會(huì)計(jì)英語專用詞匯大全

1、一、資產(chǎn)類 Assets流動(dòng)資產(chǎn) Current assets貨幣資金 Cash and cash equivalents1001現(xiàn)金 Cash1002 銀行存款 Cash in bank1009 其他貨幣資金 Other cash and cash equivalents'100901 外埠存款 Other city Cash in bank'100902 銀行本票 Cashier's cheque'100903 銀行匯票 Bank draft'100904 信用卡 Credit card'100905 信用證保證金 L/C Guarantee

2、 deposits'100906 存出投資款 Refundable deposits1101 短期投資 Short-term investments'110101 股票 Short-term investments - stock'110102 債券 Short-term investments - corporate bonds'110103 基金 Short-term investments - corporate funds'110110 其他 Short-term investments - other1102 短期投資跌價(jià)準(zhǔn)備 Short-te

3、rm investments falling price reserves應(yīng)收款 Account receivable1111 應(yīng)收票據(jù) Note receivable銀行承兌匯票 Bank acceptance商業(yè)承兌匯票 Trade acceptance1121 應(yīng)收股利 Dividend receivable1122 應(yīng)收利息 Interest receivable1131 應(yīng)收賬款 Account receivable1133 其他應(yīng)收款 Other notes receivable1141 壞賬準(zhǔn)備 Bad debt reserves1151 預(yù)付賬款 Advance money11

4、61 應(yīng)收補(bǔ)貼款 Cover deficit by state subsidies of receivable庫存資產(chǎn) Inventories1201 物資采購 Supplies purchasing1211 原材料 Raw materials1221 包裝物 Wrappage1231 低值易耗品 Low-value consumption goods1232 材料成本差異 Materials cost variance1241 自制半成品 Semi-Finished goods1243 庫存商品 Finished goods1244 商品進(jìn)銷差價(jià) Differences between pu

5、rchasing and selling price1251 委托加工物資 Work in process - outsourced1261 委托代銷商品 Trust to and sell the goods on a commission basis 1271 受托代銷商品 Commissioned and sell the goods on a commission basis 1281 存貨跌價(jià)準(zhǔn)備 Inventory falling price reserves1291 分期收款發(fā)出商品 Collect money and send out the goods by stages 1

6、301 待攤費(fèi)用 Deferred and prepaid expenses長期投資 Long-term investment1401 長期股權(quán)投資 Long-term investment on stocks'140101 股票投資 Investment on stocks'140102 其他股權(quán)投資 Other investment on stocks1402 長期債權(quán)投資 Long-term investment on bonds'140201 債券投資 Investment on bonds'140202 其他債權(quán)投資 Other investment

7、on bonds1421 長期投資減值準(zhǔn)備 Long-term investments depreciation reserves股權(quán)投資減值準(zhǔn)備 Stock rights investment depreciation reserves債權(quán)投資減值準(zhǔn)備 Bcreditor's rights investment depreciation reserves1431 委托貸款 Entrust loans'143101 本金 Principal'143102 利息 Interest'143103 減值準(zhǔn)備 Depreciation reserves1501 固定資產(chǎn)

8、 Fixed assets房屋 Building建筑物 Structure機(jī)器設(shè)備 Machinery equipment運(yùn)輸設(shè)備 Transportation facilities工具器具 Instruments and implement1502 累計(jì)折舊 Accumulated depreciation1505 固定資產(chǎn)減值準(zhǔn)備 Fixed assets depreciation reserves房屋、建筑物減值準(zhǔn)備 Building/structure depreciation reserves機(jī)器設(shè)備減值準(zhǔn)備 Machinery equipment depreciation rese

9、rves1601 工程物資 Project goods and material'160101 專用材料 Special-purpose material'160102 專用設(shè)備 Special-purpose equipment'160103 預(yù)付大型設(shè)備款 Prepayments for equipment'160104 為生產(chǎn)準(zhǔn)備的工具及器具 Preparative instruments and implement for fabricate1603 在建工程 Construction-in-process安裝工程 Erection works在安裝設(shè)備

