会计专业外语账目词汇_会计专业英语词汇
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帐目名词
一、资产类Aets
流动资产Current aets
货币资金Cash and cash equivalents 现金Cash
银行存款Cash in bank
其他货币资金Other cash and cash
equivalents
外埠存款Other city Cash in bank 银行本票Cashier”s cheque 银行汇票Bank draft 信用卡Credit card
信用证保证金L/C Guarantee deposits存出投资款Refundable deposits 短期投资Short-term investments 股票Short-term investmentscorporate
bonds
基金Short-term investmentsother
短期投资跌价准备Short-term investments falling price reserves
应收款Account receivable 应收票据Note receivable
银行承兑汇票Bank acceptance 商业承兑汇票Trade acceptance 应收股利Dividend receivable 应收利息Interest receivable 应收账款Account receivable
其他应收款Other notes receivable 坏账准备Bad debt reserves 预付账款Advance money
应收补贴款Cover deficit by state
subsidies of receivable 库存资产Inventories
物资采购Supplies purchasing 原材料Raw materials 包装物Wrappage
低值易耗品Low-value consumption
goods
材料成本差异Materials cost variance 自制半成品Semi-Finished goods 库存商品Finished goods
商品进销差价Differences between purchasing and selling price
委托加工物资Work in proce-outsourced
委托代销商品Trust to and sell the goods on a commiion basis
受托代销商品Commiioned and sell the goods on a commiion basis
存货跌价准备Inventory falling price reserves
分期收款发出商品Collect money and send out the goods by stages
待摊费用Deferred and prepaid expenses 长期投资Long-term investment
长期股权投资Long-term investment on stocks
股票投资Investment on stocks
其他股权投资Other investment on stocks 长期债权投资Long-term investment on bonds
债券投资Investment on bonds
其他债权投资Other investment on bonds 长期投资减值准备Long-term investments depreciation reserves
股权投资减值准备Stock rights investment depreciation reserves
债权投资减值准备Bcreditor”s rights investment depreciation reserves
委托贷款Entrust loans 本金Principal 利息Interest
减值准备Depreciation reserves 固定资产Fixed aets 房屋Building 建筑物Structure
机器设备Machinery equipment 运输设备Transportation facilities 工具器具Instruments and implement
累计折旧Accumulated depreciation 固定资产减值准备Fixed aets depreciation reserves
房屋、建筑物减值准备Building/structure depreciation reserves
机器设备减值准备Machinery equipment depreciation reserves
工程物资Project goods and material 专用材料Special-purpose material 专用设备Special-purpose equipment 预付大型设备款Prepayments for equipment
为生产准备的工具及器具Preparative instruments and implement for fabricate 在建工程Construction-in-proce 安装工程Erection works
在安装设备Erecting equipment-in-proce 技术改造工程Technical innovation project 大修理工程General overhaul project 在建工程减值准备Construction-in-proce depreciation reserves
固定资产清理Liquidation of fixed aets无形资产Intangible aets 专利权Patents
非专利技术Non-Patents
商标权Trademarks, Trade names 著作权Copyrights 土地使用权Tenure 商誉Goodwill
无形资产减值准备Intangible Aets depreciation reserves
专利权减值准备Patent rights depreciation reserves
商标权减值准备trademark rights depreciation reserves
未确认融资费用Unacknowledged financial charges
待处理财产损溢Wait deal aets lo or income
待处理财产损溢Wait deal aets lo or income
待处理流动资产损溢Wait deal intangible aets lo or income
待处理固定资产损溢Wait deal fixed aets lo or income
accountant genaral会计主任 account balancde结平的帐户 account bill帐单
account books帐
account claification帐户分类account current往来帐
account form of balance sheet帐户式资产负债表
account form of profit and lo statement帐户式损益表
account payable应付帐款account receivable应收帐款account of payments支出表
