會計英語常用詞匯

會計英語常用詞匯會計常用詞匯accountantgenaral會計主任accountbalancdeaccountbill帳單accountbooks帳accountclassification帳戶分類accountcurrent往來帳accountformofbalancesheet帳戶式資產(chǎn)負(fù)債表accountformofprofitandlossstatementaccountpayable應(yīng)付帳款accountreceivable應(yīng)收帳款retainedearnings留存收益accountofpayments支出表accountofreceipts收入表accounttitle帳戶accountingyearfinancialyear會計年度accountspayableledger應(yīng)付款分類帳Accountingperiod(會計期間)arerelatedtospecifictimeperiods,typicallyoneyear(通常是一年)會計報表名稱NameofFinancialStatement資產(chǎn)負(fù)債表：balancesheet可以不大寫b利潤表：incomestatements(orstatementsofincome)現(xiàn)金流量表：cashflowsstatement資產(chǎn)負(fù)債表的附表：1/2/3supportingstatement1/2/3資產(chǎn)減值準(zhǔn)備明細(xì)表Statementofprovisionforimpairmentofassets股東權(quán)益增減變動表Statementofchangesinstockholdersequity應(yīng)交增值稅明細(xì)表VATpayablemovementtable利潤表的附表：1/2/3supportingstatement1/2/3利潤分配表：Statementofprofitdistribution分部報表（業(yè)務(wù)分部）Businesssegmentstatement分部報表（地區(qū)分部）Geographicalsegmentstatement編報期Reporting中期報告Interimreport年度報告annualreport帳目名詞一、資產(chǎn)類Assets流動資產(chǎn)Currentassets貨幣資金Cashandcashequivalents現(xiàn)金Cash銀行存款Cashinbank其他貨幣資金Othercashandcashequivalents外埠存款OthercityCashinbank銀行本票Cashier''scheque銀行匯票Bankdraft信用卡Creditcard信用證保證金L/CGuaranteedeposits存出投資款Refundabledeposits短期投資Short-terminvestmentsShort-terminvestments-債券Short-terminvestments-corporate基金Short-terminvestments-corporatefunds其他Short-terminvestments-other短期投資跌價準(zhǔn)備Short-terminvestmentsfallingpricereserves應(yīng)收款A(yù)ccountreceivable應(yīng)收票據(jù)Notereceivable銀行承兌匯票Bankacceptance商業(yè)承兌匯票Tradeacceptance應(yīng)收股利Dividendreceivable應(yīng)收利息Interestreceivable應(yīng)收賬款A(yù)ccountreceivable其他應(yīng)收款Othernotesreceivable壞賬準(zhǔn)備Baddebtreserves預(yù)付賬款A(yù)dvancemoney應(yīng)收補(bǔ)貼款Coverdeficitbystatesubsidiesofreceivable庫存資產(chǎn)Inventories物資采購Suppliespurchasing原材料Rawmaterials包裝物Wrappage低值易耗品Low-valueconsumptiongoods材料成本差異Materialscostvariance自制半成品Semi-Finishedgoods庫存商品Finishedgoods商品進(jìn)銷差價Differencesbetweenpurchasingandsellingprice委托加工物資Workinprocess-outsourced委托代銷商品Trusttoandsellthegoodsonacommissionbasis受托代銷商品Commissionedandsellthegoodsonacommissionbasis存貨跌價準(zhǔn)備Inventoryfallingpricereserves分期收款發(fā)出商品Collectmoneyandsendoutthegoodsbystages待攤費(fèi)用Deferredandprepaidexpenses長期投資Long-terminvestment長期股權(quán)投資Long-terminvestmentonstocks股票投資Investmentonstocks其他股權(quán)投資Otherinvestmentonstocks長期債權(quán)投資Long-terminvestmentonbonds債券投資Investmentonbonds其他債權(quán)投資Otherinvestmentonbonds長期投資減值準(zhǔn)備Long-terminvestmentsdepreciationreserves股權(quán)投資減值準(zhǔn)備Stockrightsinvestmentdepreciationreserves債權(quán)投資減值準(zhǔn)備Bcreditor''srightsinvestmentdepreciationreserves委托貸款Entrustloans本金Principal利息Interest減值準(zhǔn)備Depreciationreserves固定資產(chǎn)Fixedassets房屋Building建筑物Structure機(jī)器設(shè)備Machineryequipment運(yùn)輸設(shè)備Transportationfacilities工具器具Instrumentsandimplement累計折舊Accumulateddepreciation固定資產(chǎn)減值準(zhǔn)備Fixedassetsdepreciationreserves房屋、建筑物減值準(zhǔn)備Building/structuredepreciationreserves機(jī)器設(shè)備減值準(zhǔn)備Machineryequipmentdepreciationreserves工程物資Projectgoodsandmaterial專用材料Special-purposematerial專用設(shè)備Special-purposeequipment預(yù)付大型設(shè)備款Prepaymentsforequipment為生產(chǎn)準(zhǔn)備的工具及器具Preparativeinstrumentsandimplementforfabricate在建工程Construction-in-process安裝工程Erectionworks在安裝設(shè)備Erectingequipment-in-process技術(shù)改造工程Technicalinnovationproject大修理工程Generaloverhaulproject在建工程減值準(zhǔn)備Construction-in-processdepreciationreserves固定資產(chǎn)清理Liquidationoffixedassets無形資產(chǎn)Intangibleassets專利權(quán)Patents非專利技術(shù)Non-Patents商標(biāo)權(quán)Trademarks,Tradenames著作權(quán)Copyrights土地使用權(quán)Tenure商譽(yù)Goodwill無形資產(chǎn)減值準(zhǔn)備IntangibleAssetsdepreciationreserves專利權(quán)減值準(zhǔn)備Patentrightsdepreciationreserves商標(biāo)權(quán)減值準(zhǔn)備trademarkrightsdepreciationreserves未確認(rèn)融資費(fèi)用Unacknowledgedfinancialcharges待處理財產(chǎn)損溢Waitdealassetslossorincome待處理財產(chǎn)損溢Waitdealassetslossorincome待處理流動資產(chǎn)損溢Waitdealintangibleassetslossorincome待處理固定資產(chǎn)損溢Waitdealfixedassetslossorincome二、負(fù)債類Liability短期負(fù)債Currentliability短期借款Short-termborrowing應(yīng)付票據(jù)Notespayable銀行承兌匯票Bankacceptance商業(yè)承兌匯票Tradeacceptance應(yīng)付賬款A(yù)ccountpayable預(yù)收賬款Depositreceived代銷商品款Proxysalegoodsrevenue應(yīng)付工資Accruedwages應(yīng)付福利費(fèi)Accruedwelfarism應(yīng)付股利DividendspayableTaxpayable應(yīng)交增值稅valueaddedtaxpayable進(jìn)項稅額WithholdingsonVAT已交稅金Payingtax轉(zhuǎn)出未交增值稅UnpaidVATchangeover減免稅款Taxdeduction銷項稅額SubstitutedmoneyonVAT出口退稅Taxreimbursementforexport進(jìn)項稅額轉(zhuǎn)出ChangeoverwithnoldingsonVAT出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額Exportdeductdomesticsalesgoodstax轉(zhuǎn)出多交增值稅OverpaidVATchangeover未交增值稅UnpaidVAT應(yīng)交營業(yè)稅Businesstaxpayable應(yīng)交消費(fèi)稅Consumptiontaxpayable應(yīng)交資源稅Resourcestaxpayable應(yīng)交所得稅Incometaxpayable應(yīng)交土地增值稅Incrementtaxonlandvaluepayable應(yīng)交城市維護(hù)建設(shè)稅Taxformaintainingandbuildingcitiespayable應(yīng)交房產(chǎn)稅Housingpropertytaxpayable應(yīng)交土地使用稅Tenuretaxpayable應(yīng)交車船使用稅Vehicleandvesselusagelicenseplatetax(VVULPT)payable應(yīng)交個人所得稅Personalincometaxpayable其他應(yīng)交款Otherfundinconformitywithpaying其他應(yīng)付款Otherpayables預(yù)提費(fèi)用Drawingexpenseinadvance其他負(fù)債Otherliabilities待轉(zhuǎn)資產(chǎn)價值Pendingchangeroverassetsvalue預(yù)計負(fù)債Anticipationliabilities長期負(fù)債Long-termLiabilities長期借款Long-termloans一年內(nèi)到期的長期借款Long-termloansduewithinoneyear一年后到期的長期借款Long-termloansdueoveroneyear應(yīng)付債券Bondspayable債券面值Facevalue,Par債券溢價Premiumonbonds債券折價Discountonbonds應(yīng)計利息Accruedinterest長期應(yīng)付款Long-termaccountpayable應(yīng)付融資租賃款A(yù)ccruedfinancialleaseoutlay一年內(nèi)到期的長期應(yīng)付Long-termaccountpayableduewithinoneyear一年后到期的長期應(yīng)付Long-termaccountpayableoveroneyear專項應(yīng)付款Specialpayable一年內(nèi)到期的專項應(yīng)付Long-termspecialpayableduewithinoneyear一年后到期的專項應(yīng)付Long-termspecialpayableoveroneyear遞延稅款Deferraltaxes三、所有者權(quán)益類OWNERS''EQUITY資本Capita實收資本(或股本)Paid-upcapital(orstock)實收資本Paicl-upcapital實收股本Paid-upstock已歸還投資InvestmentReturned公積資本公積Capitalreserve資本(或股本)溢價Cpital(orStock)premium接受捐贈非現(xiàn)金資產(chǎn)準(zhǔn)備Receivenon-cashdonatereserve股權(quán)投資準(zhǔn)備Stockrightinvestmentreserves撥款轉(zhuǎn)入Allocatesumschangeoverin外幣資本折算差額Foreigncurrencycapital其他資本公積Othercapitalreserve盈余公積Surplusreserves法定盈余公積Legalsurplus任意盈余公積Freesurplusreserves法定公益金LegalpublicwelfareReservefund企業(yè)發(fā)展基金Enterpriseexpensionfund利潤歸還投資Profitscapitalizadonreturnofinvestment利潤Profits本年利潤C(jī)urrentyearprofits利潤分配Profitdistribution其他轉(zhuǎn)入Otherchengeoverin提取法定盈余公積Withdrawallegalsurplus提取法定公益金Withdrawallegalpublicwelfarefunds提取儲備基金Withdrawalreservefund提取企業(yè)發(fā)展基金Withdrawalreserveforbusinessexpansion提取職工獎勵及福利基金Withdrawalstaffandworkers''bonusandwelfarefund利潤歸還投資Profitscapitalizadonreturnofinvestment應(yīng)付優(yōu)先股股利PreferredStockdividendspayable提取任意盈余公積Withdrawalothercommonaccumulationfund應(yīng)付普通股股利CommonStockdividendspayable轉(zhuǎn)作資本(或股本)的普通股股利CommonStockdividendschangetoassets(orstock)未分配利潤Undistributedprofit四、成本類Cost生產(chǎn)成本Costofmanufacture基本生產(chǎn)成本Basecostofmanufacture輔助生產(chǎn)成本Auxiliarycostofmanufacture制造費(fèi)用Manufacturingoverhead材料費(fèi)Materials管理人員工資ExecutiveSalaries獎金Wages退職金Retirementallowance補(bǔ)貼Bonus外保勞務(wù)費(fèi)Outsourcingfee福利費(fèi)Employeebenefits/welfare會議費(fèi)Coferemce加班餐費(fèi)Specialduties市內(nèi)交通費(fèi)Businesstraveling通訊費(fèi)Correspondence電話費(fèi)Correspondence水電取暖費(fèi)WaterandSteam稅費(fèi)Taxesanddues租賃費(fèi)Rent管理費(fèi)Maintenance車輛維護(hù)費(fèi)Vehiclesmaintenance油料費(fèi)Vehiclesmaintenance培訓(xùn)費(fèi)Educationandtraining接待費(fèi)Entertainment圖書、印刷費(fèi)Booksandprinting運(yùn)費(fèi)Transpotation保險費(fèi)Insurancepremium支付手續(xù)費(fèi)Commission雜費(fèi)Sundrycharges折舊費(fèi)Depreciationexpense機(jī)物料消耗Articleofconsumption勞動保護(hù)費(fèi)Laborprotectionfees季節(jié)性停工損失Lossonseasonalitycessation勞務(wù)成本Servicecosts五、損益類Profitandloss收入Income業(yè)務(wù)收入OPERATINGINCOME主營業(yè)務(wù)收入Primeoperatingrevenue產(chǎn)品銷售收入Salesrevenue服務(wù)收入Servicerevenue其他業(yè)務(wù)收入Otheroperatingrevenue材料銷售Salesmaterials代購代售包裝物出租Wrappagelease出讓資產(chǎn)使用權(quán)收入Remiserightofassetsrevenue返還所得稅Reimbursementofincometax其他收入Otherrevenue投資收益Investmentincome短期投資收益Currentinvestmentincome長期投資收益Long-terminvestmentincome計提的委托貸款減值準(zhǔn)備Withdrawalofentrustloansreserves補(bǔ)貼收入Subsidizerevenue國家扶持補(bǔ)貼收入Subsidizerevenuefromcountry其他補(bǔ)貼收入Othersubsidizerevenue營業(yè)外收入NON-OPERATINGINCOME非貨幣性交易收益Non-cashdealincome現(xiàn)金溢余Cashoverage處置固定資產(chǎn)凈收益Netincomeondisposaloffixedassets出售無形資產(chǎn)收益Incomeonsalesofintangibleassets固定資產(chǎn)盤盈Fixedassetsinventoryprofit罰款凈收入Netamercementincome支出Outlay業(yè)務(wù)支出Revenuecharges主營業(yè)務(wù)成本Operatingcosts產(chǎn)品銷售成本CostofgoodsCostofservice主營業(yè)務(wù)稅金及附加Taxandassociatecharge營業(yè)稅Salestax消費(fèi)稅Consumptiontax城市維護(hù)建設(shè)稅Taxformaintainingandbuildingcities資源稅Resourcestax土地增值稅Incrementtaxonlandvalue5405其他業(yè)務(wù)支出Otherbusinessexpense銷售其他材料成本Othercostofmaterialsale其他勞務(wù)成本Othercostofservice其他業(yè)務(wù)稅金及附加費(fèi)Othertaxandassociatecharge費(fèi)用Expenses營業(yè)費(fèi)用Operatingexpenses代銷手續(xù)費(fèi)Consignmentcommissioncharge運(yùn)雜費(fèi)Transpotation保險費(fèi)Insurancepremium展覽費(fèi)Exhibitionfees廣告費(fèi)Advertisingfees管理費(fèi)用Adminisstrativeexpenses職工工資StaffSalaries修理費(fèi)Repaircharge低值易耗攤銷Articleofconsumption辦公費(fèi)Officeallowance差旅費(fèi)Travellingexpense工會經(jīng)費(fèi)Labourunionexpenditure研究與開發(fā)費(fèi)Researchanddevelopmentexpense福利費(fèi)Employeebenefits/welfare職工教育經(jīng)費(fèi)Personneleducation待業(yè)保險費(fèi)Unemploymentinsurance勞動保險費(fèi)Labourinsurance醫(yī)療保險費(fèi)Medicalinsurance會議費(fèi)Coferemce聘請中介機(jī)構(gòu)費(fèi)Intermediaryorgans咨詢費(fèi)Consultfees訴訟費(fèi)Legalcost業(yè)務(wù)招待費(fèi)Businessentertainment技術(shù)轉(zhuǎn)讓費(fèi)Technologytransferfees礦產(chǎn)資源補(bǔ)償費(fèi)Mineralresourcescompensationfees排污費(fèi)Pollutiondischargefees房產(chǎn)稅Housingpropertytax車船使用稅Vehicleandvesselusagelicenseplatetax(VVULPT)土地使用稅Tenuretax印花稅Stamptax財務(wù)費(fèi)用Financecharge利息支出Interestexchange匯兌損失Foreignexchangeloss各項手續(xù)費(fèi)Chargefortrouble各項專門借款費(fèi)用Special-borrowingcost營業(yè)外支出Nonbusinessexpenditure捐贈支出Donationoutlay減值準(zhǔn)備金Depreciationreserves非常損失Extraordinaryloss處理固定資產(chǎn)凈損失Netlossondisposaloffixedassets出售無形資產(chǎn)損失Lossonsalesofintangibleassets固定資產(chǎn)盤虧Fixedassetsinventoryloss債務(wù)重組損失Lossonarrangement罰款支出Amercementoutlay所得稅Incometax以前年度損益調(diào)整Prioryearincomeadjustmentconsistency一貫性 substanceoverform實質(zhì)重于形式materiality重要性 prudence謹(jǐn)慎性currentasset流動資產(chǎn) non-currentasset非流動資產(chǎn)rounditup,rounditdown四舍五入 contingentliability或有負(fù)債creditor債權(quán)人 renderingofservice提供勞務(wù)royalties版稅bonusshare分紅股 redempteshare贖回股份debenture債券credit貸方 depreciation折舊residualvalue剩余價值accountingtreatment會計處理 accrualconcept權(quán)責(zé)發(fā)生制概念netbookvalue賬面凈值 straightlinemethod直線法carryingamount資產(chǎn)凈值（資產(chǎn)－累計折舊－減值）ruleofthumb經(jīng)驗法 contributionmargin邊際貢獻(xiàn)deferredincome遞延收入 financelease融資租賃cashequivalents現(xiàn)金等價物 operatinglease經(jīng)營租賃capitalappreciation資本增值 amortization分?jǐn)俰ncrementalbudget增量預(yù)算 zerobasedbudget零基預(yù)算continuousbudget滾動預(yù)算 deferredtax遞延稅款permanentdifference永久性差異 timingdifference時間性差flowthroughmethod應(yīng)付稅款法eventsafterbalancesheetdate資產(chǎn)負(fù)債表日后事項returnoninvestment(ROI)投資回報率profitbeforeinterestandtax息稅前利潤profitmargin利潤率 retrospectiveapplication追溯調(diào)整法prospectiveapplication未來適用法資產(chǎn)負(fù)債表BalanceSheet編制單位：Preparedby:

