会计专业外语账目词汇汇总

1、帐目名词一、 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 Cashier ” s 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 investm

2、ents 股票 Short-term investments - stock 债 券 Short-term investments-corporate bonds基 金 Short-term investments-corporate fund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 acc

3、eptance 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 Wrappage 低值易耗 品 Low-value consump

4、tion 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 bas

5、is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 Inves

6、tment 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 Bcreditor ” s 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

7、 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

8、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

9、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 de

10、preciation 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 in

11、come待处理固定资产损溢Wait deal fixedassets loss or incomeaccountant genaral 会计主任account balancde 结平的account bill 帐单account books 帐account classification分类account current 往来帐account form of balance sheet式资产负债表account form of profit and loss statement 式损益表account payable 应付帐款account receivable 应收帐款account of

12、payments 支出表account of receipts 收入表 account title 名称，会计科目 accounting year 或 financial year 会计 年度accounts payable ledger应付款分类帐Accounting period (会计期间) are related to specifictime 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： re

13、tained earnings现金流量表： cash flows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 payabl

14、e 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 withnoldings on VAT出口抵减销产品应纳税额 Export deduct domestic sales goods tax转 出 多

15、 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 citiespayable应 交 房 产税 Housing property tax payab

16、le应交土地使用税 Tenure tax payable应 交 车 船 使 用 税 Vehicle and vessel usage license platetax(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 changerover assets value预计负债 Ant

17、icipation liabilities长期负债 Long-term Liabilities 长期借款 Long-term loans 一年到期的长期借款Long-term loansdue 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

18、 付 融 资 租 赁 款 Accrued financial lease outlay一年到期的长期应付 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 De

19、ferral taxes所有者权益类 OWNER”S EQUITY资本 Capita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 已归还投资 Investment Returned 公积资本公积 Capital reserve 资本( 或股本)溢价 Cpital(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 Al

20、locate 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 expension fund 利润 归还投 资 Profits capitalizad on return of investment 利

21、润 Profits本年利润 Current year profits利润分配 Profit distribution其他转入 Other chengeover 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 ” bon

22、us andwelfare fund利润归还投资 Profits capitalizad onreturn 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 CommonStock dividends payable转作资本 (或股本 )的普通股股利 CommonStock dividends change toassets(or stock)未分配利润 Undistributed profit四

23、、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 Coferemce 加班餐费 Special dut

24、ies 市交通费 Business traveling 通讯费 Correspondence 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 Transpotation 保险费 Insurance premium 支付手续费 Com

25、mission 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 Oth

26、er 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 incometax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 rese

27、rves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 inventor

28、y 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 maintainingand building cities资源税 Resources tax 土地增值税 Increment tax on land value5405

29、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 Transpotation保险费 Insurance premium 展览费 Exhibition fees 广告费 Advertising fees 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