account of receipts收入表
account title帐户名称，会计科目
accounting year或financial year会计年度 accounts payable ledger应付款分类帐Accounting period（会计期间）are related to specific
time periods ,typically one year（通常是一年）
资产负债表：balance sheet可以不大写b 利润表： income statements(or statements of income)
利润分配表：retained earnings 现金流量表：cash flows
二、负债类Liability
短期负债Current liability
短期借款Short-term borrowing 应付票据Notes payable
银行承兑汇票Bank acceptance 商业承兑汇票Trade acceptance 应付账款Account payable 预收账款Deposit received
代销商品款Proxy sale goods revenue 应付工资Accrued wages
应付福利费Accrued welfarism 应付股利Dividends payable 应交税金Tax payable
应交增值税value added tax payable 进项税额Withholdings on VAT 已交税金Paying tax
转出未交增值税Unpaid VAT
changeover
减免税款Tax deduction
销项税额Substituted money on VAT 出口退税Tax reimbursement for export 进项税额转出Changeover withnoldings on VAT
出口抵减内销产品应纳税额Export deduct domestic sales goods tax
转出多交增值税Overpaid VAT changeover
未交增值税Unpaid VAT 应交营业税Busine tax payable
应交消费税Consumption tax payable 应交资源税Resources tax payable 应交所得税Income tax payable
应交土地增值税Increment tax on land value payable
应交城市维护建设税Tax for maintaining and building cities payable
应交房产税Housing property tax payable 应交土地使用税Tenure tax payable 应交车船使用税Vehicle and veel usage
license plate
tax(VVULPT)payable
应交个人所得税Personal income tax
payable
其他应交款Other fund in conformity with paying
其他应付款Other payables
预提费用Drawing expense in advance 其他负债Other liabilities
待转资产价值Pending changerover aets value
预计负债Anticipation liabilities 长期负债Long-term Liabilities 长期借款Long-term loans
一年内到期的长期借款Long-term loans due within one year
一年后到期的长期借款Long-term loans due over one year
应付债券Bonds payable
债券面值Face value, Par value 债券溢价Premium on bonds 债券折价Discount on bonds 应计利息Accrued interest
长期应付款Long-term account payable 应付融资租赁款Accrued financial lease outlay
一年内到期的长期应付Long-term account payable due within one year
一年后到期的长期应付Long-term account payable over one year 专项应付款Special payable
一年内到期的专项应付Long-term special payable due within one year
一年后到期的专项应付Long-term special payable over one year 递延税款Deferral taxes
所有者权益类OWNERS” EQUITY
资本Capita
实收资本(或股本)Paid-up capital(or stock)
实收资本Paicl-up capital 实收股本Paid-up stock
已归还投资Investment Returned 公积
资本公积Capital reserve
资本(或股本)溢价Cpital(or Stock)premium
接受捐赠非现金资产准备Receive non-cash donate reserve
股权投资准备Stock right investment reserves
拨款转入Allocate sums changeover in 外币资本折算差额Foreign currency capital
其他资本公积Other capital reserve 盈余公积Surplus reserves 法定盈余公积Legal surplus
任意盈余公积Free surplus reserves 法定公益金Legal public welfare fund 储备基金Reserve fund
企业发展基金Enterprise expension fund 利润归还投资Profits capitalizad on return of investment 利润Profits
本年利润Current year profits 利润分配Profit distribution
其他转入Other chengeover in
提取法定盈余公积Withdrawal legal surplus
提取法定公益金Withdrawal legal public welfare funds
提取储备基金Withdrawal reserve fund 提取企业发展基金Withdrawal reserve for busine expansion
提取职工奖励及福利基金Withdrawal staff and workers” bonus and
welfare fund
利润归还投资Profits capitalizad on return of investment
应付优先股股利Preferred Stock dividends payable
提取任意盈余公积Withdrawal other common accumulation fund
应付普通股股利Common Stock dividends payable
转作资本(或股本)的普通股股利Common Stock dividends change to
