金融及财务会计类英语词汇大全

一、资产类Assets1231低值易耗品Low-valueconsumptio

流动资产Currentassetsngoods

货币资金Cashandcashequivalents1232材料成本差异Materialscostvarian

1001现金Cashce

1002银行存款Cashinbank1241自制半成品Semi-Finishedgoods

1009其他货币资金Othercashandcas1243库存商品Finishedgoods

hequivalents1244商品进销差价Differencesbetween

,100901外埠存款OthercityCashinbapurchasingandsellingprice

nk1251委托加工物资Workinprocess-o

,100902银行本票Cashier'schequeutsourced

,100903银行汇票Bankdraft1261委托代销商品Trusttoandsellth

'100904信用卡Creditcardegoodsonacommissionbasis

'100905信用证保证金L/CGuaranteede1271受托代销商品Commissionedands

positsellthegoodsonacommissionbasis

,100906存出投资款Refundabledeposits1281存货跌价准备Inventoryfallingpric

ereserves

1101短期投资Short-terminvestments1291分期收款发出商品Collectmoneya

'110101股票Short-terrrinvestments-ndsendoutthegoodsbystages

stock1301待摊费用Deferredandprepaidex

'110102债券Short-terrrinvestments-penses

corporatebonds长期投资Long-terminvestment

'110103基金Short-terrrinvestments-1401长期股权投资Long-terminvesrme

corporatefundsntonstocks

,110110其他Short-terrrinvestments-,140101股票投资Investmentonstocks

other

1102短期投资跌价准备Short-terminves,140102其他股权投资Otherinvestment

tmentsfallingpricereservesonstocks

应收款Accountreceivable1402长期债权投资Long-terminvesrme

1111应收票据Notereceivablentonbonds

银行承兑汇票Bankacceptance'140201债券投资Investmentonbonds

商业承兑汇票Tradeacceptance,140202其他债权投资Otherinvestment

1121应收股利Dividendreceivableonbonds

1122应收利息Interestreceivable1421长期投资减值准备Long-terminves

1131应收账款Accountreceivabletmentsdepreciationreserves

1133其他应收款Othernotesreceivable股权投资减值准备Stockrightsinvestme

ntdepreciationreserves

1141坏账准备Baddebtreserves债权投资减值准备Bcreditor'srightsinve

1151预付账款Advancemoneystmentdepreciationreserves

1161应收补贴款Coverdeficitbystate1431委托贷款Entrustloans

subsidiesofreceivable,143101本金Principal

库存资产Inventories,143102利息Interest

1201物资采购Suppliespurchasing,143103减值准备Depreciationreserves

1211原材料Rawmaterials1501固定资产Fixedassets

1221包装物Wrappage房屋Building

建筑物Structurenreserves

机器设备Machineryequipment商标权减值准备trademarkrightsdepreci

运输设备Transportationfacilitiesationreserves

工具器具Instrumentsandimplement1815未确认融资费用Unacknowledgedfi

1502累计折旧Accumulateddepreciationnancialcharges

待处理财产损溢Waitdealassetslossor

1505固定资产减值准备Fixedassetsdeincome

preciationreserves1901长期待摊费用Long-termdeferred

房屋、建筑物减值准备Bjilding/structureandprepaidexpenses

depreciationreserves1911待处理财产损溢WaitdealassetsI

机器设备减值准备Machineryequipmentossorincome

depreciationreserves191101待处理流动资产损溢Waitdealin

1601工程物资Projectgoodsandmatertangibleassetslossorincome

ial191102待处理固定资产损溢Waitdealfi

'160101专用材料Special-purposematerxedassetslossorincome

ial

,160102专用设备Special-purposeequip

ment

,160103预付大型设备款Prepaymentsfo

requipment二、负债类Liability

,160104为生产准备的工具及器具Prepar

ativeinstrumentsandimplementforfab短期负债Currentliability

ricate2101短期借款Short-termborrowing

1603在建工程Construction-in-process2111应付票据Notespayable

安装工程Erectionworks银行承兑汇票Bankacceptance

在安装设备Erectingequipment-in-proces商业承兑汇票Tradeacceptance

s2121应付账款Accountpayable

技术改造工程Technicalinnovationproje2131预收账款Depositreceived

ct2141代销商品款Proxysalegoodsreve

大修理工程Generaloverhaulprojectnue

1605在建工程减值准备Construction-in-2151应付工资Accruedwages

processdepreciationreserves2153应付福利费Accruedwelfarism

1701固定资产清理Liquidationoffixed2161应付股利Dividendspayable

assets2171应交税金Taxpayable

1801无形资产Intangibleassets,217101应交增值税valueaddedtaxpa

专利权Patentsyable

非专利技术Non-Patents,21710101进项税额WithholdingsonVA

商标权Trademarks,TradenamesT

著作权Copyrights,21710102己交税金Payingtax

土地使用权Tenure,21710103转出未交增值税UnpaidVAT

商誉Goodwillchangeover

