會計專業(yè)術(shù)語

1、會計專業(yè)術(shù)語一、資產(chǎn)類 Assets流動資產(chǎn) Currentassets貨幣資金 Cashandcashequivalents1001 現(xiàn)金 Cash1002 銀行存款 Cashinbank1009 其他貨幣資金 Othercashandcashequivalents100901 外埠存款 OthercityCashinbank100902 銀行本票 Cashierscheque100903 銀行匯票 Bankdraft100904 信用卡 Creditcard1101 短期投資 Short-terminvestments110101 股票 Short-terminvestments-stoc

2、k110102 債券 Short-terminvestments-corporatebonds110103JpyShort-terminvestments-corporatefunds110110 其他 Short-terminvestments-other應(yīng)收款 Accountreceivable1111 應(yīng)收票據(jù) Notereceivable銀行承兌匯票 Bankacceptance商業(yè)承兌匯票 Tradeacceptance1121 應(yīng)收月利 Dividendreceivable1122 應(yīng)收禾 1J 息 Interestreceivable1131 應(yīng)收賬款 Accountreceiv

3、able1133 其他應(yīng)收款 Othernotesreceivable1141 壞賬準(zhǔn)備 Baddebtreserves1151 預(yù)付賬款 Advancemoney1201 物資采購 Suppliespurchasing1211 原材料 Rawmaterials1221 包裝物 Wrappages1243 庫存商品 Finishedgoods1301 待攤費(fèi)用 Deferredandprepaidexpenses 長期投資Long-terminvestment1401 長期股權(quán)投資 Long-terminvestmentonstocks140101 股票投資 Investmentonstock

4、s140102 其他股權(quán)投資 Otherinvestmentonstocks1402 長期債權(quán)投資 Long-terminvestmentonbonds140201 債券投資Investmentonbonds140202 其他債權(quán)投資 Otherinvestmentonbonds143101 本金 Principal143102 利息 Interest143103 減值準(zhǔn)備 Depreciationreserves1501 固定資產(chǎn) Fixedassets房屋 Building建筑物 Structure機(jī)器設(shè)備 Machineryequipment運(yùn)輸設(shè)備 Transportationfaci

5、lities工具器具 Instrumentsandimplement1502 累計折舊 Accumulateddepreciation1603 在建工程 Construction-in-process1801 無形資產(chǎn) Intangibleassets專利權(quán) Patents非專利技術(shù) Non-Patents商標(biāo)權(quán) Trademarks,Tradenames著作權(quán) Copyrights土地使用權(quán) Tenure商譽(yù) Goodwill1901 長期待攤費(fèi)用 Long-termdeferredandprepaidexpenses1911 待處理財產(chǎn)損溢 Waitdealassetslossorinco

6、meLiability短期負(fù)債 Currentliability2101 短期借款 Short-termborrowing2111 應(yīng)付票據(jù) Notespayable2121 應(yīng)付賬款 Accountpayable2131 預(yù)收賬款 Depositreceived2151 應(yīng)付工資 Accruedwages2161 應(yīng)付月利 Dividendspayable2171 應(yīng)交稅金 Taxpayable217101 應(yīng)交增值稅 valueaddedtaxpayable217111應(yīng)交個人所得稅Personalincometaxpayable2176其他應(yīng)交款 Otherfundinconformit

7、ywithpaying2181 其他應(yīng)付款 Otherpayables2191預(yù)提費(fèi)用Drawingexpenseinadvance其他負(fù)債Otherliabilities2201 待轉(zhuǎn)資產(chǎn)價值 Pendingchangeroverassetsvalue2211 預(yù)計負(fù)債 Anticipationliabilities長期負(fù)債 Long-termLiabilities2301 長期借款 Long-termloans年內(nèi)至 U 期的長期借款 Long-termloansduewithinoneyear年后至 U 期的長期借款 Long-termloansdueoveroneyear2311應(yīng)付彳