10、 Erecting equipment-in-process技術(shù)改造工程 Technical innovation project大修理工程 General overhaul project1605 在建工程減值準(zhǔn)備 Construction-in-process depreciation reserves1701 固定資產(chǎn)清理 Liquidation of fixed assets1801 無形資產(chǎn) Intangible assets專利權(quán) Patents非專利技術(shù) Non-Patents商標(biāo)權(quán) Trademarks, Trade names著作權(quán) Copyrights土地使用權(quán) Tenur

11、e商譽(yù) Goodwill1805 無形資產(chǎn)減值準(zhǔn)備 Intangible Assets depreciation reserves專利權(quán)減值準(zhǔn)備 Patent rights depreciation reserves商標(biāo)權(quán)減值準(zhǔn)備 trademark rights depreciation reserves1815 未確認(rèn)融資費(fèi)用 Unacknowledged financial charges待處理財(cái)產(chǎn)損溢 Wait deal assets loss or income1901 長期待攤費(fèi)用 Long-term deferred and prepaid expenses1911 待處理財(cái)產(chǎn)損

12、溢 Wait deal assets loss or income191101待處理流動(dòng)資產(chǎn)損溢 Wait deal intangible assets loss or income 191102待處理固定資產(chǎn)損溢 Wait deal fixed assets loss or income二、負(fù)債類 Liability短期負(fù)債 Current liability2101 短期借款 Short-term borrowing2111 應(yīng)付票據(jù) Notes payable銀行承兌匯票 Bank acceptance商業(yè)承兌匯票 Trade acceptance2121 應(yīng)付賬款 Account pa

13、yable2131 預(yù)收賬款 Deposit received2141 代銷商品款 Proxy sale goods revenue2151 應(yīng)付工資 Accrued wages2153 應(yīng)付福利費(fèi) Accrued welfarism2161 應(yīng)付股利 Dividends payable2171 應(yīng)交稅金 Tax payable'217101 應(yīng)交增值稅 value added tax payable'21710101 進(jìn)項(xiàng)稅額 Withholdings on VAT'21710102 已交稅金 Paying tax'21710103 轉(zhuǎn)出未交增值稅 Unpai

14、d VAT changeover'21710104 減免稅款 Tax deduction'21710105 銷項(xiàng)稅額 Substituted money on VAT'21710106 出口退稅 Tax reimbursement for export'21710107 進(jìn)項(xiàng)稅額轉(zhuǎn)出 Changeover withnoldings on VAT'21710108 出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額 Export deduct domestic sales goods tax '21710109 轉(zhuǎn)出多交增值稅 Overpaid VAT changeover

15、'21710110 未交增值稅 Unpaid VAT'217102 應(yīng)交營業(yè)稅 Business tax payable'217103 應(yīng)交消費(fèi)稅 Consumption tax payable'217104 應(yīng)交資源稅 Resources tax payable'217105 應(yīng)交所得稅 Income tax payable'217106 應(yīng)交土地增值稅 Increment tax on land value payable'217107 應(yīng)交城市維護(hù)建設(shè)稅 Tax for maintaining and building cities

16、 payable'217108 應(yīng)交房產(chǎn)稅 Housing property tax payable'217109 應(yīng)交土地使用稅 Tenure tax payable'217110 應(yīng)交車船使用稅 Vehicle and vessel usage license plate tax(VVULPT payable '217111 應(yīng)交個(gè)人所得稅 Personal income tax payable2176 其他應(yīng)交款 Other fund in conformity with paying2181 其他應(yīng)付款 Other payables2191 預(yù)提費(fèi)用 D

17、rawing expense in advance其他負(fù)債 Other liabilities2201 待轉(zhuǎn)資產(chǎn)價(jià)值 Pending changerover assets value2211 預(yù)計(jì)負(fù)債 Anticipation liabilities長期負(fù)債 Long-term Liabilities2301 長期借款 Long-term loans一年內(nèi)到期的長期借款 Long-term loans due within one year一年后到期的長期借款 Long-term loans due over one year2311 應(yīng)付債券 Bonds payable'231101

