會(huì)計(jì)英語(yǔ)詞匯.doc

會(huì)計(jì)科目英文會(huì)計(jì)系統(tǒng) Accounting system美國(guó)會(huì)計(jì)協(xié)會(huì) American Accounting Association 美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì) American Institute of CPAs審計(jì) Audit資產(chǎn)負(fù)債表 Balance sheet簿記 Bookkeeping現(xiàn)金流量預(yù)測(cè) Cash flow prospects 內(nèi)部審計(jì)證書(shū)Certificate in Internal Auditing 管理會(huì)計(jì)證書(shū) Certificate in Management Accounting 注冊(cè)會(huì)計(jì)師 Certificate Public Accountant 成本會(huì)計(jì)Cost accounting 外部使用者External users 財(cái)務(wù)會(huì)計(jì)Financial accounting 財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì)Financial Accounting Standards Board財(cái)務(wù)預(yù)測(cè)Financial forecast公認(rèn)會(huì)計(jì)原則Generally accepted accounting principles通用目的信息 General-purpose information 政府會(huì)計(jì)辦公室Government Accounting Office損益表 Income statement內(nèi)部審計(jì)師協(xié)會(huì)Institute of Internal Auditors管理會(huì)計(jì)師協(xié)會(huì)Institute of Management Accountants整合性Integrity內(nèi)部審計(jì)Internal auditing內(nèi)部控制結(jié)構(gòu)Internal control structure國(guó)內(nèi)收入署Internal Revenue Service內(nèi)部使用者 Internal users管理會(huì)計(jì)Management accounting投資回報(bào)Return of investment投資報(bào)酬Return on investment證券交易委員會(huì) Securities and Exchange Commission現(xiàn)金流量表Statement of cash flow財(cái)務(wù)狀況表Statement of financial position稅務(wù)會(huì)計(jì) Tax accounting會(huì)計(jì)等式Accounting equation勾稽關(guān)系 Articulation資產(chǎn) Assets企業(yè)個(gè)體Business entity股本Capital stock公司Corporation成本原則Cost principle債權(quán)人Creditor通貨緊縮 Deflation批露Disclosure費(fèi)用Expenses財(cái)務(wù)報(bào)表Financial statement籌資活動(dòng)Financial activities持續(xù)經(jīng)營(yíng)假設(shè)Going-concern assumption 通貨膨漲 Inflation 投資活動(dòng)Investing activities負(fù)債Liabilities負(fù)現(xiàn)金流量Negative cash flow經(jīng)營(yíng)活動(dòng)Operating activities所有者權(quán)益Owners equity合伙企業(yè)Partnership正現(xiàn)金流量Positive cash flow留存利潤(rùn)Retained earning 收入Revenue獨(dú)資企業(yè)Sole proprietorship 清償能力Solvency 穩(wěn)定貨幣假設(shè)Stable-dollar assumption 股東Stockholders 股東權(quán)益Stockholders equity 門(mén)面粉飾Window dressing 帳戶(hù) Account 一、 資產(chǎn)類(lèi) Assets 流動(dòng)資產(chǎn) Current assets 貨幣資金 Cash and cash equivalents 現(xiàn)金 Cash 銀行存款 Cash in bank 其他貨幣資金 Other cash and cash equivalents 外埠存款 Other city Cash in bank 銀行本票 Cashiers cheque 銀行匯票 Bank draft 信用卡 Credit card 信用證保證金 L/C Guarantee deposits 存出投資款 Refundable deposits 短期投資 Short-term investments 股票 Short-term investments - stock 債券 Short-term investments - corporate bonds 基金 Short-term investments - corporate funds 其他 Short-term investments - other 短期投資跌價(jià)準(zhǔn)備 Short-term