英文会计知识

1、现金Cashinhand银行存款Cashinbank其他货币资金-外埠存款其他货币资金-银行本票其他货币资金-银行汇票OthermonetaryassetsOthermonetaryassetsOthermonetaryassets- cashinothercities- cashierscheck- 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Other短期投资-股票投资Investments短期投资-债券投资Investmen

2、ts短期投资-基金投资Investments短期投资-其他投资Investmentsmonetaryassets-cashforinvestment-Shortterm-stocks- Shortterm-bonds- Shortterm-funds- Shortterm-othersinvestment短期投资跌价准备Provisionforshort-term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Longtermsecuritiesin

3、vestemnt-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Notesreceivable应收股利Dividendsreceivable应收利息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Provisi

4、onfordoubtfuldebts-otherdebtors其他流动资产Othercurrentassets物资采购Purchase原材料Rawmaterials包装物Packingmaterials低值易耗品Lowvalueconsumbles材料成本差异Materialcostdifference自制半成品Self-manufacturedgoods库存商品Finishedgoods商品进销差价Differencebetweenpurchase&salesofcommodities委托加工物资Consignedprocessiongmaterial委托代销商品Consignmen

5、t-out受托代销商品Consignment-in分期收款发出商品Goodsoninstalmentsales存货跌价准备Provisionforobsoletestocks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-利息Consignmentloan-interest委托贷款-减值准备Consignmentloan-provision固定资产-房屋建筑物Fixedassets-Build

6、ings固定资产-机器设备Fixedassets-Plantandmachinery固定资产-电子设备、器具及家具Fixedassets-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Proje

7、ctmaterial-prepaidforequipment工程物资-为生产准备的工具及器具Projectmaterial-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-专利权Intangibleassets-patent无形资产-非专利技术Intangibleassets-industrialpropertyandknow-how无形资产-商标权Intangibleassets-

8、trademarkrights无形资产-土地使用权Intangibleassets-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Consignmen

9、t-inpayables其他应交款Otherpayabletogovernment其他应付款Othercreditors应付股利Proposeddividends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Welfarepayable短期借款-抵押借款Bankloans-Shortterm-pledged短期借款-信用借款Bankloans-Short

10、term-credit短期借款-担保借款Bankloans-Shortterm-guaranteed一年内到期长期借款Longtermloansduewithinoneyear一年内到期长期应付款Longtermpayableduewithinoneyear长期借款Bankloans-Longterm应付债券 -债券面值应付债券 -债券溢价应付债券 -债券折价应付债券 -应计利息Bond payable -Bond payable -Bond payable -Par valueExcessDiscountBond payable - Accrued interest长期应付款Longterm

11、payable专项应付款Specificpayable其他长期负债Otherlongtermliabilities应交税金 - 所得税应交税金 -增值税应交税金 -营业税应交税金 -消费税Tax payable -Tax payable -Tax payable -Tax payable -income taxVATbusiness taxconsumable tax应交税金-其他Taxpayable-others递延税款贷项Deferredtaxationcredit股本Sharecapital已归还投资Investmentreturned利润分配-其他转入Profitappropriati

12、on-othertransferin利润分配-提取法定盈余公积Profitappropriation-statutorysurplusreserve利润分配-提取法定公益金Profitappropriation-statutorywelfarereserve利润分配-提取储备基金Profitappropriation-reservefund利润分配-提取企业发展基金Profitappropriation-enterprisedevelopmentfund利润分配金 Profit appropriation提取职工奖励及福利-staffbonusandwelfarefund利润分配 - 利润归还

13、投资Profit appropriation利润分配 - 应付优先股股利 Profit appropriation- return investment by profit利润分配 - 提取任意盈余公积Profit appropriation利润分配 - 应付普通股股利利润分配利 Profit appropriation期初未分配利润 RetainedProfit appropriation- preference shares dividends- other surplus reserve- ordinary shares dividends-转- ordinaryearnings,作股资

