会计常用英语系.docx

会计常用英语系.docx

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会计常用英语系

会计常用英语系

预付帐款Prepayment

应收补贴款Allowancereceivable

其他应收款Otherdebtors

坏帐准备-其他应收款Provisionfordoubtfuldebts-otherdebtors

其他流动资产Othercurrentassets

物资采购Purchase

原材料Rawmaterials

包装物Packingmaterials

低值易耗品Lowvalueconsumbles

材料成本差异Materialcostdifference

自制半成品Self-manufacturedgoods

库存商品Finishedgoods

商品进销差价Differencebetweenpurchase&salesofcommodities

委托加工物资Consignedprocessiongmaterial

委托代销商品Consignment-out

受托代销商品Consignment-in

分期收款发出商品Goodsoninstalmentsales

存货跌价准备Provisionforobsoletestocks

待摊费用Prepaidexpenses

待处理流动资产损益UnsettledG/Loncurrentassets

待处理固定资产损益UnsettledG/Lonfixedassets

委托贷款-本金Consignmentloan-principle

委托贷款-利息Consignmentloan-interest

委托贷款-减值准备Consignmentloan-provision

固定资产-房屋建筑物Fixedassets-Buildings

固定资产-机器设备Fixedassets-Plantandmachinery

固定资产-电子设备、器具及家具Fixedassets-ElectronicEquipment,furnitureandfixtures

固定资产-运输设备Fixedassets-Automobiles

累计折旧Accumulateddepreciation

固定资产减值准备Impairmentoffixedassets

工程物资-专用材料Projectmaterial-specificmaterials

工程物资-专用设备Projectmaterial-specificequipment

工程物资-预付大型设备款Projectmaterial-prepaidforequipment

工程物资-为生产准备的工具及器具Projectmaterial-toolsandfacilitiesforproduction

在建工程Constructioninprogress

在建工程减值准备Impairmentofconstructioninprogress

固定资产清理Disposaloffixedassets

无形资产-专利权Intangibleassets-patent

无形资产-非专利技术Intangibleassets-industrialpropertyandknow-how

无形资产-商标权Intangibleassets-trademarkrights

无形资产-土地使用权Intangibleassets-landuserights

无形资产-商誉Intangibleassets-goodwill

无形资产减值准备Impairmentofintangibleassets

长期待摊费用Deferredassets

未确认融资费用Unrecognizedfinancefees

其他长期资产Otherlongtermassets

递延税款借项Deferredassetsdebits

应付票据Notespayable

应付帐款Tradecreditors

预收帐款Adanvancesfromcustomers

代销商品款Consignment-inpayables

其他应交款Otherpayabletogovernment

其他应付款Othercreditors

应付股利Proposeddividends

待转资产价值Donatedassets

预计负债Accruedliabilities

应付短期债券Short-termdebenturespayable

其他流动负债Othercurrentliabilities

预提费用Accruedexpenses

应付工资Payrollpayable

应付福利费Welfarepayable

短期借款-抵押借款Bankloans-Shortterm-pledged

短期借款-信用借款Bankloans-Shortterm-credit

短期借款-担保借款Bankloans-Shortterm-guaranteed

一年内到期长期借款Longtermloansduewithinoneyear

一年内到期长期应付款Longtermpayableduewithinoneyear

长期借款Bankloans-Longterm

应付债券-债券面值Bondpayable-Parvalue

应付债券-债券溢价Bondpayable-Excess

应付债券-债券折价Bondpayable-Discount

应付债券-应计利息Bondpayable-Accruedinterest

长期应付款Longtermpayable

专项应付款Specificpayable

其他长期负债Otherlongtermliabilities

应交税金-所得税Taxpayable-incometax

应交税金-增值税Taxpayable-VAT

应交税金-营业税Taxpayable-businesstax

应交税金-消费税Taxpayable-consumabletax

应交税金-其他Taxpayable-others

递延税款贷项Deferredtaxationcredit

股本Sharecapital

已归还投资Investmentreturned

利润分配-其他转入Profitappropriation-othertransferin

利润分配-提取法定盈余公积Profitappropriation-statutorysurplusreserve

利润分配-提取法定公益金Profitappropriation-statutorywelfarereserve

利润分配-提取储备基金Profitappropriation-reservefund

利润分配-提取企业发展基金Profitappropriation-enterprisedevelopmentfund

利润分配-提取职工奖励及福利基金Profitappropriation-staffbonusandwelfarefund

利润分配-利润归还投资Profitappropriation-returninvestmentbyprofit

利润分配-应付优先股股利Profitappropriation-preferencesharesdividends

利润分配-提取任意盈余公积Profitappropriation-othersurplusreserve

