会计常用英文词汇.doc

accountant general 会计主任account balance 结平的账户account bill 账单account books 帐account classification 账户分类account current 往来帐account form of balance sheet 账户式资产负债表account form of profit and loss statement 账户式损益表account payable 应付账款account receivable 应收账款account of payments 支出表account of receipts 收入表account title 账户名称，会计科目accounting year 或financial year 会计年度accounts payable ledger 应付款分类账Accounting period（会计期间）are related to specific time periods, typically one year（通常是一年)资产负债表：balance sheet 可以不大写b利润表： income statements (or statements of income)利润分配表：retained earnings现金流量表：cash flows账目名词（一）资产类 Assets流动资产 Current assets货币资金 Cash and cash equivalents现金 Cash银行存款 Cash in bank 其他货币资金 Other cash and cash equivalents外埠存款 Other city Cash in bank银行本票 Cashiers cheque 银行汇票 Bank draft 信用卡 Credit card 信用证保证金 L/C Guarantee deposits存出投资款 Refundable deposits短期投资 Short-term investments股票 Short-term investments - stock债券 Short-term investments - corporate bonds基金 Short-term investments - corporate funds其他 Short-term investments - other短期投资跌价准备 Short-term investments falling price reserves应收款 Account receivable应收票据 Note receivable 银行承兑汇票 Bank acceptance 商业承兑汇票 Trade acceptance 应收股利 Dividend receivable应收利息 Interest receivable应收账款 Account receivable其他应收款 Other notes receivable坏账准备 Bad debt reserves预付账款 Advance money应收补贴款 Cover deficit by state subsidies of receivable库存资产 Inventories物资采购 Supplies purchasing原材料 Raw materials包装物 Wrap page 低值易耗品 Low-value consumption goods 材料成本差异 Materials cost variance 自制半成品 Semi-Finished goods库存商品 Finished goods商品进销差价 Differences between purchasing and selling price委托加工物资 Work in process - outsourced委托代销商品 Trust to and sell the goods on a commission basis受托代销商品 Commissioned and sell the goods on a commission basis存货跌价准备 Inventory falling price reserves分期收款发出商品 Collect money and send out the goods by stages待摊费用 Deferred and prepaid expenses长期投资 Long-term investment 长期股权投资 Long-term investment on stocks股票投资 Investment on stocks其他股权投资 Other investment on stocks长期债权投资 Long-term investment on bonds 债券投资 Investment on bonds 其他债权投资 Other investment on bonds长期投资减值准备 Long-term investments depreciation reserves股权投资减值准备 Stock rights investment depreciation reserves债权投资减值准备 Creditors rights investment depreciation reserves委托贷款 Entrust loans 本金 Principal 利息 Interest 减值准备 Depreciation reserves固定资产 Fixed assets 房屋 Building 建筑物 Structure机器设备 Machinery equipment 运输设备 Transportation facilities 工具器具 Instruments and implement累计折旧 Accumulated depreciation 固定资产减值准备 Fixed assets depreciation reserves房屋、建筑物减值准备 Building/structure depreciation reserves机器设备减值准备 Machinery equipment depreciation reserves工程物资 Project goods and material专用材料 Special-purpose material专用设备 Special-purpose equipment 预付大型设备款 Prepayments for equipment为生产准备的工具及器具 Preparative instruments and implement for fabricate在建工程 Construction-in-process 安装工程 Erection works 在安装设备 Erecting equipment-in-process技术改造工程 Technical innovation project大修理工程 General overhaul project在建工程减值准备 Construction-in-process depreciation reserves固定资产清理 Liquidation of fixed assets 无形资产 Intangible assets 专利权 Patents 非专利技术 Non-Patents 商标权 Trademarks, Trade names 著作权 Copyrights 土地使用权 Tenure商誉 Goodwill无形资产减值准备 Intangible Assets depreciation reserves专利权减值准备 Patent rights depreciation reserves商标权减值准备 trademark rights depreciation reserves未确认融资费用 Unacknowledged financial charges 待处理财产损溢 Wait deal assets loss or income 待处理财产损溢 Wait deal assets loss or income 待处理流动资产损溢 Wait deal intangible assets loss or income 待处理固定资产损溢 Wait deal fixed assets loss or income（二）负债类 Liability短期负债 Current liability 短期借款 Short-term borrowing应付票据 Notes payable 银行承兑汇票 Bank acceptance 商业承兑汇票 Trade acceptance 应付账款 Account payable预收账款 Deposit received 代销商品款 