18、 債券面值 Face value, Par value'231102 債券溢價(jià) Premium on bonds'231103 債券折價(jià) Discount on bonds'231104 應(yīng)計(jì)利息 Accrued interest2321 長期應(yīng)付款 Long-term account payable應(yīng)付融資租賃款 Accrued financial lease outlay一年內(nèi)到期的長期應(yīng)付 Long-term account payable due within one year一年后到期的長期應(yīng)付 Long-term account payable over o

19、ne year2331 專項(xiàng)應(yīng)付款 Special payable一年內(nèi)到期的專項(xiàng)應(yīng)付 Long-term special payable due within one year一年后到期的專項(xiàng)應(yīng)付 Long-term special payable over one year2341 遞延稅款 Deferral taxes三、所有者權(quán)益類 OWNERS' EQUITY資本 Capital3101 實(shí)收資本 (或股本 Paid-up capital(or stock實(shí)收資本 Paicl-up capital實(shí)收股本 Paid-up stock3103 已歸還投資 Investment

20、Returned公積3111 資本公積 Capital reserve'311101 資本 (或股本 溢價(jià) Cpital(or Stock premium'311102 接受捐贈(zèng)非現(xiàn)金資產(chǎn)準(zhǔn)備 Receive non-cash donate reserve'311103 股權(quán)投資準(zhǔn)備 Stock right investment reserves'311105 撥款轉(zhuǎn)入 Allocate sums changeover in'311106 外幣資本折算差額 Foreign currency capital'311107 其他資本公積 Other

21、capital reserve3121 盈余公積 Surplus reserves'312101 法定盈余公積 Legal surplus'312102 任意盈余公積 Free surplus reserves'312103 法定公益金 Legal public welfare fund'312104 儲(chǔ)備基金 Reserve fund'312105 企業(yè)發(fā)展基金 Enterprise expension fund'312106 利潤歸還投資 Profits capitalizad on return of investment利潤 Profit

22、s3131 本年利潤 Current year profits3141 利潤分配 Profit distribution'314101 其他轉(zhuǎn)入 Other chengeover in'314102 提取法定盈余公積 Withdrawal legal surplus'314103 提取法定公益金 Withdrawal legal public welfare funds'314104 提取儲(chǔ)備基金 Withdrawal reserve fund'314105 提取企業(yè)發(fā)展基金 Withdrawal reserve for business expansi

23、on'314106 提取職工獎(jiǎng)勵(lì)及福利基金 Withdrawal staff and workers' bonus and welfare f und'314107 利潤歸還投資 Profits capitalizad on return of investment'314108 應(yīng)付優(yōu)先股股利 Preferred Stock dividends payable'314109 提取任意盈余公積 Withdrawal other common accumulation fund'314110 應(yīng)付普通股股利 Common Stock dividen

24、ds payable'314111 轉(zhuǎn)作資本 (或股本 的普通股股利 Common Stock dividends change to assets(or stock'314115 未分配利潤 Undistributed profit四、成本類 Cost4101 生產(chǎn)成本 Cost of manufacture'410101 基本生產(chǎn)成本 Base cost of manufacture'410102 輔助生產(chǎn)成本 Auxiliary cost of manufacture4105 制造費(fèi)用 Manufacturing overhead材料費(fèi) Materials

25、管理人員工資 Executive Salaries獎(jiǎng)金 Wages退職金 Retirement allowance補(bǔ)貼 Bonus外保勞務(wù)費(fèi) Outsourcing fee福利費(fèi) Employee benefits/welfare會(huì)議費(fèi) Coferemce加班餐費(fèi) Special duties市內(nèi)交通費(fèi) Business traveling通訊費(fèi) Correspondence電話費(fèi) Correspondence水電取暖費(fèi) Water and Steam稅費(fèi) Taxes and dues租賃費(fèi) Rent管理費(fèi) Maintenance車輛維護(hù)費(fèi) Vehicles maintenance油料費(fèi) Ve