年月日Month:Date:year:

單位：元Monetaryunit:年期行 負(fù)債和所有者權(quán)益(或股東行資產(chǎn) 初末 年初數(shù)期末次 權(quán)益) 次數(shù)數(shù)Assets流動資產(chǎn)：Currentassets：貨幣資金1Monetaryfunds短期投資2Short-terminvestments應(yīng)收票據(jù)3Notesreceivable應(yīng)收股利4Dividendreceivable應(yīng)收利息5Interestreceivable應(yīng)收賬款6Accountsreceivable其他應(yīng)收款7Otherreceivables預(yù)付賬款8Advancestosuppliers應(yīng)收補(bǔ)貼款9Subsidiesreceivable存貨10Inventories待攤費(fèi)用 11

Liabilities & Owners'LineBeg. End.(Stockholders')equity No. balance流動負(fù)債：Currentliabilities短期借款68Short-termloans應(yīng)付票據(jù)69Notespayable應(yīng)付賬款70Accountspayable預(yù)收賬款71Advancesfromcustomers應(yīng)付工資72Accruedpayroll應(yīng)付福利費(fèi)73Welfareexpensespayable應(yīng)付股利74Dividendpayable應(yīng)交稅金75Taxespayable其他應(yīng)交款80Otherpayables其他應(yīng)付款81Otheramountspayable預(yù)提費(fèi)用 82Prepaidexpenses一年內(nèi)到期的長期債權(quán)投資21Long-termdebt investmentduewithinayear其他流動資產(chǎn)24Othercurrentassets流動資產(chǎn)合計31Sub-totalofcurrentassets

Accruedexpenses預(yù)計負(fù)債83Estimatedliabilities一年內(nèi)到期的長期負(fù)債Long-term liabilities duewithinayear其他流動負(fù)債90Othercurrentliabilities長期投資：Long-terminvestments：長期股權(quán)投資32Long-termequityinvestment長期債權(quán)投資34Long-termdebtinvestment

