会计科目类词汇（中英）

会计科目类词汇（中英）

一、资产类 Assets

Current assets 流动资产  
Cash and cash equivalents   货币资金  
Cash   现金  
Cash in bank   银行存款  
Other cash and cash equivalents   其他货币资金  
Other city Cash in bank   外埠存款  
Cashier's cheque   银行本票  
Bank draft   银行汇票  
Credit card   信用卡  
L/C Guarantee deposits   信用证保证金  
Refundable deposits   存出投资款  
Short-term investments   短期投资  
Short-term investments - stock   股票  
Short-term investments - corporate bonds   债券  
Short-term investments - corporate funds   基金  
Short-term investments - other   其他  
Short-term investments falling price reserves 短期投资跌价准备  
Account receivable   应收款  
Note receivable 应收票据  
Bank acceptance 银行承兑汇票  
Trade acceptance   商业承兑汇票  
Dividend receivable   应收股利  
Interest receivable   应收利息  
Account receivable   应收账款  
Other notes receivable   其他应收款  
Bad debt reserves   坏账准备  
Advance money   预付账款  
Cover deficit by state subsidies of receivable 应收补贴款  
Inventories   库存资产  
Supplies purchasing   物资采购  
Raw materials   原材料  
Wrappage   包装物  
Low-value consumption goods   低值易耗品  
Materials cost variance   材料成本差异  
Semi-Finished goods   自制半成品  
Finished goods   库存商品  
Differences between purchasing and selling price   商品进销差价  
Work in process - outsourced   委托加工物资  
Trust to and sell the goods on a commission basis   委托代销商品  
Commissioned and sell the goods on a commission basis   受托代销商品  
Inventory falling price reserves   存货跌价准备  
Collect money and send out the goods by stages   分期收款发出商品  
Deferred and prepaid expenses 待摊费用  
Long-term investment   长期投资  
Long-term investment on stocks   长期股权投资  
Investment on stocks   股票投资  
Other investment on stocks   其他股权投资  
Long-term investment on bonds   长期债权投资  
Investment on bonds   债券投资  
Other investment on bonds   其他债权投资  
Long-term investments depreciation reserves 长期投资减值准备  
Stock rights investment depreciation reserves 股权投资减值准备  
Bcreditor's rights investment depreciation reserves   债权投资减值准备  
Entrust loans   委托贷款  
Principal   本金  
Interest   利息  
Depreciation reserves   减值准备  
Fixed assets 固定资产  
Building 房屋  
Structure 建筑物  
Machinery equipment 机器设备  
Transportation facilities 运输设备  
Instruments and implement   工具器具  
Accumulated depreciation   累计折旧  
Fixed assets depreciation reserves 固定资产减值准备  
Building/structure depreciation reserves 房屋、建筑物减值准备  
Machinery equipment depreciation reserves   机器设备减值准备  
Project goods and material   工程物资  
Special-purpose material   专用材料  
Special-purpose equipment   专用设备  
Prepayments for equipment   预付大型设备款  
Preparative instruments and implement for fabricate   为生产准备的工具及器具  
Construction-in-process 在建工程  
Erection works 安装工程  
Erecting equipment-in-process 在安装设备  
Technical innovation project 技术改造工程  
General overhaul project   大修理工程  
Construction-in-process depreciation reserves   在建工程减值准备  
Liquidation of fixed assets   固定资产清理  
Intangible assets 无形资产  
Patents 专利权  
Non-Patents 非专利技术  
Trademarks, Trade names 商标权  
Copyrights 著作权  
Tenure 土地使用权  
Goodwill   商誉  
Intangible Assets depreciation reserves 无形资产减值准备  
Patent rights depreciation reserves 专利权减值准备  
trademark rights depreciation reserves   商标权减值准备  
Unacknowledged financial charges 未确认融资费用  
Wait deal assets loss or income   待处理财产损溢  
Long-term deferred and prepaid expenses   长期待摊费用  
Wait deal assets loss or income 待处理财产损溢  
Wait deal intangible assets loss or income 待处理流动资产损溢  
Wait deal fixed assets loss or income 待处理固定资产损溢  
意同翻译 http://www.etfane.com/ 
  
