会计英语词汇.docx

会计科目英文会计科目英文 会计系统 Accounting system 美国会计协会 American Accounting Association 美国注册会计师协会 American Institute of CPAs 审计 Audit 资产负债表 Balance sheet 簿记 Bookkeeping 现金流量预测 Cash flow prospects 内部审计证书 Certificate in Internal Auditing 管理会计证书 Certificate in Management Accounting 注册会计师 Certificate Public Accountant 成本会计 Cost accounting 外部使用者 External users 财务会计 Financial accounting 财务会计准则委员会 Financial Accounting Standards Board 财务预测 Financial forecast 公认会计原则 Generally accepted accounting principles 通用目的信息 General-purpose information 政府会计办公室 Government Accounting Office 损益表 Income statement 内部审计师协会 Institute of Internal Auditors 管理会计师协会 Institute of Management Accountants 整合性 Integrity 内部审计 Internal auditing 内部控制结构 Internal control structure 国内收入署 Internal Revenue Service 内部使用者 Internal users 管理会计 Management accounting 投资回报 Return of investment 投资报酬 Return on investment 证券交易委员会 Securities and Exchange Commission 现金流量表 Statement of cash flow 财务状况表 Statement of financial position 税务会计 Tax accounting 会计等式 Accounting equation 勾稽关系 Articulation 资产 Assets 企业个体 Business entity 股本 Capital stock 公司 Corporation 成本原则 Cost principle 债权人 Creditor 通货紧缩 Deflation 批露 Disclosure 费用 Expenses 财务报表 Financial statement 筹资活动 Financial activities 持续经营假设 Going-concern assumption 通货膨涨 Inflation 投资活动 Investing activities 负债 Liabilities 负现金流量 Negative cash flow 经营活动 Operating activities 所有者权益 Owners equity 合伙企业 Partnership 正现金流量 Positive cash flow 留存利润 Retained earning 收入 Revenue 独资企业 Sole proprietorship 清偿能力 Solvency 稳定货币假设 Stable-dollar assumption 股东 Stockholders 股东权益 Stockholders equity 门面粉饰 Window dressing 帐户 Account 一、资产类资产类 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 Cashiers 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 原材料 Raw materials 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 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 待摊费用 Deferred and prepaid expenses 分期收款发出商品 Collect money and send out the goods by stages 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 减值准备 Depreciation reserves 股权投资减值准备 Stock rights investment depreciation reserves 本金 Principal 利息 Interest 债权投资减值准备 Bcreditors rights investment depreciation reserves 委托贷款 Entrust loans 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 专用材料 Special-purpose material 机器设备减值准备 Machinery equipment depreciation reserves 工程物资 Project goods and 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 长期待摊费用 Long-term deferred and prepaid expenses 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、二、所有者权益类所有者权益类 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 Capital(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 expansion fund 利润归还投资 Profits capitalized 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 changeover 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 capitalized 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 未分配利润 Undistributed profit 转作资本(或股本)的普通股股利 Common Stock dividends change to assets(or stock)三、成本类成本类 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 Conference 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 Transportation 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 劳务成本 Service costs 劳动保护费 Labor protection fees 季节性停工损失 Loss on seasonality cessation 四、损益类损益类 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 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 现金溢余 Cash overage 非货币性交易收益 Non-cash deal income 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 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 Transportation 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 Traveling expense 工会经费 Labor 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 劳动保险费 Labor insurance 待业保险费 Unemployment 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 固定资产盘亏 Fixed assets inventory 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 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 英文会计报表 利润表 INCOME STATEMENT 项 目 ITEMS 产品销售收入 Sales of products 其中：出口产品销售收入 Including：Export sales 减：销售折扣与折让 Less：Sales discount and allowances 产品销售净额 Net sales of products 减：产品销售税金 Less：Sales tax 产品销售成本 Cost of sales 其中：出口产品销售成本 Including：Cost of export sales 产品销售毛利 Gross profit on sales 减：销售费用 Less：Selling expenses 管理费用 General and administrative expenses 财务费用 Financial expenses 其中：利息支出(减利息收入)Including：Interest expenses(minus interest income)汇兑损失(减汇兑收益)Exchange losses(minus exchange gains)产品销售利润 Profit on sales 加：其他业务利润 Add：profit from other operations 营业利润 Operating profit 加：投资收益 