会计英语专用词汇与术语

会计科目英文

Accountingsystem会计系统

AmericanAccountingAssociation美国会计协会AmericanInstituteofCPAs美国注册会计师协会

Audit审计(lanceshe(资产负债表Bookkeeping/Vii'.Cashflowprospects，。的,流量.预测

CertificateinInternalAuditing内部审计证书CertificateinManagementAccounting管理会计证书

CertificatePublicAccountant注册会计师Costaccounting成本会计Externalusers外部使用者Financial

accounting财务会计FinancialAccountingStandardsBoard财务会计准则委员会Financialforecast财务预测

Generallyacceptedaccouiningprirciplcs公认会计原则

General-purposeinformation通用目的信息GovernmentAccountingOffice政府会计办公室

Incomesialement损益表InstituteofInternalAuditors内部审计师协会

InstituteofManagementAccountants管理会计师协含____________________

Integrity整合性Internal|auditing内部审计Internalcontrolstructure内部控制结构InternalRevenue

Service国内收入署Internalusers内部使用者Managementaccounting管理会计

Returnofinvestment投资回报Returnoninvestment投资报酬

SecuritiesandExchangeCommission证券交易委员会Statementofcashflow现金流量表

Statementoffinancialposition财务状况表Taxaccounting税务会计Accountingequation会计等式

?\rticulation勾稽关系Assets资产Businessentity企业个体■pilalsiocH股木Corporation公司

Costprinciple成本原则Creditor债权人Deflation通货紧缩Disclosuredisclose正露Expenses费

用Financialstatement财务报表Financialactivities筹资活动

Going-conccii^assumption持续经营假设Inflation通货膨涨Investingactivities投费活动Liabilities负债

Negativecashflow负现金流量Operatingactixities经营活动

equity所有者权益Partnership合伙企业Positive‘ashflow正现金流量

Retainedearning'留存利润Revenue收入Soleproprietorship独资企业Solvency清偿能力

Stable-dollarassumption稳定货币假设Stockholders股东(ockholdcrs*cqui〔y股东权益Window

dressing门面粉饰Account帐户

会计英文（中英文对照）

一以及资产类Assets

流动资产Currentassets

货币资金Cashandcashequivalents

1001现金Cash

1002银行存款Cashinbank

1009其他货币资金Othercashandcashequivalents

,100901外埠存款OlhercityCashinbank

,100902银行本票Cashier'scheque

,100903银行；：l票Bankdraft

,100904信用卡Creditcard

,100905信用证保证金L/CGuaranteedeposits

,100906存出投资款^clundablcdeposits

1101短期投资Short-terminvestments

'110101股票Short-terminvestments-skx:k

,110102债券Short-terminvestments-corporatebonds

,110103基金Short-terminvestments-corporatefunds

,110110其他Short-terminvestments-other_______

102短期投资跌价准备Short-terminvestmentsfallingpricereserves

应收款Accountreceivable

1111应收票据Notereceivable

银行承兑汇票Bankacceptance

商业承兑汇票Tradeacceptance

1121应收股利receivable

1122应收利息Interestreceivable

1131应收账款Accountreceivable

1133其他网收菽Oihernotesreceivable

1141坏账准备Baddebtreserves

1151预付账款Advancemoney

1161应收补贴款Coverbystate(subsidiesofreceivable

库存资产Irivenlories_________________

1201物资采购Suppliespurchasing

1211原材料Rawmaterials

1221包装物Wrappage

1231低值易耗品Low-value|jonsump(;ongoods

1232材料成本差异MaterialscostJaiiance

1241自制半成品Semi-Finishedgoods

1243库存商品Finishedgoods

1244商品进销差价Differencesbetweenpurchasingandsellingprice

1251委托加工物资Workinprocess-|)ut.souiccd

1261委托代销商品Trusttoandsellthegoodsonacommissionbasis

1271受于臼弋销商品Commissionedandsell(hegoodsonacommissionbasis

1281存货跌价准备Inventoryfallingpricereserves

1291分期收款发出商品Collectmoneyandsendoutthegoodsbystages

1301待摊费用Deferredandprepaidexpenses

长期投资Long-terminvestment

1401长期股权投资Lzong-terminvestirentonstocks