二、负债类 Liability  
  
Current liability   短期负债  
Short-term borrowing   短期借款  
Notes payable 应付票据  
Bank acceptance 银行承兑汇票  
Trade acceptance   商业承兑汇票  
Account payable   应付账款  
Deposit received   预收账款  
Proxy sale goods revenue   代销商品款  
Accrued wages   应付工资  
Accrued welfarism   应付福利费  
Dividends payable   应付股利  
Tax payable   应交税金  
value added tax payable   应交增值税  
Withholdings on VAT   进项税额  
Paying tax   已交税金  
Unpaid VAT changeover   转出未交增值税  
Tax deduction   减免税款  
Substituted money on VAT   销项税额  
Tax reimbursement for export   出口退税  
Changeover withnoldings on VAT   进项税额转出  
Export deduct domestic sales goods tax   出口抵减内销产品应纳税额  
Overpaid VAT changeover   转出多交增值税  
Unpaid VAT   未交增值税  
Business tax payable   应交营业税  
Consumption tax payable   应交消费税  
Resources tax payable   应交资源税  
Income tax payable   应交所得税  
Increment tax on land value payable   应交土地增值税  
Tax for maintaining and building cities payable   应交城市维护建设税  
Housing property tax payable   应交房产税  
Tenure tax payable   应交土地使用税  
Vehicle and vessel usage license plate tax(VVULPT) payable   应交车船使用税  
Personal income tax payable   应交个人所得税  
Other fund in conformity with paying   其他应交款  
Other payables   其他应付款  
Drawing expense in advance 预提费用  
Other liabilities   其他负债  
Pending changerover assets value   待转资产价值  
Anticipation liabilities 预计负债  
Long-term Liabilities   长期负债  
Long-term loans 长期借款  
Long-term loans due within one year 一年内到期的长期借款  
Long-term loans due over one year   一年后到期的长期借款  
Bonds payable   应付债券  
Face value, Par value   债券面值  
Premium on bonds   债券溢价  
Discount on bonds   债券折价  
Accrued interest   应计利息  
Long-term account payable 长期应付款  
Accrued financial lease outlay 应付融资租赁款  
Long-term account payable due within one year 一年内到期的长期应付  
Long-term account payable over one year   一年后到期的长期应付  
Special payable 专项应付款  
Long-term special payable due within one year 一年内到期的专项应付  
Long-term special payable over one year   一年后到期的专项应付  
Deferral taxes 递延税款  
意同翻译 http://www.etfane.com/ 
  
三、所有者权益类 OWNERS' EQUITY  
  
Capita   资本  
Paid-up capital(or stock) 实收资本(或股本)  
Paicl-up capital 实收资本  
Paid-up stock   实收股本  
Investment Returned 已归还投资  
Capital reserve   资本公积  
Cpital(or Stock) premium   资本(或股本)溢价  
Receive non-cash donate reserve   接受捐赠非现金资产准备  
Stock right investment reserves   股权投资准备  
Allocate sums changeover in   拨款转入  
Foreign currency capital   外币资本折算差额  
Other capital reserve   其他资本公积  
Surplus reserves   盈余公积  
Legal surplus   法定盈余公积  
Free surplus reserves   任意盈余公积  
Legal public welfare fund   法定公益金  
Reserve fund   储备基金  
Enterprise expension fund   企业发展基金  
Profits capitalizad on return of investment 利润归还投资  
Profits   利润  
Current year profits   本年利润  
Profit distribution   利润分配  
Other chengeover in   其他转入  
Withdrawal legal surplus   提取法定盈余公积  
Withdrawal legal public welfare funds   提取法定公益金  
Withdrawal reserve fund   提取储备基金  
Withdrawal reserve for business expansion   提取企业发展基金  
Withdrawal staff and workers' bonus and welfare fund   提取职工奖励及福利基金  
Profits capitalizad on return of investment   利润归还投资  
Preferred Stock dividends payable   应付优先股股利  
Withdrawal other common accumulation fund   提取任意盈余公积  
Common Stock dividends payable   应付普通股股利  
Common Stock dividends change to assets(or stock)   转作资本(或股本)的普通股股利  
Undistributed profit 未分配利润  
意同翻译 http://www.etfane.com/ 
  