1805无形资产减值准备IntangibleAsset,21710104减免税款Taxdeduction

sdepreciationreserves,21710105销项税额Substitutedmoney

专利权减值准备PatentrightsdepreciatioonVAT

,21710106出口退税Taxreimbursementdueoveroneyear

forexport2311应付债券Bondspayable

'21710107进项税额转出Changeoverwit,231101债券面值Facevalue,Parvalue

hnoldingsonVAT

'21710108出口抵减内销产品应纳税额Ex'231102债券溢价Premiumonbonds

portdeductdomesticsalesgoodstax'231103债券折价Discountonbonds

,21710109转出多交增值税OverpaidVA'231104应计利息Accruedinterest

Tchangeover2321长期应付款Long-termaccountpa

'21710110未交增值税UnpaidVATyable

'217102应交营业税Businesstaxpayabl应付融资租赁款Accruedfinanciallease

eoutlay

,217103应交消费税Consumptiontaxpa•年内到期的长期应付Long-termaccoun

yabletpayableduewithinoneyear

,217104应交资源税Resourcestaxpaya一年后到期的长期应付Long-termaccoun

bletpayableoveroneyear

,217105应交所得税Incometaxpayable2331专项应付款Specialpayable

一年内到期的专项应付Long-termspecial

,217106应交土地增值税Incrementtaxpayableduewithinoneyear

onlandvaluepayable•年后到期的专项应付Long-termspecial

'217107应交城市维护建设税Taxformapayableoveroneyear

intainingandbuildingcitiespayable2341递延税款Deferraltaxes

,217108应交房产税Housingpropertyta

xpayable

'217109应交土地使用税Tenuretaxpay

able

,217110应交车船使用税Vehicleandves三、所有者权益类OWNERS'EQUITY

seiusagelicenseplatetax(WULPT)pay

able资本Capital

,217111应交个人所得税Personalincom3101实收资本(或股本)Paid-upcapital(o

etaxpayablerstock)

2176其他应交款Otherfundinconform实收资区Paicl-upcapital

itywithpaying实收股衣Paid-upstock

2181其他应付款Otherpayables3103已归还投资InvestmentReturned

2191预提费用Drawingexpenseinadv公积

anee3111资本公积Capitalreserve

其他负债Otherliabilities,311101资本(或股本)溢价Cpital(orStoc

2201待转资产价值Pendingchangeroverk)premium

assetsvalue,311102接受捐赠非现金资产准备Receiv

2211预计负债Anticipationliabilitiesenon-cashdonatereserve

长期负债Long-termLiabilities,311103股权投资准备Stockrightinvest

2301长期借款Long-termloansmentreserves

一年内到期的长期借款Long-termloans,311105拨款转入Allocatesumschange

duewithinoneyearoverin

一年后到期的长期借款Long-termloans,311106外币资本折算差额Foreigncurre

ncycapital四、成衣类Cost

,311107其他资本公积Othercapitalrese

rve4101生产成本Costofmanufacture

3121盈余公积Surplusreserves'410101基本生产成本Basecostofman

,312101法定盈余公积Legalsurplusufacture

,312102任意盈余公积Freesurplusrese,410102辅助生产成本Auxiliarycostof

rvesmanufacture

'312103法定公益金Legalpublicwelfare4105制造费用Manufacturingoverhead

fund材料费Materials

'312104储备基金Reservefund管理人员工资ExecutiveSalaries

,312105企业发展基金Enterpriseexpens奖金Wages

ionfund退职金Retirementallowance

,312106利润归还投资P-ofitscapitalizad补贴Bonus

onreturnofinvestment外保劳务费Outsourcingfee

利润Profits福利费Employeebenefits/welfare

3131本年利润Currentyearprofits会议费Coferemce

3141利润分配Profitdistribution加班餐费Specialduties

,314101其他转入Otherchengeoverin市内交通费Businesstraveling

'314102提取法定盈余公积WithdrawalIe通讯费Correspondence

galsurplus电话费Correspondence

'314103提取法定公益金Withdrawalleg水电取暖费WaterandSteam

alpublicwelfarefunds税费Texesanddues

,314104提取储备基金Withdrawalreserv租赁费Rent

efund管理费Maintenance

,314105提取企业发展基金Withdrawalr车辆维护费Vehiclesmaintenance

eserveforbusinessexpansion油料费Vehiclesmaintenance

,314106提取职工奖励及福利基金Withdr培训费Educationandtraining

awalstaffandworkers'bonusandwelf接待费Entertainment

arefund图书、印刷费Booksandprinting

,314107利润归还投资P-ofitscapitalizad运费Transpotation

onreturnofinvestment保险费Insurancepremium

'314108应付优先股股利PreferredStock支付手续费Commission

dividendspayable杂费Sundrycharges

,314109提取任意盈余公积Withdrawalo折旧费Depreciationexpense

thercommonaccumulationfund机物料消耗Articleofconsumption

,314110应付普通股股利CommonStock劳动保护费Laborprotectionfees

dividendspayable季节性停工损失Lossonseasonalityces

,314111转作资本(或股本)的普通股股利sation

CommonStockdividendschangetoass4107劳务成本Servicecosts

ets(orstock)

