財務英語基礎詞匯表中英文對照

-.z.1資產assets

11~12流動資產currentassets

111現(xiàn)金及約當現(xiàn)金cashandcashequivalents

1111庫存現(xiàn)金cashonhand

1112零用金/周轉金pettycash/revolvingfunds

1113銀行存款cashinbanks

1116在途現(xiàn)金cashintransit

1117約當現(xiàn)金cashequivalents

1118其它現(xiàn)金及約當現(xiàn)金othercashandcashequivalents

112短期投資short-terminvestment

1121短期投資-股票short-terminvestments-stock

1122短期投資-短期票券short-terminvestments-short-termnotesandbills

1123短期投資-政府債券short-terminvestments-governmentbonds

1124短期投資-受益憑證short-terminvestments-beneficiarycertificates

1125短期投資-公司債short-terminvestments-corporatebonds

1128短期投資-其它short-terminvestments-other

1129備抵短期投資跌價損失allowanceforreductionofshort-terminvestmenttomarket

113應收票據notesreceivable

1131應收票據notesreceivable

1132應收票據貼現(xiàn)discountednotesreceivable

1137應收票據-關系人notesreceivable-relatedparties

1138其它應收票據othernotesreceivable

1139備抵呆帳－應收票據allowanceforuncollectibleaccounts-notesreceivable

114應收帳款accountsreceivable

1141應收帳款accountsreceivable

1142應收分期帳款installmentaccountsreceivable

1147應收帳款-關系人accountsreceivable-relatedparties

1149備抵呆帳－應收帳款allowanceforuncollectibleaccounts-accountsreceivable

118其它應收款otherreceivables

1181應收出售遠匯款forwarde*changecontractreceivable

1182應收遠匯款-外幣forwarde*changecontractreceivable-foreigncurrencies

1183買賣遠匯折價discountonforwarde*-changecontract

1184應收收益earnedrevenuereceivable

1185應收退稅款ineta*refundreceivable

1187其它應收款-關系人otherreceivables-relatedparties

1188其它應收款-其它otherreceivables-other

1189備抵呆帳-其它應收款allowanceforuncollectibleaccounts-otherreceivables

121~122存貨inventories

1211商品存貨merchandiseinventory

1212寄銷商品consignedgoods

1213在途商品goodsintransit

1219備抵存貨跌價損失allowanceforreductionofinventorytomarket

1221制成品finishedgoods

1222寄銷制成品consignedfinishedgoods

1223副產品by-products

1224在制品workinprocess

1225委外加工workinprocess-outsourced

1226原料rawmaterials

1227物料supplies

1228在途原物料materialsandsuppliesintransit

1229備抵存貨跌價損失allowanceforreductionofinventorytomarket

125預付費用prepaide*penses

1251預付薪資prepaidpayroll

1252預付租金prepaidrents

1253預付保險費prepaidinsurance

1254用品盤存officesupplies

1255預付所得稅prepaidineta*

1258其它預付費用otherprepaide*penses

126預付款項prepayments

1261預付貨款prepaymentforpurchases

1268其它預付款項otherprepayments

128~129其它流動資產othercurrentassets

1281進項稅額VATpaid(orinputta*)

1282留抵稅額e*cessVATpaid(oroverpaidVAT)

1283暫付款temporarypayments

1284代付款paymentonbehalfofothers

1285員工借支advancestoemployees

1286存出保證金refundabledeposits

1287受限制存款certificateofdeposit-restricted

1291遞延所得稅資產deferredineta*assets

1292遞延兌換損失deferredforeigne*changelosses

1293業(yè)主(股東)往來owners(stockholders)currentaccount

1294同業(yè)往來currentaccountwithothers

1298其它流動資產-其它othercurrentassets-other

13基金及長期投資fundsandlong-terminvestments

131基金funds

1311償債基金redemptionfund(orsinkingfund)