,140101股票投资Investmentonstocks

,140102其他股权投资Otherinvestmentonstocks

1402长期债权投资Long-terminvestirentonbonds

“40201债券投资Invesimcnionbonds

,140202其他债权投资Otherinvestmentonbonds

1421长期投资减值准备Long-terminvestmentsdcprcciaiioi|reserves

股权投资减值准备Stockrightsinvestmentdepreciationreserves

债权投资减值准备Bcreditor'srightsinvestmentdepreciationreserves

1431委托贷款Entrustloans

,143101本金Principal

,143102利息Interest

,143103减值准备D叩reciationreserves

固定资产Fixedassets

1501固定资产Fixedassets

房屋Building

建筑物Sti-ucture

机器设备Machineryequipment

运输设备Transportationfacilities

工具器具Instrumentj]andimplement

1502累计折旧Accumulaleddepreciation

1505固定资产减值准备Fixedassetsdepreciationreserves

房屋以及建筑物减值准备Building/structurcdepreciationreserves

机器设备减值准备Machineryequipmentdepreciationreserves

1601工程物资Projectgoodsandmaterial

,160101专用材料Special-purposematerial

,160102专用设备Special-purposeequipment

,160103预付大型设备款prepaymentsforequipment

160104为生产准备的工具及器具Preparativeinstrumentsandimpkmeniforfabricate

1603在建工程Construction-in-process

安装工程Erectionworks

在安装设备Erectingequipmem-in-piocess

技术改造工程Technicalinnovationproject

大修理工程GeneralOverhaulproject

1605在建工.程减值准备Construction-in-processdepreciationreserves

1701固定资产清理j-iquidaiioi|offixedassets

无形资产lnlnngibl《assets

1801无形资产Intangibleassets

专利权patents

非专利技术Non-Pa(ents

商标权Trademarks,Tradenames

著作权「opyrighls

土地使用权

商誉Goodwill

1805无形资产减值准备IntangibleAssetsdepreciationresents

专利权减值准备Patentrightsdepreciationreserves

商标权减值设备iradcmarkrighisdcprcciaiionreserves

1815未确认融资费用Unacknowledgedfinancialcharges

待处理财产损溢Waitdealassetslossorincome

1901长期待摊费用Long-termdeferredandprepaidexpenses

1911待处理财产损溢Waitdealassetslossorincome

,191101待处理流动资产损溢Waitdealintangibleassetslossorincome

,191102待处理固定资产损溢Waitdealfixedassetslossorincome

二以及负债类Liability

短期负债Currentliability

2101短期借款Short-termborrowing

2111应付票据Notespayable

银行承兑汇票Bankacceptance

商业承兑汇票Tradeacceptancs

2121应付账款Accountpayable

2131预收账款Deposilreceived

2141代销商品款Proxysalegoodsrevenue

2151应付工资|^ccrueqwages

2153应付福利费Accruedwelfarism

2161应付股利Dividendspayable

2171应交税金Taxpayable

,217101应爰增值税valueaddedtaxpayable

,21710101进项税额^,ilhholdings[on|/AT

,21710102已交税金Payingtax

,21710103转出未交增值税UnpaidVATchangeover

,21710104减免税款Taxdeduction

,21710105销项税额Substitutec]moneyonVAT

,21710106出口退税Taxrciniburscincn|forexport

,21710107进项税额转出ChangeoverwithnoldingsonVAT

,21710108出口抵减内销产品应纳税额Exportdeduct^omcstic|salesgtxxlstax

,21710109转出多交增值税OverpaidVATchangeover

,21710110未交增值税UnpaidVAT

,217102应交营业税Businesstaxpayable

,217103应交消费税Consumption!taxpayable

,217104应交资源税Resourcestaxpayable

,217105应交所得税Incometaxpayable

,217106应交土地增值税^ncremen|taxonlandvaluepayable

,217107应交城市维护建设税Taxformaintainingandbuildingcitiespayable

,217108应交房产税Housingpropertytaxpayable

,217109应交_L地使用税Tenurelaxpayable

,217110应交车船使用税Vehicleandvesselusagelicenseplaidtax(VVULPT)payable

,217111应交个人所得税Personalincometaxpayable

2176其他应交款Otherfundinconformitywithpaying

2181其他应付款Olherpayables