'314115未分配利润Uncistributedprofit

五、损益类Profitandloss服务成区Costofservice

收入Income5402主营业务税金及附加Taxandasso

业务收入OPERATINGINCOMEciatecharge

5101主营业务收入Primeoperatingrev营业税Salestax

enue消费税Consumptiontax

产品销售收入Salesrevenue城市维护建设税Taxformaintainingand

服务收入Servicerevenuebuildingcities

5102其他业务收入Otheroperatingreve资源税Resourcestax

nue土地增值税Incrementtaxonlandvalue

材料销出Salesmaterials

代购代售5405其他业务支出Otherbusinessexpe

包装物出租Wrappageleasense

出让资产使用权收入Remiserightofass销售其他材料成本Othercostofmaterial

etsrevenuesale

返还所得税Reimbursementofincomet其他劳务成本Othercostofservice

ax其他业务税金及附加费Othertaxandas

其他收入0therrevenuesociatecharge

5201投资收益Investmentincome费用Expenses

短期投资收益Currentinvestmentincom5501营业费用Operatingexpenses

e代销手续费Consignmentcommissionch

长期投资收益Long-terminvestmentincoarge

me运杂费Transpotation

计提的委托贷款减值准备Withdrawalof保险费Insurancepremium

entrustloansreserves展览费Exhibitionfees

5203补贴收入Subsidizerevenue广告费Advertisingfees

国家扶持补贴收入Subsidizerevenuefro5502管理费用Adminisstrativeexpenses

mcountry

其他补贴收入Othersubsidizerevenue职工工资StaffSalaries

5301营业外收入NON-OPERATINGINC修理费Repaircharge

OME低值易耗摊销Articleofconsumption

非货币性交易收益Non-cashdealincome办公费Officeallowance

差旅费Travellingexpense

现金溢余Cashoverage工会经费Labourunionexpenditure

处置固定资产净收益Netincomeondisp研究与开发费Researchanddevelopmen

osaloffixedassetstexpense

出售无形资产收益Incomeonsalesofin福利费Employeebenefits/welfare

tangibleassets职工教育经费Personneleducation

固定资产盘盈Fixedassetsinventorypro待业保险费Unemploymentinsurance

fit劳动保险费Labourinsurance

罚款净收入Netamercementincome医疗保险费Medicalinsurance

支出Outlay会议费Coferemce

业务支出Revenuecharces聘请中介机构费Intermediaryorgans

5401主营业务成本Operatingcosts咨询费Consultfees

产品销售成本Costofgoodssold诉讼费Legalcost

业务招待费Businessentertainment其他货行资金■信用卡Othermonetar/as

技术转让费Technologytransferfeessets-creditcards

矿产资源补偿费Mineralresourcescomp其他货行资金-信用证保证金Othermonet

ensationfeesaryassets-L/Cdeposit

排污费Pollutiondischargefees其他货行资金■存出投资款Othermonetar

房产税Housingpropertytaxyassets-cashforinvestment

车船使用税Vehicleandvesselusagelie短期投资-股票投资Investments-Short

enseplatetax(WULPT)term-stocks

土地使用税Tenuretax短期投资-债券投资Investments-Short

印花税Stamptaxterm-bonds

5503财务费用Financecharge短期投资■基金投资Investments-Short

利息支出Interestexchangeterm-funds

汇兑损失Foreignexchangeloss短期投资■其他投资Investments-Short

各项手续费Chargefortroubleterm-others

各项专门借款费用Special-borrowingcost短期投资跌价准备Provisionforshort-ter

minvestment

5601营业夕卜支出Nonbusinessexpenditu长期股权投资-股票投资Longtermequit

reyinvestment-stocks

捐赠支出Donationoutlay长期股权投资■其他股权投资Longterme

减值准备金Depreciationreservesquityinvestment-others

非常损失Extraordinaryloss长期债券投资-债券投资Longtermsecuri

处理固定资产净损失Netlossondisposatiesinvestemnt-bonds

Ioffixedassets长期债券投资-其他债权投资Longterms

出售无形资产损失Lossonsalesofintaecuritiesinvestment-others

ngibleassets长期投资减值准备Provisionforlong-ter

固定资产盘亏Fixedassetsinventorylosminvestment

s应收票据Notesreceivable

债务重组损失Lossonarrangement应收股利Dividendsreceivable

