(财务会计)会计英语词汇

1、会计科目英文会计系统Acco unting system美国会计协会America n Acco unting Associati on美国注册会计师协会American In stitute of CPAs审计 Audit资产负债表Bala nee sheet簿记Bookkeep ing现金流量预测Cash flow prospects内部审计证书Certificate in In ternal Audit ing管理会计证书Certificate in Man ageme nt Acco un ti ng注册会计师Certificate Public Accou ntant成本会计Cost

2、 acco unting外部使用者 External users 财务会计 Finan cial acco un ti ng财务会计准则委员会Fi nan cial Acco un ti ng Sta ndardsBoard财务预测Fi nan cial forecast公认会计原贝 U Gen erally accepted acco un ti ng prin ciples通用目的信息Gen eral-purpose in formati on政府会计办公室Governme nt Accou nting Office损益表In come stateme nt内部审计师协会In stitut

3、e of In ternal Auditors管理会计师协会In stitute of Man ageme nt Accou ntants整合性 In tegrity内部审计 Internal audit ing内部控制结构 In ternal co ntrol structure国内收入署 In ternal Revenue Service内部使用者 In ternal users管理会计Man ageme nt acco un ti ng投资回报Retur n of in vestme nt投资报酬Retur n on in vestme nt证券交易委员会Securities and E

4、xcha nge Commissi on现金流量表Stateme nt of cash flow财务状况表Stateme nt of finan cial position税务会计Tax acco unting会计等式Acco unting equatio n勾稽关系 Articulation资产 Assets企业个体Busin ess en tity股本Capital stock公司Corporati on成本原则Cost pri nciple债权人 Creditor通货紧缩 Deflation 批露 Disclosure 费用Expe nses财务报表Fi nan cial stateme

5、 nt筹资活动Finan cial activities持续经营假设Goin g-c oncern assumpti on通货膨涨In flation投资活动In vesti ng activities负债 Liabilities负现金流量Negative cash flow经营活动Operat ing activities所有者权益Owner equity合伙企业Part nership正现金流量Positive cash flow留存禾 U 润Reta ined earning收入 Revenue独资企业 Sole proprietorship清偿能力Solve ncy稳定货币假设 Sta

6、ble-dollar assumption 股东Stockholders帐户 Accou nt预付账款 Advanee money应收补贴款 Cover deficit by state subsidies of receivable库存资产 Inventories物资采购 Supplies purchasing包装物 Wrappage低值易耗品 Low-value con sumpti on goods材料成本差异 Materials cost varia nee自制半成品 Semi-F ini shed goods库存商品 Finished goods商品进销差价 Differences

7、betwee n purchas ing and selli ngprice委托加工物资 Work in process - outsourced委托代销商品 Trust to and sell the goods on acommissi on basis受托代销商品 Commissi oned and sell the goods on acommissi on basis存货跌价准备 Inven tory falli ng price reserves待摊费用 Deferred and prepaid expenses分期收款发出商品Collect mo ney and send out

8、 the goodsby stages长期投资 Long-term investment长期股权投资 Lon g-term in vestme nt on stocks股票投资 Investment on stocks其他股权投资 Other in vestme nt on stocks长期债权投资 Lon g-term in vestme nt on bonds债券投资 Investment on bonds其他债权投资 Other in vestme nt on bonds长期投资减值准备Lon g-term in vestme nts depreciati onreserves股东权益S

9、tockholders equity门面粉饰Window dress ing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 equivale nts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 Guara ntee deposits存出投资款 Refundable deposits 短期投

10、资Short-term investments 股票 Short-terminvestments - 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 in vestme nts falli ng price reserves 应收款 Account receivable应收票据 Note receivable银行承兑汇票 Bank accepta nee 商业

11、承兑汇票Trade accepta nee 应收股利 Divide nd 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原材料 Raw materials减值准备 Depreciation reserves股权投资减值准备 Stock rights in vestme nt depreciationreserves本金 Principal利息 Interest债权投资减值准备 Bcreditor rights investmen

12、tdepreciati on reserves委托贷款 Entrust loans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 depreciati on reserves 房屋、建筑物减值准备 Build in g/structure depreciation reserves专用材料 Sp

13、ecial-purpose material机器设备减值准备 Mach inery equipme nt depreciati onreserves工程物资 Project goods and material专用设备 Special-purpose equipment预付大型设备款 Prepayme nts for equipme nt为生产准备的工具及器具Preparative in strume nts andimpleme nt for fabricate在建工程 Construction-in-process安装工程 Erection works在安装设备 Erecting equi

14、pment-in-process技术改造工程 Tech ni cal inno vati on project大修理工程 General overhaul project在建工程减值准备 Con struct ion-i n-process depreciati onreserves固定资产清理 Liquidati on 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I

