財(cái)務(wù)術(shù)語(yǔ)英文

1、財(cái)務(wù)術(shù)語(yǔ)英文資產(chǎn)類(lèi)Assets流動(dòng)資產(chǎn) Current assets貨幣資金 Cash and cash equivalents1001 現(xiàn)金 Cash1002 銀行存款 Cash in bank1009 其他貨幣資金 Other cash and cash equivalents100901 外埠存款 Other city Cash in bank100902 銀行本票 Cashiers cheque100903 銀行匯票 Bank draft100904 信用卡 Credit card100905 信用證保證金 L/C Guarantee deposits100906 存出投資款 Refu

2、ndable deposits 1101 短期投資 Short-term investments 110101 股票 Short-term investments - stock110102 債券 Short-term investments - corporate bonds110103 基金 Short-term investments - corporate funds110110 其他 Short-term investments - other1102短期投資跌價(jià)準(zhǔn)備 Short-term investments falling price reserves 應(yīng)收款 Account

3、receivable1111 應(yīng)收票據(jù) Note receivable 銀行承兌匯票 Bank acceptance 商業(yè)承兌匯票 Trade acceptance 1121 應(yīng)收股利 Dividend receivable 1122 應(yīng)收利息 Interest receivable 1131 應(yīng)收賬款 Account receivable1133 其他應(yīng)收款 Other notes receivable1141 壞賬準(zhǔn)備 Bad debt reserves1151 預(yù)付賬款 Advance money1161 應(yīng)收補(bǔ)貼款 Cover deficit by state subsidies of

4、 receivable 庫(kù)存資產(chǎn) Inventories1201 物資采購(gòu) Supplies purchasing1211 原材料 Raw materials1221 包裝物 Wrappage1231 低值易耗品 Low-value consumption goods1232 材料成本差異 Materials cost variance1241 自制半成品 Semi-Finished goods1243 庫(kù)存商品 Finished goods1244 商品進(jìn)銷(xiāo)差價(jià) Differences between purchasing and selling price1251委托加工物資 Work i

5、n process - outsourced1261 委托代銷(xiāo)商品 Trust to and sell the goods on a commission basis1271 受托代銷(xiāo)商品 Commissioned and sell the goods on a commission basis1281 存貨跌價(jià)準(zhǔn)備 Inventory falling price reserves1291分期收款發(fā)出商品Collect money andsend out the goods by stages1301 待攤費(fèi)用 Deferred and prepaidexpenses長(zhǎng)期投資 Long-ter

6、m investment1401 長(zhǎng)期股權(quán)投資 Long-term investmenton stocks140101 股票投資 Investment on stocks140102 其他股權(quán)投資 Other investment on stocks1402 長(zhǎng)期債權(quán)投資 Long-term investment on bonds140201 債券投資 Investment on bonds 140202 其他債權(quán)投資 Other investment on bonds1421長(zhǎng)期投資減值準(zhǔn)備 Long-term investments depreciation reserves 股權(quán)投資減值

7、準(zhǔn)備 Stock rights investment depreciation reserves 債權(quán)投資減值準(zhǔn)備 Bcreditors rights investment depreciation reserves 1431 委托貸款 Entrust loans 143101 本金 Principal 143102 禾ij息 Interest143103 減值準(zhǔn)備 Depreciation reserves 1501 固定資產(chǎn) Fixed assets 房屋 Building 建筑物Structure機(jī)器設(shè)備 Machinery equipment 運(yùn)輸設(shè)備 Transportation f

8、acilities工具器具 Instruments and implement1502 累計(jì)折舊 Accumulated depreciation1505固定資產(chǎn)減值準(zhǔn)備 Fixed assets depreciation reserves房屋、建筑物減值準(zhǔn)備 Building/structure depreciation reserves機(jī)器設(shè)備減值準(zhǔn)備 Machinery equipment depreciation reserves1601 工程物資 Project goods and material 160101 專(zhuān)用材料 Special-purpose material 16010

