英文会计科目.docx

英文会计科目.docx

《英文会计科目.docx》由会员分享，可在线阅读，更多相关《英文会计科目.docx（29页珍藏版）》请在冰豆网上搜索。

英文会计科目

一、资产类Assets

流动资产Currentassets

货币资金Cashandcashequivalents

银行存款Cashinbank

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

短期投资跌价准备Short-terminvestmentsfallingpricereserves

银行承兑汇票Bankacceptance

商业承兑汇票Tradeacceptance

应收股利Dividendreceivable

应收利息Interestreceivable

坏账准备Baddebtreserves

预付账款Advancemoney

应收补贴款Coverdeficitbystatesubsidiesofreceivable

库存资产Inventories

库存商品Finishedgoods

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

商品进销差价Differencesbetweenpurchasingandsellingprice

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

长期投资减值准备Long-terminvestmentsdepreciationreserves

委托贷款Entrustloans

本金Principal

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

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

委托加工物资Workinprocess-outsourced

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

固定资产清理Liquidationoffixedassets

无形资产Intangibleassets

土地使用权Tenure

未确认融资费用Unacknowledgedfinancialcharges

待处理财产损溢Waitdealassetslossorincome

长期待摊费用Long-termdeferredandprepaidexpenses

二、负债类Liability

短期负债Currentliability

短期借款Short-termborrowing

应付票据Notespayable

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Accruedwelfares

应付股利Dividendspayable

应交税金Taxpayable

应交增值税valueaddedtaxpayable

进项税额WithholdingsonVAT

销项税额SubstitutedmoneyonVAT

已交税金Payingtax

转出未交增值税UnpaidVATchangeover

减免税款Taxdeduction

出口退税Taxreimbursementforexport

进项税额转出ChangeoverwithholdingsonVAT

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Taxformaintainingandbuildingcitiespayable

应交房产税Housingpropertytaxpayable

应交车船使用税Vehicleandvesselusagelicenseplatetax（VVULPT）payable

应交个人所得税Personalincometaxpayable

预提费用Drawingexpenseinadvance

待转资产价值Pendingchangeoverassetsvalue

预计负债Anticipationliabilities

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

应付融资租赁款Accruedfinancialleaseoutlay

专项应付款Specialpayable

递延税款Deferraltaxes

三、所有者权益类OWNERS''EQUITY

资本Capita

实收资本（或股本）Paid-upcapital（orstock）

已归还投资InvestmentReturned

资本公积Capitalreserve

资本（或股本）溢价Capital（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Foreigncurrencycapital

