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

Current assets

货币资金

Cash and cash equivalents

现金

Cash

银行存款

Cash in bank

其他货币资金

Other cash and cash equivalents

外埠存款

Other city Cash in bank

银行本票

Cashier''s cheque

银行汇票

Bank draft

信用卡

Credit card

信用证保证金

L/C Guarantee deposits

存出投资款

Refundable deposits

短期投资

Short-term investments

股票

Short-term investments - stock

债券

Short-term investments - corporate bonds

基金

Short-term investments - corporate funds

其他

Short-term investments - other

短期投资跌价准备

Short-term investments falling price reserves

应收款

Account receivable

应收票据

Note receivable

银行承兑汇票

Bank acceptance

商业承兑汇票

Trade acceptance

应收股利

Dividend receivable

应收利息

Interest receivable

应收账款

Account receivable

其他应收款

Other notes receivable

坏账准备

Bad debt reserves

预付账款

Advance money

应收补贴款

Cover deficit by state subsidies of receivable

库存资产

Inventories

物资采购

Supplies purchasing

原材料

Raw materials

包装物

Wrappage

低值易耗品

Low-value consumption goods

材料成本差异

Materials cost variance

自制半成品

Semi- Finished goods

库存商品

Finished goods

商品进销差价

Differences between purchasing and selling price

委托加工物资

Work in process - outsourced

委托代销商品

Trust to and sell the goods on a commission basis

受托代销商品

Commissioned and sell the goods on a commission basis

存货跌价准备

Inventory falling price reserves

分期收款发出商品

Collect money and send out the goods by stages

待摊费用

Deferred and prepaid expenses

长期投资

Long-term investment

长期股权投资

Long-term investment on stocks

股票投资

Investment on stocks

其他股权投资

Other investment on stocks

长期债权投资

Long-term investment on bonds

债券投资

Investment on bonds

其他债权投资

Other investment on bonds

长期投资减值准备

Long-term investments depreciation reserves

股权投资减值准备

Stock rights investment depreciation reserves

债权投资减值准备

Bcreditor''s rights investment depreciation reserves

委托贷款

Entrust loans

本金

Principal

利息

Interest

减值准备

Depreciation reserves

固定资产

Fixed assets

房屋

Building

建筑物

Structure

机器设备

Machinery equipment

运输设备

Transportation facilities

工具器具

Instruments and implement

累计折旧

Accumulated depreciation

固定资产减值准备

Fixed assets depreciation reserves

房屋、建筑物减值准备

Building/structure depreciation reserves

机器设备减值准备

Machinery equipment depreciation reserves

工程物资

Project goods and material

专用材料

Special- purpose material

专用设备

Special-purpose equipment

预付大型设备款

Prepayments for equipment

为生产准备的工具及器具

Preparative instruments and implement for

fabricate

在建工程

Construction-in-process

安装工程

Erection works

在安装设备

Erecting equipment-in-process

技术改造工程

Technical innovation project

大修理工程

General overhaul project

在建工程减值准备

Construction-in-process depreciation reserves

固定资产清理

Liquidation of fixed assets

无形资产

Intangible assets

专利权

Patents

非专利技术

Non-Patents

商标权

Trademarks, Trade names

著作权

Copyrights

土地使用权

Tenure

商誉

Goodwill

无形资产减值准备

Intangible Assets depreciation reserves

专利权减值准备

Patent rights depreciation reserves

商标权减值准备

trademark rights depreciation reserves

未确认融资费用

Unacknowledged financial charges

待处理财产损溢

Wait deal assets loss or income

待处理财产损溢

Wait deal assets loss or income

待处理流动资产损溢

Wait deal intangible assets loss or income

待处理固定资产损溢

Wait deal fixed assets loss or income

accountant genaral

会计主任

account balancde

结平的帐户

account bill

帐单

account books

帐

account classification

帐户分类

account current

往来帐

account form of balance sheet

帐户式资产负债表

account form of profit and loss statement

帐户式损益表

account payable

应付帐款

account receivable

应收帐款

account of payments

支出表

account of receipts

收入表

account title

帐户名称，会计科目

accounting year

或

financial year

会计年度

accounts payable ledger

应付款分类帐

Accounting period

（会计期间）

are

related to specific

time periods ,typically one year

（通常是一年

)

资产负债表：

balance sheet

可以不大写

b

利润表：

income statements (or statements of income)