1312改進及擴大基金fundforimprovementande*pansion

1313意外損失準備基金contingencyfund

1314退休基金pensionfund

1318其它基金otherfunds

132長期投資long-terminvestments

1321長期股權投資long-termequityinvestments

1322長期債券投資long-termbondinvestments

1323長期不動產投資long-termrealestatein-vestments

1324人壽保險現(xiàn)金解約價值cashsurrendervalueoflifeinsurance

1328其它長期投資otherlong-terminvestments

1329備抵長期投資跌價損失allowancefore*cessofcostovermarketvalueoflong-terminvestments

14~15固定資產property,plant,andequipment

141土地land

1411土地land

1418土地-重估增值land-revaluationincrements

142土地改進物landimprovements

1421土地改進物landimprovements

1428土地改進物-重估增值landimprovements-revaluationincrements

1429累積折舊-土地改進物accumulateddepreciation-landimprovements

143房屋及建物buildings

1431房屋及建物buildings

1438房屋及建物-重估增值buildings-revaluationincrements

1439累積折舊-房屋及建物accumulateddepreciation-buildings

144~146機(器)具及設備machineryandequipment

1441機(器)具machinery

1448機(器)具-重估增值machinery-revaluationincrements

1449累積折舊-機(器)具accumulateddepreciation-machinery

151租賃資產leasedassets

1511租賃資產leasedassets

1519累積折舊-租賃資產accumulateddepreciation-leasedassets

152租賃權益改進leaseholdimprovements

1521租賃權益改進leaseholdimprovements

1529累積折舊-租賃權益改進accumulateddepreciation-leaseholdimprovements

156未完工程及預付購置設備款constructioninprogressandprepaymentsforequipment

1561未完工程constructioninprogress

1562預付購置設備款prepaymentforequipment

158雜項固定資產miscellaneousproperty,plant,andequipment

1581雜項固定資產miscellaneousproperty,plant,andequipment

1588雜項固定資產-重估增值miscellaneousproperty,plant,andequipment-revaluationincrements

1589累積折舊-雜項固定資產accumulateddepreciation-miscellaneousproperty,plant,andequipment

16遞耗資產depletableassets

161遞耗資產depletableassets

1611天然資源naturalresources

1618天然資源-重估增值naturalresources-revaluationincrements

1619累積折耗-天然資源accumulateddepletion-naturalresources

17無形資產intangibleassets

171商標權trademarks

1711商標權trademarks

172專利權patents

1721專利權patents

173特許權franchise

1731特許權franchise

174著作權copyright

1741著作權copyright

175計算機軟件putersoftware

1751計算機軟件putersoftwarecost

176商譽goodwill

1761商譽goodwill

177開辦費organizationcosts

1771開辦費organizationcosts

178其它無形資產otherintangibles

1781遞延退休金本錢deferredpensioncosts

1782租賃權益改進leaseholdimprovements

1788其它無形資產-其它otherintangibleassets-other

18其它資產otherassets

181遞延資產deferredassets

1811債券發(fā)行本錢deferredbondissuancecosts

1812長期預付租金long-termprepaidrent

1813長期預付保險費long-termprepaidinsurance

1814遞延所得稅資產deferredineta*assets

1815預付退休金prepaidpensioncost

1818其它遞延資產otherdeferredassets

182閑置資產idleassets

1821閑置資產idleassets

184長期應收票據及款項與催收帳款long-termnotes,accountsandoverduereceivables

1841長期應收票據long-termnotesreceivable

1842長期應收帳款long-termaccountsreceivable

1843催收帳款overduereceivables

1847長期應收票據及款項與催收帳款-關系人long-termnotes,accountsandoverduereceivables-relatedparties

1848其它長期應收款項otherlong-termreceivables

1849備抵呆帳-長期應收票據及款項與催收帳款allowanceforuncollectibleaccounts-long-termnotes,accountsandoverduereceivables

185出租資產assetsleasedtoothers

1851出租資產assetsleasedtoothers

1858出租資產-重估增值assetsleasedtoothers-incrementalvaluefromrevaluation

1859累積折舊-出租資產accumulateddepreciation-assetsleasedtoothers

186存出保證金refundabledeposit

1861存出保證金refundabledeposits

188雜項資產miscellaneousassets

1881受限制存款certificateofdeposit-restricted

1888雜項資產-其它miscellaneousassets-other

2負債liabilities

21~22流動負債currentliabilities

211短期借款short-termborrowings(debt)