8、責(zé)券Bondspayable231101 債券面值231102 債券溢價231103 債券折價231104 應(yīng)計利息Facevalue,ParvaluePremiumonbondsDiscountonbondsAccruedinterestLong-termaccountpayable2321 長期應(yīng)付款應(yīng)付融資租賃款 Accruedfinancialleaseoutlay年內(nèi)至 U 期的長期應(yīng)付 Long-termaccountpayableduewithinoneyear年后至 U 期的長期應(yīng)付 Long-termaccountpayableoveroneyear2331 專項應(yīng)付款 Sp

9、ecialpayable年內(nèi)至 U 期的專項應(yīng)付Long-termspecialpayableduewithinoneyear年后至 U 期的專項應(yīng)付 Long-termspecialpayableoveroneyear2341 遞延稅款 Deferraltaxes三、所有者權(quán)益類 OWNERSEQUITY資本 Capital3101 實收資本(或股本)Paid-upcapital(orstock)實收資本 Paicl-upcapital實收股本 Paid-upstock3103 已歸還投資 InvestmentReturned公積3111 資本公積 Capitalreserve311101

10、資本(或股本)溢價 Cpital(orStock)premium311102 接受捐贈非現(xiàn)金資產(chǎn)準(zhǔn)備 Receivenon-cashdonatereserve311103 股權(quán)投資準(zhǔn)備 Stockrightinvestmentreserves311105 撥款轉(zhuǎn)入 Allocatesumschangeoverin311106 外幣資本折算差額 Foreigncurrencycapital311107 其他資本公積 Othercapitalreserve3121 盈余公積 Surplusreserves312101 法定盈余公積 Legalsurplus312102 任意盈余公積 Freesur

11、plusreserves312103 法定公益金 Legalpublicwelfarefund312104 儲備基金 Reservefund312105 企業(yè)發(fā)展基金 Enterpriseexpensionfund312106 利潤歸還投資 Profitscapitalizadonreturnofinvestment利潤 Profits3131 本年利潤 Currentyearprofits3141 禾 1J 潤分配 Profitdistribution314101 其他轉(zhuǎn)入 Otherchengeoverin314102 提取法定盈余公積 Withdrawallegalsurplus3141

12、03 提取法定公益金 Withdrawallegalpublicwelfarefunds314104 提取儲備基金 Withdrawalreservefund314105 提取企業(yè)發(fā)展基金 Withdrawalreserveforbusinessexpansion314106 提取職工獎勵及福利基金 Withdrawalstaffandworkersbonusandwelfarefund314107 利潤歸還投資 Profitscapitalizadonreturnofinvestment314108 應(yīng)付優(yōu)先股股利 PreferredStockdividendspayable,314109

13、提取任意盈余公積 Withdrawalothercommonaccumulationfund,314110 應(yīng)付普通股股利 CommonStockdividendspayable,314111 轉(zhuǎn)作資本(或股本)的普通股股利 CommonStockdividendschangetoassets(orstock),314115 未分配利潤 Undistributedprofit四、成本類 Cost4101 生產(chǎn)成本 Costofmanufacture,410101 基本生產(chǎn)成本 Basecostofmanufacture,410102 輔助生產(chǎn)成本 Auxiliarycostofmanufact

14、ure4105 制造費(fèi)用 Manufacturingoverhead材料費(fèi) Materials管理人員工資 ExecutiveSalaries獎金 Wages退職金 Retirementallowance補(bǔ)貼 Bonus外保勞務(wù)費(fèi) Outsourcingfee福禾 U 費(fèi) Employeebenefits/welfare會議費(fèi) Coferemce加班餐費(fèi) Specialduties市內(nèi)交通費(fèi) Businesstraveling通訊費(fèi) Correspondence電話費(fèi) Correspondence水電取暖費(fèi) WaterandSteam稅費(fèi) Taxesanddues租賃費(fèi) Rent管理費(fèi) Mai

15、ntenance車輛維護(hù)費(fèi) Vehiclesmaintenance油料費(fèi) Vehiclesmaintenance培訓(xùn)費(fèi) Educationandtraining接待費(fèi) Entertainment圖書、印刷費(fèi) Booksandprinting運(yùn)費(fèi) Transpotation保險費(fèi) Insurancepremium支付手續(xù)費(fèi) Commission雜費(fèi) Sundrycharges折舊費(fèi) Depreciationexpense機(jī)物料消耗 Articleofconsumption勞動保護(hù)費(fèi) Laborprotectionfees季節(jié)性停工損失 Lossonseasonalitycessation4107