26、hicles maintenance培訓(xùn)費(fèi) Education and training接待費(fèi) Entertainment圖書、印刷費(fèi) Books and printing運(yùn)費(fèi) Transpotation保險(xiǎn)費(fèi) Insurance premium支付手續(xù)費(fèi) Commission雜費(fèi) Sundry charges折舊費(fèi) Depreciation expense機(jī)物料消耗 Article of consumption勞動(dòng)保護(hù)費(fèi) Labor protection fees季節(jié)性停工損失 Loss on seasonality cessation4107 勞務(wù)成本 Service costs五、損益類

27、 Profit and loss收入 Income業(yè)務(wù)收入 OPERATING INCOME5101 主營業(yè)務(wù)收入 Prime operating revenue產(chǎn)品銷售收入 Sales revenue服務(wù)收入 Service revenue5102 其他業(yè)務(wù)收入 Other operating revenue材料銷售 Sales materials代購代售包裝物出租 Wrappage lease出讓資產(chǎn)使用權(quán)收入 Remise right of assets revenue返還所得稅 Reimbursement of income tax其他收入 Other revenue5201 投資收益

28、 Investment income短期投資收益 Current investment income長期投資收益 Long-term investment income計(jì)提的委托貸款減值準(zhǔn)備 Withdrawal of entrust loans reserves5203 補(bǔ)貼收入 Subsidize revenue國家扶持補(bǔ)貼收入 Subsidize revenue from country其他補(bǔ)貼收入 Other subsidize revenue5301 營業(yè)外收入 NON-OPERATING INCOME非貨幣性交易收益 Non-cash deal income現(xiàn)金溢余 Cash ov

29、erage處置固定資產(chǎn)凈收益 Net income on disposal of fixed assets 出售無形資產(chǎn)收益 Income on sales of intangible assets 固定資產(chǎn)盤盈 Fixed assets inventory profit罰款凈收入 Net amercement income支出 Outlay業(yè)務(wù)支出 Revenue charges5401 主營業(yè)務(wù)成本 Operating costs產(chǎn)品銷售成本 Cost of goods sold服務(wù)成本 Cost of service5402 主營業(yè)務(wù)稅金及附加 Tax and associate cha

30、rge 營業(yè)稅 Sales tax消費(fèi)稅 Consumption tax城市維護(hù)建設(shè)稅 Tax for maintaining and building cities 資源稅 Resources tax土地增值稅 Increment tax on land value5405 其他業(yè)務(wù)支出 Other business expense銷售其他材料成本 Other cost of material sale其他勞務(wù)成本 Other cost of service其他業(yè)務(wù)稅金及附加費(fèi) Other tax and associate charge 費(fèi)用 Expenses5501 營業(yè)費(fèi)用 Opera

31、ting expenses代銷手續(xù)費(fèi) Consignment commission charge運(yùn)雜費(fèi) Transpotation保險(xiǎn)費(fèi) Insurance premium展覽費(fèi) Exhibition fees廣告費(fèi) Advertising fees5502 管理費(fèi)用 Adminisstrative expenses職工工資 Staff Salaries修理費(fèi) Repair charge低值易耗攤銷 Article of consumption辦公費(fèi) Office allowance差旅費(fèi) Travelling expense工會(huì)經(jīng)費(fèi) Labour union expenditure研究與開發(fā)

32、費(fèi) Research and development expense福利費(fèi) Employee benefits/welfare職工教育經(jīng)費(fèi) Personnel education待業(yè)保險(xiǎn)費(fèi) Unemployment insurance勞動(dòng)保險(xiǎn)費(fèi) Labour insurance醫(yī)療保險(xiǎn)費(fèi) Medical insurance會(huì)議費(fèi) Coferemce聘請(qǐng)中介機(jī)構(gòu)費(fèi) Intermediary organs咨詢費(fèi) Consult fees訴訟費(fèi) Legal cost業(yè)務(wù)招待費(fèi) Business entertainment技術(shù)轉(zhuǎn)讓費(fèi) Technology transfer fees礦產(chǎn)資源補(bǔ)償費(fèi) Mi