Proxy sale goods revenue应付工资 Accrued wages 应付福利费 Accrued welfarism 应付股利 Dividends payable 应交税金 Tax payable应交增值税 value added tax payable 进项税额 Withholdings on VAT已交税金 Paying tax转出未交增值税 Unpaid VAT changeover减免税款 Tax deduction销项税额 Substituted money on VAT出口退税 Tax reimbursement for export 进项税额转出 Changeover withholdings on VAT出口抵减内销产品应纳税额 Export deduct domestic sales goods tax转出多交增值税 Overpaid VAT changeover未交增值税 Unpaid VAT应交营业税 Business tax payable应交消费税 Consumption tax payable应交资源税 Resources tax payable应交所得税 Income tax payable 应交土地增值税 Increment tax on land value payable应交城市维护建设税 Tax for maintaining and building cities payable应交房产税 Housing property tax payable应交土地使用税 Tenure tax payable应交车船使用税 Vehicle and vessel usage license plate tax(VVULPT) payable应交个人所得税 Personal income tax payable其他应交款 Other fund in conformity with paying其他应付款 Other payables预提费用 Drawing expense in advance 其他负债 Other liabilities待转资产价值 Pending changer over assets value预计负债 Anticipation liabilities长期负债 Long-term Liabilities 长期借款 Long-term loans一年内到期的长期借款 Long-term loans due within one year一年后到期的长期借款 Long-term loans due over one year应付债券 Bonds payable 债券面值 Face value, Par value债券溢价 Premium on bonds 债券折价 Discount on bonds 应计利息 Accrued interest 长期应付款 Long-term account payable应付融资租赁款 Accrued financial lease outlay一年内到期的长期应付 Long-term account payable due within one year一年后到期的长期应付 Long-term account payable over one year专项应付款 Special payable一年内到期的专项应付 Long-term special payable due within one year一年后到期的专项应付 Long-term special payable over one year递延税款 Deferral taxes（三）所有者权益类 OWNERS EQUITY资本 Capita实收资本(或股本) Paid-up capital(or stock) 实收资本 Paid-up capital 实收股本 Paid-up stock 已归还投资 Investment Returned公积 资本公积 Capital reserve 资本(或股本)溢价 Capital(or Stock) premium接受捐赠非现金资产准备 Receive non-cash donate reserve股权投资准备 Stock right investment reserves 拨款转入 Allocate sums changeover in外币资本折算差额 Foreign currency capital 其他资本公积 Other capital reserve 盈余公积 Surplus reserves 法定盈余公积 Legal surplus任意盈余公积 Free surplus reserves法定公益金 Legal public welfare fund储备基金 Reserve fund企业发展基金 Enterprise expansion fund利润归还投资 Profits capitalized on return of investment利润 Profits本年利润 Current year profits利润分配 Profit distribution 其他转入 Other changeover in提取法定盈余公积 Withdrawal legal surplus提取法定公益金 Withdrawal legal public welfare funds提取储备基金 Withdrawal reserve fund提取企业发展基金 Withdrawal reserve for business expansion提取职工奖励及福利基金 Withdrawal staff and workers bonus and welfare fund利润归还投资 Profits capitalized on return of investment应付优先股股利 Preferred Stock dividends payable 提取任意盈余公积 Withdrawal other common accumulation fund应付普通股股利 Common Stock dividends payable转作资本(或股本)的普通股股利 Common Stock dividends change to assets(or stock)未分配利润 Undistributed profit（四）成本类 Cost生产成本 Cost of manufacture基本生产成本 Base cost of manufacture辅助生产成本 Auxiliary cost of manufacture制造费用 Manufacturing overhead材料费 Materials管理人员工资 Executive Salaries奖金 Wages退职金 Retirement allowance补贴 Bonus外保劳务费 Outsourcing fee福利费 Employee benefits/welfare会议费 Conference加班餐费 Special duties市内交通费 Business traveling通讯费 Correspondence电话费 Correspondence水电取暖费 Water and Steam税费 Taxes and dues租赁费 Rent管理费 Maintenance车辆维护费 Vehicles maintenance油料费 Vehicles maintenance培训费 Education and training接待费 Entertainment图书、印刷费 Books and printing运费 Transportation保险费 Insurance premium支付手续费 Commission杂费 Sundry charges折旧费 Depreciation expense 机物料消耗 Article of consumption劳动保护费 Labor protection fees季节性停工损失 Loss on seasonality cessation劳务成本 Service costs（五）损益类 Profit and loss 收入 Income 业务收入 OPERATING INCOME主营业务收入 Prime operating revenue产品销售收入 Sales revenue服务收入 Service revenue其他业务收入 Other operating revenue材料销售 Sales materials代购代售 包装物出租 Wrap page lease出让资产使用权收入 Remise right of assets revenue返还所得税 Reimbursement of income tax其他收入 Other revenue投资收益 