财务会计英语词汇库

1、财财务务会会计计词词汇汇库库 Finance/Accounting Glossary 资资产产负负债债表表Balance Sheet 资产Asset 流动资产Current assets 现金Cash 货币资金Cash and cash equivalent 银行存款 Cash in bank 应收账款Trade receivable 坏账准备reserve/provision for bad debts 存货Inventory 原辅材料Materials 在产品WIP （Work In Progress） 产成品Finished goods 预付账款Prepaid expenses 应收票据

2、Notes receivable 有价证券marketable securities 预付货款advances to suppliers 内部往来intercompany account 其他应收款Other receivables 材料采购Materials purchased 原材料Raw materials 包装物Containers 材料成本差异Cost variances of materials 委托加工材料Materials in outside processing 自制半成品Semi-finished goods 分期收款发出商品Goods on instalment sal

3、es 存货变现损失准备Provision for loss on realization of inventory 长期投资Long term investment 固定资产Fixed assets 固定资产原价Fixed assets-cost 累计折旧Accumulated depreciation 资产减值准备Asset devaluation reserve 资产减值损失Asset impairment loss 固定资产净值Fixed assets-net value 固定资产现值Fixed assets-book value 在建工程Construction in progress

4、 拨付所属资金Funds to branches 无形资产Intangible assets 专利权Patents 非专利技术Non-patents 著作权Copyrights 商标权Trade Marks 土地使用权Tenure 商誉Good will 工业产权及专有技术Proprietary technology and patents 其他无形资产Other intangible assets 其他资产Other assets 开办费Organization expenses 筹建期间汇兑损失Exchange loss during the start-up period 递延投资损失D

5、eferred loss on investments 其他递延支出Other deferred expenses 流动负债Current liability 短期借款Short term loans 应付账款Accounts payable 应付工资Payroll payable 应付股利Dividend payable 职工奖励福利基金Employee bonus 准予扣除税额 Allowable Tax Credit 抵免税Tax credit and exemption 税额抵免优惠cash incentive for tax credit 修正后税款申报书 Amended Tax R

6、eturn 年度所得税申报表 Annual Income Tax Return （工商）营业税;工商税 Business Tax 资本税:按资本额稽征;指资本利得税和资本转让税（缩CTT）资本转让税 Capital Tax 资本转移税;资本过户税 Capital Transfer Tax 公司所得税 Corporate Income Tax 递延所得税 Deferred Income Tax 递延所得税负债 Deferred Income Tax Liability 递延税额;递延税额 Deferred Tax （缩EAT）(纳)税后盈利;（纳）税后收益（额） Earnings After T

7、ax （缩EBIT）缴付息税前收益额;息税前利润 Earnings Before Interest and Tax 实际税率 Effective Tax Rate 所得税税额抵免 Income Tax Credit 所得税减除额 Income Tax Deductions 所得税免除额 Income Tax Exemption 所得税法 Income Tax Law 所得税负债 Income Tax Liability 应付所得税 Income Tax Payable 预交所得税 Income Tax Prepaid 所得税率 Income Tax Rate 所得税申报表 Income Tax

8、 Return 所得附加税 Income Tax Surcharge 所得税代扣 Withholding Tax 个人所得税申报表 Individual Income Tax Return 地方税 Local Tax 缴税通知;纳税通知书 Notice of Tax Payment 繁杂捐税;小额消费品税 Nuisance Tax 工薪税;工资税;工薪税 Payroll Tax 工薪税支出;工资税支出 Payroll Tax Expense 工薪所得税申报书;工资所得税申报书 Payroll Tax Return 个人所得税 Personal Income Tax 个人所得税免除 Person

9、al Income Tax Exemption 个人税;直接税 Personal Tax 预付税Prepaid Tax 税前收益;税前盈余;税前盈利 Pretax Earnings 税前收入;税前收益;税前所得 Pretax Income 税前利润 Pretax Profit 产品税 Product Tax 产品税;生产税 Production Tax 利得税;利润税 Profit Tax 累进所得税;累退所得税 Progressive Income Tax 累进所得税率 Progressive Income Tax rate 累进税 Progressive Tax 累进税率 Progress

10、ive Tax Rate 财产税 Property Tax 应付财产税 Property Tax Payable 财产转让税 Property Transfer Tax 税率 Rate of Taxation;Tax Rate 税捐准备（金）纳税准备（金） Reserve for Taxes 零售税 Retail Taxes 销售税;营业税 Sales Tax 税务会计师 Tax Accountant 税务会计 Tax Accounting 应计税金计算表 Tax Accrual Workpaper 应计税金;应计税款 Tax Accruals 应计税收 Tax Accrued / Accru

11、ed Taxes 税务管理 Tax Administration 税务审计;税务稽核 Tax Audit 税务当局 Tax Authority 纳税利益 Tax Benefit 递延税款抵免 Tax Benefit Deferred 税（收等）级;税别;税阶;税档 Tax Bracket 收税员 Tax Collector 税款扣除数;税款减除数 Tax Credits 税收可减费用 Tax Deductible Expense 课税所得额扣除数 Tax Deductions （到期）应付税款 Tax Due 符合税务法律法规Tax Compliance 避税Tax Avoidance 逃税;