9、2 專(zhuān)用設(shè)備 Special-purpose equipment160103 預(yù)付大型設(shè)備款 Pr即ayments for equipment160104為生產(chǎn)準(zhǔn)備的工具及器具Preparative instruments and implement for fabricate1603 在建工程 Construction-in-process 安裝工程 Erection works在安裝設(shè)備 Erecting equipment-in-process 技術(shù)改造工程 Technical innovation project 大修理工程 General overhaul project1605在建

10、工程減值準(zhǔn)備Construction-in-process depreciation reserves1701 固定資產(chǎn)清理 Liquidation of fixed assets1801 無(wú)形資產(chǎn) Intangible assets專(zhuān)利權(quán)Patents非專(zhuān)利技術(shù)Non-Patents商標(biāo)權(quán) Trademarks, Trade names著作權(quán) Copyrights土地使用權(quán)Tenure商譽(yù) Goodwill1805無(wú)形資產(chǎn)減值準(zhǔn)備 Intangible Assets depreciation reserves專(zhuān)禾 U權(quán)減值準(zhǔn)備 Patent rights depreciation reser

11、ves商標(biāo)權(quán)減值準(zhǔn)備 trademark rights depreciation reserves1815未確認(rèn)融資費(fèi)用 Unacknowledged financial charges待處理財(cái)產(chǎn)損溢 Wait deal assets loss or income1901 長(zhǎng)期待攤費(fèi)用 Long-term deferred and prepaid expenses1911 待處理財(cái)產(chǎn)損溢 Wait deal assets loss or income191101待處理流動(dòng)資產(chǎn)損溢 Wait deal intangible assets loss or income191102待處理固定資產(chǎn)損溢

12、 Wait deal fixed assets loss or income二、負(fù)債類(lèi) Liability短期負(fù)債 Current liability2101 短期借款 Short-term borrowing2111 應(yīng)付票據(jù) Notes payable 銀行承兌匯票 Bank acceptance 商業(yè)承兌匯票 Trade acceptance 2121 應(yīng)付賬款 Account payable 2131 預(yù)收賬款 Deposit received2141 代銷(xiāo)商品款 Proxy sale goods revenue2151 應(yīng)付工資 Accrued wages2153 應(yīng)付福利費(fèi) Acc

13、rued welfarism2161 應(yīng)付股利 Dividends payable2171 應(yīng)交稅金 Tax payable 217101 應(yīng)交增值稅 value added tax payable21710101 進(jìn)項(xiàng)稅額 Withholdings on VAT21710102 已交稅金 Paying tax21710103 轉(zhuǎn)出未交增值稅 Unpaid VAT changeover21710104 減免稅款 Tax deduction21710105 銷(xiāo)項(xiàng)稅額 Substituted money onVAT21710106 出 口退稅 Tax reimbursement for expor

14、t21710107 進(jìn)項(xiàng)稅額轉(zhuǎn)出 Changeover withnoldings on VAT21710108出口抵減內(nèi)銷(xiāo)產(chǎn)品應(yīng)納稅額Exportdeduct domestic sales goods tax21710109 轉(zhuǎn)出多交增值稅 Overpaid VAT changeover21710110 未交增值稅 Unpaid VAT217102 應(yīng)交營(yíng)業(yè)稅 Business tax payable217103 應(yīng)交消費(fèi)稅 Consumption tax payable217104 應(yīng)交資源稅 Resources tax payable217105 應(yīng)交所得稅 Income tax paya

15、ble217106 應(yīng)交土地增值稅 Increment tax on land value payable217107應(yīng)交城市維護(hù)建設(shè)稅 Tax for maintaining and building cities payable 217108 應(yīng)交房產(chǎn)稅 Housing property tax payable217109 應(yīng)交土地使用稅 Tenure tax payable 217110 應(yīng)交車(chē)船使用稅 Vehicle and vessel usage license plate tax(VVULPT) payable217111應(yīng)交個(gè)人所得稅 Personal income tax p