15、ntan gible Assets depreciati onreserves专利权减值准备Pate nt rights depreciati on reserves商标权减值准备 trademark rights depreciati on reserves 未确认融资费用Un ack no wledged finan cial chargesWait deal assets loss or in come长期待摊费用 Lon g-term deferred and prepaid expe nses 待处理财产损溢 Wait deal assets loss or income待处理流动资

16、产损溢 Wait deal intan gible assets loss or income待处理固定资产损溢 Wait deal fixed assets loss orin come二、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 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 Capital(or Stock) premium接受捐赠非现金资产准备Receive

17、non-cash donatereserve股权投资准备 Stock right in vestme nt reserves 拨款转入Allocate sums changeover in夕卜币资本折算差额 Foreig n curre ncy capital其他资本公积 Other capital reserve待处理财产损溢盈余公积 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 publicwelfare fund 储备基金 Reserve fund企业发展基金 En terpris

18、e expa nsion fund禾 U 润归还投资 Profits capitalized on return of in vestme nt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 bus

19、in ess expansion提取职工奖励及福利基金Withdrawal staff andworkers bonus and welfare fund禾 U 润归还投资 Profits capitalized on return of in vestme nt应付优先股股利 Preferred Stock divide nds payable 提取任意盈余公积 Withdrawal other common accumulati on fund应付普通股股利Com mon Stock divide nds payable未分配利润 Un distributed profit转作资本(或股本

20、)的普通股股利 Common Stock divide ndscha nge to assets(or stock)三、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 Manu facturi ng overhead 材料费 Materials 管理人员工资 Executive Salaries 奖金 Wages 退职金 Retirementallowanee 补贴 Bonus 夕卜保劳务费 Outsourcing fee 福利费Emp

21、loyee benefits/welfare 会议费 Conference 加班餐费Special duties 市内交通费 Busin ess traveli ng 通讯费Correspondence 电话费 Correspondence 水电取暖费 Waterand 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 prin

22、ting 运费Transportation 保险费 In sura nee premium 支付手续费Commissi on 杂费 Sundry charges 折旧费 Depreciationexpense 机物料消耗 Article of con sumption 劳务成本Service costs 劳动保护费 Labor protect ion fees 季节性停工损失Loss on seas on ality cessatio n四、损益类 Profit and loss收入 In come业务收入 OPERATING INCOME主营业务收入 Prime operati ng rev

23、enue产品销售收入 Sales revenue服务收入 Service revenue其他业务收入 Other operati ng revenue材料销售 Sales materials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 Reimburseme nt of in come tax其他收入 Other revenue投资收益 In vestme nt in come短期投资收益 Current in vestme nt in come长期投资收益 Lon g-term in vestme nt in

24、 come 计提的委托贷款减值准备Withdrawal of en trust loa nsreserves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 reve nue 营业外收入NON-OPERATING INCOME 现金溢余 Cash overage非货币性交易收益No n-cash deal in come处置固定资产净收益Net in come on disposal of fixedassets出售无形资产收益In come on sales of inta

25、n gible assets固定资产盘盈 Fixed assets inventory profit 罚款净收入 Netamerceme nt in come支出 Outlay业务支出 Revenue charges主营业务成本 Operat ing 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 mai nta ining and buildi ng cities资源税 Reso

26、urces tax土地增值税 In creme nt tax on land value其他业务支出 Other bus in ess expe nse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 Con sig nment commissi on charge运杂费 Transportation保险费 In sura nee premium展览费 Exh

27、ibition fees广告费 Advertising fees管理费用 Adm ini strative expe nses职工工资 Staff Salaries修理费 Repair charge低值易耗摊销 Article of con sumpti on办公费 Office allowanee差旅费 Traveling expense工会经费 Labor union expenditure研究与开发费 Research and developme nt expe nse福利费 Employee benefits/welfare职工教育经费 Pers onnel educati on劳动保

28、险费 Labor in sura nee待业保险费 Un employme nt in sura nee医疗保险费 Medical in sura nee会议费 Conference 聘请中介机构费 In termediary organs咨询费 Consult fees诉讼费 Legal cost业务招待费 Bus in ess en terta inment技术转让费 Tech no logy transfer fees矿产资源补偿费 Min eral resources compe nsati on fees 排污费 Pollution discharge fees 房产税 Housin

29、g property tax车船使用税 Vehicle and vessel usage license platetax(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-borr owing cost营业外支出 Non bus in ess expe nditure捐赠支出 Donation outlay减值准备金 Depreciation reserves

30、非常损失 Extraordinary loss固定资产盘亏 Fixed assets inventory 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 intan gible assets债务重组损失 Loss on arran geme nt罚款支出 Amercement outlay所得税 In come tax以前年度损益调整Prior year in come adjustme nt英文会计报表禾 U 润表 INCOME STATEMENT项目 ITEMS产品销售收入 Sales