33、neral resources compensation fees排污費(fèi) Pollution discharge fees房產(chǎn)稅 Housing property tax車船使用稅 Vehicle and vessel usage license plate tax(VVULPT土地使用稅 Tenure tax印花稅 Stamp tax5503 財(cái)務(wù)費(fèi)用 Finance charge利息支出 Interest exchange匯兌損失 Foreign exchange loss各項(xiàng)手續(xù)費(fèi) Charge for trouble各項(xiàng)專門借款費(fèi)用 Special-borrowing cost5601

34、 營業(yè)外支出 Nonbusiness expenditure捐贈(zèng)支出 Donation outlay減值準(zhǔn)備金 Depreciation reserves非常損失 Extraordinary loss處理固定資產(chǎn)凈損失 Net loss on disposal of fixed assets出售無形資產(chǎn)損失 Loss on sales of intangible assets固定資產(chǎn)盤虧 Fixed assets inventory loss債務(wù)重組損失 Loss on arrangement罰款支出 Amercement outlay5701 所得稅 Income tax以前年度損益調(diào)整 P

35、rior year income adjustment現(xiàn)金 Cash in hand銀行存款 Cash in bank其他貨幣資金 -外埠存款 Other monetary assets - cash in other cities 其他貨幣資金 -銀行本票 Other monetary assets - cashiers check其他貨幣資金 -銀行匯票 Other monetary assets - bank draft其他貨幣資金 -信用卡 Other monetary assets - credit cards其他貨幣資金 -信用證保證金 Other monetary assets

36、- L/C deposit 其他貨幣資金 -存出投資款 Other monetary assets - cash for investment 短期投資 -股票投資 Investments - Short term - stocks短期投資 -債券投資 Investments - Short term - bonds短期投資 -基金投資 Investments - Short term - funds短期投資 -其他投資 Investments - Short term - others短期投資跌價(jià)準(zhǔn)備 Provision for short-term investment長期股權(quán)投資 -股票

37、投資 Long term equity investment - stocks長期股權(quán)投資 -其他股權(quán)投資 Long term equity investment - others長期債券投資 -債券投資 Long term securities investemnt - bonds長期債券投資 -其他債權(quán)投資 Long term securities investment - others長期投資減值準(zhǔn)備 Provision for long-term investment應(yīng)收票據(jù) Notes receivable應(yīng)收股利 Dividends receivable應(yīng)收利息 Interest

38、receivable應(yīng)收帳款 Trade debtors壞帳準(zhǔn)備 - 應(yīng)收帳款 Provision for doubtful debts - trade debtors預(yù)付帳款 Prepayment應(yīng)收補(bǔ)貼款 Allowance receivable其他應(yīng)收款 Other debtors壞帳準(zhǔn)備 - 其他應(yīng)收款 Provision for doubtful debts - other debtors其他流動(dòng)資產(chǎn) Other current assets物資采購 Purchase原材料 Raw materials包裝物 Packing materials低值易耗品 Low value consu

39、mbles材料成本差異 Material cost difference自制半成品 Self-manufactured goods庫存商品 Finished goods商品進(jìn)銷差價(jià) Difference between purchase & sales of commodities委托加工物資 Consigned processiong material委托代銷商品 Consignment-out受托代銷商品 Consignment-in分期收款發(fā)出商品 Goods on instalment sales存貨跌價(jià)準(zhǔn)備 Provision for obsolete stocks待攤費(fèi)用