2191预提费用Drawingexpenseinadvance

其他负债Olherliabilities

2201待转费产价值Pendingchangeroverassetsvalue

2211预计负债|knticipati(){liabilities

长期负债Long-tcnnLiabilities

2301长期借款Long-termloans

一年内到期为长期借款Long-termloansduewiihinoneyear

一年后到期的长期借款lx)ng-termloansdueoveroneyear

2311应付债券Bondspayable

‘231101债券面值Facevalue.Parvalue

'231102债券溢价Premiumonbonds

,231103债券折价Discountonbonds

,231104应计利息Accruedinterest

2321长期应付款Long-termaccountpayable

应付融资租赁款Accruedfinancialleaseoutlay

一年内到期的长期应付Long-termaccountpayableduewithinoneyear

•年后到期的长期应付Long-termaccountpayableoveroneyear

2331专项应付款Specialpayable

一年内到期的专项应付Long-termspecialpayableduewithinoneyear

一年后'到期的专,项应付Long-termspecialpayableoveroneyear

2341递延税款Deferraltaxes

三以及所有者权益类OWNERS，EQUITY

资本C叩ita

3101实收资本(或股本)Paid-upcapitaliorstock)

实收资本Paicl-upcapital

实收股本Paid-upstock

3103已归还投资InvestmentReturned

公积

3111资本公积Capitalreserve

,311101资本(或股本)溢价Cpital(orStock)premium

,311102接受捐赠非现金资产准备Receivenon-cashdonatereserve

,311103股权投资准备St(x:krightinvestmentreserves

,311105拨款转入Allocate]sumschangeoverin

,311106外币资本折算差额Foreigncurrencycapital

,311107其他资本公枳Othercapitalreserve

3121盈余公积Surphi《reserves

312101法定盈余公枳Legalsurplus

312102任意盈余公积Freesurplusreserves

,312103法定公益金LegalpublicWelfarefund

,312104储备基金Reservefund

312105企业发展基金1：nteipisc|expansionfund

312106利润归还投资Profitscapitalizadonreturnofinvestment

利润Profits

3131本年利润Cunentyearprofits

3141利润分配Profitdistribution

,314101其他转入Otherchangeovei'in

314102提取法定盈余公积Withdrawallegalsurplus

314103提取法定公益金Withdrawallegalpublicwelfarefunds

,314104提取储备基金W汕drawal|rescr\c，und

,314105提取企业发展基金Withdrawalreserveforbusinessexpansion

,314106提取职工奖励及福利基金Withdrawalstaffandworkers'bonusandwelfarefund

314107利润归还投资Profitscapitalizedonreturnofinvestment

314108应付优先股股利PrelcrredStocl|dividendspayable

,314109提取任意盈余公积Withdrawalothercommon^ccuinulaioi|fund

,314110应付普通股股利CommonSt(x:kdividendspayable

,314111转作资本(或股本)的普通股股利CommonSlockdividendschangeioasseis(or

stock)

314115未分配利润Undistributedprofit

四以及成本类Cost

4101生产成本Costofmanufacture

,410101基本生产成本Basecostofmanufacture

,410102辅助生产成本Auxiliary!costofmanufacture

4105制造费用Manufacturingoverhead

材料费Materials

首埋人员I.资Executive)Salaries

奖金Wages

退职金Retirementallowance

补贴Bonus

外保劳务费Outsourcingfee

福利维Employeebenefits/welfare

会议费Conference

加班餐痂［pecialduties

市内交通费Business〔raveling

通讯费Correspondence

电话费Correspondence

水电取暖费WaterandSteam

税费［Taxesanddues

租赁费Rent

管理费Maintenance

车辆维护费Vehiclesmaintenance

油料费Vehiclesmaintenance

培训费Educationandtraining

接待费Entertainment

图书以及印刷费Booksandprnting

运费Transportaii四______

保险费Insurancepremium

支付手续费Commission

杂费Sundrycharges

折I日费Depreciationexpense_____

机物料消耗Articleof|onsump(ion

劳动保护费Laborprotectionfees

季节性停工损失Lossonseasonalitycessation

4107劳务成本Servicecosts

五以及损益类Profitandloss

收入Income

业务收入OPERATINGINCOME

5101主营业务收入Primeoperatingrevenue

产品销售收入Salesrevenue

服务收入Servicerevenue

5102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Remise|rightofassetsrevenue

