会计专业术语

1、一、资产类 assets流动资产 current assets货币资金 cash and cash equivalents1001 现金 cash1002 银行存款 cash in bank 1009 其他货币资金 other cash and cash equivalents100901 外埠存款 other city cash in bank100902 银行本票 cashiers cheque 100903 银行汇票 bank draft 100904 信用卡 credit card 100905 信用证保证金 l/c guarantee deposits100906 存出投资款 ref

2、undable deposits1101 短期投资 short-term investments110101 股票 short-term investments - stock110102 债券 short-term investments - corporate bonds110103 基金 short-term investments - corporate funds110110 其他 short-term investments - other1102 短期投资跌价准备 short-term investments falling price reserves应收款 account r

3、eceivable1111 应收票据 note receivable 银行承兑汇票 bank acceptance 商业承兑汇票 trade acceptance 1121 应收股利 dividend receivable1122 应收利息 interest receivable1131 应收账款 account receivable1133 其他应收款 other notes receivable1141 坏账准备 bad debt reserves1151 预付账款 advance money1161 应收补贴款 cover deficit by state subsidies of re

4、ceivable库存资产 inventories1201 物资采购 supplies purchasing1211 原材料 raw materials1221 包装物 wrappage 1231 低值易耗品 low-value consumption goods 1232 材料成本差异 materials cost variance 1241 自制半成品 semi-finished goods1243 库存商品 finished goods1244 商品进销差价 differences between purchasing and selling price1251 委托加工物资 work i

5、n process - outsourced1261 委托代销商品 trust to and sell the goods on a commission basis1271 受托代销商品 commissioned and sell the goods on a commission basis1281 存货跌价准备 inventory falling price reserves1291 分期收款发出商品 collect money and send out the goods by stages1301 待摊费用 deferred and prepaid expenses长期投资 long

6、-term investment 1401 长期股权投资 long-term investment on stocks140101 股票投资 investment on stocks140102 其他股权投资 other investment on stocks1402 长期债权投资 long-term investment on bonds 140201 债券投资 investment on bonds 140202 其他债权投资 other investment on bonds1421 长期投资减值准备 long-term investments depreciation reserve

7、s股权投资减值准备 stock rights investment depreciation reserves债权投资减值准备 bcreditors rights investment depreciation reserves1431 委托贷款 entrust loans 143101 本金 principal 143102 利息 interest 143103 减值准备 depreciation reserves1501 固定资产 fixed assets 房屋 building 建筑物 structure机器设备 machinery equipment 运输设备 transportati

8、on facilities 工具器具 instruments and implement1502 累计折旧 accumulated depreciation 1505 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 reserves1601 工程物资 project goods and material160101 专用材料 special-purpose material

9、160102 专用设备 special-purpose equipment 160103 预付大型设备款 prepayments for equipment160104 为生产准备的工具及器具 preparative instruments and implement for fabricate1603 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 proje

10、ct1605 在建工程减值准备 construction-in-process depreciation reserves1701 固定资产清理 liquidation of fixed assets 1801 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 1805 无形资产减值准备 intangible assets depreciation reserves专利权减值准备 patent rights

11、 depreciation reserves商标权减值准备 trademark rights depreciation reserves1815 未确认融资费用 unacknowledged financial charges 待处理财产损溢 wait deal assets loss or income 1901 长期待摊费用 long-term deferred and prepaid expenses1911 待处理财产损溢 wait deal assets loss or income 191101待处理流动资产损溢 wait deal intangible assets loss o

12、r income 191102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 2101 短期借款 short-term borrowing2111 应付票据 notes payable 银行承兑汇票 bank acceptance 商业承兑汇票 trade acceptance 2121 应付账款 account payable2131 预收账款 deposit received 2141 代销商品款 proxy sale goods revenue2151 应付工资

13、accrued wages 2153 应付福利费 accrued welfarism 2161 应付股利 dividends payable 2171 应交税金 tax payable217101 应交增值税 value added tax payable 21710101 进项税额 withholdings on vat21710102 已交税金 paying tax21710103 转出未交增值税 unpaid vat changeover21710104 减免税款 tax deduction21710105 销项税额 substituted money on vat21710106 出口

