会计专业术语

1、会计专业术语一、资产类 Assets流动资产 Currentassets货币资金 Cashandcashequivalents1001 现金 Cash1002 银行存款 Cashinbank1009 其他货币资金 Othercashandcashequivalents100901 外埠存款 OthercityCashinbank100902 银行本票 Cashierscheque100903 银行汇票 Bankdraft100904 信用卡 Creditcard1101 短期投资 Short-terminvestments110101 股票 Short-terminvestments-stoc

2、k110102 债券 Short-terminvestments-corporatebonds110103JpyShort-terminvestments-corporatefunds110110 其他 Short-terminvestments-other应收款 Accountreceivable1111 应收票据 Notereceivable银行承兑汇票 Bankacceptance商业承兑汇票 Tradeacceptance1121 应收月利 Dividendreceivable1122 应收禾 1J 息 Interestreceivable1131 应收账款 Accountreceiv

3、able1133 其他应收款 Othernotesreceivable1141 坏账准备 Baddebtreserves1151 预付账款 Advancemoney1201 物资采购 Suppliespurchasing1211 原材料 Rawmaterials1221 包装物 Wrappages1243 库存商品 Finishedgoods1301 待摊费用 Deferredandprepaidexpenses 长期投资Long-terminvestment1401 长期股权投资 Long-terminvestmentonstocks140101 股票投资 Investmentonstock

4、s140102 其他股权投资 Otherinvestmentonstocks1402 长期债权投资 Long-terminvestmentonbonds140201 债券投资Investmentonbonds140202 其他债权投资 Otherinvestmentonbonds143101 本金 Principal143102 利息 Interest143103 减值准备 Depreciationreserves1501 固定资产 Fixedassets房屋 Building建筑物 Structure机器设备 Machineryequipment运输设备 Transportationfaci

5、lities工具器具 Instrumentsandimplement1502 累计折旧 Accumulateddepreciation1603 在建工程 Construction-in-process1801 无形资产 Intangibleassets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 Goodwill1901 长期待摊费用 Long-termdeferredandprepaidexpenses1911 待处理财产损溢 Waitdealassetslossorinco

6、meLiability短期负债 Currentliability2101 短期借款 Short-termborrowing2111 应付票据 Notespayable2121 应付账款 Accountpayable2131 预收账款 Depositreceived2151 应付工资 Accruedwages2161 应付月利 Dividendspayable2171 应交税金 Taxpayable217101 应交增值税 valueaddedtaxpayable217111应交个人所得税Personalincometaxpayable2176其他应交款 Otherfundinconformit

7、ywithpaying2181 其他应付款 Otherpayables2191预提费用Drawingexpenseinadvance其他负债Otherliabilities2201 待转资产价值 Pendingchangeroverassetsvalue2211 预计负债 Anticipationliabilities长期负债 Long-termLiabilities2301 长期借款 Long-termloans年内至 U 期的长期借款 Long-termloansduewithinoneyear年后至 U 期的长期借款 Long-termloansdueoveroneyear2311应付彳

8、责券Bondspayable231101 债券面值231102 债券溢价231103 债券折价231104 应计利息Facevalue,ParvaluePremiumonbondsDiscountonbondsAccruedinterestLong-termaccountpayable2321 长期应付款应付融资租赁款 Accruedfinancialleaseoutlay年内至 U 期的长期应付 Long-termaccountpayableduewithinoneyear年后至 U 期的长期应付 Long-termaccountpayableoveroneyear2331 专项应付款 Sp

9、ecialpayable年内至 U 期的专项应付Long-termspecialpayableduewithinoneyear年后至 U 期的专项应付 Long-termspecialpayableoveroneyear2341 递延税款 Deferraltaxes三、所有者权益类 OWNERSEQUITY资本 Capital3101 实收资本(或股本)Paid-upcapital(orstock)实收资本 Paicl-upcapital实收股本 Paid-upstock3103 已归还投资 InvestmentReturned公积3111 资本公积 Capitalreserve311101