返还所得税Reimbursementofincometax

其他收入Otherrevenue

5201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Withdrawalofentrustloansreserves

5203补贴收入Subsidizerevenue

国家扶持补贴收入Subsidizerevenuefromcountry

其他补贴收入Olhersubsidizerevenue

5301营业外收入NON-OPERATINGINCOME

非货币性交易收益Non-cashdealincome

现金溢余Cashoverage

处置固定资产净收益Netincomeondisposaloffixedassets

出售无形资产收益Incomeonsalesofintangibleassets

固定资产盘盈Fixedassetsinventoryprofit

罚款净收入Net|iincrccnicni|income

支出Outlay

业务支出Revenuecharges

5401主营业务成本Operatingcosts

产品销售成本Costofgoodssold

服务成本Costofservice

5402主营业务税,金及附加Taxand[issociatecharge

营业税Salestax

消费税Consumptiontax

城市维护建设税Taxformaintainingandbuildingcities

资源税Resourcestax

土地增值税Incrementtaxonlandvalue

5405其他业务支H；Otherbusinessexpense

销售其他材料成本Othercostofmaterialsale

其他劳务成本Othercostofservice

其他'Ik务税金及附加费Olherlaxandassociatecharge

费用Expenses

5501营业费用Operatingexpenses

代销手续费Consignmentcommissioncharge

运杂费Transpotation

保险费Insurancepremium

展览费Exhibitionfees

广告费Advcnisingfees

5502管理贽用Administrativjexpenses

职工工资StaffSalaries

修理费Repaircharge

低值易耗摊销Articleofconsumption

办公费[xilceallowance

差旅费Travellingexpense

工会经费Labourunionexpenditure

研究与开发费Researchanddevelopmentexpense

福利费Employeebcncfits/wclfarc

职工教育经费Personneleducation

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IntermediaryJ)rgans

咨询费Consul)fees

诉讼费Legalcost

业务招待费Businessentertainment

技术转让费Technologytransferfees

矿产资源补偿费MineralresourcesBnpensatio|fees

排污费Pollution|ischarj|fees

房产税Housingpropertytax

车船使用税Vehicleandvesselusagelicenseplatetax(VVULPT)

土地使用税Tenurelax

印花税Stamplax

5503财务费用finuncccharge

利息支出Inicrcstexchange

汇兑损失Foreignexchangeloss

各项手续费Chargefortrouble

各项专门借款费用Special-borrowingcost

5601营业外支出Nonbusiness[•xpcndilure

捐赠支出Donationoutlay

减值准备金Depreciationreserves

非常损失Extraordinarjloss

处理固定资产净损失Netlossondisposaloffixedassets

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AmercementJutlay

5701所得税Incometax

以前年度损益调整Prioryearincomeadjustment

专业术语

consistency,贯性

substanceoverform实质重于形式

materially重要性

prudence谨慎性

currentasset流动资产

non-currentasset非流动资产

rounditup.rounditdown四舍五入

contingentliability或有负债

crediior债权人

renderingofservice提供劳务

royalties版税

bonusshare分红股

redempleshare赎回股份

debenture债券

credit贷方

depreciation折旧

residualvalue剩余价值

accountingtreatment会计处理

accrualconcept权贵发生制概念

netbookvalue账面净值

straightlinemethod直线法

carryingamount资产净值(资产一累计折旧一减值)