14、退税 tax reimbursement for export 21710107 进项税额转出 changeover withnoldings on vat21710108 出口抵减内销产品应纳税额 export deduct domestic sales goods tax21710109 转出多交增值税 overpaid vat changeover21710110 未交增值税 unpaid vat217102 应交营业税 business tax payable217103 应交消费税 consumption tax payable217104 应交资源税 resources tax p

15、ayable217105 应交所得税 income tax payable 217106 应交土地增值税 increment tax on land value payable217107 应交城市维护建设税 tax for maintaining and building cities payable217108 应交房产税 housing property tax payable217109 应交土地使用税 tenure tax payable217110 应交车船使用税 vehicle and vessel usage license plate tax(vvulpt) payable2

16、17111 应交个人所得税 personal income tax payable2176 其他应交款 other fund in conformity with paying2181 其他应付款 other payables2191 预提费用 drawing expense in advance 其他负债 other liabilities2201 待转资产价值 pending changerover assets value2211 预计负债 anticipation liabilities长期负债 long-term liabilities 2301 长期借款 long-term loa

17、ns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 year2311 应付债券 bonds payable 231101 债券面值 face value, par value231102 债券溢价 premium on bonds 231103 债券折价 discount on bonds 231104 应计利息 accrued interest 2321 长期应付款 long-term account payable应付融资租赁款 accrued financial l

18、ease 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 year2331 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 year2341 递延税款 deferral taxes 三、所有者权益类 owners equity资本 c

19、apita3101 实收资本(或股本) paid-up capital(or stock) 实收资本 paicl-up capital 实收股本 paid-up stock 3103 已归还投资 investment returned公积 3111 资本公积 capital reserve 311101 资本(或股本)溢价 cpital(or stock) premium311102 接受捐赠非现金资产准备 receive non-cash donate reserve311103 股权投资准备 stock right investment reserves 311105 拨款转入 alloc

20、ate sums changeover in311106 外币资本折算差额 foreign currency capital 311107 其他资本公积 other capital reserve 3121 盈余公积 surplus reserves 312101 法定盈余公积 legal surplus312102 任意盈余公积 free surplus reserves312103 法定公益金 legal public welfare fund312104 储备基金 reserve fund312105 企业发展基金 enterprise expension fund312106 利润归还

21、投资 profits capitalizad on return of investment利润 profits3131 本年利润 current year profits3141 利润分配 profit distribution 314101 其他转入 other chengeover in314102 提取法定盈余公积 withdrawal legal surplus314103 提取法定公益金 withdrawal legal public welfare funds314104 提取储备基金 withdrawal reserve fund314105 提取企业发展基金 withdraw

22、al reserve for business expansion314106 提取职工奖励及福利基金 withdrawal staff and workers bonus and welfare fund314107 利润归还投资 profits capitalizad on return of investment314108 应付优先股股利 preferred stock dividends payable 314109 提取任意盈余公积 withdrawal other common accumulation fund314110 应付普通股股利 common stock divide

23、nds payable314111 转作资本(或股本)的普通股股利 common stock dividends change to assets(or stock)314115 未分配利润 undistributed profit 四、成本类 cost4101 生产成本 cost of manufacture410101 基本生产成本 base cost of manufacture410102 辅助生产成本 auxiliary cost of manufacture4105 制造费用 manufacturing overhead材料费 materials管理人员工资 executive s

24、alaries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 coferemce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

25、培训费 education and training接待费 entertainment图书、印刷费 books and printing运费 transpotation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 cessation4107 劳务成本 service costs五、损益类 profit and loss

26、收入 income 业务收入 operating income5101 主营业务收入 prime operating revenue产品销售收入 sales revenue服务收入 service revenue5102 其他业务收入 other operating revenue材料销售 sales materials代购代售 包装物出租 wrappage 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 revenue5201 投资收益 investment in

27、come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 5203 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 revenue5301 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

28、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 charges5401 主营业务成本 operating costs产品销售成本 cost of goods sold服务成本 cost of service5402 主营业务税金及附加 tax and associate charge 营业税 sale

29、s 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 value5405 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 5501 营业费用 operating ex

30、penses代销手续费 consignment commission charge运杂费 transpotation保险费 insurance premium展览费 exhibition fees广告费 advertising fees 5502 管理费用 adminisstrative 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 travelling expense工会经费 labour union expenditure 研究与开发费

31、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 labour insurance医疗保险费 medical insurance 会议费 coferemce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

32、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 tax5503 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

33、cost 5601 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 outlay5701 所得税 income

