會計英語基礎詞匯匯集

1、大家網會計英語論壇會計基礎詞匯匯集共分賬目名詞和常用會計用語兩大類。帳目名詞一、 資產類 Assets 流動資產 Current assets 貨幣資金 Cash and cash equivalents 現金 Cash 銀行存款 Cash in bank 其他貨幣資金 Other cash and cash equivalents 外埠存款 Other city Cash in bank 銀行本票 Cashier''s cheque 銀行匯票 Bank draft 信用卡 Credit card 信用證保證金 L/C Guarantee deposits 存出投資款 Refu

2、ndable deposits 短期投資 Short-term investments 股票 Short-term investments - stock 債券 Short-term investments - corporate bonds 基金 Short-term investments - corporate funds 其他 Short-term investments - other 短期投資跌價準備 Short-term investments falling price reserves 應收款 Account receivable 應收票據 Note receivable 銀

3、行承兌匯票 Bank acceptance 商業(yè)承兌匯票 Trade acceptance 應收股利 Dividend receivable 應收利息 Interest receivable 應收賬款 Account receivable 其他應收款 Other notes receivable 壞賬準備 Bad debt reserves 預付賬款 Advance money 應收補貼款 Cover deficit by state subsidies of receivable 庫存資產 Inventories 物資采購 Supplies purchasing 原材料 Raw materi

4、als 包裝物 Wrappage 低值易耗品 Low-value consumption goods 材料成本差異 Materials cost variance 自制半成品 Semi-Finished goods 庫存商品 Finished goods 商品進銷差價 Differences between purchasing and selling price 委托加工物資 Work in process - outsourced 委托代銷商品 Trust to and sell the goods on a commission basis 受托代銷商品 Commissioned and

5、 sell the goods on a commission basis 存貨跌價準備 Inventory falling price reserves 分期收款發(fā)出商品 Collect money and send out the goods by stages 待攤費用 Deferred and prepaid expenses 長期投資 Long-term investment 長期股權投資 Long-term investment on stocks 股票投資 Investment on stocks 其他股權投資 Other investment on stocks 長期債權投資

6、Long-term investment on bonds 債券投資 Investment on bonds 其他債權投資 Other investment on bonds 長期投資減值準備 Long-term investments depreciation reserves 股權投資減值準備 Stock rights investment depreciation reserves 債權投資減值準備 Bcreditor''s rights investment depreciation reserves 委托貸款 Entrust loans 本金 Principal 利息

7、 Interest 減值準備 Depreciation reserves 固定資產 Fixed assets 房屋 Building 建筑物 Structure 機器設備 Machinery equipment 運輸設備 Transportation facilities 工具器具 Instruments and implement 累計折舊 Accumulated depreciation 固定資產減值準備 Fixed assets depreciation reserves 房屋、建筑物減值準備 Building/structure depreciation reserves 機器設備減值

8、準備 Machinery equipment depreciation reserves 工程物資 Project goods and material 專用材料 Special-purpose material 專用設備 Special-purpose equipment 預付大型設備款 Prepayments for equipment 為生產準備的工具及器具 Preparative instruments and implement for fabricate 在建工程 Construction-in-process 安裝工程 Erection works 在安裝設備 Erecting

9、equipment-in-process 技術改造工程 Technical innovation project 大修理工程 General overhaul project 在建工程減值準備 Construction-in-process depreciation reserves 固定資產清理 Liquidation of fixed assets 無形資產 Intangible assets 專利權 Patents 非專利技術 Non-Patents 商標權 Trademarks, Trade names 著作權 Copyrights 土地使用權 Tenure 商譽 Goodwill 無

10、形資產減值準備 Intangible Assets depreciation reserves 專利權減值準備 Patent rights depreciation reserves 商標權減值準備 trademark rights depreciation reserves 未確認融資費用 Unacknowledged financial charges 待處理財產損溢 Wait deal assets loss or income 待處理財產損溢 Wait deal assets loss or income 待處理流動資產損溢 Wait deal intangible assets lo