16、 勞務(wù)成本 Servicecosts五、損益類 Profitandloss收入 Income業(yè)務(wù)收入 OPERATINGINCOME5101 主營業(yè)務(wù)收入 Primeoperatingrevenue產(chǎn)品銷售收入 Salesrevenue服務(wù)收入 Servicerevenue5102 其他業(yè)務(wù)收入 Otheroperatingrevenue材料銷售 Salesmaterials代購代售包裝物出租 Wrappagelease出讓資產(chǎn)使用權(quán)收入 Remiserightofassetsrevenue返還所得稅 Reimbursementofincometax其他收入 Otherrevenue5201

17、投資收益 Investmentincome短期投資收益 Currentinvestmentincome長期投資收益 Long-terminvestmentincome計提的委托貸款減值準(zhǔn)備 Withdrawalofentrustloansreserves5203 補(bǔ)貼 U入 Subsidizerevenue國家扶持補(bǔ)貝占收入 Subsidizerevenuefromcountry其他補(bǔ)貼收入 Othersubsidizerevenue5301 營業(yè)外 U入 NON-OPERATINGINCOME非貨幣性交易收益 Non-cashdealincome現(xiàn)金溢余 Cashoverage處置固定資產(chǎn)凈

18、收益 Netincomeondisposaloffixedassets出售無形資產(chǎn)收益 Incomeonsalesofintangibleassets固定資產(chǎn)盤盈 Fixedassetsinventoryprofit罰款凈收入 Netamercementincome支出 Outlay業(yè)務(wù)支出 Revenuecharges5401 主營業(yè)務(wù)成本 Operatingcosts產(chǎn)品銷售成本 Costofgoodssold服務(wù)成本 Costofservice5402 主營業(yè)務(wù)稅金及附加 Taxandassociatecharge營業(yè)稅 Salestax消費(fèi)稅 Consumptiontax城市維護(hù)建設(shè)稅

19、 Taxformaintainingandbuildingcities資源稅 Resourcestax土地增值稅 Incrementtaxonlandvalue5405 其他業(yè)務(wù)支出 Otherbusinessexpense銷售其他材料成本 Othercostofmaterialsale其他勞務(wù)成本 Othercostofservice其他業(yè)務(wù)稅金及附加費(fèi) Othertaxandassociatecharge費(fèi)用 Expenses5501 營業(yè)費(fèi)用 Operatingexpenses代銷手續(xù)費(fèi) Consignmentcommissioncharge運(yùn)雜費(fèi) Transpotation保險費(fèi) In

20、surancepremium展覽費(fèi) Exhibitionfees廣告費(fèi) Advertisingfees5502 管理費(fèi)用 Adminisstrativeexpenses職工工資 StaffSalaries修理費(fèi) Repaircharge低值易耗攤銷 Articleofconsumption辦公費(fèi) Officeallowance差旅費(fèi) Travellingexpense工會經(jīng)費(fèi) Labourunionexpenditure研究與開發(fā)費(fèi) Researchanddevelopmentexpense福禾 U 費(fèi) Employeebenefits/welfare職工教育經(jīng)費(fèi) Personneleduca

21、tion待業(yè)保險費(fèi) Unemploymentinsurance勞動保險費(fèi) Labourinsurance醫(yī)療保險費(fèi) Medicalinsurance會議費(fèi) Coferemce聘請中介機(jī)構(gòu)費(fèi) Intermediaryorgans咨詢費(fèi) Consultfees訴訟費(fèi) Legalcost業(yè)務(wù)招待費(fèi) Businessentertainment技術(shù)轉(zhuǎn)讓費(fèi) Technologytransferfees礦產(chǎn)資源補(bǔ)償費(fèi) Mineralresourcescompensationfees排污費(fèi) Pollutiondischargefees房產(chǎn)稅 Housingpropertytax車船使用稅 Vehicleand