流動負(fù)債合計Sub-totalofcurrentliabilities長期負(fù)債：Long-termliabilities

100長期投資合計Sub-total investments固定資產(chǎn)：Fixedassets：固定資產(chǎn)原價Fixedassets-cost

long-term3839

長期借款Long-termborrowings應(yīng)付債券Bondspayable長期應(yīng)付款Long-termpayables

101102103減：累計折舊Less ： Accumulateddepreciation固定資產(chǎn)凈值41Fixedassets-NBV減：固定資產(chǎn)減值準(zhǔn)備

專項應(yīng)付款Specialpayables其他長期負(fù)債Otherlong-termliabilities長期負(fù)債合計

106108Less ： Provision forimpairmentOffixedassets

Sub-total liabilities

long-term110固定資產(chǎn)凈額Fixedassets-net

遞延稅項：43Deferredtaxes工程物資44Constructionmaterials在建工程45Constructioninprogress固定資產(chǎn)清理46Disposaloffixedassets固定資產(chǎn)合計50Sub-totaloffixedassets無形資產(chǎn)及其他資產(chǎn)：Intangibleandotherassets：無形資產(chǎn)51Intangibleassets長期待攤資產(chǎn)52Long-termprepayments其他長期資產(chǎn)53Otherlong-termassets無形資產(chǎn)及其他資產(chǎn)合計Sub-totalofintangibleand60otherassets

遞延稅款貸項Deferredtaxcredit負(fù)債合計Totalliabilities所有者權(quán)益( 或股東益)Owners'(Stockholders')equity實收資本(或股本)Paid-incapital(orstock)減：已歸還投資Less：Investmentreturned實收資本(或股本)凈額Paid-incapital(orstock)-net資本公積Capitalsurplus盈余公積Surplusreserve

111114115116117118119遞延稅項

其中：法定公益金Including：Statutorypublicwelfarefund未分配利潤Deferredtaxes：遞延稅款借項Deferredtaxdebit資產(chǎn)總計Totalassets

Undistributedprofit所有者權(quán)益( 或股東益)合計61Totalowners'(stockholders')equity負(fù)債和所有者權(quán)益(或股東權(quán)益)合計67Total liabilities & (stockholders')equity

121122135利潤表IncomeStatement編制單位：年月Preparedby:Month:year:

Monetaryunit:RMByuan項目Item一、主營業(yè)務(wù)收Ⅰ．Revenuefrommainoperations減：主營業(yè)各成本Less：Costofmainoperations主營業(yè)務(wù)稅金及附加Taxesandsurchargeformainoperations(“-”號填列Ⅱ．Profit/Lossfrommainoperations(“-”號填列Add：Profit/Lossfromotheroperations減：營業(yè)費(fèi)用Less：Operatingexpenses管理費(fèi)用Generalandadministrativeexpenses財務(wù)費(fèi)用Financialexpenses三、營業(yè)利潤((虧損以“-”號填列)Ⅲ．Operatingprofit/loss加：投資收益(虧損以“-”號填列)Add：Investmentincome/losses補(bǔ)貼收入Revenuefromsubsidies營業(yè)外收入Non-operatingrevenue減：營業(yè)外支出

行次LineNo．14510111415161819222325

本月數(shù)Currentmonth

本年累計數(shù)Currentcumulative

yearLessLess：Non-operatingexpenditures四、利潤總額(虧損以“-”號填列)27Ⅳ．Income/Lossbeforetax減：所得稅28Less：Incometax五、凈利潤(虧損以“-”號填列)30V．Netincome/loss現(xiàn)金流量表現(xiàn)金流量表CashFlowStatement編制單位：年度單位：元Preparedby:Period:Monetaryunit:RMByuan項目行次金額ItemLineNo Amount一、經(jīng)營活動產(chǎn)生的現(xiàn)金流量：I．Cashflowsfromoperatingactivities:銷售產(chǎn)品、提供勞務(wù)收到的現(xiàn)金1Cashreceivedfromthesaleofgoodsorrenderingofservices收到的稅費(fèi)返還3Refundsoftaxes收到的其他與經(jīng)營活動有關(guān)的現(xiàn)金8Othercashreceiptsrelatingtooperatingactivities現(xiàn)金流入小計9Sub-totalofcashinflows購買商品、接受勞務(wù)支付的現(xiàn)金10Cashpaidforgoodsandservices支付給職工以及為職工支付的現(xiàn)