四、成本类 Cost  
  
Cost of manufacture   生产成本  
Base cost of manufacture   基本生产成本  
Auxiliary cost of manufacture   辅助生产成本  
Manufacturing overhead 制造费用  
Materials 材料费  
Executive Salaries 管理人员工资  
Wages 奖金  
Retirement allowance 退职金  
Bonus 补贴  
Outsourcing fee 外保劳务费  
Employee benefits/welfare 福利费  
Coferemce 会议费  
Special duties 加班餐费  
Business traveling 市内交通费  
Correspondence 通讯费  
Correspondence 电话费  
Water and Steam 水电取暖费  
Taxes and dues 税费  
Rent 租赁费  
Maintenance 管理费  
Vehicles maintenance 车辆维护费  
Vehicles maintenance 油料费  
Education and training 培训费  
Entertainment 接待费  
Books and printing 图书、印刷费  
Transpotation 运费  
Insurance premium 保险费  
Commission 支付手续费  
Sundry charges 杂费  
Depreciation expense 折旧费  
Article of consumption 机物料消耗  
Labor protection fees 劳动保护费  
Loss on seasonality cessation   季节性停工损失  
Service costs 劳务成本  
意同翻译 http://www.etfane.com/ 
  
五、损益类 Profit and loss  
  
Income 收入  
OPERATING INCOME   业务收入  
Prime operating revenue 主营业务收入  
Sales revenue 产品销售收入  
Service revenue   服务收入  
Other operating revenue 其他业务收入  
Sales materials 材料销售  
Wrappage lease 包装物出租  
Remise right of assets revenue 出让资产使用权收入  
Reimbursement of income tax 返还所得税  
Other revenue   其他收入  
Investment income 投资收益  
Current investment income 短期投资收益  
Long-term investment income 长期投资收益  
Withdrawal of entrust loans reserves   计提的委托贷款减值准备  
Subsidize revenue 补贴收入  
Subsidize revenue from country 国家扶持补贴收入  
Other subsidize revenue   其他补贴收入  
NON-OPERATING INCOME 营业外收入  
Non-cash deal income 非货币性交易收益  
Cash overage 现金溢余  
Net income on disposal of fixed assets 处置固定资产净收益  
Income on sales of intangible assets 出售无形资产收益  
Fixed assets inventory profit 固定资产盘盈  
Net amercement income 罚款净收入  
Outlay 支出  
Revenue charges   业务支出  
Operating costs 主营业务成本  
Cost of goods sold 产品销售成本  
Cost of service   服务成本  
Tax and associate charge 主营业务税金及附加  
Sales tax 营业税  
Consumption tax 消费税  
Tax for maintaining and building cities 城市维护建设税  
Resources tax 资源税  
Increment tax on land value   土地增值税  
Other business expense 其他业务支出  
Other cost of material sale 销售其他材料成本  
Other cost of service 其他劳务成本  
Other tax and associate charge 其他业务税金及附加费  
Expenses   费用  
Operating expenses 营业费用  
Consignment commission charge 代销手续费  
Transpotation 运杂费  
Insurance premium 保险费  
Exhibition fees 展览费  
Advertising fees   广告费  
Adminisstrative expenses 管理费用  
Staff Salaries 职工工资  
Repair charge 修理费  
Article of consumption 低值易耗摊销  
Office allowance 办公费  
Travelling expense 差旅费  
Labour union expenditure 工会经费  
Research and development expense 研究与开发费  
Employee benefits/welfare 福利费  
Personnel education 职工教育经费  
Unemployment insurance 待业保险费  
Labour insurance 劳动保险费  
Medical insurance 医疗保险费  
Coferemce 会议费  
Intermediary organs 聘请中介机构费  
Consult fees 咨询费  
Legal cost 诉讼费  
Business entertainment 业务招待费  
Technology transfer fees 技术转让费  
Mineral resources compensation fees 矿产资源补偿费  
Pollution discharge fees 排污费  
Housing property tax 房产税  
Vehicle and vessel usage license plate tax(VVULPT) 车船使用税  
Tenure tax 土地使用税  
Stamp tax   印花税  
Finance charge 财务费用  
Interest exchange 利息支出  
Foreign exchange loss 汇兑损失  
Charge for trouble 各项手续费  
Special-borrowing cost   各项专门借款费用  
Nonbusiness expenditure 营业外支出  
Donation outlay 捐赠支出  
Depreciation reserves 减值准备金  
Extraordinary loss 非常损失  
Net loss on disposal of fixed assets 处理固定资产净损失  
Loss on sales of intangible assets 出售无形资产损失  
Fixed assets inventory loss 固定资产盘亏  
Loss on arrangement 债务重组损失  
Amercement outlay   罚款支出  
Income tax 所得税  
Prior year income adjustment 以前年度损益调整