2111銀行透支bankoverdraft

2112銀行借款bankloan

2114短期借款-業(yè)主short-termborrowings-owners

2115短期借款-員工short-termborrowings-employees

2117短期借款-關系人short-termborrowings-relatedparties

2118短期借款-其它short-termborrowings-other

212應付短期票券short-termnotesandbillspayable

2121應付商業(yè)本票mercialpaperpayable

2122銀行承兌匯票bankacceptance

2128其它應付短期票券othershort-termnotesandbillspayable

2129應付短期票券折價discountonshort-termnotesandbillspayable

213應付票據notespayable

2131應付票據notespayable

2137應付票據-關系人notespayable-relatedparties

2138其它應付票據othernotespayable

214應付帳款accountspayable

2141應付帳款accountspayable

2147應付帳款-關系人accountspayable-relatedparties

216應付所得稅ineta*espayable

2161應付所得稅ineta*payable

217應付費用accruede*penses

2171應付薪工accruedpayroll

2172應付租金accruedrentpayable

2173應付利息accruedinterestpayable

2174應付營業(yè)稅accruedVATpayable

2175應付稅捐-其它accruedta*espayable-other

2178其它應付費用otheraccruede*pensespayable

218~219其它應付款otherpayables

2181應付購入遠匯款forwarde*changecontractpayable

2182應付遠匯款-外幣forwarde*changecontractpayable-foreigncurrencies

2183買賣遠匯溢價premiumonforwarde*changecontract

2184應付土地房屋款payablesonlandandbuildingpurchased

2185應付設備款Payablesonequipment

2187其它應付款-關系人otherpayables-relatedparties

2191應付股利dividendpayable

2192應付紅利bonuspayable

2193應付董監(jiān)事酬勞pensationpayabletodirectorsandsupervisors

2198其它應付款-其它otherpayables-other

226預收款項advancereceipts

2261預收貨款salesrevenuereceivedinadvance

2262預收收入revenuereceivedinadvance

2268其它預收款otheradvancereceipts

227一年或一營業(yè)周期到期長期負債long-termliabilities-currentportion

2271一年或一營業(yè)周期到期公司債corporatebondspayable-currentportion

2272一年或一營業(yè)周期到期長期借款long-termloanspayable-currentportion

2273一年或一營業(yè)周期到期長期應付票據及款項long-termnotesandaccountspayableduewithinoneyearoroneoperatingcycle

2277一年或一營業(yè)周期到期長期應付票據及款項-關系人long-termnotesandaccountspayablestorelatedparties-currentportion

2278其它一年或一營業(yè)周期到期長期負債otherlong-termlia-bilities-currentportion

228~229其它流動負債othercurrentliabilities

2281銷項稅額VATreceived(oroutputta*)