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Enterpriseexpansionfund

利润归还投资Profitscapitalizedonreturnofinvestment

本年利润Currentyearprofits

利润分配Profitdistribution

提取法定盈余公积Withdrawallegalsurplus

应付优先股股利PreferredStockdividendspayable

应付普通股股利CommonStockdividendspayable

转作资本（或股本）的普通股股利CommonStockdividendschangetoAssets（orstock）

未分配利润Undistributedprofit

四、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

退职金Retirementallowance

奖金Bonus

外保劳务费Outsourcingfee

福利费Employeebenefits/welfare

会议费Conference

加班餐费Specialduties

市内交通费Businesstraveling

通讯费电话费Correspondence

水电取暖费WaterandSteam

税费Taxesanddues

租赁费Rent

管理费Maintenance

车辆维护费Vehiclesmaintenance

培训费Educationandtraining

接待费Entertainment

图书、印刷费Booksandprinting

运费Transportation

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

五、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

材料销售Salesmaterials

包装物出租Wrappagelease

出让资产使用权收入Remiserightofassetsrevenue

返还所得税Reimbursementofincometax

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

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

营业费用Operatingexpenses

代销手续费Consignmentcommissioncharge

展览费Exhibitionfees

广告费Advertisingfees

低值易耗摊销Articleofconsumption

办公费Officeallowance

工会经费Laborunionexpenditure

研究与开发费Researchanddevelopmentexpense

待业保险费Unemploymentinsurance

劳动保险费Laborinsurance

医疗保险费Medicalinsurance

聘请中介机构费Intermediaryorgans

咨询费Consultfees

诉讼费Legalcost

技术转让费Technologytransferfees

矿产资源补偿费Mineralresourcescompensationfees

排污费Pollutiondischargefees

房产税Housingpropertytax

印花税Stamptax

财务费用Financecharge

利息支出Interestexchange

汇兑损失Foreignexchangeloss

各项手续费Chargefortrouble

各项专门借款费用Special-borrowingcost

营业外支出Nonbusinessexpenditure

捐赠支出Donationoutlay

减值准备金Depreciationreserves

非常损失Extraordinaryloss

债务重组损失Lossonarrangement

以前年度损益调整Prioryearincomeadjustment

委托存款consigneddeposit

短投跌价准备（short－terminvestmentimpairmentprovision）

集团内部单位insidegroup

集团外部outsidegroup

坏账准备provisionforbaddebt

应收帐款accountreceivable

预付账款Advancedtosuppliers

应收补贴款Subsidyreceivable

物资采购materialspurchasing

在途物资materialsintransit

修理备用件Sparepartsforrepairandmaintenance

燃料Fuel

包装物Containers

办公用低耗品lowvaluearticlesforoffice

材料成本差异varianceofmaterialcost

产品成本差异varianceofproductcost

自制半成品semi-manufacturedgoods

库存商品Goodssoldinstock

委托加工物资goodsinoutsideprocessing

委托代销商品consignedfinishedgoods

受托代销商品goodcommissioned

发出商品Goodssold

分期收款发出商品Goodssoldoninstallment

待摊费用Prepaidexpense

预付保险prepaidinsurance

预付租金prepaidrent

长期股权投资Long-termequityinvestments

股票投资stockinvestment

投资成本costofinvestment

损益调整adjustmentforincome

股权投资差额varianceofinvestment

股权投资准备provisionforinvestment

债券投资bondinvestment

溢价inexcessofpar

长期投资减值准备Provisionforlongterminvestmentimpairment

存储设施storage

运输设备Transportationvehicles

机器设备Machineryandequipment

累计折旧accumulateddepreciation

工程物资Constructionsupplies

固定资产清理clearanceoffixedasset（Fixedassetspendingdisposal）

未确认融资费用Uncertainedfinanceexpense

短期借款shorttermload

担保借款loaninassurance

信用借款loanincredit

应付短期债券shorttermbond

内部应付款internalaccountsreceivable

加班费call-backpay

进项税额VATonpurchase

销项税额VATonsales

减免税款VATreducedandexempted

出口退税VATrefundforexportedgoods

进项税额转出TransferoutunpaidVAT

进口关税Importcustomsdutypayable

工会经费tradeunionexpense

预提费用Accruedexpenses

修理费repairmenexpense

递延收益deferredincome

预计负债Provisionsforforeseeableliabilities

长期应付款Payablesdueafteroneyear

专项应付款Governmentgrantspayable

股本（实收资本）Registeredcapital

资本公积Capitalsurplus

资本（或股本）溢价capitalinexcessofpar

股权投资准备provisionforequityinvestment

拨款转入transferin

盈余公积Surplusreserve

法定盈余公积Statutorysurplusreserve

任意盈余公积Discretionarysurplusreserve

利润分配distributedprofit

未分配利润Undistributedprofit

其他货币资金Othermonetaryassets

预付帐款Prepayment

委托代销商品Consignment-out

受托代销商品Consignment-in

存货跌价准备Provisionforobsoletestocks

待摊费用Prepaidexpenses

待处理流动资产损益UnsettledG/Loncurrentassets

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

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

未确认融资费用Unrecognizedfinancefees

应付短期债券Short-termdebenturespayable

预提费用Accruedexpenses

应付工资Payrollpayable

短期借款-抵押借款Bankloans-Shortterm-pledged

应付债券-应计利息Bondpayable-Accruedinterest

递延税款贷项Deferredtaxationcredit

股本Sharecapital

利润分配-其他转入Profitappropriation-othertransferin

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

管理费用Generalandadministrativeexpenses

财务费用Fin