會計類英語單詞

1、會計類英語單詞一、資產類 Assets 流動資產 Current assets 貨幣資金 Cash and cash equivalents 1001 現(xiàn)金 Cash 1002 銀行存款 Cash in bank 1009 其他貨幣資金 Other cash and cash equivalents ´100901 外埠存款 Other city Cash in bank ´100902 銀行本票 Cashier´s cheque ´100903 銀行匯票 Bank draf

2、t ´100904 信用卡 Credit card ´100905 信用證保證金 L/C Guarantee deposits ´100906 存出投資款 Refundable deposits 1101 短期投資 Short-term investments ´110101 股票 Short-term investments - stock ´110102 債券 Short-term investments - corporate bonds ´110103 基金

3、 Short-term investments - corporate funds ´110110 其他 Short-term investments - other 1102 短期投資跌價準備 Short-term investments falling price reserves 應收款 Account receivable 1111 應收票據 Note receivable 銀行承兌匯票 Bank acceptance 商業(yè)承兌匯票 Trade acceptance 1121 應收股利 Dividend r

4、eceivable 1122 應收利息 Interest receivable 1131 應收賬款 Account receivable 1133 其他應收款 Other notes receivable 1141 壞賬準備 Bad debt reserves 1151 預付賬款 Advance money 1161 應收補貼款 Cover deficit by state subsidies of receivable 庫存資產 Inventories 1201 物資采購 Supplies purchasing&

5、#160;1211 原材料 Raw materials 1221 包裝物 Wrappage 1231 低值易耗品 Low-value consumption goods 1232 材料成本差異 Materials cost variance 1241 自制半成品 Semi-Finished goods 1243 庫存商品 Finished goods 1244 商品進銷差價 Differences between purchasing and selling price 1251 委托加工物資 Work in process

6、 - outsourced 1261 委托代銷商品 Trust to and sell the goods on a commission basis 1271 受托代銷商品 Commissioned and sell the goods on a commission basis 1281 存貨跌價準備 Inventory falling price reserves 1291 分期收款發(fā)出商品 Collect money and send out the goods by stages 1301 待攤費用 Deferred and prep

7、aid expenses 長期投資 Long-term investment 1401 長期股權投資 Long-term investment on stocks ´140101 股票投資 Investment on stocks ´140102 其他股權投資 Other investment on stocks 1402 長期債權投資 Long-term investment on bonds ´140201 債券投資 Investment on bonds ´140202 其他債權

8、投資 Other investment on bonds 1421 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 1431 委托貸款 Entrust loans ´143101 本金 Principal ´143102

9、 利息 Interest ´143103 減值準備 Depreciation reserves 1501 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 1502 累計折舊 Accumulated depreciation 1505 固定資產減值準備 Fixed assets depr

10、eciation reserves 房屋、建筑物減值準備 Building/structure depreciation reserves 機器設備減值準備 Machinery equipment depreciation reserves 1601 工程物資 Project goods and material ´160101 專用材料 Special-purpose material ´160102 專用設備 Special-purpose equipment ´160103 預付大型設備款 Prep

11、ayments for equipment ´160104 為生產準備的工具及器具 Preparative instruments and implement for fabricate 1603 在建工程 Construction-in-process 安裝工程 Erection works 在安裝設備 Erecting equipment-in-process 技術改造工程 Technical innovation project 大修理工程 General overhaul project 1605 在建工程

12、減值準備 Construction-in-process depreciation reserves 1701 固定資產清理 Liquidation of fixed assets 1801 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 1805 無形資產減值準備 Intangible Assets deprec

13、iation reserves 專利權減值準備 Patent rights depreciation reserves 商標權減值準備 trademark rights depreciation reserves 1815 未確認融資費用 Unacknowledged financial charges 待處理財產損溢 Wait deal assets loss or income 1901 長期待攤費用 Long-term deferred and prepaid expenses 1911 待處理財產損溢 Wait deal as

14、sets loss or income ´191101待處理流動資產損溢 Wait deal intangible assets loss or income ´191102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 2101 短期借款 Short-term borrowing 2111 應付票據 Notes payable 銀行承兌匯票 Bank acceptance

15、0;商業(yè)承兌匯票 Trade acceptance 2121 應付賬款 Account payable 2131 預收賬款 Deposit received 2141 代銷商品款 Proxy sale goods revenue 2151 應付工資 Accrued wages 2153 應付福利費 Accrued welfarism 2161 應付股利 Dividends payable 2171 應交稅金 Tax payable ´217101 應交增值稅 value added tax payable

16、 ´21710101 進項稅額 Withholdings on VAT ´21710102 已交稅金 Paying tax ´21710103 轉出未交增值稅 Unpaid VAT changeover ´21710104 減免稅款 Tax deduction ´21710105 銷項稅額 Substituted money on VAT ´21710106 出口退稅 Tax reimbursement for export ´21710107 進項稅額轉

