会计常用词汇中英文对照表.docx
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会计常用词汇中英文对照表
会计常用词汇中英文对照表
一、资产类Assets
流动资产Currentassets
货币资金Cashandcashequivalents
现金Cash
银行存款Cashinbank
其他货币资金Othercashandcashequivalents
外埠存款OthercityCashinbank
银行本票Cashier''scheque
银行汇票Bankdraft
信用卡Creditcard
信用证保证金L/CGuaranteedeposits
存出投资款Refundabledeposits
短期投资Short-terminvestments
股票Short-terminvestments-stock
债券Short-terminvestments-corporatebonds
基金Short-terminvestments-corporatefunds
其他Short-terminvestments-other
短期投资跌价准备Short-terminvestmentsfallingpricereserves
应收款Accountreceivable
应收票据Notereceivable
银行承兑汇票Bankacceptance
商业承兑汇票Tradeacceptance
应收股利Dividendreceivable
应收利息Interestreceivable
应收账款Accountreceivable
其他应收款Othernotesreceivable
坏账准备Baddebtreserves
预付账款Advancemoney
应收补贴款Coverdeficitbystatesubsidiesofreceivable
库存资产Inventories
物资采购Suppliespurchasing
原材料Rawmaterials
包装物Wrappage
低值易耗品Low-valueconsumptiongoods
材料成本差异Materialscostvariance
自制半成品Semi-Finishedgoods
库存商品Finishedgoods
商品进销差价Differencesbetweenpurchasingandsellingprice
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Inventoryfallingpricereserves
分期收款发出商品Collectmoneyandsendoutthegoodsbystages
待摊费用Deferredandprepaidexpenses
长期投资Long-terminvestment
长期股权投资Long-terminvestmentonstocks
股票投资Investmentonstocks
其他股权投资Otherinvestmentonstocks
长期债权投资Long-terminvestmentonbonds
债券投资Investmentonbonds
其他债权投资Otherinvestmentonbonds
长期投资减值准备Long-terminvestmentsdepreciationreserves
股权投资减值准备Stockrightsinvestmentdepreciationreserves
债权投资减值准备Bcreditor''srightsinvestmentdepreciationreserves
委托贷款Entrustloans
本金Principal
利息Interest
减值准备Depreciationreserves
固定资产Fixedassets
房屋Building
建筑物Structure
机器设备Machineryequipment
运输设备Transportationfacilities
工具器具Instrumentsandimplement
累计折旧Accumulateddepreciation
固定资产减值准备Fixedassetsdepreciationreserves
房屋、建筑物减值准备Building/structuredepreciationreserves
机器设备减值准备Machineryequipmentdepreciationreserves
工程物资Projectgoodsandmaterial
专用材料Special-purposematerial
专用设备Special-purposeequipment
预付大型设备款Prepaymentsforequipment
为生产准备的工具及器具Preparativeinstrumentsandimplementforfabricate
在建工程Construction-in-process
安装工程Erectionworks
在安装设备Erectingequipment-in-process
技术改造工程Technicalinnovationproject
大修理工程Generaloverhaulproject
在建工程减值准备Construction-in-processdepreciationreserves
固定资产清理Liquidationoffixedassets
无形资产Intangibleassets
专利权Patents
非专利技术Non-Patents
商标权Trademarks,Tradenames
著作权Copyrights
土地使用权Tenure
商誉Goodwill
无形资产减值准备IntangibleAssetsdepreciationreserves
专利权减值准备Patentrightsdepreciationreserves
商标权减值准备trademarkrightsdepreciationreserves
未确认融资费用Unacknowledgedfinancialcharges
待处理财产损溢Waitdealassetslossorincome
