accounting词汇.docx

accounting词汇.docx

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accounting词汇

accounting词汇

一、资产类Assets

流动资产Currentassets

货币资金Cashandcashequivalents

1001现金Cash

1002银行存款Cashinbank

1009其他货币资金Othercashandcashequivalents

'100901外埠存款OthercityCashinbank

'100902银行本票Cashier'scheque

'100903银行汇票Bankdraft

'100904信用卡Creditcard

'100905信用证保证金L/CGuaranteedeposits

'100906存出投资款Refundabledeposits

1101短期投资Short-terminvestments

'110101股票Short-terminvestments-stock

'110102债券Short-terminvestments-corporatebonds

'110103基金Short-terminvestments-corporatefunds

'110110其他Short-terminvestments-other

1102短期投资跌价准备Short-terminvestmentsfallingpricereserves

应收款Accountreceivable

1111应收票据Notereceivable

银行承兑汇票Bankacceptance

商业承兑汇票Tradeacceptance

1121应收股利Dividendreceivable

1122应收利息Interestreceivable

1131应收账款Accountreceivable

1133其他应收款Othernotesreceivable

1141坏账准备Baddebtreserves

1151预付账款Advancemoney

1161应收补贴款Coverdeficitbystatesubsidiesofreceivable

库存资产Inventories

1201物资采购Suppliespurchasing

1211原材料Rawmaterials

1221包装物Wrappage

1231低值易耗品Low-valueconsumptiongoods

1232材料成本差异Materialscostvariance

1241自制半成品Semi-Finishedgoods

1243库存商品Finishedgoods

1244商品进销差价Differencesbetweenpurchasingandsellingprice

1251委托加工物资Workinprocess-outsourced

1261委托代销商品Trusttoandsellthegoodsonacommissionbasis

1271受托代销商品Commissionedandsellthegoodsonacommissionbasis

1281存货跌价准备Inventoryfallingpricereserves

1291分期收款发出商品Collectmoneyandsendoutthegoodsbystages

1301待摊费用Deferredandprepaidexpenses

长期投资Long-terminvestment

1401长期股权投资Long-terminvestmentonstocks

'140101股票投资Investmentonstocks

'140102其他股权投资Otherinvestmentonstocks

1402长期债权投资Long-terminvestmentonbonds

'140201债券投资Investmentonbonds

'140202其他债权投资Otherinvestmentonbonds

1421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

1431委托贷款Entrustloans

'143101本金Principal

'143102利息Interest

'143103减值准备Depreciationreserves

1501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

1502累计折旧Accumulateddepreciation

1505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

1601工程物资Projectgoodsandmaterial

'160101专用材料Special-purposematerial

'160102专用设备Special-purposeequipment

'160103预付大型设备款Prepaymentsforequipment

'160104为生产准备的工具及器具Preparativeinstrumentsandimplementforfabricate

1603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

1605在建工程减值准备Construction-in-processdepreciationreserves

1701固定资产清理Liquidationoffixedassets

1801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

1805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

1815未确认融资费用Unacknowledgedfinancialcharges

待处理财产损溢Waitdealassetslossorincome

1901长期待摊费用Long-termdeferredandprepaidexpenses

1911待处理财产损溢Waitdealassetslossorincome

191101待处理流动资产损溢Waitdealintangibleassetslossorincome

191102待处理固定资产损溢Waitdealfixedassetslossorincome

二、负债类Liability

短期负债Currentliability

2101短期借款Short-termborrowing

2111应付票据Notespayable

银行承兑汇票Bankacceptance

商业承兑汇票Tradeacceptance

2121应付账款Accountpayable

2131预收账款Depositreceived

2141代销商品款Proxysalegoodsrevenue

2151应付工资Accruedwages

2153应付福利费Accruedwelfarism

2161应付股利Dividendspayable

2171应交税金Taxpayable

'217101应交增值税valueaddedtaxpayable

'21710101进项税额WithholdingsonVAT

'21710102已交税金Payingtax

'21710103转出未交增值税UnpaidVATchangeover

'21710104减免税款Taxdeduction

'21710105销项税额SubstitutedmoneyonVAT

'21710106出口退税Taxreimbursementforexport

'21710107进项税额转出ChangeoverwithnoldingsonVAT

'21710108出口抵减内销产品应纳税额Exportdeductdomesticsalesgoodstax

'21710109转出多交增值税OverpaidVATchangeover

'21710110未交增值税UnpaidVAT

'217102应交营业税Businesstaxpayable

'217103应交消费税Consumptiontaxpayable

'217104应交资源税Resourcestaxpayable

'217105应交所得税Incometaxpayable

'217106应交土地增值税Incrementtaxonlandvaluepayable

'217107应交城市维护建设税Taxformaintainingandbuildingcitiespayable

'217108应交房产税Housingpropertytaxpayable

'217109应交土地使用税Tenuretaxpayable

'217110应交车船使用税Vehicleandvesselusagelicenseplatetax（VVULPT）payable

'217111应交个人所得税Personalincometaxpayable

2176其他应交款Otherfundinconformitywi