Investment income短期投资收益 Current investment income长期投资收益 Long-term investment income计提的委托贷款减值准备 Withdrawal of entrust loans reserves 补贴收入 Subsidize revenue国家扶持补贴收入 Subsidize revenue from country其他补贴收入 Other subsidize revenue营业外收入 NON-OPERATING INCOME非货币性交易收益 Non-cash deal income现金溢余 Cash overage处置固定资产净收益 Net income on disposal of fixed assets 出售无形资产收益 Income on sales of intangible assets 固定资产盘盈 Fixed assets inventory profit 罚款净收入 Net amercement income支出 Outlay业务支出 Revenue charges主营业务成本 Operating costs产品销售成本 Cost of goods sold服务成本 Cost of service主营业务税金及附加 Tax and associate charge 营业税 Sales tax 消费税 Consumption tax 城市维护建设税 Tax for maintaining and building cities 资源税 Resources tax 土地增值税 Increment tax on land value其他业务支出 Other business expense 销售其他材料成本 Other cost of material sale其他劳务成本 Other cost of service其他业务税金及附加费 Other tax and associate charge 费用 Expenses 营业费用 Operating expenses代销手续费 Consignment commission charge运杂费 Transportation保险费 Insurance premium展览费 Exhibition fees广告费 Advertising fees 管理费用 Administrative expenses 职工工资 Staff Salaries修理费 Repair charge 低值易耗摊销 Article of consumption办公费 Office allowance 差旅费 Traveling expense工会经费 Labor union expenditure 研究与开发费 Research and development expense福利费 Employee benefits/welfare职工教育经费 Personnel education 待业保险费 Unemployment insurance 劳动保险费 Labor insurance医疗保险费 Medical insurance 会议费 Conference聘请中介机构费 Intermediary organs 咨询费 Consult fees诉讼费 Legal cost 业务招待费 Business entertainment 技术转让费 Technology transfer fees矿产资源补偿费 Mineral resources compensation fees排污费 Pollution discharge fees房产税 Housing property tax 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)土地使用税 Tenure tax印花税 Stamp tax财务费用 Finance charge 利息支出 Interest exchange 汇兑损失 Foreign exchange loss各项手续费 Charge for trouble各项专门借款费用 Special-borrowing cost 营业外支出 Nonbusiness expenditure 捐赠支出 Donation outlay减值准备金 Depreciation reserves非常损失 Extraordinary loss处理固定资产净损失 Net loss on disposal of fixed assets 出售无形资产损失 Loss on sales of intangible assets 固定资产盘亏 Fixed assets inventory loss 债务重组损失 Loss on arrangement罚款支出 Amercement outlay所得税 Income tax以前年度损益调整 Prior year income adjustment2121 应付账款 account payable1 集团内部单位 inside2 集团外部 outside2131 预收账款 Accounts advanced from customers1 集团内部单位 inside2 集团外部 outside2141 代销商品款2151 应付工资 Accrued payroll01 基本工资 basic salary02 奖金 bonus03 补贴 allowance04 加班费 call-back pay99 其他 others2153 应付福利费 Welfare benefits payable01 提取部分02 福利人员及医药费03 职工困难99 其他2155 应付利息 interest payable2161 应付股利 Dividends payable2171 应交税金 Taxes payable217101 应交增值税 value added tax payable21710101 进项税额 VAT on purchase2171010101 税率172171010102 税率132171010103 税率72171010221710103 已交税金 VAT paid21710104 减免税款 VAT reduced and exempted21710105 出口抵减内销产品应纳税额 VAT payable on domestic sales offset against VAT on purchase for export sales21710106 转出未交增值税 Transfer out overpaid VAT21710107 转出多交增值税 Transfer out unpaid VAT21710108 出口退税 VAT refund for exported goods21710109 进项税额转出 Transfer out unpaid VAT21710110 销项税额 VAT on sales01 非保税02 保税217102 未交增值税 unpayed value added tax217103 应交营业税 sale tax payable217104 应交所得税 income tax payable217105 应交房产税 Urban realestate tax payable217106 应交土地使用税217107 应交城建税217108 应交车船使用税 Vehicle and vessel usage license plate tax payable217109 应交个人所得税 personal income tax payable217110 应交印花税 Stamp tax payable217111 进口关税 Import customs duty payable2176 其他应交款01 教育经费 education expense02 提围费2181 其他应付款 other payables218101 工会经费 trade union expense218102 代扣代缴01 代扣代缴公积金02 代扣代缴社保费03 代扣代缴个人所得税2191 预提费用 Accrued expenses01 修理费 repair expense2201 待转资产价值2205 递延收益 deferred income2211 预计负债 Provisions for foreseeable liabilities2301 长期借款 long term loan230101 抵押借款 loan in mortgage23010101 本金 book value23010102 利息 interest230102 信用借款 loan in credit23010201 本金 book value23010202 利息 interest2