10、资本(或股本)溢价 Cpital(orStock)premium311102 接受捐赠非现金资产准备 Receivenon-cashdonatereserve311103 股权投资准备 Stockrightinvestmentreserves311105 拨款转入 Allocatesumschangeoverin311106 外币资本折算差额 Foreigncurrencycapital311107 其他资本公积 Othercapitalreserve3121 盈余公积 Surplusreserves312101 法定盈余公积 Legalsurplus312102 任意盈余公积 Freesur

11、plusreserves312103 法定公益金 Legalpublicwelfarefund312104 储备基金 Reservefund312105 企业发展基金 Enterpriseexpensionfund312106 利润归还投资 Profitscapitalizadonreturnofinvestment利润 Profits3131 本年利润 Currentyearprofits3141 禾 1J 润分配 Profitdistribution314101 其他转入 Otherchengeoverin314102 提取法定盈余公积 Withdrawallegalsurplus3141

12、03 提取法定公益金 Withdrawallegalpublicwelfarefunds314104 提取储备基金 Withdrawalreservefund314105 提取企业发展基金 Withdrawalreserveforbusinessexpansion314106 提取职工奖励及福利基金 Withdrawalstaffandworkersbonusandwelfarefund314107 利润归还投资 Profitscapitalizadonreturnofinvestment314108 应付优先股股利 PreferredStockdividendspayable,314109

13、提取任意盈余公积 Withdrawalothercommonaccumulationfund,314110 应付普通股股利 CommonStockdividendspayable,314111 转作资本(或股本)的普通股股利 CommonStockdividendschangetoassets(orstock),314115 未分配利润 Undistributedprofit四、成本类 Cost4101 生产成本 Costofmanufacture,410101 基本生产成本 Basecostofmanufacture,410102 辅助生产成本 Auxiliarycostofmanufact

14、ure4105 制造费用 Manufacturingoverhead材料费 Materials管理人员工资 ExecutiveSalaries奖金 Wages退职金 Retirementallowance补贴 Bonus外保劳务费 Outsourcingfee福禾 U 费 Employeebenefits/welfare会议费 Coferemce加班餐费 Specialduties市内交通费 Businesstraveling通讯费 Correspondence电话费 Correspondence水电取暖费 WaterandSteam税费 Taxesanddues租赁费 Rent管理费 Mai

15、ntenance车辆维护费 Vehiclesmaintenance油料费 Vehiclesmaintenance培训费 Educationandtraining接待费 Entertainment图书、印刷费 Booksandprinting运费 Transpotation保险费 Insurancepremium支付手续费 Commission杂费 Sundrycharges折旧费 Depreciationexpense机物料消耗 Articleofconsumption劳动保护费 Laborprotectionfees季节性停工损失 Lossonseasonalitycessation4107

16、 劳务成本 Servicecosts五、损益类 Profitandloss收入 Income业务收入 OPERATINGINCOME5101 主营业务收入 Primeoperatingrevenue产品销售收入 Salesrevenue服务收入 Servicerevenue5102 其他业务收入 Otheroperatingrevenue材料销售 Salesmaterials代购代售包装物出租 Wrappagelease出让资产使用权收入 Remiserightofassetsrevenue返还所得税 Reimbursementofincometax其他收入 Otherrevenue5201

17、投资收益 Investmentincome短期投资收益 Currentinvestmentincome长期投资收益 Long-terminvestmentincome计提的委托贷款减值准备 Withdrawalofentrustloansreserves5203 补贴 U入 Subsidizerevenue国家扶持补贝占收入 Subsidizerevenuefromcountry其他补贴收入 Othersubsidizerevenue5301 营业外 U入 NON-OPERATINGINCOME非货币性交易收益 Non-cashdealincome现金溢余 Cashoverage处置固定资产净

18、收益 Netincomeondisposaloffixedassets出售无形资产收益 Incomeonsalesofintangibleassets固定资产盘盈 Fixedassetsinventoryprofit罚款净收入 Netamercementincome支出 Outlay业务支出 Revenuecharges5401 主营业务成本 Operatingcosts产品销售成本 Costofgoodssold服务成本 Costofservice5402 主营业务税金及附加 Taxandassociatecharge营业税 Salestax消费税 Consumptiontax城市维护建设税

