會計英語基礎詞匯匯集

會計英語基礎詞匯匯集會計英語基礎詞匯匯集會計英語基礎詞匯匯集資料僅供參考文件編號：2022年4月會計英語基礎詞匯匯集版本號：A修改號：1頁次：1.0審核：批準:發(fā)布日期：《會計基礎詞匯匯集》共分賬目名詞和常用會計用語兩大類。帳目名詞一、資產(chǎn)類Assets流動資產(chǎn)Currentassets貨幣資金Cashandcashequivalents現(xiàn)金Cash銀行存款Cashinbank其他貨幣資金Othercashandcashequivalents外埠存款OthercityCashinbank銀行本票Cashier''scheque銀行匯票Bankdraft信用卡Creditcard信用證保證金L/CGuaranteedeposits存出投資款Refundabledeposits短期投資Short-terminvestments股票Short-terminvestments-stock債券Short-terminvestments-corporatebonds基金Short-terminvestments-corporatefunds其他Short-terminvestments-other短期投資跌價準備Short-terminvestmentsfallingpricereserves應收款Accountreceivable應收票據(jù)Notereceivable銀行承兌匯票Bankacceptance商業(yè)承兌匯票Tradeacceptance應收股利Dividendreceivable應收利息Interestreceivable應收賬款Accountreceivable其他應收款Othernotesreceivable壞賬準備Baddebtreserves預付賬款Advancemoney應收補貼款Coverdeficitbystatesubsidiesofreceivable庫存資產(chǎn)Inventories物資采購Suppliespurchasing原材料Rawmaterials包裝物Wrappage低值易耗品Low-valueconsumptiongoods材料成本差異Materialscostvariance自制半成品Semi-Finishedgoods庫存商品Finishedgoods商品進銷差價Differencesbetweenpurchasingandsellingprice委托加工物資Workinprocess-outsourced委托代銷商品Trusttoandsellthegoodsonacommissionbasis受托代銷商品Commissionedandsellthegoodsonacommissionbasis存貨跌價準備Inventoryfallingpricereserves分期收款發(fā)出商品Collectmoneyandsendoutthegoodsbystages待攤費用Deferredandprepaidexpenses長期投資Long-terminvestment長期股權(quán)投資Long-terminvestmentonstocks股票投資Investmentonstocks其他股權(quán)投資Otherinvestmentonstocks長期債權(quán)投資Long-terminvestmentonbonds債券投資Investmentonbonds其他債權(quán)投資Otherinvestmentonbonds長期投資減值準備Long-terminvestmentsdepreciationreserves股權(quán)投資減值準備Stockrightsinvestmentdepreciationreserves債權(quán)投資減值準備Bcreditor''srightsinvestmentdepreciationreserves委托貸款Entrustloans本金Principal利息Interest減值準備Depreciationreserves固定資產(chǎn)Fixedassets房屋Building建筑物Structure機器設備Machineryequipment運輸設備Transportationfacilities工具器具Instrumentsandimplement累計折舊Accumulateddepreciation固定資產(chǎn)減值準備Fixedassetsdepreciationreserves房屋、建筑物減值準備Building/structuredepreciationreserves機器設備減值準備Machineryequipmentdepreciationreserves工程物資Projectgoodsandmaterial專用材料Special-purposematerial專用設備Special-purposeequipment預付大型設備款Prepaymentsforequipment為生產(chǎn)準備的工具及器具Preparativeinstrumentsandimplementforfabricate在建工程Construction-in-process安裝工程Erectionworks在安裝設備Erectingequipment-in-process技術(shù)改造工程Technicalinnovationproject大修理工程Generaloverhaulproject在建工程減值準備Construction-in-processdepreciationreserves固定資產(chǎn)清理Liquidationoffixedassets無形資產(chǎn)Intangibleassets專利權(quán)Patents非專利技術(shù)Non-Patents商標權(quán)Trademarks,Tradenames著作權(quán)Copyrights土地使用權(quán)Tenure商譽Goodwill無形資產(chǎn)減值準備IntangibleAssetsdepreciationreserves專利權(quán)減值準備Patentrightsdepreciationreserves商標權(quán)減值準備trademarkrightsdepreciationreserves未確認融資費用Unacknowledgedfinancialcharges待處理財產(chǎn)損溢Waitdealassetslossorincome待處理財產(chǎn)損溢Waitdealassetslossorincome待處理流動資產(chǎn)損溢Waitdealintangibleassetslossorincome待處理固定資產(chǎn)損溢Waitdealfixedassetslossorincome二、負債類Liability短期負債Currentliability短期借款Short-termborrowing應付票據(jù)Notespayable銀行承兌匯票Bankacceptance商業(yè)承兌匯票Tradeacceptance應付賬款Accountpayable預收賬款Depositreceived代銷商品款Proxysalegoodsrevenue應付工資Accruedwages應付福利費Accruedwelfarism應付股利Dividendspayable應交稅金Taxpayable應交增值稅valueaddedtaxpayable進項稅額WithholdingsonVAT已交稅金Payingtax轉(zhuǎn)出未交增值稅UnpaidVATchangeover減免稅款Taxdeduction銷項稅額SubstitutedmoneyonVAT出口退稅Taxreimbursementforexport進項稅額轉(zhuǎn)出ChangeoverwithnoldingsonVAT出口抵減內(nèi)銷產(chǎn)品應納稅額Exportdeductdomesticsalesgoodstax轉(zhuǎn)出多交增值稅OverpaidVATchangeover未交增值稅UnpaidVAT應交營業(yè)稅Businesstaxpayable應交消費稅Consumptiontaxpayable應交資源稅Resourcestaxpayable應交所得稅Incometaxpayable應交土地增值稅Incrementtaxonlandvaluepayable應交城市維護建設稅Taxformaintainingandbuildingcitiespayable應交房產(chǎn)稅Housingpropertytaxpayable應交土地使用稅Tenuretaxpayable應交車船使用稅Vehicleandvesselusagelicenseplatetax(VVULPT)payable應交個人所得稅Personalincometaxpayable其他應交款Otherfundinconformitywithpaying其他應付款Otherpayables預提費用Drawingexpenseinadvance其他負債Otherliabilities待轉(zhuǎn)資產(chǎn)價值Pendingchangeroverassetsvalue預計負債Anticipationliabilities長期負債Long-termLiabilities長期借款Long-termloans一年內(nèi)到期的長期借款Long-termloansduewithinoneyear一年后到期的長期借款Long-termloansdueoveroneyear應付債券Bondspayable債券面值Facevalue,Parvalue債券溢價Premiumonbonds債券折價Discountonbonds應計利息Accruedinterest長期應付款Long-termaccountpayable應付融資租賃款Accruedfinancialleaseoutlay一年內(nèi)到期的長期應付Long-termaccountpayableduewithinoneyear一年后到期的長期應付Long-termaccountpayableoveroneyear專項應付款Specialpayable一年內(nèi)到期的專項應付Long-termspecialpayableduewithinoneyear一年后到期的專項應付Long-termspecialpayableoveroneyear遞延稅款Deferraltaxes所有者權(quán)益類OWNERS''EQUITY三資本類Capital實收資本(或股本)Paid-upcapital(orstock)實收資本Paicl-upcapital實收股本Paid-upstock已歸還投資InvestmentReturned公積資本公積Capitalreserve資本(或股本)溢價Cpital(orStock)premium接受捐贈非現(xiàn)金資產(chǎn)準備Receivenon-cashdonatereserve股權(quán)投資準備Stockrightinvestmentreserves撥款轉(zhuǎn)入Allocatesumschangeoverin外幣資本折算差額Foreigncurrencycapital其他資本公積Othercapitalreserve盈余公積Surplusreserves法定盈余公積Legalsurplus任意盈余公積Freesurplusreserves法定公益金Legalpublicwelfarefund儲備基金Reservefund企業(yè)發(fā)展基金Enterpriseexpensionfund利潤歸還投資Profitscapitalizadonreturnofinvestment利潤Profits本年利潤Currentyearprofits利潤分配Profitdistribution其他轉(zhuǎn)入Otherchengeoverin提取法定盈余公積Withdrawallegalsurplus提取法定公益金Withdrawallegalpublicwelfarefunds提取儲備基金Withdrawalreservefund提取企業(yè)發(fā)展基金Withdrawalreserveforbusinessexpansion提取職工獎勵及福利基金Withdrawalstaffandworkers''bonusandwelfarefund利潤歸還投資Profitscapitalizadonreturnofinvestment應付優(yōu)先股股利PreferredStockdividendspayable提取任意盈余公積Withdrawalothercommonaccumulationfund應付普通股股利CommonStockdividendspayable轉(zhuǎn)作資本(或股本)的普通股股利CommonStockdividendschangetoassets(orstock)未分配利潤Undistributedprofit四、成本類Cost生產(chǎn)成本Costofmanufacture基本生產(chǎn)成本Basecostofmanufacture輔助生產(chǎn)成本Auxiliarycostofmanufacture制造費用Manufacturingoverhead材料費Materials管理人員工資ExecutiveSalaries獎金Wages退職金Retirementallowance補貼Bonus外保勞務費Outsourcingfee福利費Employeebenefits/welfare會議費Coferemce加班餐費Specialduties市內(nèi)交通費Businesstraveling通訊費Correspondence電話費Correspondence水電取暖費WaterandSteam稅費Taxesanddues租賃費Rent管理費Maintenance車輛維護費Vehiclesmaintenance油料費Vehiclesmaintenance培訓費Educationandtraining接待費Entertainment圖書、印刷費Booksandprinting運費Transpotation保險費Insurancepremium支付手續(xù)費Commission雜費Sundrycharges折舊費Depreciationexpense機物料消耗Articleofconsumption勞動保護費Laborprotectionfees季節(jié)性停工損失Lossonseasonalitycessation勞務成本Servicecosts五、損益類Profitandloss收入Income業(yè)務收入OPERATINGINCOME主營業(yè)務收入Primeoperatingrevenue產(chǎn)品銷售收入Salesrevenue服務收入Servicerevenue其他業(yè)務收入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Otherrevenue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備Withdrawalofentrustloansreserves補貼收入Subsidizerevenue國家扶持補貼收入Subsidizerevenuefromcountry其他補貼收入Othersubsidizerevenue營業(yè)外收入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)務支出Revenuecharges主營業(yè)務成本Operatingcosts產(chǎn)品銷售成本Costofgoodssold服務成本Costofservice主營業(yè)務稅金及附加Taxandassociatecharge營業(yè)稅Salestax消費稅Consumptiontax城市維護建設稅Taxformaintainingandbuildingcities資源稅Resourcestax土地增值稅Incrementtaxonlandvalue5405其他業(yè)務支出Otherbusinessexpense銷售其他材料成本Othercostofmaterialsale其他勞務成本Othercostofservice其他業(yè)務稅金及附加費Othertaxandassociatecharge費用Expenses營業(yè)費用Operatingexpenses代銷手續(xù)費Consignmentcommissioncharge運雜費Transpotation保險費Insurancepremium展覽費Exhibitionfees廣告費Advertisingfees管理費用Administrativeexpenses職工工資StaffSalaries修理費Repaircharge低值易耗攤銷Articleofconsumption辦公費Officeallowance差旅費Travellingexpense工會經(jīng)費Labourunionexpenditure研究與開發(fā)費Researchanddevelopmentexpense福利費Employeebenefits/welfare職工教育經(jīng)費Personneleducation待業(yè)保險費Unemploymentinsurance勞動保險費Labourinsurance醫(yī)療保險費Medicalinsurance會議費Conference聘請中介機構(gòu)費Intermediaryorgans咨詢費Consultfees訴訟費Legalcost業(yè)務招待費Businessentertainment技術(shù)轉(zhuǎn)讓費Technologytransferfees礦產(chǎn)資源補償費Mineralresourcescompensationfees排污費Pollutiondischargefees房產(chǎn)稅Housingpropertytax車船使用稅Vehicleandvesselusagelicenseplatetax(VVULPT)土地使用稅Tenuretax印花稅Stamptax財務費用Financecharge利息支出Interestexchange匯兌損失Foreignexchange