22、vesselusagelicenseplatetax(VVULPT)土地使用稅 Tenuretax印花稅 Stamptax5503 財務(wù)費(fèi)用 Financecharge禾 U 息支出 Interestexchange匯兌損失 Foreignexchangeloss各項手續(xù)費(fèi) Chargefortrouble各項專借款費(fèi)用 Special-borrowingcost5601 營業(yè)外支出 Nonbusinessexpenditure捐贈支出 Donationoutlay減值準(zhǔn)備金 Depreciationreserves非常損失 Extraordinaryloss處理固定資產(chǎn)凈損失 Netloss

23、ondisposaloffixedassets出售無形資產(chǎn)損失 Lossonsalesofintangibleassets固定資產(chǎn)盤虧 Fixedassetsinventoryloss債務(wù)重組損失 Lossonarrangement罰款支出 Amercementoutlay5701 所得稅 Incometax以前年度損益調(diào)整 Prioryearincomeadjustment現(xiàn)金 Cashinhand銀行存款 Cashinbank其他貨幣資金一夕卜埠存款 Othermonetaryassets-cashinothercities其他貨幣資金-銀行本票 Othermonetaryassets-c

24、ashierschck其他貨幣資金-銀行匯票 Othermonetaryassets-bankdraft其他貨幣資金-信用卡 Othermonetaryassets-creditcards其他貨幣資金-信用證保證金 Othermonetaryassets-L/Cdeposit其他貨幣資金-存出投資款 Othermonetaryassets-cashforinvestment短期投資-股票投資 Investments-Shortterm-stocks短期投資-債券投資 Investments-Shortterm-bonds 短期投資-基金投資Investments-Shortterm-funds

25、 短期投資-其他投資 Investments-Shortterm-othersProvisionforshort-terminvestment長期股權(quán)投資-股票投資 Longtermequityinvestment-stocks長期股權(quán)投資-其他股權(quán)投資 Longtermequityinvestment-others長期債券投資-債券投資 Longtermsecuritiesinvestemnt-bonds 長期債券投資-其他債權(quán)投資Longtermsecuritiesinvestment-others長期投資減值準(zhǔn)備 Provisionforlong-terminvestment應(yīng)收票據(jù) N

26、otesreceivable應(yīng)收股利 Dividendsreceivable應(yīng)收禾 U 息 Interestreceivable應(yīng)收帳款 Tradedebtors壞帳準(zhǔn)備-應(yīng)收帳款 Provisionfordoubtfuldebts-tradedebtors預(yù)付帳款 Prepayment應(yīng)收補(bǔ)貼款 Allowancereceivable其他應(yīng)收款 Otherdebtors壞帳準(zhǔn)備-其他應(yīng)收款 Provisionfordoubtfuldebts-otherdebtors 其他流動資產(chǎn)Othercurrentassets物資采購 Purchase原材料 Rawmaterials包裝物 Packin

27、gmaterials低值易耗品 Lowvalueconsumbles材料成本差異 Materialcostdifference 自制半成品 Self-manufacturedgoods 庫存商品短期投資跌價準(zhǔn)備Finishedgoods商品進(jìn)銷差價 Differencebetweenpurchase&salesofcommodities委托力口工物資 Consignedprocessiongmaterial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 Goodsoninstalmentsales存貨跌價準(zhǔn)備 Provisionf

28、orobsoletestocks待攤費(fèi)用 Prepaidexpenses待處理流動資產(chǎn)損益 UnsettledG/Loncurrentassets待處理固定資產(chǎn)損益 UnsettledG/Lonfixedassets委托貸款-本金 Consignmentloan-principle委托貸款-禾 U 息 Consignmentloan-interest委托貸款-減值準(zhǔn)備 Consignmentloan-provision 固定資產(chǎn)-房屋建筑物 Fixedassets-Buildings固定資產(chǎn)-機(jī)器設(shè)備 Fixedassets-Plantandmachinery固定資產(chǎn)-電子設(shè)備、器具及家具 F