aets(or stock)
未分配利润Undistributed profit
四、成本类Cost
生产成本Cost of manufacture 基本生产成本Base cost of manufacture 辅助生产成本Auxiliary cost of manufacture
制造费用Manufacturing overhead 材料费Materials
管理人员工资Executive Salaries 奖金Wages
退职金Retirement allowance 补贴Bonus
外保劳务费Outsourcing fee
福利费Employee benefits/welfare 会议费Coferemce
加班餐费Special duties
市内交通费Busine traveling 通讯费Correspondence 电话费Correspondence
水电取暖费Water and Steam 税费Taxes and dues 租赁费Rent
管理费Maintenance
车辆维护费Vehicles maintenance 油料费Vehicles maintenance 培训费Education and training 接待费Entertainment
图书、印刷费Books and printing 运费Transpotation
保险费Insurance premium 支付手续费Commiion 杂费Sundry charges
折旧费Depreciation expense
机物料消耗Article of consumption 劳动保护费Labor protection fees
季节性停工损失Lo on seasonality ceation
劳务成本Service costs
五、损益类Profit and lo
收入Income
业务收入OPERATING INCOME 主营业务收入Prime operating revenue 产品销售收入Sales revenue 服务收入Service revenue
其他业务收入Other operating revenue 材料销售Sales materials 代购代售
包装物出租Wrappage lease
出让资产使用权收入Remise right of aets revenue
返还所得税Reimbursement of income tax 其他收入Other revenue 投资收益Investment income
短期投资收益Current investment income 长期投资收益Long-term investment income
计提的委托贷款减值准备Withdrawal of entrust loans reserves 补贴收入Subsidize revenue
国家扶持补贴收入Subsidize revenue from country
其他补贴收入Other subsidize revenue 营业外收入NON-OPERATING INCOME 非货币性交易收益Non-cash deal income 现金溢余Cash overage
处置固定资产净收益Net income on disposal of fixed aets
出售无形资产收益Income on sales of intangible aets
固定资产盘盈Fixed aets inventory profit 罚款净收入Net amercement income 支出Outlay
业务支出Revenue charges 主营业务成本Operating costs 产品销售成本Cost of goods sold 服务成本Cost of service
主营业务税金及附加Tax and aociate charge
营业税Sales tax
消费税Consumption tax
城市维护建设税Tax for maintaining and building cities
资源税Resources tax
土地增值税Increment tax on land value 5405其他业务支出Other busine
expense
销售其他材料成本Other cost of material sale
其他劳务成本Other cost of service 其他业务税金及附加费Other tax and aociate charge 费用Expenses
营业费用Operating expenses
代销手续费Consignment commiion charge
运杂费Transpotation
保险费Insurance premium 展览费Exhibition fees 广告费Advertising fees
管理费用Adminitrative expenses 职工工资Staff Salaries 修理费Repair charge
低值易耗摊销Article of consumption
办公费Office allowance 差旅费Travelling expense
工会经费Labour union expenditure
研究与开发费Research and development expense
福利费Employee benefits/welfare 职工教育经费Personnel education 待业保险费Unemployment insurance 劳动保险费Labour insurance 医疗保险费Medical insurance 会议费Coferemce
聘请中介机构费Intermediary organs 咨询费Consult fees 诉讼费Legal cost
业务招待费Busine entertainment 技术转让费Technology transfer fees
矿产资源补偿费Mineral resources compensation fees
排污费Pollution discharge fees 房产税Housing property tax
车船使用税Vehicle and veel usage license plate tax(VVULPT)
土地使用税Tenure tax 印花税Stamp tax
财务费用Finance charge 利息支出Interest exchange 汇兑损失Foreign exchange lo 各项手续费Charge for trouble
各项专门借款费用Special-borrowing cost 营业外支出Nonbusine expenditure 捐赠支出Donation outlay 减值准备金Depreciation reserves 非常损失Extraordinary lo
处理固定资产净损失Net lo on disposal of fixed aets
出售无形资产损失Lo on sales of intangible aets
固定资产盘亏Fixed aets inventory lo 债务重组损失Lo on arrangement
罚款支出Amercement outlay 所得税Income tax
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