale

其他劳务成本Othercostofservice

其他业务税金及附加费Othertaxandassociatecharge

费用Expenses

5501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

5502管理费用Adminisstrativeexpenses

职工工资StaffSalaries

修理费Repaircharge

低值易耗摊销Articleofconsumption

办公费Officeallowance

差旅费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Technologytransferfees

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

5503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-borrowingcost

5601营业外支出Nonbusinessexpenditure

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Amercementoutlay

5701所得税Incometax

以前年度损益调整Prioryearincomeadjustment

现金Cashinhand

银行存款Cashinbank

其他货币资金-外埠存款Othermonetaryassets-cashinothercities

其他货币资金-银行本票Othermonetaryassets-cashier‘scheck

其他货币资金-银行汇票Othermonetaryassets-bankdraft

其他货币资金-信用卡Othermonetaryassets-creditcards

其他货币资金-信用证保证金Othermonetaryassets-L/Cdeposit

其他货币资金-存出投资款Othermonetaryassets-cashforinvestment

短期投资-股票投资Investments-Shortterm-stocks

短期投资-债券投资Investments-Shortterm-bonds

短期投资-基金投资Investments-Shortterm-funds

短期投资-其他投资Investments-Shortterm-others

短期投资跌价准备Provisionforshort-terminvestment

长期股权投资-股票投资Longtermequityinvestment-stocks

长期股权投资-其他股权投资Longtermequityinvestment-others

长期债券投资-债券投资Longtermsecuritiesinvestemnt-bonds

长期债券投资-其他债权投资Longtermsecuritiesinvestment-others

长期投资减值准备Provisionforlong-terminvestment

应收票据Notesreceivable

应收股利Dividendsreceivable

应收利息Interestreceivable

应收帐款Tradedebtors

坏帐准备-应收帐款Provisionfordoubtfuldebts-tradedebtors

预付帐款Prepayment

应收补贴款Allowancereceivable

其他应收款Otherdebtors

坏帐准备-其他应收款Provisionfordoubtfuldebts-otherdebtors

其他流动资产Othercurrentassets

物资采购Purchase

原材料Rawmaterials

包装物Packingmaterials

低值易耗品Lowvalueconsumbles

材料成本差异Materialcostdifference

自制半成品Self-manufacturedgoods

库存商品Finishedgoods

商品进销差价Differencebetweenpurchase&salesofcommodities

委托加工物资Consignedprocessiongmaterial

委托代销商品Consignment-out

受托代销商品Consignment-in

分期收款发出商品Goodsoninstalmentsales

存货跌价准备Provisionforobsoletestocks

待摊费用Prepaidexpenses

待处理流动资产损益UnsettledG/Loncurrentassets

待处理固定资产损益UnsettledG/Lonfixedassets

委托贷款-本金Consignmentloan-principle

委托贷款-利息Consignmentloan-interest

委托贷款-减值准备Consignmentloan-provision

固定资产-房屋建筑物Fixedassets-Buildings

固定资产-机器设备Fixedassets-Plantandmachinery

固定资产-电子设备、器具及家具Fixedassets-ElectronicEquipment,furnitureandfixtures

固定资产-运输设备Fixedassets-Automobiles

累计折旧Accumulateddepreciation

固定资产减值准备Impairmentoffixedassets

工程物资-专用材料Projectmaterial-specificmaterials

工程物资-专用设备Projectmaterial-specificequipment

工程物资-预付大型设备款Projectmaterial-prepaidforequipment

工程物资-为生产准备的工具及器具Projectmaterial-toolsandfacilitiesforproduction

在建工程Constructioninprogress

在建工程减值准备Impairmentofconstructioninprogress

固定资产清理Disposaloffixedassets

无形资产-专利权Intangibleassets-patent

无形资产-非专利技术Intangibleassets-industrialpropertyandknow-how

无形资产-商标权Intangibleassets-trademarkrights

无形资产-土地使用权Intangibleassets-landuserights

无形资产-商誉Intangibleassets-goodwill

无形资产减值准备Impairmentofintangibleassets

长期待摊费用Deferredassets

未确认融资费用Unrecognizedfinancefees

其他长期资产Otherlongtermassets

递延税款借项Deferredassetsdebits

应付票据Notespayable

应付帐款Tradecreditors

预收帐款Adanvancesfromcustomers

代销商品款Consignment-inpayables

其他应交款Otherpayabletogovernment

其他应付款Othercreditors

应付股利Proposeddividends

待转资产价值Donatedassets

预计负债Accruedliabilities

应付短期债券Short-termdebenturespayable

其他流动负债Othercurrentliabilities

预提费用Accruedexpenses

应付工资Payrollpayable

应付福利费Welfarepayable

短期借款-抵押借款Bankloans-Shortterm-pledged

短期借款-信用借款Bankloans-Shortterm-credit

短期借款-担保借款Bankloans-Shortterm-guaranteed

一年内到期长期借款Longtermloansduewithinoneyear

一年内到期长期应付款Longtermpayableduewithinoneyear

长期借款Bankloans-Longterm

应付债券-债券面值Bondpayable-Parvalue

应付债券-债券溢价Bondpayable-Excess

应付债券-债券折价Bondpayable-Discount

应付债券-应计利息Bondpayable-Accruedinterest

长期应付款Longtermpayable

专项应付款Specificpayable

其他长期负债Otherlongtermliabilities

应交税金-所得税Taxpayable-incometax

应交税金-增值税Taxpayable-VAT

应交税金-营业税Taxpayable-businesstax

应交税金-消费税Taxpayable-consumabletax

应交税金-其他Taxpayable-others

递延税款贷项Deferredtaxationcredit

股本Sharecapital

已归还投资Investmentreturned

利润分配-其他转入Profitappropriation-othertransferin

利润分配-提取法定盈余公积Profitappropriation-statutorysurplusreserve

利润分配-提取法定公益金Profitappropriation-statutorywelfarereserve

利润分配-提取储备基金Profitappropriation-reservefund

利润分配-提取企业发展基金Profitappropriation-enterprisedevelopmentfund

利润分配-提取职工奖励及福利基金Profitappropriation-staffbonusandwelfarefund

利润分配-利润归还投资Profitappropriation-returninvestmentbyprofit

利润分配-应付优先股股利Profitappropriation-preferencesharesdividends

利润分配-提取任意盈余公积Profitappropriation-othersurplusreserve

利润分配-