29、ixedassets-ElectronicEquipment,furnitureandfixtures固定資產(chǎn)-運(yùn)輸設(shè)備 Fixedassets-Automobiles累計折舊 Accumulateddepreciation固定資產(chǎn)減值準(zhǔn)備 Impairmentoffixedassets工程物資-專用材料 Projectmaterial-specificmaterials工程物資-專用設(shè)備 Projectmaterial-specificequipment工程物資-預(yù)付大型設(shè)備款 Projectmaterial-prepaidforequipment工程物資-為生產(chǎn)準(zhǔn)備的工具及器具 Proje

30、ctmaterial-toolsandfacilitiesforproduction在建工程 Constructioninprogress在建工程減值準(zhǔn)備 Impairmentofconstructioninprogress固定資產(chǎn)清理 Disposaloffixedassets無形資產(chǎn)-專禾 U 權(quán) Intangibleassets-patent無形資產(chǎn)-4E 專禾 U 技術(shù) Intangibleassets-industrialpropertyandknow-how無形資產(chǎn)-商標(biāo)權(quán) Intangibleassets-trademarkrights無形資產(chǎn)-土地使用權(quán) Intangiblea

31、ssets-landuserights無形資產(chǎn)-商譽(yù) Intangibleassets-goodwill無形資產(chǎn)減值準(zhǔn)備 Impairmentofintangibleassets長期待攤費(fèi)用 Deferredassets未確認(rèn)融資費(fèi)用 Unrecognizedfinancefees其他長期資產(chǎn) Otherlongtermassets遞延稅款借項 Deferredassetsdebits應(yīng)付票據(jù) Notespayable應(yīng)付帳款 Tradecreditors預(yù)收帳款 Adanvancesfromcustomers 代銷商品款 Consignment-inpayables 其他應(yīng)交款Otherpa

32、yabletogovernment其他應(yīng)付款 Othercreditors 應(yīng)付股禾 1Proposeddividends 待轉(zhuǎn)資產(chǎn)價值 Donatedassets預(yù)計負(fù)債 Accruedliabilities應(yīng)付短期債券 Short-termdebenturespayable 其他流動負(fù)債 Othercurrentliabilities預(yù)提費(fèi)用 Accruedexpenses 應(yīng)付工資 Payrollpayable 應(yīng)付福利費(fèi) WelfarepayableBankloans-Shortterm-pledgedBankloans-Shortterm-creditBankloans-Shortt

33、erm-guaranteedLongtermloansduewithinoneyear年內(nèi)至 U 期長期應(yīng)付款 Longtermpayableduewithinoneyear長期借款 Bankloans-LongtermBondpayable-ParvalueBondpayable-ExcessBondpayable-DiscountBondpayable-Accruedinterest長期應(yīng)付款 Longtermpayable專項應(yīng)付款 Specificpayable其他長期負(fù)債 OtherlongtermliabilitiesTaxpayable-incometaxTaxpayable-V

34、ATTaxpayable-businesstaxTaxpayable-consumabletax應(yīng)交稅金-其他 Taxpayable-others遞延稅款貸項 Deferredtaxationcredit股本 Sharecapital已歸還投資 Investmentreturned禾 U 潤分配-其他轉(zhuǎn)入 Profitappropriation-othertransferin禾 U 潤分配-提取法定盈余公積 Profitappropriation-statutorysurplusreserve禾 U 潤分配-提取法定公益金 Profitappropriation-statutorywelfar

35、ereserve禾 U 潤分配-提取儲備基金 Profitappropriation-reservefund禾 U 潤分配-提取企業(yè)發(fā)展基金 Profitappropriation-enterprisedevelopmentfund禾 1J 潤分配-提取職工獎勵及福利基金 Profitappropriation-staffbonusandwelfarefund禾 U 潤分配-禾 U 潤歸還投資 Profitappropriation-returninvestmentbyprofit禾 U 潤分配-應(yīng)付優(yōu)先股股禾 1Profitappropriation-preferencesharesdividends禾 U 潤分配-提取任意盈余公積 Profitappropriation-others