1、会计科目英文词汇 现金 Cash in hand银行存款 Cash in bank其他货币资金-外埠存款Other monetary assets - cash in other cities其他货币资金-银行本票 Other monetary assets - cashiers check其他货币资金-银行汇票 Other monetary assets - bank draft其他货币资金-信用卡 Other monetary assets - credit cards其他货币资金-信用证保证金 Other monetary assets - L/C deposit其他货币资金-存出投资款
2、 Other monetary assets - cash for investment短期投资-股票投资 Investments - Short term - stocks短期投资-债券投资 Investments - Short term - bonds短期投资-基金投资 Investments - Short term - funds短期投资-其他投资 Investments - Short term - others短期投资跌价准备 Provision for short-term investment长期股权投资-股票投资 Long term equity investment -
3、stocks长期股权投资-其他股权投资 Long term equity investment - others长期债券投资-债券投资 Long term securities investemnt - bonds长期债券投资-其他债权投资 Long term securities investment - others长期投资减值准备 Provision for long-term investment应收票据 Notes receivable应收股利 Dividends receivable应收利息 Interest receivable应收帐款 Trade debtors坏帐准备- 应收
4、帐款 Provision for doubtful debts - trade debtors预付帐款 Prepayment应收补贴款 Allowance receivable其他应收款 Other debtors坏帐准备- 其他应收款 Provision for doubtful debts - other debtors其他流动资产 Other current assets物资采购 Purchase原材料 Raw materials包装物 Packing materials低值易耗品 Low value consumbles材料成本差异 Material cost difference自制
5、半成品 Self-manufactured goods库存商品 Finished goods商品进销差价 Difference between purchase & sales of commodities委托加工物资 Consigned processiong material委托代销商品 Consignment-out受托代销商品 Consignment-in分期收款发出商品 Goods on instalment sales存货跌价准备 Provision for obsolete stocks待摊费用 Prepaid expenses待处理流动资产损益 Unsettled G/L on
6、 current assets待处理固定资产损益 Unsettled G/L on fixed assets委托贷款-本金 Consignment loan - principle委托贷款-利息 Consignment loan - interest委托贷款-减值准备 Consignment loan - provision固定资产-房屋建筑物 Fixed assets - Buildings固定资产-机器设备 Fixed assets - Plant and machinery固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furni
7、ture and fixtures固定资产-运输设备 Fixed assets - Automobiles累计折旧 Accumulated depreciation固定资产减值准备 Impairment of fixed assets工程物资-专用材料 Project material - specific materials工程物资-专用设备 Project material - specific equipment工程物资-预付大型设备款 Project material - prepaid for equipment工程物资-为生产准备的工具及器具 Project material -
8、tools and facilities for production在建工程 Construction in progress在建工程减值准备 Impairment of construction in progress固定资产清理 Disposal of fixed assets无形资产-专利权 Intangible assets - patent无形资产-非专利技术 Intangible assets - industrial property and know-how无形资产-商标权 Intangible assets - trademark rights无形资产-土地使用权 Inta
9、ngible assets - land use rights无形资产-商誉 Intangible assets - goodwill无形资产减值准备 Impairment of intangible assets长期待摊费用 Deferred assets未确认融资费用 Unrecognized finance fees其他长期资产 Other long term assets递延税款借项 Deferred assets debits应付票据 Notes payable应付帐款 Trade creditors预收帐款 Adanvances from customers代销商品款 Consig
10、nment-in payables其他应交款 Other payable to government其他应付款 Other creditors应付股利 Proposed dividends待转资产价值 Donated assets预计负债 Accrued liabilities应付短期债券 Short-term debentures payable其他流动负债 Other current liabilities预提费用 Accrued expenses应付工资 Payroll payable应付福利费 Welfare payable短期借款-抵押借款 Bank loans - Short te
11、rm - pledged短期借款-信用借款 Bank loans - Short term - credit短期借款-担保借款 Bank loans - Short term - guaranteed一年内到期长期借款 Long term loans due within one year一年内到期长期应付款 Long term payable due within one year长期借款 Bank loans - Long term应付债券-债券面值 Bond payable - Par value应付债券-债券溢价 Bond payable - Excess应付债券-债券折价 Bond
12、payable - Discount应付债券-应计利息 Bond payable - Accrued interest长期应付款 Long term payable专项应付款 Specific payable其他长期负债 Other long term liabilities应交税金-所得税 Tax payable - income tax应交税金-增值税 Tax payable - VAT应交税金-营业税 Tax payable - business tax应交税金-消费税 Tax payable - consumable tax应交税金-其他 Tax payable - others递延税
13、款贷项 Deferred taxation credit股本 Share capital已归还投资 Investment returned利润分配-其他转入 Profit appropriation - other transfer in利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve利润分配-提取储备基金 Profit appropriation - reserve fund利润分配-提取企业发展
14、基金 Profit appropriation - enterprise development fund利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund利润分配-利润归还投资 Profit appropriation - return investment by profit利润分配-应付优先股股利 Profit appropriation - preference shares dividends利润分配-提取任意盈余公积 Profit appropriation - other surplus res
15、erve利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares期初未分配利润 Retained earnings, beginning of the year资本公积-股本溢价 Capital surplus - share premium资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve资本公积-接受现金捐赠
16、 Capital surplus - cash donation资本公积-股权投资准备 Capital surplus - investment reserve资本公积-拨款转入 Capital surplus - subsidiary资本公积-外币资本折算差额 Capital surplus - foreign currency translation资本公积-其他 Capital surplus - others盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve盈余公积-任意盈余公积金 Surplus reserve - oth