12、漏税;偷税 Tax Evasion 免税（额） Tax Exemption / Exemption of Tax / Tax Free 税法 Tax Law 纳税义务 Tax Liability 纳税损失;税损 Tax Loss 资本利得税;资本利润税 Tax on Capital Profit 股息税;红利税 Tax on Dividends 支付税款;纳税 Tax Payment 税务罚款 Tax Penalty 降低税率 Tax Rate Reduction （出口）退税 Tax Rebate 退还税款 Tax Refund 税款申报书;纳税申报表 Tax Return 税金节约额 Ta

13、x Savings 扣缴税款;已预扣税款 Tax Withheld 课税年度;纳税年度 Tax Year 可征税的;应纳税的 Taxable 应税收入 Taxable Earnings （缩TI）可征税收入（额）;应（课）税所得（额）;应（课）税收益（额） Taxable Income 应（课）税利润 Taxable Profit 税务方针;税务指南 Taxation Guideline 应缴税金，应付税款 Taxes Payable 免税收入;免税收益;免税所得 Tax-exempt Income 免税利润 Tax-free Profit 纳税人 Taxpayer 交易税;流通税 Trans

14、action Tax 转让税;过户税交易税 Transfer Tax 周转税;交易税 Turnover Tax 未分配课税所得;未分配应税收益 Undistributed Taxable Income 未纳税所得;未上税收益 Untaxed Income 使用税 Use Tax （缩VAT）增值税 Value Added Tax 工新阶层扣税表 Wage Bracket Withholding Table 预扣所得税;代扣所得税 Withholding Income Tax 从源扣缴税款 Withholding of Tax at Source 扣款清单;扣缴凭单 Withholding St

15、atement 预扣税款Withholding Tax 地方留成税Local profit tax 完税证明duty-paid proof 费费用用科科目目Expense Accounts 差旅费Buiness Travel 办公费Office Expense 印刷费Printing Expense 低值易耗品Low Cost Articles 环境保护费Environmental Protection Expense 审计费Audit Expense 咨询费Consulting Expense 职工教育经费Employee Training Expense 仓储费Warehousing Re

16、ntal 车辆使用费Vehicle Usage Expense 邮电费Communication Expense 运输费Transportation Expense 试验检验费Testing/Analysis Expense 技术交流服务费Tech. Exchange Service Expense 劳动保护费Labor Protection 工会经费Trade Union Fee 董事会费Broad Meeting Expense 折旧费用Depreciation 租赁费Rent 职工福利费Employee Welfare 维修材料费Repair Material Expense 维修外协费

17、Contracting Repair Expense 零星维修费Sporadic Repair Expense 工资费用Salary Expense 财产保险费Property Insurance Expense 车辆油料费Vehicle Gasoline, Engine Oil and Other Material Expense 会议费Meeting Expense 外方休假费Expatriates Vocation Fee 外方房租费Expatriates Rent 外方生活费Expatriates Living Expense 外方其他费用Expatriates Other Expen

18、ses 水费Water Rate 电费Power Rate 排污费Pollution Discharge Expense 报刊书籍资料费Newspapers, Magazines, Books and Other Information Expense 小型家具Small Furnitures 卫生用品费Cleaning Supplies Expense 喷丝帽/喷头Jet/Jet Head 活性炭Activated Carbon 小型工具Small Tools 业务宣传费Business Publicity Expense 广告费Advertising Expense 业务招待费-厂内Bus

19、iness Reception Expense-Inside Factory 业务招待费-厂外Business Reception Expense-Outside Factory 其他业务招待费Other Business Reception Expense 软件开发Software Development 诉讼费Litigation Expense 安全生产费Safety Production Expense 消防费Firefighting Expense 绿化费Greening Expense 设计制图费Design and Charting Expense 外协服务费Contractin

20、g Service Expense 研究开发费Research and Development Expense 公公司司内内部部常常用用财财会会词词汇汇Company policies related terms 补充养老金SRI 储蓄性养老保险Retained Pension Fund 记账凭证accounting/booking voucher 代扣凭证withholding voucher 集体账户collective account 银行台账bank record 投入比例contribution proportion 账务处理accounting treatment 期初余额open

21、ing balance 期末余额closing balance 医疗互助基金medical mutual fund 代扣代缴withholding 活期存款demand deposit 定期存款fixed deposit 物料编码material code 零价值库zero-value warehouse 主数据master data 有码物资coded material 无码物资uncoded material 核算办法accounting method 大额large-amount 合同金额contract amount 实付金额amount to be paid 存折deposit bo

22、ok 退休福利金retirement fund 会计从业资格证Accounting Qualification Certificate 销户account cancellation 财务分析员Financial Analyst 保险理赔insurance compensation claim 索赔程序Claim procedure 保险费率insurance premium 险种insurance type 交强险Traffic accident compulsory insurance 车辆商业险Vehicle commercial insurance 货物运输险transportation insurance 事故报告accident report 受损情况报告loss report 受损清单loss list 保险卡insurance card 出险部门claiming department 保险期限insurance term 资金增值capital value increase 网银系统