待处理财产损溢Waitdealassetslossorincome
待处理流动资产损溢Waitdealintangibleassetslossorincome
待处理固定资产损溢Waitdealfixedassetslossorincome
accountantgenaral会计主任
accountbalancde结平的帐户
accountbill帐单
accountbooks帐
accountclassification帐户分类
accountcurrent往来帐
accountformofbalancesheet帐户式资产负债表
accountformofprofitandlossstatement帐户式损益表
accountpayable应付帐款
accountreceivable应收帐款
accountofpayments支出表
accountofreceipts收入表
accounttitle帐户名称，会计科目
accountingyear或financialyear会计年度
accountspayableledger应付款分类帐Accountingperiod（会计期间）arerelatedtospecific
timeperiods,typicallyoneyear（通常是一年）
资产负债表：
balancesheet可以不大写b
利润表：
incomestatements（orstatementsofincome）
利润分配表：
retainedearnings
现金流量表：
cashflows
二、负债类Liability
短期负债Currentliability
短期借款Short-termborrowing
应付票据Notespayable
银行承兑汇票Bankacceptance
商业承兑汇票Tradeacceptance
应付账款Accountpayable
预收账款Depositreceived
代销商品款Proxysalegoodsrevenue
应付工资Accruedwages
应付福利费Accruedwelfarism
应付股利Dividendspayable
应交税金Taxpayable
应交增值税valueaddedtaxpayable
进项税额WithholdingsonVAT
已交税金Payingtax
转出未交增值税UnpaidVATchangeover
减免税款Taxdeduction
销项税额SubstitutedmoneyonVAT
出口退税Taxreimbursementforexport
进项税额转出ChangeoverwithnoldingsonVAT
出口抵减内销产品应纳税额Exportdeductdomesticsalesgoodstax
转出多交增值税OverpaidVATchangeover
未交增值税UnpaidVAT
应交营业税Businesstaxpayable
应交消费税Consumptiontaxpayable
应交资源税Resourcestaxpayable
应交所得税Incometaxpayable
应交土地增值税Incrementtaxonlandvaluepayable
应交城市维护建设税Taxformaintainingandbuildingcities
payable
应交房产税Housingpropertytaxpayable
应交土地使用税Tenuretaxpayable
应交车船使用税Vehicleandvesselusagelicenseplate
tax（VVULPT）payable
应交个人所得税Personalincometaxpayable
其他应交款Otherfundinconformitywithpaying
其他应付款Otherpayables
预提费用Drawingexpenseinadvance
其他负债Otherliabilities
待转资产价值Pendingchangeroverassetsvalue
预计负债Anticipationliabilities
长期负债Long-termLiabilities
长期借款Long-termloans
一年内到期的长期借款Long-termloansduewithinoneyear
一年后到期的长期借款Long-termloansdueoveroneyear
应付债券Bondspayable
债券面值Facevalue,Parvalue
债券溢价Premiumonbonds
债券折价Discountonbonds
应计利息Accruedinterest
长期应付款Long-termaccountpayable
应付融资租赁款Accruedfinancialleaseoutlay
一年内到期的长期应付Long-termaccountpayableduewithinoneyear
一年后到期的长期应付Long-termaccountpayableoveroneyear
专项应付款Specialpayable
一年内到期的专项应付Long-termspecialpayableduewithinoneyear
一年后到期的专项应付Long-termspecialpayableoveroneyear
递延税款Deferraltaxes
所有者权益类OWNERS''EQUITY
资本Capita
实收资本（或股本）Paid-upcapital（orstock）
实收资本Paicl-upcapital
实收股本Paid-upstock
已归还投资InvestmentReturned
公积
资本公积Capitalreserve
资本（或股本）溢价Cpital（orStock）premium
接受捐赠非现金资产准备Receivenon-cashdonatereserve
股权投资准备Stockrightinvestmentreserves
拨款转入Allocatesumschangeoverin
外币资本折算差额Foreigncurrencycapital
其他资本公积Othercapitalreserve
盈余公积Surplusreserves