ruleof(humb经验法

contributionmargin边际贡献

deferredincome递延收入

financelease融资租赁

cashequivalents现金等价物

operatinglease经营租赁

capilal叩precialion资本增值

amortization分摊

incrementalbudget增量预算

zerobasedbudget零基预算

continuousbudget滚动预算

deferredtax递延税款

permanentdifference永久性差异

timingdifference时间性差异

flowthroughmethod应付税款法

eventsafterbalancesheetdate资产负债表日后事项

returnoninvestment(ROI)投资回报率

profitbeforeinterestandtax息税前利润

profitmargin利润率

retrospectiveapplication追溯调整法

prospectiveapplication未来适用法

英文会计报表

利润表INCOMESTATEMENT项目ITEMS产品销售收入Salesofproducts

其中：出口产品销售收入Including：Exportsales减：销售折扣与折让Less：Salesdiscountandallowances

产品销售净额Netsalesofproduces减:产品销售税金Less：Salestax

产品销售成本Costofsales其中：出口产品销售成木Including：Costofexportsales

产品销售毛利Grossprofilonsales减：销售费用Less：Sellingexpenses

管理费用Generalandadministrativeexpenses财务费用Financialexpenses

其中：利息支出(减利息收入)Including：Interestexpenses(minusinterestincome)

汇兑损失(减汇兑收益)Exchangelosses(minusexchangegains)

产品销售利涧Profitonsales力K他业务利涧Add«profitfromotheroperations

营业利润Operatingprofit力山投资收益Add：Incomconinvesimcnt

加：营业外收入Add：Non-operatingincome减：营业外支出Less：Non-operatingexpenses力口：以前年度损

益调整Add：adjustmentoflossandgainforpreviousyears

利润总额Totalprofit减：所得税Less：Incometax净利润Netprofit

资产负债表BALANCESHEET

资产ASSETS流动资产CURRENTASSETS现金Cashonhand备用金Prettycash

银行存款Cashinbanks有价证券Marketablereceivable应收票据Notesreceivable

应收帐款Accounisreceivable减：坏帐准备Less：allowanceforbaddebts预付货款Prcpaymcnts-supplics

内部往来Inter-companyaccounts其他应收款Oherreceivables待摊费用Prepaidanddeferredexpenses

存货Inventories减：存货变现损失准备：Less：allowanceoninventoryreductiontomarket

已转未完工生产成本Transferredinproductioncosttransforming

一年内到期的长期投资Maturedlongtimeinvestmentswithinayear

流动资产合计Totalcurrentassets长期投资：LONGTERMINVESTMENT

长期投资Longterminvestments拨付所属资金Fundstoburnchs

一年以上的应收款项Accountsreceivableoverayear固定资产：FIXEDASSETS

固定资产原价Fixedassets-cost减：累计折旧Less:accumulateddepreciation

固定资产净值Fixedassets-nctvalue固定资产清理Disposaloffixedassets

融资租入固定资产原价：Fixedassets-costonfinanciallease

减：融资租入固定资产折旧Less：accumulateddepreciation

融资租入固定资产净值：Fixedassets-netvalueonfinanciallease

在建工程：CONSTRUCTIONWORKINPROCESS无形资产INTANGIBLEASSETS

场地使用权Righttotheuseofasite工业产权及专有技术Industrialpropertyrightandpatents

其他走形资产Olherintangibles无形资产合计Tolalinlangibleassels

其它资产OTHERASSETS开办费Organizationexpenses递延投资损失Deferredinvestment

筹建期间汇兑损失Exchangelossesduringorganizationperiodlosses

递延税款借项Debitsideofdeferredtax其他递延支41Otherdeferredexpenditures

待转销汇兑损益Prepaidanddeferredexchangeloss其他递延借款Debitsideofotherdeferred

其他资产合计TotalotherAssets资产总计TOTALASSETS

负债及所有者权LIABILITIESANDCAPITAL流动负债：CURRENTLIABILITIES

短期借款Shorttennloans应付票据Notespayable应付帐款Accountspayable

内部往来Inter-companyaccounts预收货款Itemsreceivedinadvance-supplies

应付工资Accruedpayroll应交税金Taxespayable应付股利Dividendspayable

其他应付款Otherpayables预提费用Accruedexpenses

职工奖励及福利费用Bonusandwelfarefunds

—*年内到期的长期负债Maturedlongtermliabilitieswithinayear

其他流动负债Othercunentliabilities流动负债合计Totalcunentliabilities

长期负债：LONGTERMLIABILITIES长期借款longtermloans应付公司债Bondspayable应公司债溢价(折

价)Premiumonbondspayable(discount)

•年以上的应付款项Accountspayableoveray