2283暫收款temporaryreceipts

2284代收款receiptsundercustody

2285估計售后效勞/保固負債estimatedwarrantyliabilities

2291遞延所得稅負債deferredineta*liabilities

2292遞延兌換利益deferredforeigne*changegain

2293業(yè)主(股東)往來ownerscurrentaccount

2294同業(yè)往來currentaccountwithothers

2298其它流動負債-其它othercurrentliabilities-others

23長期負債long-termliabilities

231應付公司債corporatebondspayable

2311應付公司債corporatebondspayable

2319應付公司債溢(折)價premium(discount)oncorporatebondspayable

232長期借款long-termloanspayable

2321長期銀行借款long-termloanspayable-bank

2324長期借款-業(yè)主long-termloanspayable-owners

2325長期借款-員工long-termloanspayable-employees

2327長期借款-關系人long-termloanspayable-relatedparties

2328長期借款-其它long-termloanspayable-other

233長期應付票據及款項long-termnotesandaccountspayable

2331長期應付票據long-termnotespayable

2332長期應付帳款long-termaccountspay-able

2333長期應付租賃負債long-termcapitalleaseliabilities

2337長期應付票據及款項-關系人Long-termnotesandaccountspayable-relatedparties

2338其它長期應付款項otherlong-termpayables

234估計應付土地增值稅accruedliabilitiesforlandvalueincrementta*

2341估計應付土地增值稅estimatedaccruedlandvalueincrementalta*pay-able

235應計退休金負債accruedpensionliabilities

2351應計退休金負債accruedpensionliabilities

238其它長期負債otherlong-termliabilities

2388其它長期負債-其它otherlong-termliabilities-other

28其它負債otherliabilities

281遞延負債deferredliabilities

2811遞延收入deferredrevenue

2814遞延所得稅負債deferredineta*liabilities

2818其它遞延負債otherdeferredliabilities

286存入保證金depositsreceived

2861存入保證金guaranteedepositreceived

288雜項負債miscellaneousliabilities

2888雜項負債-其它miscellaneousliabilities-other

3所有者權益〔股東權益〕ownersequity

31資本capital

311資本〔或股本〕capital

3111普通股股本capital-monstock

3112特別股股本capital-preferredstock

3113預收股本capitalcollectedinadvance

3114待分配股票股利stockdividendstobedistributed

3115資本capital

32資本公積additionalpaid-incapital

321股票溢價paid-incapitaline*cessofpar

3211普通股股票溢價paid-incapitaline*cessofpar-monstock

3212特別股股票溢價paid-incapitaline*cessofpar-preferredstock

323資產重估增值準備capitalsurplusfromassetsrevaluation

3231資產重估增值準備capitalsurplusfromassetsrevaluation

324處分資產溢價公積capitalsurplusfromgainondisposalofassets

3241處分資產溢價公積capitalsurplusfromgainondisposalofassets

325合并公積capitalsurplusfrombusinessbination

3251合并公積capitalsurplusfrombusinessbination

326受贈公積donatedsurplus

3261受贈公積donatedsurplus

328其它資本公積otheradditionalpaid-incapital

3281權益法長期股權投資資本公積additionalpaid-incapitalfrominvesteeunderequitymethod

3282資本公積-庫藏股票交易additionalpaid-incapital-treasurystocktrans-actions

33保存盈余(或累積虧損)retainedearnings(accumulateddeficit)

331法定盈余公積legalreserve

3311法定盈余公積legalreserve

332特別盈余公積specialreserve

3321意外損失準備contingencyreserve

3322改進擴大準備improvementande*pansionreserve

3323償債準備specialreserveforredemptionofliabilities

3328其它特別盈余公積otherspecialreserve

335未分配盈余(或累積虧損)retainedearnings-unappropriated(oraccumulateddeficit)

3351累積盈虧accumulatedprofitorloss

3352前期損益調整priorperiodadjustments

3353本期損益netineorlossforcurrentperiod

34權益調整equityadjustments

341長期股權投資未實現(xiàn)跌價損失unrealizedlossonmarketvaluedeclineoflong-termequityinvestments

3411長期股權投資未實現(xiàn)跌價損失unrealizedlossonmarketvaluedeclineoflong-termequityinvestments

342累積換算調整數(shù)cumulativetranslationadjustment

3421累積換算調整數(shù)cumulativetranslationadjustments

343未認列為退休金本錢之凈損失netlossnotrecognizedaspensioncost

3431未認列為退休金本錢之凈損失netlossnotrecognizedaspensioncosts

35庫藏股treasurystock

351庫藏股treasurystock

3511庫藏股treasurystock

36少數(shù)股權minorityinterest

361少數(shù)股權minorityinterest

3611少數(shù)股權minorityinterest

4營業(yè)收入operatingrevenue

41銷貨收入salesrevenue

411銷貨收入salesrevenue

4111銷貨收入salesrevenue

4112分期付款銷貨收入installmentsalesrevenue

417銷貨退回salesreturn

4171銷貨退回salesreturn

419銷貨折讓salesallowances

4191銷貨折讓salesdiscountsandallowances

46勞務收入servicerevenue

461勞務收入servicerevenue

4611勞務收入servicerevenue

47業(yè)務收入agencyrevenue

471業(yè)務收入agencyrevenue

4711業(yè)務收入agencyrevenue

48其它營業(yè)收入otheroperatingrevenue

488其它營業(yè)收入-其它otheroperatingrevenue

4888其它營業(yè)收入-其它otheroperatingrevenue-other

5營業(yè)本錢operatingcosts

51銷貨本錢costofgoodssold

511銷貨本錢costofgoodssold

5111銷貨本錢costofgoodssold

5112分期付款銷貨本錢installmentcostofgoodssold

512進貨purchases

5121進貨purchases

5122進貨費用purchasee*penses

5123進貨退出purchasereturns

5124進貨折讓chargesonpurchasedmerchandise

513進料materialspurchased

5131進料materialpurchased

5132進料費用chargesonpurchasedmaterial

5133進料退出materialpurchasereturns

5134進料折讓materialpurchaseallowances

514直接人工directlabor

5141直接人工directlabor

515~518制造費用manufacturingoverhead

5151間接人工indirectlabor

5152租金支出rente*pense,rent

5153文具用品officesupplies(e*pense)

5154旅費travellinge*pense,travel

5155運費shippinge*penses,freight

5156郵電費postage(e*penses)

5157修繕費repair(s)andmaintenance(e*pense)

5158包裝費packinge*penses

5161水電瓦斯費utilities(e*pense)

5162保險費insurance(e*pense)

5163加工費manufacturingoverhead-outsourced

5166稅捐ta*es

5168折舊depreciatione*pense

5169各項耗竭及攤提variousamortization

5172伙食費meal(e*penses)

