会计常用英语词汇Word文档格式.docx

1、补贴 Bonus26外保劳务费 Outsourcing fee27福利费 Employee benefits/welfare28会议费 Coferemce29加班餐费 Special duties30市内交通费 Business traveling31通讯费 Correspondence32电话费 Correspondence33水电取暖费 Water and Steam34税费 Taxes and dues35租赁费 Rent36管理费 Maintenance37车辆维护费 Vehicles maintenance38油料费 Vehicles maintenance39培训费 Educati

2、on and training40接待费 Entertainment41图书、印刷费 Books and printing42运费 Transpotation43保险费 Insurance premium44支付手续费 Commission45杂费 Sundry charges46折旧费 Depreciation expense47机物料消耗 Article of consumption48劳动保护费 Labor protection fees49总监Director50总会计师 Finance Controller 51高级 Senior 如高级经理为Senior Manager52营业费用

3、 Operating expenses53代销手续费 Consignment commission charge54运杂费 Transpotation5556展览费 Exhibition fees57广告费 Advertising fees58管理费用 Adminisstrative expenses59职工工资 Staff Salaries60修理费 Repair charge61低值易耗摊销 Article of consumption62办公费 Office allowance63差旅费 Travelling expense64工会经费 Labour union expenditure6

4、5研究与开发费 Research and development expense6667职工教育经费 Personnel education68待业保险费 Unemployment insurance69劳动保险费 Labour insurance70医疗保险费 Medical insurance7172聘请中介机构费 Intermediary organs73咨询费 Consult fees74诉讼费 Legal cost75业务招待费 Business entertainment76技术转让费 Technology transfer fees77矿产资源补偿费 Mineral resour

5、ces compensation fees78排污费 Pollution discharge fees79房产税 Housing property tax80车船使用税 Vehicle and vessel usage license plate tax（VVULPT）81土地使用税 Tenure tax82印花税 Stamp tax83财务费用 Finance charge84利息支出 Interest exchange85汇兑损失 Foreign exchange loss86各项手续费 Charge for trouble87各项专门借款费用 Special-borrowing cost

6、帐目名词88一、 资产类 Assets89流动资产 Current assets90货币资金 Cash and cash equivalents91现金 Cash92银行存款 Cash in bank93其他货币资金 Other cash and cash equivalents94外埠存款 Other city Cash in bank95银行本票 Cashiers cheque96银行汇票 Bank draft97信用卡 Credit card98信用证保证金 L/C Guarantee deposits99存出投资款 Refundable deposits100短期投资 Short-te

7、rm investments101股票 Short-term investments - stock102债券 Short-term investments - corporate bonds103基金 Short-term investments - corporate funds104其他 Short-term investments - other105短期投资跌价准备 Short-term investments falling price reserves106应收款 Account receivable107应收票据 Note receivable108银行承兑汇票 Bank ac

8、ceptance109商业承兑汇票 Trade acceptance110应收股利 Dividend receivable111应收利息 Interest receivable112应收账款 Account receivable113其他应收款 Other notes receivable114坏账准备 Bad debt reserves115预付账款 Advance money116应收补贴款 Cover deficit by state subsidies of receivable117库存资产 Inventories118物资采购 Supplies purchasing119原材料 R

9、aw materials120包装物 Wrappage121低值易耗品 Low-value consumption goods122材料成本差异 Materials cost variance123自制半成品 Semi-Finished goods124库存商品 Finished goods125商品进销差价 Differences between purchasing and selling price126委托加工物资 Work in process - outsourced127委托代销商品 Trust to and sell the goods on a commission basi

10、s128受托代销商品 Commissioned and sell the goods on a commission basis129存货跌价准备 Inventory falling price reserves130分期收款发出商品 Collect money and send out the goods by stages131待摊费用 Deferred and prepaid expenses132长期投资 Long-term investment133长期股权投资 Long-term investment on stocks134股票投资 Investment on stocks135

11、其他股权投资 Other investment on stocks136长期债权投资 Long-term investment on bonds137债券投资 Investment on bonds138其他债权投资 Other investment on bonds139长期投资减值准备 Long-term investments depreciation reserves140股权投资减值准备 Stock rights investment depreciation reserves141债权投资减值准备 Bcreditors rights investment depreciation

12、reserves142委托贷款 Entrust loans143本金 Principal144利息 Interest145减值准备 Depreciation reserves146固定资产 Fixed assets147房屋 Building148建筑物 Structure149机器设备 Machinery equipment150运输设备 Transportation facilities151工具器具 Instruments and implement152累计折旧 Accumulated depreciation153固定资产减值准备 Fixed assets depreciation

13、reserves154房屋、建筑物减值准备 Building/structure depreciation reserves155机器设备减值准备 Machinery equipment depreciation reserves156工程物资 Project goods and material157专用材料 Special-purpose material158专用设备 Special-purpose equipment159预付大型设备款 Prepayments for equipment160为生产准备的工具及器具 Preparative instruments and impleme

