英文会计知识Word文件下载.docx

1、物资采购Purchase原材料Rawmaterials包装物Packing低值易耗品Lowvalueconsumbles材料成本差异Materialcostdifference自制半成品Self-manufacturedgoods库存商品Finished商品进销差价Differencebetweenpurchase&salesofcommodities委托加工物资Consignedprocessiongmaterial委托代销商品Consignment-out受托代销商品Consignment-in分期收款发出商品Goodsoninstalment存货跌价准备obsolete待摊费用Prepa

2、idexpenses待处理流动资产损益UnsettledG/L待处理固定资产损益fixed委托贷款-本金Consignmentloanprinciple委托贷款-利息interest委托贷款-减值准备provision固定资产-房屋建筑物FixedBuildings固定资产-机器设备Plantandmachinery固定资产-电子设备、器具及家具ElectronicEquipment,furniturefixtures固定资产-运输设备Automobiles累计折旧Accumulateddepreciation固定资产减值准备Impairment工程物资-专用材料Projectspecific

3、工程物资-专用设备equipment工程物资-预付大型设备款prepaid工程物资-为生产准备的工具及器具toolsfacilitiesproduction在建工程Constructionprogress在建工程减值准备construction固定资产清理Disposal无形资产-专利权Intangiblepatent无形资产-非专利技术industrialpropertyknow-how无形资产-商标权trademarkrights无形资产-土地使用权landuse无形资产-商誉goodwill无形资产减值准备intangible长期待摊费用Deferred未确认融资费用Unrecogniz

4、edfinancefees其他长期资产long递延税款借项debits应付票据payable应付帐款creditors预收帐款Adanvancesfromcustomers代销商品款payables其他应交款togovernment其他应付款应付股利Proposeddividends待转资产价值Donated预计负债Accruedliabilities应付短期债券Short-termdebentures其他流动负债预提费用应付工资Payroll应付福利费Welfare短期借款-抵押借款Bankloanspledged短期借款-信用借款短期借款-担保借款guaranteed一年内到期长期借款du

5、ewithinoneyear一年内到期长期应付款长期借款应付债券-债券面值BondPar应付债券-债券溢价Excess应付债券-债券折价Discount应付债券-应计利息长期应付款专项应付款Specific其他长期负债应交税金-所得税Taxincometax应交税金-增值税VAT应交税金-营业税business应交税金-消费税consumable应交税金-其他递延税款贷项taxation股本Sharecapital已归还投资Investmentreturned利润分配-其他转入Profitappropriationtransfer利润分配-提取法定盈余公积statutorysurplusres

6、erve利润分配-提取法定公益金welfare利润分配-提取储备基金fund利润分配-提取企业发展基金enterprisedevelopment利润分配-提取职工奖励及福利基金staffbonus利润分配-利润归还投资returnbyprofit利润分配-应付优先股股利preferenceshares利润分配-提取任意盈余公积利润分配-应付普通股股利ordinary利润分配-转作股本的普通股股利converted期初未分配利润Retainedearnings,beginningthe资本公积-股本溢价Capitalsharepremium资本公积-接受捐赠非现金资产准备donation资本公积

7、-接受现金捐赠资本公积-股权投资准备资本公积-拨款转入subsidiary资本公积-外币资本折算差额foreigncurrencytranslation资本公积-其他盈余公积-法定盈余公积金Surplus盈余公积-任意盈余公积金盈余公积-法定公益金盈余公积-储备基金盈余公积-企业发展基金盈余公积-利润归还投资reture主营业务收入Sales主营业务成本Cost主营业务税金及附加营业费用Operating管理费用Generaladministrative财务费用Financial投资收益其他业务收入operating营业外收入Non-operating补贴收入Subsidy其他业务支出营业外支

8、出所得税Incometax1. 交易性金融资产Tradingfinancial2.一年内到期的非流动资产non-currentasset（expireayear）3.可供出售的金融资产available-for-saleassets（AFS）4.持有至到期投资held-to-maturity（HTM）5.生产性生物资产capitalizedBiological6.开发支出R&Dexpense（researchdevelopment）7.专项应付款专项accounts8.预计负债accruedliability9.库存股treasurystock10.资产减值损失Assetsloss11.对联合

9、企业和合营企业的投资收益joint-venturepartnership12.非流动资产处置损失disposal13.基本每股收益basicEPS（earningspershare）14.稀释每股收益diluted15.非流动负债acceptance承兌account賬戶accountant會計員accounting會計system會計制度accounts應付賬款應收賬款accumulatedprofits累積利益adjustingentry調整記錄adjustment調整administration管理費用advances預付advertising廣告費agency代理agent代理人agr

10、eement契約allotments分配數allowance津貼amalgamation合併amortization攤銷amortized應攤成本annuities年金applied已分配成本已分配費用manufacturing己分配製造費用apportionedcharge攤派費用appreciation漲價articleassociation公司章程assessment課稅資產attorneyfee律師費audit審計auditor審計員average平均數平均成本baddebt壞賬balance餘額sheet資產負債表銀行賬戶銀行結存銀行手續費銀行存款discount銀行貼現銀行匯票銀行

11、借款overdraft銀行透支bankers銀行承兌bankruptcy破產bearer持票人beneficiary受益人bequest遺產bill票據exchange匯票lading提單billsdiscounted貼現票據應付票據應收票據boarddirectors董事會債券紅利book賬面價值bookkeeper簿記員bookkeeping簿記branchofficegeneralledger支店往來賬戶broker經紀人broughtdown接前forward接上頁budget預算by-product副產品副產品銷售股本資本收益outlay資本支出certificate股票carrie

12、d移後移下頁現金現金賬戶存銀行現金delivery交貨收款庫存現金payment現金支付現購sale現沽cashier出納員cashiers本票存款單折indebtedness借據certified保付支票public會計師charges費用remittances匯水手續費charter營業執照charteredchattles動產支票chestub支票存根closed己結清賬戶closing結算entries結賬紀錄期末存貨結賬columnarjournal多欄日記賬combination聯合commission佣金commodity商品common普通股company公司compensat

13、ion賠償compound複利consignee承銷人consignment寄銷consignor寄銷人consolidated合併資產負債表合併損益表consolidation營建成本revenue營建收入contract合同control統制賬戶copyright版權corporation成本成本會計labour勞工成本生產成本manufacture製造成本銷貨成本price成本價格貸方note收款通知單creditor債權人crossed橫線支票往來活期賬戶asset流動資產流動負債本期損益debit借方債務debtor債務人deed契據deferred遞延資產遞延負債交貨送貨費orde

14、r出貨單demand即期匯票即期票據demurrage延期費存款slip存款單折舊direct直接成本直接人工director董事折扣進貨折扣銷貨折扣dishonoured退票dissolution解散dividend股利應付股利documentary押匯匯票documents單據double複式簿記drawee付款人drawer出票人drawing提款duplicate副本dutiestaxes稅捐earnings業務收益endorser背書人entertainment交際費企業設備estate財產estimated估計成本estimates概算兌換兌換損失expenditure經費extension延期face票面價值factor代理商fair公平價值statement財務報表財政年度finished製成品parts製成零件固定資產固定成本定期存