17、er surplus reserve盈余公积-法定公益金 Surplus reserve - statutory welfare reserve盈余公积-储备基金 Surplus reserve - reserve fund盈余公积-企业发展基金 Surplus reserve - enterprise development fund盈余公积-利润归还投资 Surplus reserve - reture investment by investment主营业务收入 Sales主营业务成本 Cost of sales主营业务税金及附加 Sales tax营业费用 Operating expe
18、nses管理费用 General and administrative expenses财务费用 Financial expenses投资收益 Investment income其他业务收入 Other operating income营业外收入 Non-operating income补贴收入 Subsidy income其他业务支出 Other operating expenses营业外支出 Non-operating expenses所得税 Income tax直接人工成本差异(direct labor variance)直接材料成本差异(direct material variance
19、)在产品计价(work-in-process costing)联产品成本计算(joint products costing)生产成本汇总程序(accumulation process of procluction cost)制造费用差异(manufacturing expenses variance)实际成本与估计成本(actual cost and estimated cost)工资费用分配(salary costs allocation)成本曲线(cost curve)农业生产成本(agriculture production cost)原始成本和重置成本(original cost an
20、d replacement cost)工程施工成本直接成本与间接成本(direct cost and indirect cost)可控成本(controllable cost)制造费用分配(manufacturing expenses allocation)理论成本与应用成本(theory cost and practice cost)辅助生产成本分配(auxiliary production cost allocation)期间,费用成本控制程序(procedure of cost control)成本记录(cost entry, cost recorder cost agenda)成本计算
21、分批法(job costing method)成本计算分步法直接人工成本差异(direct labor variance)成本控制方法(cost control method)内河运输成本生产费用要素(elements of production expenses)历史成本与未来成本(historical cost and future cost)可避免成本与不可避免成本(avoidable cost and unavoidable cost)成本计算期(cost period)平均成本与个别成本(avorage cost and individual cost)跨期摊提费用分配(inter-
22、period expenses allocation)计划成本(planned cost)数量差异(quantity variance)燃料费用分配(fuel expenses allocation)定额成本控制制度(norm cost control system)定额管理(management norm)可递延成本与不可递延成本(deferrable cost and undeferrable cost)成本控制标准(standard of cost control)副产品成本计算(by-product costing)责任成本(responsibility cost)生产损失核算(pro
23、duction loss accounting)生产成本(production cost)预计成本(predicted cost)成本结构(cost structure)房地产开发成本主要成本与加工成本(prime costs and processing costs)决策成本(cost of decision making)成本计算品种法(category costing method)在产品成本(work-in-process cost)工厂成本(factory cost)成本考核(cost assess )制造费用(manufactruing expenses)动力费用分配(power
24、expenses allocation)趋势分析法(trend analysis approach)成本计算简单法(simple costing method)责任成本层次(levels of responsibility cost)对比分析法(comparative analysis approach)约当产量比例法(equivalent units method)原始记录(original record)可比产品成本分析(general product cost analysis)成本计算方法(costing method)成本计算对象(costing objective)成本计算单位(c
25、osting unit)成本计划完成情况分析成本计划管理体系(planned management system of cost)成本计划(cost plan)成本会计(cost accounting)成本核算原则(principle of costing)成本核算程序(cost accounting qrocedures)成本核算成本(costing account)成本核算(costing)成本归集(cost accumulation)成本管理(cost management)成本分析(cost analysis)成本分配(ocst allocation)成本分类账(cost ledger
26、)成本分类(cost classifiction)成本费用界限成本调整(cost adjustment)成本差异(cost variance)成本报告(costing report)成本(cost)车间成本(workshop cost)厂内经济核算制(internal business accounting system)厂内结算价格(internal settlement prices)产品寿命周期成本(product life cycle cost)产品成本项目(cost items of product)产品成本技术经济分析产品成本计划(the plan of product costs
27、)产品成本(product cost)初级会计汇总原始凭证(cumulative source document)汇总记账凭证核算形式(bookkeeping procedure using summary ovchers)工作底稿(working paper)复式记账凭证(mvltiple account titles voucher)复式记账法(Double entry bookkeeping)复合分录(compound entry)划线更正法(correction by drawing a straight ling)汇总原始凭证(cumulative source document)会
28、计凭证(accounting documents)会计科目表(chart of accounts)会计科目(account title)红字更正法(correction by using red ink)会计核算形式(bookkeeping procedures)过账(posting)会计致迹ccounting entry)会计循环(accounting cycle)会计账簿(Book of accounts)活页式账簿(loose-leaf book)集合分配账户(clearing accounts)计价对比账户(matching accounts)记账方法(bookkeeping meth
29、ods)记账规则(recording rules)记账凭证(voucher)记账凭证核算形式(Bookkeeping proced ureusing vouchers)记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary)简单分录(simple entry)结算账户(settlement accounts)结账(closing account)结账分录(closing entry)借贷记账法(debit-credit bookkeeping)通用日记账核算形式(bookkeeping procedure usin
30、g general journal)外来原始凭证(source document from outside)现金日记账(cash journal)虚账户(nominal accounts)序时账簿(book of chronological entry)一次凭证(single-record document)银行存款日记账(deposit journal)永续盘存制(perpetual inventory system)原始凭证(source document)暂记账户(suspense accounts)增减记账法(increase-decrease bookkeeping)债权结算账户(a
31、ccounts for settlement of claim)债权债务结算账户(accounts for settlement of claim and debt)债务结算账户(accounts for settlement of debt)账户(account)账户编号(Account number)账户对应关系(debit-credit relationship)账项调整(adjustment of account)专用记账凭证(special-purpose voucher)转回分录(reversing entry)资金来源账户(accounts of sources of funds)资产负债账户(balance sheet accounts)转账凭证(transfer voucher)资金运用账户(accounts of applications of funds)自制原始凭证(int
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