19、 Taxformaintainingandbuildingcities资源税 Resourcestax土地增值税 Incrementtaxonlandvalue5405 其他业务支出 Otherbusinessexpense销售其他材料成本 Othercostofmaterialsale其他劳务成本 Othercostofservice其他业务税金及附加费 Othertaxandassociatecharge费用 Expenses5501 营业费用 Operatingexpenses代销手续费 Consignmentcommissioncharge运杂费 Transpotation保险费 In

20、surancepremium展览费 Exhibitionfees广告费 Advertisingfees5502 管理费用 Adminisstrativeexpenses职工工资 StaffSalaries修理费 Repaircharge低值易耗摊销 Articleofconsumption办公费 Officeallowance差旅费 Travellingexpense工会经费 Labourunionexpenditure研究与开发费 Researchanddevelopmentexpense福禾 U 费 Employeebenefits/welfare职工教育经费 Personneleduca

21、tion待业保险费 Unemploymentinsurance劳动保险费 Labourinsurance医疗保险费 Medicalinsurance会议费 Coferemce聘请中介机构费 Intermediaryorgans咨询费 Consultfees诉讼费 Legalcost业务招待费 Businessentertainment技术转让费 Technologytransferfees矿产资源补偿费 Mineralresourcescompensationfees排污费 Pollutiondischargefees房产税 Housingpropertytax车船使用税 Vehicleand

22、vesselusagelicenseplatetax(VVULPT)土地使用税 Tenuretax印花税 Stamptax5503 财务费用 Financecharge禾 U 息支出 Interestexchange汇兑损失 Foreignexchangeloss各项手续费 Chargefortrouble各项专借款费用 Special-borrowingcost5601 营业外支出 Nonbusinessexpenditure捐赠支出 Donationoutlay减值准备金 Depreciationreserves非常损失 Extraordinaryloss处理固定资产净损失 Netloss

23、ondisposaloffixedassets出售无形资产损失 Lossonsalesofintangibleassets固定资产盘亏 Fixedassetsinventoryloss债务重组损失 Lossonarrangement罚款支出 Amercementoutlay5701 所得税 Incometax以前年度损益调整 Prioryearincomeadjustment现金 Cashinhand银行存款 Cashinbank其他货币资金一夕卜埠存款 Othermonetaryassets-cashinothercities其他货币资金-银行本票 Othermonetaryassets-c

24、ashierschck其他货币资金-银行汇票 Othermonetaryassets-bankdraft其他货币资金-信用卡 Othermonetaryassets-creditcards其他货币资金-信用证保证金 Othermonetaryassets-L/Cdeposit其他货币资金-存出投资款 Othermonetaryassets-cashforinvestment短期投资-股票投资 Investments-Shortterm-stocks短期投资-债券投资 Investments-Shortterm-bonds 短期投资-基金投资Investments-Shortterm-funds

25、 短期投资-其他投资 Investments-Shortterm-othersProvisionforshort-terminvestment长期股权投资-股票投资 Longtermequityinvestment-stocks长期股权投资-其他股权投资 Longtermequityinvestment-others长期债券投资-债券投资 Longtermsecuritiesinvestemnt-bonds 长期债券投资-其他债权投资Longtermsecuritiesinvestment-others长期投资减值准备 Provisionforlong-terminvestment应收票据 N

26、otesreceivable应收股利 Dividendsreceivable应收禾 U 息 Interestreceivable应收帐款 Tradedebtors坏帐准备-应收帐款 Provisionfordoubtfuldebts-tradedebtors预付帐款 Prepayment应收补贴款 Allowancereceivable其他应收款 Otherdebtors坏帐准备-其他应收款 Provisionfordoubtfuldebts-otherdebtors 其他流动资产Othercurrentassets物资采购 Purchase原材料 Rawmaterials包装物 Packin