31、of products其中：出口产品销售收入Including : Export sales减：销售折扣与折让Less： Sales discount andallowa nces产品销售净额 Net sales of products减：产品销售税金 Less：Sales tax产品销售成本 Cost of sales其中：出口产品销售成本Including : Cost of exportsales产品销售毛禾 U Gross profit on sales减：销售费用 Less： Selling expenses管理费用 General and administrative expens

32、es财务费用 Financial expenses其中：利息支出(减利息收入)Including ： Interestexpe nses (minus in terest in come)汇兑损失(减汇兑收益 )Exchange losses(minus exchangegains)产品销售利润 Profit on sales加：其他业务利润 Add : profit from other operations营业利润Operat ing profit力口：投资收益 Add : In come on in vestme nt加：营业外收入 Add : No n-operati ng in co

33、me减：营业外支出Less：Non-operating expenses加：以前年度损益调整Add : adjustment of loss andgain for previous years利润总额 Total profit减： 所得税 Less： In come tax净利润 Net profit资产负债表 BALANCE SHEET资产 ASSETS流动资产 CURRENT ASSETS现金 Cash on hand备用金 Pretty cash在建工程：CONSTRUCTION WORK IN PROCESS银行存款 Cash in banks有价证券 Marketable rece

34、ivable应收票据 Notes receivable应收帐款 Accounts receivable减：坏帐准备 Less： allowanee for bad debts 预付货款Prepayments-supplies 内部往来 Inter-company accounts其他应收款 Other receivables待摊费用 Prepaid and deferred expenses 存货 Inventories减：存货变现损失准备:reduct ion to market已转未完工生产成本tran sform ing一年内到期的长期投资with in a year流动资产合计 Tot

35、al current assets长期投资：LONG TERM INVESTMENT长期投资 Long term investments拨付所属资金 Fu nds to burnchs一年以上的应收款项Acco unts receivable over a year固定资产：FIXED ASSETS固定资产原价 Fixed assets-cost减：累计折旧 Less: accumulated depreciati on固定资产净值 Fixed assets-net value固定资产清理 Disposal of fixed assets融资租入固定资产原价：Fixed assets-cost

36、 on financiallease减：融资租入固定资产折旧Less： accumulateddepreciati on融资租入固定资产净值：Fixed assets-net value on financial lease 无形资产 INTANGIBLE ASSETS场地使用权 Right to the use of a site工业产权及专有技术In dustrial property right and pate nts其他无形资产 Other intan gibles无形资产合计 Total intan gible assets其它资产 OTHER ASSETS开办费 Organiza

37、tion expenses递延投资损失 Deferred in vestme nt筹建期间汇兑损失Excha nge losses duri ng organi zatio nperiod losses递延税款借项 Debit side of deferred tax其他递延支出 Other deferred expe nditures待转销汇兑损益 Prepaid and deferred excha nge loss其他递延借款 Debit side of other deferred其他资产合计 Total other Assets资产总计 TOTAL ASSETS负债及所有者权 LIA

38、BILITIES AND CAPITAL流动负债：CURRENT LIABILITIES短期借款 Short term loans应付票据 Notes payable应付帐款 Accounts payable内部往来 Inter-company accounts预收货款 Items received in advance-supplies应付工资 Accrued payroll应交税金 Taxes payable应付股利 Divide nds payable其他应付款 Other payables预提费用 Accrued expenses职工奖励及福利费用Bonus and welfare f

39、u nds一年内到期的长期负债Matured long term liabilitieswith in a yearLess： allowanee on inventoryTran sferred in product ioncostMatured long time in vestments其他流动负债 Other curre nt liabilities流动负债合计 Total curre nt liabilities长期负债：LONG TERM LIABILITIES长期借款 long term loans应付公司债 Bonds payable应公司债溢价(折价)Premium on b

40、onds payable(discount)一年以上的应付款项Acco unts payable over a year长期负债合计： Total lo ng term liabilities其他负债：OTHER LIABILITIES筹建期间汇兑收益Excha nge gains duri ng organi zati onperiod递延投资收益 Deferred in vestme nt gains递延税款贷项 Credit side of deferred tax其他递延贷项 Credit side of other tax待转销汇兑收益 Prepaid and deferred ex

41、cha nge profit 其他负债合计 Total other liabilities负债合计 Total liabilities所有者权益 Investor equity委托加工材料 Materials processed on commissi on 受托代销商品 Goods in con sig nment代管商品物资 Good held in our custos本年支付的进口环节税金Import tax paid this year由企业负责的应收票据贴现Co ntingent Liabilityin curred by disco un ted no tes receivable租入固定资产 Leasehold fixed assets应付帐款 Trade creditors应收票据 Notes receivable预收帐款 Advances from customers应收股利 Divide nds receivable代销商品款 Con sig nmen t-i n payables应收利息 Interest receivable应付工资 Payroll payable应收帐款 Trade debtors应付福利费 Welfare payable其他应收款 Other debtors应付股