40、Prepaid expenses待處理流動(dòng)資產(chǎn)損益 Unsettled G/L on current assets待處理固定資產(chǎn)損益 Unsettled G/L on fixed assets委托貸款 -本金 Consignment loan - principle委托貸款 -利息 Consignment loan - interest委托貸款 -減值準(zhǔn)備 Consignment loan - provision固定資產(chǎn) -房屋建筑物 Fixed assets - Buildings固定資產(chǎn) -機(jī)器設(shè)備 Fixed assets - Plant and machinery固定資產(chǎn) -電子設(shè)備、

41、器具及家具 Fixed assets - Electronic Equipment, furniture and fix tures固定資產(chǎn) -運(yùn)輸設(shè)備 Fixed assets - Automobiles累計(jì)折舊 Accumulated depreciation固定資產(chǎn)減值準(zhǔn)備 Impairment of fixed assets工程物資 -專用材料 Project material - specific materials工程物資 -專用設(shè)備 Project material - specific equipment工程物資 -預(yù)付大型設(shè)備款 Project material - prep

42、aid for equipment工程物資 -為生產(chǎn)準(zhǔn)備的工具及器具 Project material - tools and facilities for production在建工程 Construction in progress在建工程減值準(zhǔn)備 Impairment of construction in progress固定資產(chǎn)清理 Disposal of fixed assets無形資產(chǎn) -專利權(quán) Intangible assets - patent無形資產(chǎn) -非專利技術(shù) Intangible assets - industrial property and know-how無形資產(chǎn)

43、 -商標(biāo)權(quán) Intangible assets - trademark rights無形資產(chǎn) -土地使用權(quán) Intangible assets - land use rights無形資產(chǎn) -商譽(yù) Intangible assets - goodwill無形資產(chǎn)減值準(zhǔn)備 Impairment of intangible assets長期待攤費(fèi)用 Deferred assets未確認(rèn)融資費(fèi)用 Unrecognized finance fees其他長期資產(chǎn) Other long term assets遞延稅款借項(xiàng) Deferred assets debits應(yīng)付票據(jù) Notes payable應(yīng)付帳

44、款 Trade creditors預(yù)收帳款 Adanvances from customers代銷商品款 Consignment-in payables其他應(yīng)交款 Other payable to government其他應(yīng)付款 Other creditors應(yīng)付股利 Proposed dividends待轉(zhuǎn)資產(chǎn)價(jià)值 Donated assets預(yù)計(jì)負(fù)債 Accrued liabilities應(yīng)付短期債券 Short-term debentures payable其他流動(dòng)負(fù)債 Other current liabilities預(yù)提費(fèi)用 Accrued expenses應(yīng)付工資 Payroll

45、payable應(yīng)付福利費(fèi) Welfare payable短期借款 -抵押借款 Bank loans - Short term - pledged短期借款 -信用借款 Bank loans - Short term - credit短期借款 -擔(dān)保借款 Bank loans - Short term - guaranteed一年內(nèi)到期長期借款 Long term loans due within one year一年內(nèi)到期長期應(yīng)付款 Long term payable due within one year長期借款 Bank loans - Long term應(yīng)付債券 -債券面值 Bond pa

46、yable - Par value應(yīng)付債券 -債券溢價(jià) Bond payable - Excess應(yīng)付債券 -債券折價(jià) Bond payable - Discount應(yīng)付債券 -應(yīng)計(jì)利息 Bond payable - Accrued interest長期應(yīng)付款 Long term payable專項(xiàng)應(yīng)付款 Specific payable其他長期負(fù)債 Other long term liabilities應(yīng)交稅金-所得稅 Tax payable - income tax 應(yīng)交稅金-增值稅 Tax payable - VAT 應(yīng)交稅金-營業(yè)稅 Tax payable - business tax 應(yīng)交稅金-消費(fèi)稅 Tax payable - consumable tax 應(yīng)交稅金-其他 Tax payable - others 遞延稅款貸項(xiàng) Deferred taxation credit 股本 Share capital 已歸還投資 Investment returned 利潤分配-其他轉(zhuǎn)入 Profit appropriation - other transfer in 利潤分配-提取法定盈余公積 Profit appropriation - statutory surplus reserve 利潤分配-提取法定公益金 Profit appropr