investments falling price reserves 應(yīng)收款 Account receivable 應(yīng)收票據(jù) Note receivable 銀行承兌匯票 Bank acceptance 商業(yè)承兌匯票 Trade acceptance 應(yīng)收股利 Dividend receivable 應(yīng)收利息 Interest receivable 應(yīng)收賬款 Account receivable 其他應(yīng)收款 Other notes receivable 壞賬準(zhǔn)備 Bad debt reserves原材料 Raw materials 預(yù)付賬款 Advance money 應(yīng)收補(bǔ)貼款 Cover deficit by state subsidies of receivable 庫(kù)存資產(chǎn) Inventories 物資采購(gòu) Supplies purchasing 包裝物 Wrappage 低值易耗品 Low-value consumption goods 材料成本差異 Materials cost variance 自制半成品 Semi-Finished goods 庫(kù)存商品 Finished goods 商品進(jìn)銷(xiāo)差價(jià) Differences between purchasing and selling price 委托加工物資 Work in process - outsourced 委托代銷(xiāo)商品 Trust to and sell the goods on a commission basis 受托代銷(xiāo)商品 Commissioned and sell the goods on a commission basis 存貨跌價(jià)準(zhǔn)備 Inventory falling price reserves 待攤費(fèi)用 Deferred and prepaid expenses分期收款發(fā)出商品 Collect money and send out the goods by stages 長(zhǎng)期投資 Long-term investment 長(zhǎng)期股權(quán)投資 Long-term investment on stocks 股票投資 Investment on stocks 其他股權(quán)投資 Other investment on stocks 長(zhǎng)期債權(quán)投資 Long-term investment on bonds 債券投資 Investment on bonds 其他債權(quán)投資 Other investment on bonds 長(zhǎng)期投資減值準(zhǔn)備 Long-term investments depreciation reserves 減值準(zhǔn)備 Depreciation reserves 股權(quán)投資減值準(zhǔn)備 Stock rights investment depreciation reserves 本金 Principal 利息 Interest 債權(quán)投資減值準(zhǔn)備 Bcreditors rights investment depreciation reserves 委托貸款 Entrust loans 固定資產(chǎn) Fixed assets 房屋 Building 建筑物 Structure 機(jī)器設(shè)備 Machinery equipment 運(yùn)輸設(shè)備 Transportation facilities 工具器具 Instruments and implement 累計(jì)折舊 Accumulated depreciation 固定資產(chǎn)減值準(zhǔn)備 Fixed assets depreciation reserves 房屋、建筑物減值準(zhǔn)備 Building/structure depreciation reserves 專(zhuān)用材料 Special-purpose material 機(jī)器設(shè)備減值準(zhǔn)備 Machinery equipment depreciation reserves 工程物資 Project goods and material專(zhuān)用設(shè)備 Special-purpose equipment 預(yù)付大型設(shè)備款 Prepayments for equipment 為生產(chǎn)準(zhǔn)備的工具及器具 Preparative instruments and implement for fabricate 在建工程 Construction-in-process 安裝工程 Erection works 在安裝設(shè)備 Erecting equipment-in-process 技術(shù)改造工程 Technical innovation project 大修理工程 General overhaul project 在建工程減值準(zhǔn)備 Construction-in-process depreciation reserves 固定資產(chǎn)清理 Liquidation of fixed assets 無(wú)形資產(chǎn) Intangible assets 專(zhuān)利權(quán) Patents 非專(zhuān)利技術(shù) Non-Patents 商標(biāo)權(quán) Trademarks, Trade names 著作權(quán) Copyrights 土地使用權(quán) Tenure 商譽(yù) Goodwill 無(wú)形資產(chǎn)減值準(zhǔn)備 Intangible Assets