27、gmaterials低值易耗品 Lowvalueconsumbles材料成本差异 Materialcostdifference 自制半成品 Self-manufacturedgoods 库存商品短期投资跌价准备Finishedgoods商品进销差价 Differencebetweenpurchase&salesofcommodities委托力口工物资 Consignedprocessiongmaterial委托代销商品 Consignment-out受托代销商品 Consignment-in分期收款发出商品 Goodsoninstalmentsales存货跌价准备 Provisionf

28、orobsoletestocks待摊费用 Prepaidexpenses待处理流动资产损益 UnsettledG/Loncurrentassets待处理固定资产损益 UnsettledG/Lonfixedassets委托贷款-本金 Consignmentloan-principle委托贷款-禾 U 息 Consignmentloan-interest委托贷款-减值准备 Consignmentloan-provision 固定资产-房屋建筑物 Fixedassets-Buildings固定资产-机器设备 Fixedassets-Plantandmachinery固定资产-电子设备、器具及家具 F

29、ixedassets-ElectronicEquipment,furnitureandfixtures固定资产-运输设备 Fixedassets-Automobiles累计折旧 Accumulateddepreciation固定资产减值准备 Impairmentoffixedassets工程物资-专用材料 Projectmaterial-specificmaterials工程物资-专用设备 Projectmaterial-specificequipment工程物资-预付大型设备款 Projectmaterial-prepaidforequipment工程物资-为生产准备的工具及器具 Proje

30、ctmaterial-toolsandfacilitiesforproduction在建工程 Constructioninprogress在建工程减值准备 Impairmentofconstructioninprogress固定资产清理 Disposaloffixedassets无形资产-专禾 U 权 Intangibleassets-patent无形资产-4E 专禾 U 技术 Intangibleassets-industrialpropertyandknow-how无形资产-商标权 Intangibleassets-trademarkrights无形资产-土地使用权 Intangiblea

31、ssets-landuserights无形资产-商誉 Intangibleassets-goodwill无形资产减值准备 Impairmentofintangibleassets长期待摊费用 Deferredassets未确认融资费用 Unrecognizedfinancefees其他长期资产 Otherlongtermassets递延税款借项 Deferredassetsdebits应付票据 Notespayable应付帐款 Tradecreditors预收帐款 Adanvancesfromcustomers 代销商品款 Consignment-inpayables 其他应交款Otherpa

32、yabletogovernment其他应付款 Othercreditors 应付股禾 1Proposeddividends 待转资产价值 Donatedassets预计负债 Accruedliabilities应付短期债券 Short-termdebenturespayable 其他流动负债 Othercurrentliabilities预提费用 Accruedexpenses 应付工资 Payrollpayable 应付福利费 WelfarepayableBankloans-Shortterm-pledgedBankloans-Shortterm-creditBankloans-Shortt

33、erm-guaranteedLongtermloansduewithinoneyear年内至 U 期长期应付款 Longtermpayableduewithinoneyear长期借款 Bankloans-LongtermBondpayable-ParvalueBondpayable-ExcessBondpayable-DiscountBondpayable-Accruedinterest长期应付款 Longtermpayable专项应付款 Specificpayable其他长期负债 OtherlongtermliabilitiesTaxpayable-incometaxTaxpayable-V

34、ATTaxpayable-businesstaxTaxpayable-consumabletax应交税金-其他 Taxpayable-others递延税款贷项 Deferredtaxationcredit股本 Sharecapital已归还投资 Investmentreturned禾 U 润分配-其他转入 Profitappropriation-othertransferin禾 U 润分配-提取法定盈余公积 Profitappropriation-statutorysurplusreserve禾 U 润分配-提取法定公益金 Profitappropriation-statutorywelfar

35、ereserve禾 U 润分配-提取储备基金 Profitappropriation-reservefund禾 U 润分配-提取企业发展基金 Profitappropriation-enterprisedevelopmentfund禾 1J 润分配-提取职工奖励及福利基金 Profitappropriation-staffbonusandwelfarefund禾 U 润分配-禾 U 润归还投资 Profitappropriation-returninvestmentbyprofit禾 U 润分配-应付优先股股禾 1Profitappropriation-preferencesharesdividends禾 U 润分配-提取任意盈余公积 Profitappropriation-others