11、ss or income 待處理固定資產損溢 Wait deal fixed assets loss or income 二、負債類 Liability 短期負債 Current liability 短期借款 Short-term borrowing 應付票據 Notes payable 銀行承兌匯票 Bank acceptance 商業(yè)承兌匯票 Trade acceptance 應付賬款 Account payable 預收賬款 Deposit received 代銷商品款 Proxy sale goods revenue 應付工資 Accrued wages 應付福利費 Accrued w

12、elfarism 應付股利 Dividends payable 應交稅金 Tax payable 應交增值稅 value added tax payable 進項稅額 Withholdings on VAT 已交稅金 Paying tax 轉出未交增值稅 Unpaid VAT changeover 減免稅款 Tax deduction 銷項稅額 Substituted money on VAT 出口退稅 Tax reimbursement for export 進項稅額轉出 Changeover withnoldings on VAT 出口抵減內銷產品應納稅額 Export deduct do

13、mestic sales goods tax 轉出多交增值稅 Overpaid VAT changeover 未交增值稅 Unpaid VAT 應交營業(yè)稅 Business tax payable 應交消費稅 Consumption tax payable 應交資源稅 Resources tax payable 應交所得稅 Income tax payable 應交土地增值稅 Increment tax on land value payable 應交城市維護建設稅 Tax for maintaining and building cities payable 應交房產稅 Housing pr

14、operty tax payable 應交土地使用稅 Tenure tax payable 應交車船使用稅 Vehicle and vessel usage license plate tax(VVULPT) payable 應交個人所得稅 Personal income tax payable 其他應交款 Other fund in conformity with paying 其他應付款 Other payables 預提費用 Drawing expense in advance 其他負債 Other liabilities 待轉資產價值 Pending changerover asset

15、s value 預計負債 Anticipation liabilities 長期負債 Long-term Liabilities 長期借款 Long-term loans 一年內到期的長期借款 Long-term loans due within one year 一年后到期的長期借款 Long-term loans due over one year 應付債券 Bonds payable 債券面值 Face value, Par value 債券溢價 Premium on bonds 債券折價 Discount on bonds 應計利息 Accrued interest 長期應付款 Lon

16、g-term account payable 應付融資租賃款 Accrued financial lease outlay 一年內到期的長期應付 Long-term account payable due within one year 一年后到期的長期應付 Long-term account payable over one year 專項應付款 Special payable 一年內到期的專項應付 Long-term special payable due within one year 一年后到期的專項應付 Long-term special payable over one year

17、遞延稅款 Deferral taxes所有者權益類 OWNERS'' EQUITY三 資本類 Capital 實收資本(或股本) Paid-up capital(or stock) 實收資本 Paicl-up capital 實收股本 Paid-up stock 已歸還投資 Investment Returned 公積 資本公積 Capital reserve 資本(或股本)溢價 Cpital(or Stock) premium 接受捐贈非現金資產準備 Receive non-cash donate reserve 股權投資準備 Stock right investment r

18、eserves 撥款轉入 Allocate sums changeover in 外幣資本折算差額 Foreign currency capital 其他資本公積 Other capital reserve 盈余公積 Surplus reserves 法定盈余公積 Legal surplus 任意盈余公積 Free surplus reserves 法定公益金 Legal public welfare fund 儲備基金 Reserve fund 企業(yè)發(fā)展基金 Enterprise expension fund 利潤歸還投資 Profits capitalizad on return of i

19、nvestment 利潤 Profits 本年利潤 Current year profits 利潤分配 Profit distribution 其他轉入 Other chengeover in 提取法定盈余公積 Withdrawal legal surplus 提取法定公益金 Withdrawal legal public welfare funds 提取儲備基金 Withdrawal reserve fund 提取企業(yè)發(fā)展基金 Withdrawal reserve for business expansion 提取職工獎勵及福利基金 Withdrawal staff and workers&

20、#39;' bonus and welfare fund 利潤歸還投資 Profits capitalizad on return of investment 應付優(yōu)先股股利 Preferred Stock dividends payable 提取任意盈余公積 Withdrawal other common accumulation fund 應付普通股股利 Common Stock dividends payable 轉作資本(或股本)的普通股股利 Common Stock dividends change to assets(or stock)未分配利潤 Undistributed