16、ayable2176 其他應(yīng)交款 Other fund in conformity with paying2181 其他應(yīng)付款 Other payables2191 預(yù)提費(fèi)用 Drawing expense in advance其他負(fù)債 Other liabilities2201 待轉(zhuǎn)資產(chǎn)價(jià)值 Pending changerover assets value2211 預(yù)計(jì)負(fù)債 Anticipation liabilities長(zhǎng)期負(fù)債 Long-term Liabilities2301 長(zhǎng)期借款 Long-term loans一年內(nèi)到期的長(zhǎng)期借款 Long-term loans due with

17、in one year一年后到期的長(zhǎng)期借款 Long-term loans due over one year2311 應(yīng)付債券 Bonds payable231101債券面值231102債券溢價(jià)231103債券折價(jià)231104應(yīng)計(jì)利息2321長(zhǎng)期應(yīng)付款Face value, Par value Premium on bondsDiscount on bondsAccrued interestLong-term account payable應(yīng)付融資租賃款 Accrued financial lease outlay一年內(nèi)到期的長(zhǎng)期應(yīng)付 Long-term account payable du

18、e within one year一年后到期的長(zhǎng)期應(yīng)付 Long-term account payable over one year2331 專(zhuān)項(xiàng)應(yīng)付款 Special payable 一年內(nèi)到期的專(zhuān)項(xiàng)應(yīng)付 Long-term special payable due within one year一年后到期的專(zhuān)項(xiàng)應(yīng)付 Long-term special payable over one year2341 遞延稅款 Deferral taxes三、所有者權(quán)益類(lèi) OWNERS” EQUITY資本Capita3101 實(shí)收資本(或股本)Paid-up capital(or stock)實(shí)收資本 P

19、aicl-up capital實(shí)收股本Paid-up stock3103 已歸還投資 Investment Returned公積3111 資本公積 Capital reserve311101 資本(或股本)溢價(jià) Cpital(or Stock) premium311102接受捐贈(zèng)非現(xiàn)金資產(chǎn)準(zhǔn)備Receivenon-cash donate reserve311103 股權(quán)投資準(zhǔn)備 Stock rightinvestment reserves311105 撥款轉(zhuǎn)入 Allocate sumschangeover in311106外幣資本折算差額 Foreign currency capital31

20、1107 其他資本公積 Other capital reserve3121 盈余公積 Surplus reserves312101 法定盈余公積 Legal surplus312102 任意盈余公積 Free surplus reserves312103 法定公益金 Legal public welfare fund312104 儲(chǔ)備基金 Reserve fund312105 企業(yè)發(fā)展基金 Enterprise expension fund312106 利潤(rùn)歸還投資 Profits capitalizad on return of investment利潤(rùn) Profits3131 本年利潤(rùn) C

21、urrent year profits3141 利潤(rùn)分配 Profit distribution314101 其他轉(zhuǎn)入 Other chengeover in314102 提取法定盈余公積 Withdrawal legal surplus314103 提取法定公益金 Withdrawal legal public welfare funds314104 提取儲(chǔ)備基金 Withdrawal reserve fund314105 提取企業(yè)發(fā)展基金 Withdrawal reserve for business expansion314106提取職工獎(jiǎng)勵(lì)及福利基金Withdrawalstaff an

22、d workers bonus and welfare fund 314107 利潤(rùn)歸還投資 Profits capitalizad on return of investment314108 應(yīng)付優(yōu)先股股利 Preferred Stock dividends payable314109 提取任意盈余公積 Withdrawal other common accumulation fund314110 應(yīng)付普通股股利 Common Stock dividends payable314111轉(zhuǎn)作資本(或股本)的普通股股利Common Stock dividends change to assets

23、(or stock)314115 未分配利潤(rùn) Undistributed profit四、成本類(lèi)Cost4101 生產(chǎn)成本 Cost of manufacture410101 基本生產(chǎn)成本 Base cost of manufacture410102 輔助生產(chǎn)成本 Auxiliary cost of manufacture4105 制造費(fèi)用 Manufacturing overhead 材料費(fèi)Materials管理人員工資 Executive Salaries獎(jiǎng)金Wages退職金 Retirement allowance補(bǔ)貼Bonus外保勞務(wù)費(fèi) Outsourcing fee福利費(fèi) Emplo