34、tax以前年度损益调整 prior year income adjustment balance between benefit and cost 收益与成本的平衡balance sheet 资产负债表balance sheet date 资产负债表日balance sheet liability method 资产负债表负责法bank overdrafts 银行透支basic earnings per share 基本每股收益beginning of the period 期初benchmark treatments 基准处理方法beneficiary 受益人best estimate 最佳

35、估计bid bonds 投标保函bid price 出价bills 帐单binding sale agreement 约束性销售协议board of directors 董事会bonus 奖金；红利bonus issue 红股bonus plan 奖金计划borrowing agreements 借款协议borrowing cost 借款成本bottom-up test 由下而上测试branch 分支机构brand name 商标名称brokerage 经纪人佣金；经纪人业务business combination 企业合并business combination which is an ac

36、quisition 购买式企业合并business segment 业务分部buy back 回购buying segment 采购分部call option 看涨期权、买入期权callable 可赎回的callable debt 可赎回债券cap （利率）上限capital 资本capital approach 资本法capital asset pricing model 资本资产定价模型capital commitment 资本承诺capital contributions 资本投入capital gain 资本利得capital maintenance 资本保全capital trans

37、actions 资本交易capitalisation 资本化capitalization issues 资本化发行capitalization rate 资本化比率carry forward 结转后期carry forward of unused tax credit 未利用的税款抵减结转后期carry forward of unused tax losses 未利用的可抵扣（应税利润额的）亏损结转后期carrying amount 账面金额carrying back a tax loss 可抵扣（应税利润额的）亏损抵前cash 现金cash basis 收付实现制cash equivalen

38、ts 现金等价物cash flow 现金流量cash flow risk 现金流量风险cash flow statements 现金流量表cash generating unit 现金产出单元cash in banks 银行存款cash inflow 现金流入cash on hand 库存现金cash outflow 现金流出certificates of deposit 存单changes in accounting policies 会计政策变更changes in financial position 财务状况变动charge against 借记；计入chief executive o

39、fficer 首席执行官，行政总裁，总经理class of assets 资产类别classification 分类，归类clearing house 清算所closing rate 期末汇率collateral 抵押品collateralised borrowing 抵押借款collectability 可收回性collection cost 收帐费用combination of shares 并股combine 合并combined entity 合并实体combined result 合并经营结果combining and segmenting construction contract

40、 合并和分立的建造合同combining enterprise 参与合并的企业commission 佣金commitment 承诺commitment fee 承诺费，承约费commodity contract 商品合同commodity future contract 商品期货合同commodity-based contract 以商品为基础的合同common share 普通股comparability 可比性comparable uncontrolled price method 不加控制的可比价格法comparative period 比较期限compensated absences

41、带薪缺勤compensation 补偿，报酬compound instrument 复合金融工具computer software 计算机软件concentration of credit risk 信用风险集中concentration of risk 风险集中consideration 对价consistency 一致性consolidated balance sheet 合并资产负债表consolidated financial statements 合并财务报表consolidated group 合并集团consolidated income statement 合并收益表conso

42、lidation 合并consolidation of shares 并股consolidation procedure 合并程序constant rate of return 固定回报率construction contract 建造合同construction overhead 施工间接费用constructive obligation 推定义务consumable 易耗品contingencies 或有事项contingent asset 或有资产contingent commitments 或有承诺contingent gains 或有利得contingent liabilities

43、或有负债contingent losses 或有损失contingent rental 或有租金contingent issuable shares 或有可发行股contract 合同，合约contractor 承包商contractual obligation 合同义务contractual provision 合同条款contractual right 合同权利contribute 注资，出资contribution 出资，提存金control 控制convention 惯例conversion option 转换期权conversion right 转换权convert 转换conver

44、tible 可转换convertible bonds 可转换债券copyright 版权corporate assets 总部资产corridor 区间cost 成本cost method 成本法cost of acquisition 购买成本，收买成本，购并成本cost of an investment 投资成本cost of conversion 加工成本，转换成本cost of disposal 处置成本cost of goods sold 销货成本cost of inventorise 存货成本cost of labor 人工成本cost of purchase 采购成本cost of

45、 sales 销售成本cost of sales method 销售成本法cost recovery approach 成本收回法cost saving 成本节省cost-plus contract 成本加成合同cost-plus method 成本加成法cost of acquisition 购买成本cost of meterial 材料成本cost of registering 注册费用cost to complete 完工尚需发生的成本counterparty 对应方credit 贷记；贷项credit facilities 信用便利credit risk 信用风险credit term