5173職工福利employeebenefits/welfare

5176訓練費training(e*pense)

5177間接材料indirectmaterials

5188其它制造費用othermanufacturinge*penses

56勞務本錢制ervicecosts

561勞務本錢servicecosts

5611勞務本錢servicecosts

57業(yè)務本錢gencycosts

571業(yè)務本錢agencycosts

5711業(yè)務本錢agencycosts

58其它營業(yè)本錢otheroperatingcosts

588其它營業(yè)本錢-其它otheroperatingcosts-other

5888其它營業(yè)本錢-其它otheroperatingcosts-other

6營業(yè)費用operatinge*penses

61推銷費用sellinge*penses

615~618推銷費用sellinge*penses

6151薪資支出payrolle*pense

6152租金支出rente*pense,rent

6153文具用品officesupplies(e*pense)

6154旅費travellinge*pense,travel

6155運費shippinge*penses,freight

6156郵電費postage(e*penses)

6157修繕費repair(s)andmaintenance(e*pense)

6159廣告費advertisemente*pense,advertisement

6161水電瓦斯費utilities(e*pense)

6162保險費insurance(e*pense)

6164交際費entertainment(e*pense)

6165捐贈donation(e*pense)

6166稅捐ta*es

6167呆帳損失lossonuncollectibleaccounts

6168折舊depreciatione*pense

6169各項耗竭及攤提variousamortization

6172伙食費meal(e*penses)

6173職工福利employeebenefits/welfare

6175傭金支出mission(e*pense)

6176訓練費training(e*pense)

6188其它推銷費用othersellinge*penses

62管理及總務費用general&administrativee*penses

625~628管理及總務費用general&administrativee*penses

6251薪資支出payrolle*pense

6252租金支出rente*pense,rent

6253文具用品officesupplies

6254旅費travellinge*pense,travel

6255運費shippinge*penses,freight

6256郵電費postage(e*penses)

6257修繕費repair(s)andmaintenance(e*pense)

6259廣告費advertisemente*pense,advertisement

6261水電瓦斯費utilities(e*pense)

6262保險費insurance(e*pense)

6264交際費entertainment(e*pense)

6265捐贈donation(e*pense)

6266稅捐ta*es

6267呆帳損失lossonuncollectibleaccounts

6268折舊depreciatione*pensea

6269各項耗竭及攤提variousamortization

6271外銷損失lossone*portsales

6272伙食費meal(e*penses)

6273職工福利employeebenefits/welfare

6274研究開展費用researchanddevelopmente*pense

6275傭金支出mission(e*pense)

6276訓練費training(e*pense)

6278勞務費professionalservicefees

6288其它管理及總務費用othergeneralandadministrativee*penses

63研究開展費用researchanddevelopmente*penses

635~638研究開展費用researchanddevelopmente*penses

6351薪資支出payrolle*pense

6352租金支出rente*pense,rent

6353文具用品officesupplies

6354旅費travellinge*pense,travel

6355運費shippinge*penses,freight

6356郵電費postage(e*penses)

6357修繕費repair(s)andmaintenance(e*pense)

6361水電瓦斯費utilities(e*pense)

6362保險費insurance(e*pense)

6364交際費entertainment(e*pense)

6366稅捐ta*es

6368折舊depreciatione*pense

6369各項耗竭及攤提variousamortization

6372伙食費meal(e*penses)

6373職工福利employeebenefits/welfare

6376訓練費training(e*pense)

6378其它研究開展費用otherresearchanddevelopmente*penses

7營業(yè)外收入及費用non-operatingrevenueande*penses,otherine(e*pense)

71~74營業(yè)外收入non-operatingrevenue

711利息收入interestrevenue

7111利息收入interestrevenue/ine

712投資收益investmentine

7121權益法認列之投資收益investmentinerecognizedunderequitymethod

7122股利收入dividendsine

7123短期投資市價上升利益gainonmarketpricerecoveryofshort-terminvestment

713兌換利益foreigne*changegain

7131兌換利益foreigne*changegain

714處分投資收益gainondisposalofinvestments

7141處分投資收益gainondisposalofinvestments

715處分資產溢價收入gainondisposalofassets

7151處分資產溢價收入gainondisposalofassets

748其它營業(yè)外收入othernon-operatingrevenue

7481捐贈收入donationine

7482租金收入rentrevenue/ine

7483傭金收入missionrevenue/ine