Add：Income on investment 加：营业外收入 Add：Non-operating income 减：营业外支出 Less：Non-operating expenses 加：以前年度损益调整 Add：adjustment of loss and gain for previous years 利润总额 Total profit 减：所得税 Less：Income tax 净利润 Net profit 资产负债表 BALANCE SHEET 资产 ASSETS 流动资产 CURRENT ASSETS 现金 Cash on hand 备用金 Pretty cash 银行存款 Cash in banks 有价证券 Marketable receivable 应收票据 Notes receivable 应收帐款 Accounts receivable 减：坏帐准备 Less：allowance for bad debts 预付货款 Prepayments-supplies 内部往来 Inter-company accounts 其他应收款 Other receivables 待摊费用 Prepaid and deferred expenses 存货 Inventories 减：存货变现损失准备：Less：allowance on inventory reduction to market 已转未完工生产成本 Transferred in production cost transforming 一年内到期的长期投资 Matured long time investments within a year 流动资产合计 Total current assets 长期投资：LONG TERM INVESTMENT 长期投资 Long term investments 拨付所属资金 Funds to burnchs 一年以上的应收款项 Accounts receivable over a year 固定资产：FIXED ASSETS 固定资产原价 Fixed assets-cost 减：累计折旧 Less:accumulated depreciation 固定资产净值 Fixed assets-net value 固定资产清理 Disposal of fixed assets 融资租入固定资产原价：Fixed assets-cost on financial lease 减：融资租入固定资产折旧 Less：accumulated depreciation 融资租入固定资产净值：Fixed assets-net value on financial lease 在建工程：CONSTRUCTION WORK IN PROCESS 无形资产 INTANGIBLE ASSETS 场地使用权 Right to the use of a site 工业产权及专有技术 Industrial property right and patents 其他无形资产 Other intangibles 无形资产合计 Total intangible assets 其它资产 OTHER ASSETS 开办费 Organization expenses 递延投资损失 Deferred investment 筹建期间汇兑损失 Exchange losses during organization period losses 递延税款借项 Debit side of deferred tax 其他递延支出 Other deferred expenditures 待转销汇兑损益 Prepaid and deferred exchange loss 其他递延借款 Debit side of other deferred 其他资产合计 Total other Assets 资产总计 TOTAL ASSETS 负债及所有者权 LIABILITIES AND CAPITAL 流动负债：CURRENT LIABILITIES 短期借款 Short term loans 应付票据 Notes payable 应付帐款 Accounts payable 内部往来 Inter-company accounts 预收货款 Items received in advance-supplies 应付工资 Accrued payroll 应交税金 Taxes payable 应付股利 Dividends payable 其他应付款 Other payables 预提费用 Accrued expenses 职工奖励及福利费用 Bonus and welfare funds 一年内到期的长期负债 Matured long term liabilities within a year 其他流动负债 Other current liabilities 流动负债合计 Total current liabilities 长期负债：LONG TERM LIABILITIES 长期借款 long term loans 应付公司债 Bonds payable 应公司债溢价（折价）Premium on bonds payable（discount）一年以上的应付款项 Accounts payable over a year 长期负债合计：Total long term liabilities 其他负债：OTHER LIABILITIES 筹建期间汇兑收益 Exchange gains during organization period 递延投资收益 Deferred investment gains 递延税款贷项 Credit side of deferred tax 其他递延贷项 Credit side of other tax 待转销汇兑收益 Prepaid and deferred exchange profit 其他负债合计 Total other liabilities 负债合计 Total liabilities 所有者权益 Investors equity 委托加工材料 Materials processed on commission 受托代销商品 Goods in consignment 代管商品物资 Good held in our custos 本年支付的进口环节税金 Import tax paid this year 由企业负责的应收票据贴现 Contingent Liability incurred by discounted notes receivable 租入固定资产 Leasehold fixed assets 应付帐款 Trade creditors 应收票据 Notes receivable 预收帐款 Advances from customers 应收股利 Dividends receivable 代销商品款 Consignment-in payables 应收利息 Interest receivable 应付工资 Payroll payable 应收帐款 Trade debtors 应付福利费 Welfare payable 其他应收款 Other debtors 应付股利 Proposed dividends 坏帐准备 Provision for doubtful debts 应付短期债券 Short-term bonds payable 预付帐款 Prepayment 应交税金 Tax payable 应收补贴款 Allowance receivable 其他应交款 Other payable to government 待摊费用 Prepaid expenses 其他应付款 Other creditors 待处理流动资产损益 Unsettled G/L on current assets 预提费用 Accrued expenses 存货 Inventories 一年内到期长期负债 Long term liabilities due within one year 存货跌价准备 Provision for obsolete stocks 其他流动负债 Other current liability 其他流动资产 Other current 流动负债合计 TOTAL CURRENT LIABILITIES 流动资产合计 TOTAL CURRENT ASSETS 长期股权投资 Long term equity investment 应付债券 Bonds payable 长期债券投资 Long term securities investment 长期应付款 Long term payable 长期投资减值准备 Provision for long-term investment 住房周转金 Housing fund 其他长期负债 Other long term liabilities 长期投资合计 TOTAL LONG-TERM INVESTMENT 长期负债合计 TOTAL LONG-TERM LIABILITIES 固定资产 Fixed assets 累计折旧 Accumulated depreciation 递延税款 Deferred taxation 工程物资 Project material 在建工程 Construction in progress 其他负债合计 TOTAL OTHER LIABILITIES 固定资产减值准备 Imparement 待处理固定资产损益 Unsettled G/L on fixed assets 负债合计 TOTAL LIABILITIES 固定资产合计 TOTAL FIXED ASSETS 股本 Share capital 资本公积 Capital surplus 无形资产 Intangible assets 盈余公积 Surplus reserves 开办费 Pre-operating expenses 期初未分配利润 Retained earnings,beginning of the year 长期待摊费用 Deferred assets 本年净利润 NET INCOME FOR THE YEAR 其他长期资产 Other long term assets 所有者权益合计 TOTAL EQUITIES 无形及其他资产合计 TOTAL INTANGIBLE AND ASSETS 资产总计 TOTAL ASSETS 负债及所有者权益总计 TOTAL LIABILITIES AND EQUITY