罚款支出Amercementoutlay应收利息Interestreceivable

5701所得税Incometax应收帐款Tradedebtors

以前年度损益调整Prioryearincomeadj坏帐准各-应收帐款Provisionfordoubtf

ustmentuldebts-tradedebtors

预付帐款Prepayment

应收补贴款Allowancereceivable

其他应收款Otherdebtors

坏帐准各・其他应收款Provisionfordoub

现金Cashinhandtfuldebts-otherdebtors

银行存款Cashinbank其他流动资产Othercurrentassets

其他货币资金■外埠存款。thermonetarya物资采购Purchase

ssets-cashinothercities原材料Rawmaterials

其他货币资金■银行本票Othermonetary包装物Packingmaterials

assets-cashier'scheck低值易耗品Lowvalueconsumbles

其他货币资金■银行汇票0thermonetary材料成衣差异Materialcostdifference

assets-bankdraft自制半成品Self-manufacturedgoods

库存商品Finishedgoods在建工程减值准备Impairmentofconstru

商品进销差价Differencebetweenpurchctioninprogress

ase&salesofcommodities固定资产清理Disposaloffixedassets

委托加工物资Consignedprocessiongma无形资产■专利权Intangibleassets-pat

terialent

委托代销商品Consignment-out无形资产•非专利技术Intangibleassets-

受托代销商品Consignment-inindustrialpropertyandknow-how

分期收款发出商品Goodsoninstalment无形资产-商标权Intangibleassets-trad

salesemarkrights

存货跌价准备Provisionforobsoletestoc无形资产■土地使用权Intangibleassets-

kslanduserights

待摊费用Prepaidexpenses无形资产■商誉Intangibleassets-good

待处理流动资产损益UnsettledG/Loncwill

urrentassets无形资产减值准备Impairmentofintangi

待处理固定资产损益UnsettledG/Lonfibleassets

xedassets长期待摊费用Deferredassets

委托贷款■本金Consignmentloan-princi未确认融资费用Unrecognizedfinancefe

piees

委托贷款-利息Consignmentloan-inter其他长期资产Otherlongtermassets

est递延税款借项Deferredassetsdebits

委托贷款-减值准备Consignmentloan-应付票据Notespayable

provision应付帐款Tradecreditors

固定资产-房屋建筑物Fixedassets-Buil预收帐款Adanvancesfromcustomers

dings代销商品款Consignment-inpayables

固定资产■机器设备Fixedassets-Plant其他应交款Otherpayabletogovernmen

andmachineryt

固定资产■电子设备、器具及家具Fixedas其他应付款Othercreditors

sets-ElectronicEquipment,furniturea应付股利Proposeddividends

ndfixtures待转资产价值Donatedassets

固定资产-运输设备Fixedassets-Autom预计负债Accruedliabilities

obiles应付短期债券Short-termdebenturespa

累计折IHAccumulateddepreciationyable

固定资产减值准备Impairmentoffixeda其他流动负债Othercurrentliabilities

ssets预提费月Accruedexpenses

工程物资■专用材料Projectmaterial-sp应付工资Payrollpayable

ecificmaterials应付福利费Welfarepayable

工程物资•专用设备Projectmaterial-sp短期借款-抵押借款Bankloans-Shortt

ecificequipmenterm-pledged

工程物资•预付大型设备款Projectmateria短期借款•信用借款Bankloans-Shortt

I-prepaidforequipmenterm-credit

工程物资•为生产准备的工具及器具Projec短期借款•担保借款Bankloans-Shortt

tmaterial-toolsandfacilitiesforproderm-guaranteed

action一年内到期长期借款Longtermloansdu

在建工程Constructioninprogressewithinoneyear

一年内到期长期应付款Longtermpayabl利润分配■应付普通股股利Profitappropri

eduewithinoneyearation-ordinarysharesdividends

长期借款Bankloans-Longterm利润分配•转作股本的普通股股利Profita

应付债券•债券面值Bondpayable-Parppropriation-ordinarysharesdividends

valueconvertedtoshares

应付债券■债券溢价Bondpayable-Exce期初未分配利润Retainedearnings,begi

ssnningoftheyear

应付债券■债券折价Bondpayable-Disco资本公积-股本溢价Capitalsurplus-shar

untepremium

应付债券■应计利息Bondpayable-Acer资本公积■接受捐赠非现金资产准备Capita

uedinterestIsurplus-donationreserve

长期应付款Longtermpayable资本公积■接受现金捐赠Capital