会计专业外语账目词汇汇编

1、1 / 17信用卡Credit card信 用 证 保 证 金L/CGuarantee帐目名词一、 资产类Assets流淌资产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 cashequivalents外埠存款Other city Cash in bank银 行 本 票Cashier”s cheque银行汇票Bank draft短期投资跌价预备deposits存 出 投 资 款Refundabledeposits短 期 投 资Short-terminvestments股

2、 票Short-terminvestments - stock债券Short-terminvestments -corporate bonds基 金Short-terminvestments -corporate fund其 他Short-terminvestments - other2 / 17Short-term investments fallingprice reserves应 收 款Accountreceivable应 收 票 据Notereceivable银 行 承 兑 汇 票Bankacceptance商 业 承 兑 汇 票Tradeacceptance应 收 股 利Divide

3、ndreceivable应 收 利 息Interestreceivable应 收 账 款Accountreceivable其他应收款Other notesreceivable坏 账 预 备Bad debtreserves预付账款Advance money应 收 补贴 款Coverdeficit by statesubsidies of receivable库存资产Inventories物 资 采购Suppliespurchasing原材料Raw materials包装物Wrappage低 值 易 耗 品Low-valueconsumption goods材料成本差异Materialscost

4、variance自制半成品Semi-Finishedgoods库存商品Finished goods3 / 17商品进销差价Differencesinvestmentbetween purchasing and sellingprice托 付 加 工 物 资Work inprocess - outsourced托付代销商品Trust to andsell the goods on a commissionbasis受托代销商品Commissionedand sell the goods on acommission basis存 货 跌 价 预 备Inventoryfalling price r

5、eserves分期收款发出商品Collectmoneyand send out the goods bystages待 摊 费 用Deferred andprepaid expenses长 期 投 资Long-term长期 股 权 投资Long-terminvestment on stocks股票 投资Investment onstocks其 他 股 权 投 资Otherinvestment on stocks长期 债 权 投资Long-terminvestment on bonds债券 投资Investment onbonds其 他 债 权 投 资Otherinvestment on bon

6、ds长期投资减值预备Long-term investmentsdepreciation reserves股权 投资减 值 预备Stockrights investment depreciation4 / 17reserves5 / 17债权投资减值预备depreciationBcreditor”s rights investmentdepreciation reserves托付贷款Entrust loans本金Principal利息Interest减值 预 备Depreciationreserves固定资产Fixed assets房屋Building建筑物Structure机 器 设 备Mac

7、hinery equipment运输设备Transportationfacilities工 具 器 具Instrumentsand implement累 计 折 旧Accumulated固定 资产减 值 预备Fixedassets depreciation reserves房屋、建筑物减值预备Building/structure depreciationreserves机器设备减值预备Machinery equipmentdepreciation reserves工程物资Project goods andmaterial专用材料Special-purposematerial专用设备Specia

8、l-purposeequipment预付大型设备款Prepayments for equipment为生产预备的工具及器具Preparative instruments andimplement for fabricate在建工程Construction-in-process安装工程Erection works在 安 装 设 备6 / 17Erecting equipment-in-process技 术 改 造 工 程Technicalinnovation project大 修 理 工 程Generaloverhaul project在建工程减值预备Construction-in-proces

9、sdepreciation 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, Tradenames著作权Copyrights土地使用权Tenure商誉Goodwill无形资产减值预备Intangible Assets depreciationreserves专 利 权 减 值 预 备Patentrights depreciation reserves商标权减值预备trademarkrights depreciation reserves

10、未确认融资费用Unacknowledged financialcharges待处理财产损溢Wait dealassets loss or income7 / 17待处理财产损溢Wait dealsheet帐户式资产负债表assets loss or income待处理流淌资产损溢Waitdeal intangible assets loss orincome待处理固定资产损溢Waitaccount form of profit and lossstatement帐户式损益表account payable应付帐款deal fixed assets loss oraccount of paymen

11、ts支 出income表account of receipts收accountant genaral会计入表主任account title帐户名称，account balancde结平的会计科目帐户accounting year或account bill帐单financial year会计年度accountbooks帐accounts payable ledgeraccount classification应 付 款 分 类 帐Accounting帐户分类period（ 会 计 期 间 ）areaccount current往来帐8 / 17account receivable应收帐 款9 /

12、 17time periods ,typically one year(通常是一年) 资产负债表：balance sheet能够不大写b利 润 表 ：income statements(or statements of income)利 润 分 配 表 ：retainedearnings现金流量表：cash flows二、负债类Liability短 期 负 债Current liability短 期 借 款Short-termborrowing应付票据Notes payable银行 承 兑 汇 票Bank商 业 承 兑 汇 票Tradeacceptance应 付 账 款Accountpayab

13、le预 收 账 款Depositreceived代销商品款Proxy salegoods revenue应付工资Accrued wages应 付 福 利 费Accruedwelfarism应 付 股 利Dividendspayable应交税金Tax payable应交增值税value addedtax payable进 项 税 额Withholdings onVATacceptance已交税金Paying tax10 / 17VAT changeover减免税款Tax deduction销 项 税 额Substituted money on VAT出 口退 税Tax reimbursement forexport进项税额转出Changeover withnoldings on VAT出口抵减内销产品应纳税额Export deduct domestic salesgoods 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Consumptiontax payable应交所得税Income taxpayable应交土地增值税Incrementtax on land value payable应 交都 市 维 护建设 税Taxfor main