46、 赊销期限creditor 债权人creditworthiness 信用可靠度cumulative preference dividends 累计优先股股利cumulative preferred share 累计优先股currency risk 货币风险currency swap 货币互换currency translation differences 货币折算差额current and expected profitability 当期和预期盈利能力current assets 流动资产current cost 现行成本current cost approach 现行成本法current

47、cost financial statements 现行成本财务报表current interest rate 现行利率current investments 短期投资current liabilities 流动负债current obligation 现时义务current period 当期current salary approch 当期工资法current service cost 当期服务成本current tax 当期税金curtailment 缩减customer loyalty 顾客信赖，顾客忠诚part 3如需转载，请注明来处 fane翻译中国http:/www.fane.c

48、n/date of acquisition 购买日，收买日，并购日 date of contribution 出资日 date of report 报告日 date of the valuation 评估日 day-to-day activity 日常活动 dealing securities 交易性证券 debt default 债务拖欠 debt instrument 债务性工具 debt security 债务性证券 debt-equity ratio 债务权益比 decline 下跌 deductible temporary differences 可抵扣暂时性差异 default 违

49、约 deferral method 递延法 deferred compensation 递延酬劳 deferred compensation arrangement 递延酬劳安排 deferred foreign exchange gain or loss 递延汇兑损益 deferred income 递延收益 deferred payment 递延付款 deferred payment terms 递延付款条件 deferred revenue 递延收入 deferred tax asset 递延所得税资产 deferred tax liabilities 递延所得税负债 deferred

50、taxes 递延所得税 defined benefit liability 设定受益负债 defined benefit obligation 设定受益义务 defined benefit plans 设定受益计划 defined contribution plans 设定提存计划 degree of comparability 可比程度 delivery 交付，交割，交货，送达 demand deposits 活期存款 demonstrably committed 明确承诺 deposit withdrawal 提取存款 depreciable amount 应折旧金额 depreciabl

51、e asset 应折旧资产 depreciation 折旧 depreciation method 折旧方法 depreciation rate 折旧率 derecognise (a financial instrument) 终止确认（某一金融工具） derecognition 终止确认 derivate financial instrument 衍生金融工具 derivative 衍生工具 designate 指定 development costs 开发费用 development expenditure 开发支出 development phrase 开发阶段 diluted earn

52、ings per share 稀释每股收益 dilutive 稀释 dilutive option 稀释选择权 dilutive potential ordinary share 稀释性潜在普通股 diminishing balance method 余额递减折旧法 direct effect 直接影响 direct increment costs 直接增量成本 direct investment 直接投资 direct labor 直接人工 direct method 直接法 direct relatonship 直接关系 directly attributable expenditure

53、可直接归属的支出 discharge 解脱，解除 disclose 披露 disclosure 披露 discontinued operations 已终止经营 discontinuing operation 终止经营 discount 折价，折扣，贴水 discount rate 折现率 disposal 处置 disposal consideration 处置收入 disposal of subsidiaries 子公司的处置 disposals 处置 distress sale 亏本销售 distribution 分配，分派 distribution costs 销售费用，分销费用 di

54、vidend income 股利收益 dividend receivable 应收股利 dividend yield 股利率 dividends 股利 dividends policy 股利政策 documentary credit 跟单信贷 downstream transactions 下游交易，下销交易 earnings 收益 earnings per share 每股收益，每股盈利 earnings-generating capacity 获利能力 economic benefits 经济利益 economic life 经济寿命 economic performance 经济业绩 e

55、ffective date 生效日期 effective interest method 实际利率法 effective yield 实际收益率 eliminate 消除 embedded derivative 嵌入衍生工具 employee benefit 雇员福利 employee benefit cost 雇员福利成本 employee share ownership plan 职工持股计划 employee termination indemnity 辞退补偿 end of the period 期末 entity 实体 equity 权益 equity capital 权益资本 equity compensation benefits 权益计酬福利 equity compensation plans 权益计酬计划 equity financial instrument 权益性金融工具 equity instruments 权益性工具 equity issue 股份发行 equity method 权益法 equity securities 权益性证券 estimated value 评估价值 evaluate 评价，估价 events after the