21、 profit 四、成本類 Cost 生產成本 Cost of manufacture 基本生產成本 Base cost of manufacture 輔助生產成本 Auxiliary cost of manufacture 制造費用 Manufacturing overhead 材料費 Materials 管理人員工資 Executive Salaries 獎金 Wages 退職金 Retirement allowance 補貼 Bonus 外保勞務費 Outsourcing fee 福利費 Employee benefits/welfare 會議費 Coferemce 加班餐費 Speci

22、al duties 市內交通費 Business traveling 通訊費 Correspondence 電話費 Correspondence 水電取暖費 Water and Steam 稅費 Taxes and dues 租賃費 Rent 管理費 Maintenance 車輛維護費 Vehicles maintenance 油料費 Vehicles maintenance 培訓費 Education and training 接待費 Entertainment 圖書、印刷費 Books and printing 運費 Transpotation 保險費 Insurance premium

23、支付手續(xù)費 Commission 雜費 Sundry charges 折舊費 Depreciation expense 機物料消耗 Article of consumption 勞動保護費 Labor protection fees 季節(jié)性停工損失 Loss on seasonality cessation 勞務成本 Service costs五、損益類 Profit and loss 收入 Income 業(yè)務收入 OPERATING INCOME 主營業(yè)務收入 Prime operating revenue 產品銷售收入 Sales revenue 服務收入 Service revenue

24、其他業(yè)務收入 Other operating revenue 材料銷售 Sales materials 代購代售 包裝物出租 Wrappage lease 出讓資產使用權收入 Remise right of assets revenue 返還所得稅 Reimbursement of income tax 其他收入 Other revenue 投資收益 Investment income 短期投資收益 Current investment income 長期投資收益 Long-term investment income 計提的委托貸款減值準備 Withdrawal of entrust loa

25、ns reserves 補貼收入 Subsidize revenue 國家扶持補貼收入 Subsidize revenue from country 其他補貼收入 Other subsidize revenue 營業(yè)外收入 NON-OPERATING INCOME 非貨幣性交易收益 Non-cash deal income 現金溢余 Cash overage 處置固定資產凈收益 Net income on disposal of fixed assets 出售無形資產收益 Income on sales of intangible assets 固定資產盤盈 Fixed assets inve

26、ntory profit 罰款凈收入 Net amercement income 支出 Outlay 業(yè)務支出 Revenue charges 主營業(yè)務成本 Operating costs 產品銷售成本 Cost of goods sold 服務成本 Cost of service 主營業(yè)務稅金及附加 Tax and associate charge 營業(yè)稅 Sales tax 消費稅 Consumption tax 城市維護建設稅 Tax for maintaining and building cities 資源稅 Resources tax 土地增值稅 Increment tax on

27、land value 5405 其他業(yè)務支出 Other business expense 銷售其他材料成本 Other cost of material sale 其他勞務成本 Other cost of service 其他業(yè)務稅金及附加費 Other tax and associate charge 費用 Expenses 營業(yè)費用 Operating expenses 代銷手續(xù)費 Consignment commission charge 運雜費 Transpotation 保險費 Insurance premium 展覽費 Exhibition fees 廣告費 Advertisin

28、g fees 管理費用 Administrative expenses 職工工資 Staff Salaries 修理費 Repair charge 低值易耗攤銷 Article of consumption 辦公費 Office allowance 差旅費 Travelling expense 工會經費 Labour union expenditure 研究與開發(fā)費 Research and development expense 福利費 Employee benefits/welfare 職工教育經費 Personnel education 待業(yè)保險費 Unemployment insura

29、nce 勞動保險費 Labour insurance 醫(yī)療保險費 Medical insurance 會議費 Conference 聘請中介機構費 Intermediary organs 咨詢費 Consult fees 訴訟費 Legal cost 業(yè)務招待費 Business entertainment 技術轉讓費 Technology transfer fees 礦產資源補償費 Mineral resources compensation fees 排污費 Pollution discharge fees 房產稅 Housing property tax 車船使用稅 Vehicle and vessel usage license plate tax(VVULPT) 土地使用稅 Tenure tax 印花稅 Stamp tax 財務費用 Finance charge 利息支出 Interest exchange 匯兌損失 Foreign exchange los