24、yee benefits/welfare會(huì)議費(fèi) Coferemce加班餐費(fèi) Special duties 市內(nèi)交通費(fèi) Business traveling 通訊費(fèi) Correspondence 電話(huà)費(fèi) Correspondence 水電取暖費(fèi)Water and Steam 稅費(fèi) Taxes and dues 租賃費(fèi)Rent管理費(fèi) Maintenance車(chē)輛維護(hù)費(fèi) Vehicles maintenance油料費(fèi) Vehicles maintenance 培訓(xùn)費(fèi) Education and training 接待費(fèi) Entertainment 圖書(shū)、印刷費(fèi) Books and printing 運(yùn)

25、費(fèi) Transpotation 保險(xiǎn)費(fèi) Insurance premium 支付手續(xù)費(fèi) Commission 雜費(fèi) Sundry charges 折舊費(fèi) Depreciation expense 機(jī)物料消耗 Article of consumption 勞動(dòng)保護(hù)費(fèi) Labor protection fees 季節(jié)性停工損失 Loss on seasonality cessation4107 勞務(wù)成本 Service costs五、損益類(lèi) Profit and loss收入 Income業(yè)務(wù)收入 OPERATING INCOME 5101主營(yíng)業(yè)務(wù)收入 Prime operating revenu

26、e產(chǎn)品銷(xiāo)售收入 Sales revenue月艮務(wù)收入 Service revenue5102其他業(yè)務(wù)收入Other operating revenue材料銷(xiāo)售 Sales materials代購(gòu)代售包裝物出租 Wrappage lease出讓資產(chǎn)使用權(quán)收入 Remise right of assets revenue返還所得稅 Reimbursement of income tax 其他收入Other revenue5201 投資收益 Investment income 短期投資收益 Current investment income 長(zhǎng)期投資收益 Long-term investment i

27、ncome 計(jì)提的委托貸款減值準(zhǔn)備Withdrawal ofentrust loans reserves5203 補(bǔ)貼收入 Subsidize revenue 國(guó)家扶持補(bǔ)貝占收入 Subsidize revenue from country其他補(bǔ)貼收入 Other subsidize revenue5301 營(yíng)業(yè)外收入 NON-OPERATING 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(chǎn)凈收益 Net income on disposal of fixed assets出售無(wú)形資產(chǎn)收益 Income on sales

28、ofintangible assets固定資產(chǎn)盤(pán)盈 Fixed assets inventory profit 罰款凈收入 Net amercement income支出Outlay業(yè)務(wù)支出 Revenue charges5401主營(yíng)業(yè)務(wù)成本Operating costs產(chǎn)品銷(xiāo)售成本 Cost of goods sold服務(wù)成本 Cost of service5402主營(yíng)業(yè)務(wù)稅金及附加 Tax andassociate charge營(yíng)業(yè)稅 Sales tax消費(fèi)稅 Consumption tax城市維護(hù)建設(shè)稅 Tax for maintaining andbuilding cities資源稅

29、Resources tax土地增值稅 Increment tax on land value5405 其他業(yè)務(wù)支出 Other business expense 銷(xiāo)售其他材料成本 Other cost of material sale其他勞務(wù)成本 Other cost of service其他業(yè)務(wù)稅金及附加費(fèi) Other tax andassociate charge費(fèi)用 Expenses5501 營(yíng)業(yè)費(fèi)用 Operating expenses代銷(xiāo)手續(xù)費(fèi) Consignment commissioncharge運(yùn)雜費(fèi) Transpotation保險(xiǎn)費(fèi) Insurance premium展覽費(fèi) Exhibition fees廣告費(fèi) Advertising fees5502 管理費(fèi)用 Adminisstrative expenses職工工資 Staff Salaries修理費(fèi) Repair charge低值易耗攤銷(xiāo) Article of consumption辦公費(fèi) Office allowance差旅費(fèi) Travelling e