14、本公积- 股本溢价Capital surplus资本公积- 接受捐赠非现金资产准备shares dividends beginning of the - share premium的普通股 converted to sharesyearCapital surplus - donation reserve资本公积-接受现金捐赠Capitalsurplus-cashdonation资本公积 - 股权投资准备Capital surplus - investment资本公积 - 拨款转入 Capital surplus - subsidiary资本公积 - 外币资本折算差额Capital surplu

15、s - foreign资本公积 - 其他 Capital surplus - others盈余公积 - 法定盈余公积金Surplus reserve - statutoryreservecurrency translationsurplus reserve盈余公积-任意盈余公积金Surplusreserve-othersurplusreserve盈余公积-法定公益金Surplusreserve-statutorywelfarereserve盈余公积-储备基金Surplusreserve-reservefund盈余公积-企业发展基金Surplusreserve-enterprisedevelop

16、mentfund盈余公积-利润归还投资Surplusreserve-retureinvestmentbyinvestment主营业务收入Sales主营业务成本Costofsales主营业务税金及附加Salestax营业费用Operatingexpenses管理费用Generalandadministrativeexpenses财务费用Financialexpenses投资收益Investmentincome其他业务收入Otheroperatingincome营业外收入Non-operatingincome补贴收入Subsidyincome其他业务支出Otheroperatingexpenses

17、营业外支出Non-operatingexpenses所得税Incometax1. 交易性金融资产Tradingfinancialassets2. 一年内到期的非流动资产non-currentasset(expireinayear)3. 可供出售的金融资产available-for-salefinancialassets(AFS)4. 持有至到期投资held-to-maturityinvestment(HTM)5. 生产性生物资产capitalizedBiologicalassets6. 开发支出R&Dexpense(researchanddevelopment)7. 专项应付款专项ac

18、countspayable8. 预计负债accruedliability9. 库存股treasurystock10. 资产减值损失AssetsImpairmentloss11. 对联合企业和合营企业的投资收益investmentincomeofjoint-ventureandpartnership12. 非流动资产处置损失disposallossonnon-currentliability13. 基本每股收益basicEPS(earningspershare)14. 稀释每股收益dilutedEPS(earningspershare)15. 非流动负债non-currentliabilitya

19、cceptance承兑accountHFaccountantaccounting#accountingsystem制度accountspayable付款accountsreceivable顺攵款accumulatedprofits累稹禾U益adjustingentry|整言已adjustmentadministrationexpense管理费用advances付advertisingexpenseJ!告费agency代理agent代理人agreement契条勺allotments分配数allowance津贴amalgamation合伊amortizationSt金肖amortizedcostB

20、O成本annuities年金appliedcost已分配成本appliedexpense已分配费用appliedmanufacturingexpense己分配裂造费用apportionedchargeSt派费用appreciationarticleofassociation公司章程assessment税assetsHi!attorneyfee律自市霍！auditauditorHfH(average平均数averagecost平均成本baddebtSWbalanceMSMbalancesheet债表bankaccount金艮行户bankbalance金艮行结存bankcharge金艮行手bank

21、deposit金艮行存款bankdiscount金艮行贴班Ibankdraft金艮行IS票bankloan金艮行借款bankoverdraft金艮行透支bankersacceptance金艮行承兑bankruptcy破3!bearer持票人beneficiary受益人bequest遣3!bill票fitbillofexchangeUS票billoflading提军billsdiscounted贴班票携tbillspayable付票携tbillsreceivable收票携tboardofdirectors董事itbonds债券bonus缸禾1Jbookvalue面fit值bookkeeper簿言

22、己itbookkeeping簿言己branchofficegeneralledger支店往来户broker己人broughtdown接前broughtforward接上Kbudget算by-product副11品by-productsales副1!品金肖售capital股本capitalincomeU本收益capitaloutlayU本支出capitalstock股本capitalstockcertificate股票carrieddown移接carriedforward移下Kcash现金cashaccount现金户cashinbank存金艮行现金cashondelivery交向攵款cashon

23、hand存现金cashpayment现金支付cashpurchase现瞒cashsale现沽cashier出余内itcashierscheck本票certificateofdeposit存款罩折certificateofindebtedness借Stcertifiedcheck保付支票certifiedpublicaccountantcharges费用chargeforremittances18水手罐0叠charter管!孰照charteredaccountantchatties#J1!check支票chestub支票存根closedaccount己结清户closing结算closingent