depreciation reserves 專(zhuān)利權(quán)減值準(zhǔn)備 Patent rights depreciation reserves 商標(biāo)權(quán)減值準(zhǔn)備 trademark rights depreciation reserves 未確認(rèn)融資費(fèi)用 Unacknowledged financial charges 待處理財(cái)產(chǎn)損溢 Wait deal assets loss or income 長(zhǎng)期待攤費(fèi)用 Long-term deferred and prepaid expenses 待處理財(cái)產(chǎn)損溢 Wait deal assets loss or income 待處理流動(dòng)資產(chǎn)損溢 Wait deal intangible assets loss or income 待處理固定資產(chǎn)損溢 Wait deal fixed assets loss or income 二、 所有者權(quán)益類(lèi) OWNERS EQUITY 資本 Capita 實(shí)收資本(或股本) Paid-up capital(or stock) 實(shí)收資本 Paicl-up capital 實(shí)收股本 Paid-up stock 已歸還投資 Investment Returned 公積 資本公積 Capital reserve 資本(或股本)溢價(jià) Capital(or Stock) premium 接受捐贈(zèng)非現(xiàn)金資產(chǎn)準(zhǔn)備 Receive non-cash donate reserve 股權(quán)投資準(zhǔn)備 Stock right investment reserves 撥款轉(zhuǎn)入 Allocate sums changeover in外幣資本折算差額 Foreign currency capital 其他資本公積 Other capital reserve 盈余公積 Surplus reserves 法定盈余公積 Legal surplus 任意盈余公積 Free surplus reserves 法定公益金 Legal public welfare fund 儲(chǔ)備基金 Reserve fund 企業(yè)發(fā)展基金 Enterprise expansion fund 利潤(rùn)歸還投資 Profits capitalized on return of investment 利潤(rùn) Profits 本年利潤(rùn) Current year profits 利潤(rùn)分配 Profit distribution 其他轉(zhuǎn)入 Other changeover in 提取法定盈余公積 Withdrawal legal surplus 提取法定公益金 Withdrawal legal public welfare funds 提取儲(chǔ)備基金 Withdrawal reserve fund 提取企業(yè)發(fā)展基金 Withdrawal reserve for business expansion 提取職工獎(jiǎng)勵(lì)及福利基金 Withdrawal staff and workers bonus and welfare fund 利潤(rùn)歸還投資 Profits capitalized on return of investment 應(yīng)付優(yōu)先股股利 Preferred Stock dividends payable 提取任意盈余公積 Withdrawal other common accumulation fund 應(yīng)付普通股股利 Common Stock dividends payable 未分配利潤(rùn) Undistributed profit 轉(zhuǎn)作資本(或股本)的普通股股利 Common Stock dividends change to assets(or stock) 三、 成本類(lèi) Cost 生產(chǎn)成本 Cost of manufacture 基本生產(chǎn)成本 Base cost of manufacture 輔助生產(chǎn)成本 Auxiliary cost of manufacture 制造費(fèi)用 Manufacturing overhead 材料費(fèi) Materials 管理人員工資 Executive Salaries 獎(jiǎng)金 Wages 退職金 Retirement allowance 補(bǔ)貼 Bonus 外保勞務(wù)費(fèi) Outsourcing fee 福利費(fèi) Employee benefits/welfare 會(huì)議費(fèi) Conference 加班餐費(fèi) Special duties 市內(nèi)交通費(fèi) Business traveling 通訊費(fèi) Correspondence 電話(huà)費(fèi) Correspondence 水電取暖費(fèi) Water and Steam 稅費(fèi) Taxes and dues 租賃費(fèi) Rent 管理費(fèi) Maintenance 車(chē)輛維護(hù)費(fèi) Vehicles maintenance 油料費(fèi) Vehicles maintenance 培訓(xùn)費(fèi) Education and training 接待費(fèi) Entertainment 圖書(shū)、印刷費(fèi) Books and printing 運(yùn)費(fèi) Transportation 保險(xiǎn)費(fèi) Insurance premium 支付手續(xù)費(fèi) Commission 