14、nt for fabricate161在建工程 Construction-in-process162安装工程 Erection works163在安装设备 Erecting equipment-in-process164技术改造工程 Technical innovation project165大修理工程 General overhaul project166在建工程减值准备 Construction-in-process depreciation reserves167固定资产清理 Liquidation of fixed assets168无形资产 Intangible assets169

15、专利权 Patents170非专利技术 Non-Patents171商标权 Trademarks, Trade names172著作权 Copyrights173土地使用权 Tenure174商誉 Goodwill175无形资产减值准备 Intangible Assets depreciation reserves176专利权减值准备 Patent rights depreciation reserves177商标权减值准备 trademark rights depreciation reserves178未确认融资费用 Unacknowledged financial charges179待

16、处理财产损溢 Wait deal assets loss or income180181待处理流动资产损溢 Wait deal intangible assets loss or income182待处理固定资产损溢 Wait deal fixed assets loss or income183184二、负债类 Liability185186短期负债 Current liability187短期借款 Short-term borrowing188应付票据 Notes payable189190191应付账款 Account payable192预收账款 Deposit received193

17、代销商品款 Proxy sale goods revenue194应付工资 Accrued wages195应付福利费 Accrued welfarism196应付股利 Dividends payable197应交税金 Tax payable198应交增值税 value added tax payable199进项税额 Withholdings on VAT200已交税金 Paying tax201转出未交增值税 Unpaid VAT changeover202减免税款 Tax deduction203销项税额 Substituted money on VAT204出口退税 Tax reimb

18、ursement for export205进项税额转出 Changeover withnoldings on VAT206出口抵减内销产品应纳税额 Export deduct domestic sales goods tax207转出多交增值税 Overpaid VAT changeover208未交增值税 Unpaid VAT209应交营业税 Business tax payable210应交消费税 Consumption tax payable211应交资源税 Resources tax payable212应交所得税 Income tax payable213应交土地增值税 Incre

19、ment tax on land value payable214应交城市维护建设税 Tax for maintaining and building cities215payable216应交房产税 Housing property tax payable217应交土地使用税 Tenure tax payable218应交车船使用税 Vehicle and vessel usage license plate219tax（VVULPT） payable220应交个人所得税 Personal income tax payable221其他应交款 Other fund in conformity

20、 with paying222其他应付款 Other payables223预提费用 Drawing expense in advance224其他负债 Other liabilities225待转资产价值 Pending changerover assets value226预计负债 Anticipation liabilities227长期负债 Long-term Liabilities228长期借款 Long-term loans229一年内到期的长期借款 Long-term loans due within one year230一年后到期的长期借款 Long-term loans d

21、ue over one year231应付债券 Bonds payable232债券面值 Face value, Par value233债券溢价 Premium on bonds234债券折价 Discount on bonds235应计利息 Accrued interest236长期应付款 Long-term account payable237应付融资租赁款 Accrued financial lease outlay238一年内到期的长期应付 Long-term account payable due within one year239一年后到期的长期应付 Long-term acc

22、ount payable over one year240专项应付款 Special payable241一年内到期的专项应付 Long-term special payable due within one year242一年后到期的专项应付 Long-term special payable over one year243递延税款 Deferral taxes244所有者权益类 OWNERS EQUITY245资本 Capita246实收资本（或股本） Paid-up capital（or stock）247实收资本 Paicl-up capital248实收股本 Paid-up sto

23、ck249已归还投资 Investment Returned公积250资本公积 Capital reserve251资本（或股本）溢价 Cpital（or Stock） premium252接受捐赠非现金资产准备 Receive non-cash donate reserve253股权投资准备 Stock right investment reserves254拨款转入 Allocate sums changeover in255外币资本折算差额 Foreign currency capital256其他资本公积 Other capital reserve257盈余公积 Surplus res

24、erves258法定盈余公积 Legal surplus259任意盈余公积 Free surplus reserves260法定公益金 Legal public welfare fund261储备基金 Reserve fund262企业发展基金 Enterprise expension fund263利润归还投资 Profits capitalizad on return of investment264利润 Profits265本年利润 Current year profits266利润分配 Profit distribution267其他转入 Other chengeover in268提

25、取法定盈余公积 Withdrawal legal surplus269提取法定公益金 Withdrawal legal public welfare funds270提取储备基金 Withdrawal reserve fund271提取企业发展基金 Withdrawal reserve for business expansion272提取职工奖励及福利基金 Withdrawal staff and workers bonus and welfare fund273274应付优先股股利 Preferred Stock dividends payable275提取任意盈余公积 Withdrawa

26、l other common accumulation fund276应付普通股股利 Common Stock dividends payable277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 profit278四、成本类 Cost279生产成本 Cost of manufacture280基本生产成本 Base cost of manufacture281辅助生产成本 Auxiliary cost of manufacture282283284285286287288289福利费 Employee benef