利润分配-应付普通股股利Profitappropriation-ordinarysharesdividends

利润分配-转作股本的普通股股利Profitappropriation-ordinarysharesdividendsconvertedtoshares

期初未分配利润Retainedearnings,beginningoftheyear

资本公积-股本溢价Capitalsurplus-sharepremium

资本公积-接受捐赠非现金资产准备Capitalsurplus-donationreserve

资本公积-接受现金捐赠Capitalsurplus-cashdonation

资本公积-股权投资准备Capitalsurplus-investmentreserve

资本公积-拨款转入Capitalsurplus-subsidiary

资本公积-外币资本折算差额Capitalsurplus-foreigncurrencytranslation

资本公积-其他Capitalsurplus-others

盈余公积-法定盈余公积金Surplusreserve-statutorysurplusreserve

盈余公积-任意盈余公积金Surplusreserve-othersurplusreserve

盈余公积-法定公益金Surplusreserve-statutorywelfarereserve

盈余公积-储备基金Surplusreserve-reservefund

盈余公积-企业发展基金Surplusreserve-enterprisedevelopmentfund

盈余公积-利润归还投资Surplusreserve-retureinvestmentbyinvestment

主营业务收入Sales

主营业务成本Costofsales

主营业务税金及附加Salestax

营业费用Operatingexpenses

管理费用Generalandadministrativeexpenses

财务费用Financialexpenses

投资收益Investmentincome

其他业务收入Otheroperatingincome

营业外收入Non-operatingincome

补贴收入Subsidyincome

其他业务支出Otheroperatingexpenses

营业外支出Non-operatingexpenses

所得税Incometax一、资产类assets

现金cashonhand

银行存款cashinbank

其他货币资金othercashandcashequivalent

短期投资short-terminvestment

短期投资跌价准备short-terminvestmentsfallingpricereserve

应收票据notesreceivable

应收股利dividendreceivable

应收利息interestreceivable

应收帐款accountsreceivable

坏帐准备baddebtreserve

预付帐款advancemoney

应收补贴款coverdeficitreceivablefromstatesubsidize

其他应收款othernotesreceivable

在途物资materialsintransit

原材料rawmaterials

包装物wrappage

低值易耗品low-valueconsumptiongoods

库存商品finishedgoods

委托加工物资workinprocess-outsourced

委托代销商品trusttoandsellthegoodsonacommissionbasis

受托代销商品commissionedandsellthegoodsonacommissionbasis

存货跌价准备inventoryfallingpricereserve

分期收款发出商品collectmoneyandsendoutthegoodsbystages

待摊费用deferredandprepaidexpenses

长期股权投资long-terminvestmentonstocks

长期债权投资long-terminvestmentonbonds

长期投资减值准备long-terminvestmentdepreciationreserve

固定资产fixedassets

累计折旧accumulateddepreciation

工程物资projectgoodsandmaterial

在建工程projectunderconstruction

固定资产清理fixedassetsdisposal

无形资产intangibleassets

开办费organization/preliminaryexpenses

长期待摊费用long-termdeferredandprepaidexpenses

待处理财产损溢waitdealassetslossorincome

二、负债类debts

短期借款short-termloan

应付票据notespayable

应付帐款accountspayable

预收帐款advancepayment

代销商品款consignorpayable

应付工资accruedpayroll

应付福利费accruedwelfarism

应付股利dividendspayable

应交税金taxpayable

其他应交款accruedotherpayments

其他应付款otherpayable

预提费用drawingexpensesinadvance

长期借款long-termloan

应付债券debenturepayable

长期应付款long-termpayable

递延税款deferredtax

住房周转金revolvingfundofhouse

三、所有者权益ownersequity

股本paid-upstock

资本公积capitalreserve

盈余公积surplusreserve

本年利润currentyearprofit

利润分配profitdistribution

四、成本类cost

生产成本costofmanufacture

制造费用manufacturingoverhead

五、损益类profitandloss（p/l）

主营业务收入primeoperatingrevenue

其他业务收入otheroperatingrevenue

折扣与折让discountandallowance

投资收益investmentincome

补贴收入subsidizerevenue

营业外收入non-operatingincome

主营业务成本operatingcost

主营业务税金及附加taxandassociatecharge

其他业务支出otheroperatingexpenses

存货跌价损失inventoryfallingpriceloss

营业费用operatingexpenses

管理费用generalandadministrativeexpenses

财务费用financialexpenses

营业外支出non-operatingexpenditure

所得税incometax

以前年度损益调整adjustedp/lforprioryear