法定盈余公积Legalsurplus
任意盈余公积Freesurplusreserves
法定公益金Legalpublicwelfarefund
储备基金Reservefund
企业发展基金Enterpriseexpensionfund
利润归还投资Profitscapitalizadonreturnofinvestment
利润Profits
本年利润Currentyearprofits
利润分配Profitdistribution
其他转入Otherchengeoverin
提取法定盈余公积Withdrawallegalsurplus
提取法定公益金Withdrawallegalpublicwelfarefunds
提取储备基金Withdrawalreservefund
提取企业发展基金Withdrawalreserveforbusinessexpansion
提取职工奖励及福利基金Withdrawalstaffandworkers''bonusand
welfarefund
利润归还投资Profitscapitalizadonreturnofinvestment
应付优先股股利PreferredStockdividendspayable
提取任意盈余公积Withdrawalothercommonaccumulationfund
应付普通股股利CommonStockdividendspayable
转作资本（或股本）的普通股股利CommonStockdividendschangeto
assets（orstock）
未分配利润Undistributedprofit
三、成本类Cost
生产成本Costofmanufacture
基本生产成本Basecostofmanufacture
辅助生产成本Auxiliarycostofmanufacture
制造费用Manufacturingoverhead
材料费Materials
管理人员工资ExecutiveSalaries
奖金Wages
退职金Retirementallowance
补贴Bonus
外保劳务费Outsourcingfee
福利费Employeebenefits/welfare
会议费Coferemce
加班餐费Specialduties
市内交通费Businesstraveling
通讯费Correspondence
电话费Correspondence
水电取暖费WaterandSteam
税费Taxesanddues
租赁费Rent
管理费Maintenance
车辆维护费Vehiclesmaintenance
油料费Vehiclesmaintenance
培训费Educationandtraining
接待费Entertainment
图书、印刷费Booksandprinting
运费Transpotation
保险费Insurancepremium
支付手续费Commission
杂费Sundrycharges
折旧费Depreciationexpense
机物料消耗Articleofconsumption
劳动保护费Laborprotectionfees
季节性停工损失Lossonseasonalitycessation
劳务成本Servicecosts
四、损益类Profitandloss
收入Income
业务收入OPERATINGINCOME
主营业务收入Primeoperatingrevenue
产品销售收入Salesrevenue
服务收入Servicerevenue
其他业务收入Otheroperatingrevenu 材料销售Salesmaterials
代购代售
包装物出租Wrappagelease
出让资产使用权收入Remiserightofassetsrevenue
返还所得税Reimbursementofincometax
其他收入Otherrevenue
投资收益Investmentincome
短期投资收益Currentinvestmentincome
长期投资收益Long-terminvestmentincome
计提的委托贷款减值准备Withdrawalofentrustloansreserves
补贴收入Subsidizerevenue
国家扶持补贴收入Subsidizerevenuefromcountry
其他补贴收入Othersubsidizerevenue
营业外收入NON-OPERATINGINCOME
非货币性交易收益Non-cashdealincome
现金溢余Cashoverage
处置固定资产净收益Netincomeondisposaloffixedassets
出售无形资产收益Incomeonsalesofintangibleassets
固定资产盘盈Fixedassetsinventoryprofit
罚款净收入Netamercementincome
支出Outlay
业务支出Revenuecharges
主营业务成本Operatingcosts
产品销售成本Costofgoodssold
服务成本Costofservice
主营业务税金及附加Taxandassociatecharge
营业税Salestax
消费税Consumptiontax
城市维护建设税Taxformaintainingandbuildingcities
资源税Resourcestax
土地增值税Incrementtaxonlandvalue
5405其他业务支出Otherbusinessexpense
销售其他材料成本Othercostofmaterialsale
其他劳务成本Othercostofservice
其他业务税金及附加费Othertaxandassociatecharge
费用Expenses
营业费用Operatingexpenses
代销手续费Consignmentcommissioncharge
运杂费Transpotation
保险费Insurance
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