雜費(fèi) Sundry charges 折舊費(fèi) Depreciation expense 機(jī)物料消耗 Article of consumption 勞務(wù)成本 Service costs 勞動(dòng)保護(hù)費(fèi) Labor protection fees 季節(jié)性停工損失 Loss on seasonality cessation 四、 損益類(lèi) Profit and loss 收入 Income 業(yè)務(wù)收入 OPERATING INCOME 主營(yíng)業(yè)務(wù)收入 Prime operating revenue 產(chǎn)品銷(xiāo)售收入 Sales revenue 服務(wù)收入 Service revenue 其他業(yè)務(wù)收入 Other operating revenue 材料銷(xiāo)售 Sales materials 包裝物出租 Wrappage lease 出讓資產(chǎn)使用權(quán)收入 Remise right of assets revenue 返還所得稅 Reimbursement of income tax 其他收入 Other revenue 投資收益 Investment income 短期投資收益 Current investment income 長(zhǎng)期投資收益 Long-term investment income 計(jì)提的委托貸款減值準(zhǔn)備 Withdrawal of entrust loans reserves 補(bǔ)貼收入 Subsidize revenue 國(guó)家扶持補(bǔ)貼收入 Subsidize revenue from country 其他補(bǔ)貼收入 Other subsidize revenue 營(yíng)業(yè)外收入 NON-OPERATING INCOME 現(xiàn)金溢余 Cash overage 非貨幣性交易收益 Non-cash deal income 處置固定資產(chǎn)凈收益 Net income on disposal of fixed assets 出售無(wú)形資產(chǎn)收益 Income on sales of intangible assets 固定資產(chǎn)盤(pán)盈 Fixed assets inventory profit 罰款凈收入 Net amercement income 支出 Outlay 業(yè)務(wù)支出 Revenue charges 主營(yíng)業(yè)務(wù)成本 Operating costs 產(chǎn)品銷(xiāo)售成本 Cost of goods sold 服務(wù)成本 Cost of service 主營(yíng)業(yè)務(wù)稅金及附加 Tax and associate charge 營(yíng)業(yè)稅 Sales tax 消費(fèi)稅 Consumption tax 城市維護(hù)建設(shè)稅 Tax for maintaining and building cities 資源稅 Resources tax 土地增值稅 Increment tax on land value 其他業(yè)務(wù)支出 Other business expense 銷(xiāo)售其他材料成本 Other cost of material sale 其他勞務(wù)成本 Other cost of service 其他業(yè)務(wù)稅金及附加費(fèi) Other tax and associate charge 費(fèi)用 Expenses 營(yíng)業(yè)費(fèi)用 Operating expenses 代銷(xiāo)手續(xù)費(fèi) Consignment commission charge 運(yùn)雜費(fèi) Transportation 保險(xiǎn)費(fèi) Insurance premium 展覽費(fèi) Exhibition fees 廣告費(fèi) Advertising fees 管理費(fèi)用 Administrative expenses 職工工資 Staff Salaries 修理費(fèi) Repair charge 低值易耗攤銷(xiāo) Article of consumption 辦公費(fèi) Office allowance 差旅費(fèi) Traveling expense 工會(huì)經(jīng)費(fèi) Labor union expenditure 研究與開(kāi)發(fā)費(fèi) Research and development expense 福利費(fèi) Employee benefits/welfare 職工教育經(jīng)費(fèi) Personnel education 勞動(dòng)保險(xiǎn)費(fèi) Labor insurance待業(yè)保險(xiǎn)費(fèi) Unemployment insurance 醫(yī)療保險(xiǎn)費(fèi) Medical insurance 會(huì)議費(fèi) Conference 聘請(qǐng)中介機(jī)構(gòu)費(fèi) Intermediary organs 咨詢(xún)費(fèi) Consult fees 訴訟費(fèi) Legal cost 業(yè)務(wù)招待費(fèi) Business entertainment 技術(shù)轉(zhuǎn)讓費(fèi) Technology transfer fees 礦產(chǎn)資源補(bǔ)償費(fèi) Mineral resources compensation fees 排污費(fèi) Pollution discharge fees 房產(chǎn)稅 Housing property