会计英语基础词汇汇集.doc

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(完整版)会计英语基础词汇汇集《会计基础词汇汇集》共分账目名词和常用会计用语两大类. 帐目名词一、资产类 Assets 　　流动资产 Current assets 　　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 investments — stock 　　债券 Short-term investments — corporate bonds 　　基金 Short-term investments - corporate funds 　　其他 Short-term investments - other 　　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 process - outsourced 　　委托代销商品 Trust to and sell the goods on a commission basis 　　受托代销商品 Commissioned and sell the goods on a commission 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 assets 　　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 assets 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-process 　　安装工程 Erection works 　　在安装设备 Erecting equipment-in-process 　　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—process depreciation reserves 　　固定资产清理 Liquidation of fixed assets 　　无形资产 Intangible assets 　　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 Assets 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 assets loss or income 　　待处理财产损溢 Wait deal assets loss or income 　　待处理流动资产损溢 Wait deal intangible assets loss or income 　　待处理固定资产损溢 Wait deal fixed assets loss or income 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 Business 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 vessel 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 assets 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 　　三资本类 Capital 　　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 business 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 　　 assets（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 Business 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 Commission 　　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 Loss on seasonality cessation 　　劳务成本 Service costs 五、损益类 Profit and loss 　　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 assets 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 assets 　　出售无形资产收益 Income on sales of intangible assets 　　固定资产盘盈 Fixed assets 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 associate 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 business 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 associate charge 　　费用 Expenses 　　营业费用 Operating expenses 　　代销手续费 Consignment commission charge 　　运杂费 Transpotation 　　保险费 Insurance premium 　　展览费 Exhibition fees 　　广告费 Advertising fees 　　管理费用 Administrative 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 Conference 　　聘请中介机构费 Intermediary organs 　　咨询费 Consult fees 　　诉讼费 Legal cost 　　业务招待费 Business 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 vessel 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 loss 　　各项手续费 Charge for trouble 　　各项专门借款费用 Special-borrowing cost 　　营业外支出 Nonbusiness expenditure 　　捐赠支出 Donation outlay 　　减值准备金 Depreciation reserves 　　非常损失 Extraordinary loss 　　处理固定资产净损失 Net loss on disposal of fixed assets 　　出售无形资产损失 Loss on sales of intangible assets 　　固定资产盘亏 Fixed assets inventory loss 　　债务重组损失 Loss on arrangement 　　罚款支出 Amercement outlay 　　所得税 Income tax 　　以前年度损益调整 Prior year income adjustment 会计常用词汇 accountant genaral 会计主任　　account balancde 结平的帐户　　account bill 帐单　　account books 帐　　　　account classification 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 loss 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

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