利润分配表：

retained earnings

现金流量表：

cash flows

二、负债类

Liability

短期负债

Current liability

短期借款

Short-term borrowing

应付票据

Notes payable

银行承兑汇票

Bank acceptance

商业承兑汇票

Trade acceptance

应付账款

Account payable

预收账款

Deposit received

代销商品款

Proxy sale goods revenue

应付工资

Accrued wages

应付福利费

Accrued welfarism

应付股利

Dividends payable

应交税金

Tax payable

应交增值税

value added tax payable

进项税额

Withholdings on VAT

已交税金

Paying tax

转出未交增值税

Unpaid VAT changeover

减免税款

Tax deduction

销项税额

Substituted money on VAT

出口退税

Tax reimbursement for export

进项税额转出

Changeover withnoldings on VAT

出口抵减内销产品应纳税额

Export deduct domestic sales goods tax

转出多交增值税

Overpaid VAT changeover

未交增值税

Unpaid VAT

应交营业税

Business tax payable

应交消费税

Consumption tax payable

应交资源税

Resources tax payable

应交所得税

Income tax payable

应交土地增值税

Increment tax on land value payable

应交城市维护建设税

Tax for maintaining and building cities

payable

应交房产税

Housing property tax payable

应交土地使用税

Tenure tax payable

应交车船使用税

Vehicle and vessel usage license plate

tax(VVULPT) payable

应交个人所得税

Personal income tax payable

其他应交款

Other fund in conformity with paying

其他应付款

Other payables

预提费用

Drawing expense in advance

其他负债

Other liabilities

待转资产价值

Pending changerover assets value

预计负债

Anticipation liabilities

长期负债

Long-term Liabilities

长期借款

Long-term loans

一年内到期的长期借款

Long-term loans due within one year

一年后到期的长期借款

Long- term loans due over one year

应付债券

Bonds payable

债券面值

Face value, Par value

债券溢价

Premium on bonds

债券折价

Discount on bonds

应计利息

Accrued interest

长期应付款

Long-term account payable

应付融资租赁款

Accrued financial lease outlay

一年内到期的长期应付

Long-term account payable due within one year

一年后到期的长期应付

Long- term account payable over one year

专项应付款

Special payable

一年内到期的专项应付

Long-term special payable due within one year

一年后到期的专项应付

Long- term special payable over one year

递延税款

Deferral taxes

所有者权益类

OWNERS'' EQUITY

资本

Capita

实收资 本

(

或股本

) Paid-up capital(or stock)

实收资本

Paicl-up capital

实收股本

Paid-up stock

已归还投资

Investment Returned

公积

资本公积

Capital reserve

(

或股本

)

溢价

Cpital(or Stock) premium

接受捐赠非现金资产准备

Receive non-cash donate reserve

股权投资准备

Stock right investment reserves

拨款转入

Allocate sums changeover in

外币资本折算差额

Foreign currency capital

其他资本公积

Other capital reserve

盈余公积

Surplus reserves

法定盈余公积

Legal surplus

任意盈余公积

Free surplus reserves

法定公益金

Legal public welfare fund

储备基金

Reserve fund

企业发展基金

Enterprise expension fund

利润归还投资

Profits capitalizad on return of investment

利润

Profits

本年利润

Current year profits

利润分配

Profit distribution

其他转入

Other chengeover in

提取法定盈余公积

Withdrawal legal surplus

提取法定公益金

Withdrawal legal public welfare funds

提取储备基金

Withdrawal reserve fund

提取企业发展基金

Withdrawal reserve for business expansion

提取职工奖励及福利基金

Withdrawal staff and workers'' bonus and

welfare fund

利润归还投资

Profits capitalizad on return of investment

应付优先股股利

Preferred Stock dividends payable

提取任意盈余公积

Withdrawal other common accumulation fund

应付普通股股利

Common Stock dividends payable

转作资本

(

或股本

)

的普通股股利

Common Stock dividends change to

assets(or stock)

未分配利润

Undistributed profit

三、成本类

Cost

生产成本

Cost of manufacture

基本生产成本

Base cost of manufacture

辅助生产成本

Auxiliary cost of manufacture

制造费用

Manufacturing overhead

材料费

Materials

管理人员工资

Executive Salaries

奖金

Wages

退职金

Retirement allowance

补贴

Bonus

外保劳务费

Outsourcing fee

福利费

Employee benefits/welfare

会议费

Coferemce

加班餐费

Special duties

市内交通费

Business traveling

通讯费

Correspondence

电话费

Correspondence

水电取暖费

Water and Steam

税费

Taxes and dues

租赁费

Rent

管理费

Maintenance

车辆维护费

Vehicles maintenance

油料费

Vehicles maintenance

培训费

Education and training

接待费

Entertainment

图书、印刷费

Books and printing

运费

Transpotation

保险费

Insurance premium

支付手续费

Commission

杂费

Sundry charges

折旧费

Depreciation expense

机物料消耗

Article of consumption

劳动保护费

Labor protection fees

季节性停工损失

Loss on seasonality cessation

劳务成本

Service costs

四、损益类

Profit and loss

收入

Income

业务收入

OPERATING INCOME

主营业务收入

Prime operating revenue

产品销售收入

Sales revenue

服务收入

Service revenue

其他业务收入

Other operating revenu

材料销售

Sales materials

代购代售

包装物出租

Wrappage lease

出让资产使用权收入

Remise right of assets revenue

返还所得税

Reimbursement of income tax

其他收入

Other revenue

投资收益

Investment income

短期投资收益

Current investment income

长期投资收益

Long-term investment income

计提的委托贷款减值准备

Withdrawal of entrust loans reserves

补贴收入

Subsidize revenue

国家扶持补贴收入

Subsidize revenue from country

其他补贴收入

Other subsidize revenue

营业外收入

NON- OPERATING INCOME

非货币性交易收益

Non-cash deal income

现金溢余

Cash overage

处置固定资产净收益

Net income on disposal of fixed assets

出售无形资产收益

Income on sales of intangible assets

固定资产盘盈

Fixed assets inventory profit

罚款净收入

Net amercement income

支出

Outlay

业务支出

Revenue charges

主营业务成本

Operating costs

产品销售成本

Cost of goods sold

服务成本

Cost of service

主营业务税金及附加

Tax and associate charge

营业税

Sales tax

消费税

Consumption tax

城市维护建设税

Tax for maintaining and building cities

资源税

Resources tax

土地增值税

Increment tax on land value

5405

其他业务支出

Other business expense

销售其他材料成本

Other cost of material sale

其他劳务成本

Other cost of service

其他业务税金及附加费

Other tax and associate charge

费用

Expenses

营业费用

Operating expenses

代销手续费

Consignment commission charge

运杂费

Transpotation

保险费

Insurance premium

展览费

Exhibition fees

广告费

Advertising fees

管理费用

Adminisstrative expenses

职工工资

Staff Salaries

修理费

Repair charge

低值易耗摊销

Article of consumption

办公费

Office allowance

差旅费

Travelling expense

工会经费

Labour union expenditure

研究与开发费

Research and development expense

福利费

Employee benefits/welfare