tax 車(chē)船使用稅 Vehicle and vessel usage license plate tax(VVULPT) 土地使用稅 Tenure tax 印花稅 Stamp tax 財(cái)務(wù)費(fèi)用 Finance charge 利息支出 Interest exchange 匯兌損失 Foreign exchange loss 各項(xiàng)手續(xù)費(fèi) Charge for trouble 各項(xiàng)專(zhuān)門(mén)借款費(fèi)用 Special-borrowing cost 營(yíng)業(yè)外支出 Nonbusiness expenditure 捐贈(zèng)支出 Donation outlay 減值準(zhǔn)備金 Depreciation reserves 非常損失 Extraordinary loss 固定資產(chǎn)盤(pán)虧 Fixed assets inventory loss處理固定資產(chǎn)凈損失 Net loss on disposal of fixed assets 出售無(wú)形資產(chǎn)損失 Loss on sales of intangible assets 債務(wù)重組損失 Loss on arrangement 罰款支出 Amercement outlay 所得稅 Income tax 以前年度損益調(diào)整 Prior year income adjustment 英文會(huì)計(jì)報(bào)表 利潤(rùn)表 INCOME STATEMENT 項(xiàng) 目 ITEMS 產(chǎn)品銷(xiāo)售收入Sales of products 其中：出口產(chǎn)品銷(xiāo)售收入Including：Export sales 減：銷(xiāo)售折扣與折讓Less：Sales discount and allowances 產(chǎn)品銷(xiāo)售凈額Net sales of products 減：產(chǎn)品銷(xiāo)售稅金Less：Sales tax 產(chǎn)品銷(xiāo)售成本Cost of sales 其中：出口產(chǎn)品銷(xiāo)售成本Including：Cost of export sales 產(chǎn)品銷(xiāo)售毛利Gross profit on sales 減：銷(xiāo)售費(fèi)用Less：Selling expenses 管理費(fèi)用General and administrative expenses 財(cái)務(wù)費(fèi)用Financial expenses 其中：利息支出(減利息收入) Including：Interest expenses (minus interest income) 匯兌損失(減匯兌收益) Exchange losses(minus exchange gains) 產(chǎn)品銷(xiāo)售利潤(rùn)Profit on sales 加：其他業(yè)務(wù)利潤(rùn)Add：profit from other operations 營(yíng)業(yè)利潤(rùn)Operating profit 加：投資收益Add：Income on investment 加：營(yíng)業(yè)外收入Add：Non-operating income 減：營(yíng)業(yè)外支出Less：Non-operating expenses 加：以前年度損益調(diào)整Add：adjustment of loss and gain for previous years 利潤(rùn)總額Total profit 減：所得稅Less：Income tax 凈利潤(rùn)Net profit 資產(chǎn)負(fù)債表 BALANCE SHEET資產(chǎn)ASSETS 流動(dòng)資產(chǎn)CURRENT ASSETS 現(xiàn)金Cash on hand 備用金Pretty cash 銀行存款Cash in banks 有價(jià)證券Marketable receivable 應(yīng)收票據(jù)Notes receivable 應(yīng)收帳款A(yù)ccounts receivable 減：壞帳準(zhǔn)備Less：allowance for bad debts 預(yù)付貨款Prepayments-supplies 內(nèi)部往來(lái)Inter-company accounts 其他應(yīng)收款Other receivables 待攤費(fèi)用Prepaid and deferred expenses存貨Inventories 減：存貨變現(xiàn)損失準(zhǔn)備： Less：allowance on inventory reduction to market 已轉(zhuǎn)未完工生產(chǎn)成本Transferred in production cost transforming 一年內(nèi)到期的長(zhǎng)期投資Matured long time investments within a year 流動(dòng)資產(chǎn)合計(jì)Total current assets 長(zhǎng)期投資： LONG TERM INVESTMENT長(zhǎng)期投資Long term investments 撥付所屬資金Funds to burnchs 一年以上的應(yīng)收款項(xiàng)Accounts receivable over a year 固定資產(chǎn)： FIXED ASSETS 固定資產(chǎn)原價(jià)Fixed assets-cost 減：累計(jì)折舊Less: accumulated depreciation 固定資產(chǎn)凈值Fixed assets-net value 