24、ries结HOtWclosingstock期末存货closingthebook结columnarjournal多橄日者己combination聊合commission佣金commodity商品commonstock普通股company公司compensationISWcompoundinterest褛禾1Jconsignee承金肖人consignment寄金肖consignor寄金肖人consolidatedbalancesheet合伊IMOt债表consolidatedprofitandlossaccount合伊损益表consolidation合伊constructioncost管建成本co

25、nstructionrevenue管建收入contract合同controlaccount统制户copyright版橇Icorporation公司cost成本costaccounting成本costoflabour劳工成本costofproduction生31成本costofmanufacture裂造成本costofsales金肖宣成本costprice成本僵格creditif方creditnote收款通知军creditor人crossedcheck横支票currentaccount往来活期户currentasset流currentliability流1Kdl债currentprofitand

26、loss本期损益debit借方debtOdebtor债矜人deed契titdeferredassets遮延U3!deferredliabilities遮延K债delivery交货deliveryexpense送deliveryorder出货罩demanddraft即期IS票demandnote即期票Stdemurragecharge延期费deposit存款depositslip存款军depreciation折Hdirectcost直接成本directlabour直接人工director董事discount折扣discountonpurchase追益折扣discountonsale金肖货折扣di

27、shonouredcheck退票dissolution解散dividend股利dividendpayable付股利documentarybill押1818票documentsdoubleentrybookkeeping式簿言己draft隆票drawee付款人drawer出票人drawing提款duplicate副本dutiesandtaxes税捐earningsit捌攵益endorser背害人entertainment交眼Ienterprise企itequipmenttzffiestateM1!estimatedcost估成本estimates概算exchange兑换exchangeloss兑

28、换损失expenditure8expense费用extension延期facevalue票面fit值factor代理商fairvalue公平Of值financialstatement同矜幸艮表financialyear财政年度finishedgoods裂成品finishedparts裂成零件fixedasset固定瓷3!fixedcost固定成本fixeddeposit定期存款fixedexpense固定费用foreman工MMfranchiseWHOfreightiHSfundsU金furnitureandfixture像俐及器具gain利益generalexpensegeneralledg

29、er左/分goods货物goodsintransit在：物goodwill商警governmentbonds政府债券grossprofit毛利guarantee保ifguarantor保if人idletime停工畤importduty迤口税income收入incometax所得税incomefromjointventure合管收益incomefromsaleofassets出售Hit!收入indirectcost接成本indirectexpenseindirectlabour接人工indorsement背耆installment分期付款insurance保intangibleasset瓢形Hi

30、t!interest利息interestrate利率interestreceived利息收入interofficeaccount内部往来intrinsicvalue内在fit值inventory存货investment投Uinvestmentincome投资收益invoice彝票item项目job工作jobcost工程成本jointventure短期合伙journal日者己Hlabour人工labourcost人工成本land土地lease租条勺leasehold租余勺ledger分milegalexpense律雒叠letterofcredit信用状liabilityK债limitedcomp

31、any有限公司limitedliability有限K债limitedpartnership有限合夥liquidation清Siloan借款longtermliability晨期K债loss损失lossonexchange兑换损失machineryequipment檄器manufacturingexpense裂造费用manufacturingcost裂造成本marketprice市Smaterials原村料materialrequisition领料罩medicalfeeIfIBSmerchandise商品miscellaneousexpenseSSW!用mortgage抵押mortgagor抵押

32、人mortgagee承押人movablepropertyIftl!netamount®netassetnetincome浮收入netloss浮甑损netprofit触禾1Jnetvalue浮值notes票HInotespayable付票Stnotesreceivable收票titopeningstock期初存货operatingexpense管H费用order言丁军organizationexpenseIUW8originaldocument原始罩titoutlay支出output3!量overdraft透支openingstock期初存货operatingexpense管H费用order言丁军organizationexpenseIUW8originaldocument原始罩