17、出 Changeover withnoldings on VAT ´21710108 出口抵減內銷產品應納稅額 Export deduct domestic sales goods tax ´21710109 轉出多交增值稅 Overpaid VAT changeover ´21710110 未交增值稅 Unpaid VAT ´217102 應交營業(yè)稅 Business tax payable ´217103 應交消費稅 Consumption tax payable ´21

18、7104 應交資源稅 Resources tax payable ´217105 應交所得稅 Income tax payable ´217106 應交土地增值稅 Increment tax on land value payable ´217107 應交城市維護建設稅 Tax for maintaining and building cities payable ´217108 應交房產稅 Housing property tax payable ´217109 應交土地使用稅 Tenure

19、tax payable ´217110 應交車船使用稅 Vehicle and vessel usage license plate tax(VVULPT) payable ´217111 應交個人所得稅 Personal income tax payable 2176 其他應交款 Other fund in conformity with paying 2181 其他應付款 Other payables 2191 預提費用 Drawing expense in advance 其他負債 Other liabili

20、ties 2201 待轉資產價值 Pending changerover assets value 2211 預計負債 Anticipation liabilities 長期負債 Long-term Liabilities 2301 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 2311 應付債券 Bonds payable ´

21、231101 債券面值 Face value, Par value ´231102 債券溢價 Premium on bonds ´231103 債券折價 Discount on bonds ´231104 應計利息 Accrued interest 2321 長期應付款 Long-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 ye

22、ar 一年后到期的長期應付 Long-term account payable over one year 2331 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 2341 遞延稅款 Deferral taxes 三、所有者權益類 OWNERS´ EQUITY 資本 Capita 3101 實收

23、資本(或股本) Paid-up capital(or stock) 實收資本 Paicl-up capital 實收股本 Paid-up stock 3103 已歸還投資 Investment Returned 公積 3111 資本公積 Capital reserve ´311101 資本(或股本)溢價 Cpital(or Stock) premium ´311102 接受捐贈非現(xiàn)金資產準備 Receive non-cash donate reserve ´311103 股權投資準備

24、Stock right investment reserves ´311105 撥款轉入 Allocate sums changeover in ´311106 外幣資本折算差額 Foreign currency capital ´311107 其他資本公積 Other capital reserve 3121 盈余公積 Surplus reserves ´312101 法定盈余公積 Legal surplus ´312102 任意盈余公積 Free surplus reserves&

25、#160;´312103 法定公益金 Legal public welfare fund ´312104 儲備基金 Reserve fund ´312105 企業(yè)發(fā)展基金 Enterprise expension fund ´312106 利潤歸還投資 Profits capitalizad on return of investment 利潤 Profits 3131 本年利潤 Current year profits 3141 利潤分配 Profit distribution &#

26、180;314101 其他轉入 Other chengeover in ´314102 提取法定盈余公積 Withdrawal legal surplus ´314103 提取法定公益金 Withdrawal legal public welfare funds ´314104 提取儲備基金 Withdrawal reserve fund ´314105 提取企業(yè)發(fā)展基金 Withdrawal reserve for business expansion ´314106 提取職工獎勵及福利基金

27、Withdrawal staff and workers´ bonus and welfare fund ´314107 利潤歸還投資 Profits capitalizad on return of investment ´314108 應付優(yōu)先股股利 Preferred Stock dividends payable ´314109 提取任意盈余公積 Withdrawal other common accumulation fund ´314110 應付普通股股利 Common Stock divid

28、ends payable ´314111 轉作資本(或股本)的普通股股利 Common Stock dividends change to assets(or stock) ´314115 未分配利潤 Undistributed profit 四、成本類 Cost 4101 生產成本 Cost of manufacture ´410101 基本生產成本 Base cost of manufacture ´410102 輔助生產成本 Auxiliary cost of manufacture

29、60;4105 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 Special duties 市內交通費 Business traveling 通訊費 Corresponde

30、nce 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 Insuranc

31、e premium 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 4107 勞務成本 Service costs 五、損益類 Profit and loss 收入 Income 業(yè)務收入 OPERATING INCOME 51

32、01 主營業(yè)務收入 Prime operating revenue 產品銷售收入 Sales revenue 服務收入 Service revenue 5102 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

33、60;5201 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 loans reserves 5203 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 5301 營業(yè)外收入 NON-OPE

34、RATING INCOME 非貨幣性交易收益 Non-cash deal income 現(xiàn)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 inventory profit 罰款凈收入 Net amercement income 支出 Outlay 業(yè)務支出 Revenue charges 54

35、01 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 5402 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 land value 5405 其他業(yè)

36、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 5501 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 Advertising fees 5502 管理費用 Adminisstrative expenses 職工工資 Staff Salaries 修理費 Repair charge 低值易耗攤銷 Article of consumption