固定資產(chǎn)清理Disposal of fixed assets 融資租入固定資產(chǎn)原價(jià)：Fixed assets-cost on financial lease 減：融資租入固定資產(chǎn)折舊Less：accumulated depreciation 融資租入固定資產(chǎn)凈值：Fixedassets-net value on financial lease 在建工程： CONSTRUCTION WORK IN PROCESS 無(wú)形資產(chǎn)INTANGIBLE ASSETS場(chǎng)地使用權(quán)Right to the use of a site 工業(yè)產(chǎn)權(quán)及專(zhuān)有技術(shù)Industrial property right and patents 其他無(wú)形資產(chǎn)Otherintangibles 無(wú)形資產(chǎn)合計(jì)Total intangible assets 其它資產(chǎn)OTHER ASSETS 開(kāi)辦費(fèi)Organization expenses 遞延投資損失Deferred investment籌建期間匯兌損失Exchange losses during organization period losses 遞延稅款借項(xiàng)Debit side of deferred tax 其他遞延支出Other deferred expenditures 待轉(zhuǎn)銷(xiāo)匯兌損益Prepaid and deferred exchange loss 其他遞延借款Debit side of other deferred 其他資產(chǎn)合計(jì)Total other Assets 資產(chǎn)總計(jì)TOTAL ASSETS 負(fù)債及所有者權(quán)LIABILITIES AND CAPITAL 流動(dòng)負(fù)債：CURRENT LIABILITIES 短期借款Short term loans 應(yīng)付票據(jù)Notes payable 應(yīng)付帳款A(yù)ccounts payable 內(nèi)部往來(lái)Inter-company accounts 預(yù)收貨款I(lǐng)tems received in advance-supplies 應(yīng)付工資Accrued payroll 應(yīng)交稅金Taxes payable 應(yīng)付股利Dividends payable 其他應(yīng)付款Other payables 預(yù)提費(fèi)用Accrued expenses 職工獎(jiǎng)勵(lì)及福利費(fèi)用Bonus and welfare funds 一年內(nèi)到期的長(zhǎng)期負(fù)債Matured long term liabilities within a year 其他流動(dòng)負(fù)債Other current liabilities 流動(dòng)負(fù)債合計(jì)Total current liabilities 長(zhǎng)期負(fù)債：LONG TERM LIABILITIES 長(zhǎng)期借款long term loans 應(yīng)付公司債Bonds payable 應(yīng)公司債溢價(jià)（折價(jià)）Premium on bonds payable（discount）一年以上的應(yīng)付款項(xiàng)Accounts payable over a year 長(zhǎng)期負(fù)債合計(jì)：Total long term liabilities 其他負(fù)債： OTHER LIABILITIES 籌建期間匯兌收益Exchange gains during organization period 遞延投資收益Deferred investment gains 遞延稅款貸項(xiàng)Credit side of deferred tax 其他遞延貸項(xiàng)Credit side of other tax 待轉(zhuǎn)銷(xiāo)匯兌收益Prepaid and deferred exchange profit 其他負(fù)債合計(jì)Total other liabilities 負(fù)債合計(jì)Total liabilities 所有者權(quán)益Investors equity 委托加工材料Materials processed on commission受托代銷(xiāo)商品Goods in consignment代管商品物資Good held in our custos 本年支付的進(jìn)口環(huán)節(jié)稅金Import tax paid this year由企業(yè)負(fù)責(zé)的應(yīng)收票據(jù)貼現(xiàn)Contingent Liability incurred by discounted notes receivable租入固定資產(chǎn)Leasehold fixed assets 應(yīng)付帳款 Trade creditors 應(yīng)收票據(jù) Notes receivable 預(yù)收帳款 Advances from customers 應(yīng)收股利 Dividends receivable 代銷(xiāo)商品款 Consignment-in payables 應(yīng)收利息 Interest receivable 應(yīng)付工資 Payroll payable 應(yīng)收帳款 Trade debtors 應(yīng)付福利費(fèi) Welfare payable 其他應(yīng)收款 Other debtors 應(yīng)付股利 Proposed dividends