注冊會計師專業(yè)英文詞匯

1、專業(yè)英文詞匯一、資產(chǎn)assets1、流動資產(chǎn)currentassets111現(xiàn)金及約當(dāng)現(xiàn)金cashandcashequivalents1111庫存現(xiàn)金cashonhand1112零用金/周轉(zhuǎn)金pettycash/revolvingfunds1113銀行存款cashinbanks1116在途現(xiàn)金cashintransit1117約當(dāng)現(xiàn)金cashequivalents1118其它現(xiàn)金及約當(dāng)現(xiàn)金othercashandcashequivalents112短期投資short-terminvestments1121 短期投資1122 短期投資1123 短期投資1124 短期投資1125 短期投資1128

2、 短期投資-股票short-terminvestments-stock- 短期票券short-terminvestments-short-termnotesandbills- 政府債券short-terminvestments-governmentbonds- 受益憑證short-terminvestments-beneficiarycertificates- 公司債short-terminvestments-corporatebonds- 其它short-terminvestments-other1129備抵短期投資跌價損失allowanceforreductionofshort-termi

3、nvestmenttomarket113應(yīng)收票據(jù)notesreceivable1131應(yīng)收票據(jù)notesreceivable1132應(yīng)收票據(jù)貼現(xiàn)discountednotesreceivable1137應(yīng)收票據(jù)-關(guān)系人notesreceivable-relatedparties1138其它應(yīng)收票據(jù)othernotesreceivable1139備抵呆帳應(yīng)收票據(jù)allowanceforuncollec-tibleaccounts-notesreceivable114應(yīng)收帳款accountsreceivable1141應(yīng)收帳款accountsreceivable1142應(yīng)收分期帳款installm

4、entaccountsreceivable1147應(yīng)收帳款-關(guān)系人accountsreceivable-relatedparties1149備抵呆帳應(yīng)收帳款allowanceforuncollec-tibleaccounts-accountsreceivable118其它應(yīng)收款otherreceivables1181應(yīng)收出售遠匯款forwardexchangecontractreceivable1182應(yīng)收遠匯款-外幣forwardexchangecontractreceivable-foreigncurrencies1183買賣遠匯折價discountonforwardex-changeco

5、ntract1184應(yīng)收收益earnedrevenuereceivable1185應(yīng)收退稅款incometaxrefundreceivable1187其它應(yīng)收款-關(guān)系人otherreceivables-relatedparties1188其它應(yīng)收款-其它otherreceivables-other1189備抵呆帳-其它應(yīng)收款allowanceforuncollec-tibleaccounts-otherreceivables121122存貨inventories1211商品存貨merchandiseinventory1212寄銷商品consignedgoods1213在途商品goodsintr

6、ansit1219備抵存貨跌價損失allowanceforreductionofinventorytomarket1221制成品finishedgoods1222寄銷制成品consignedfinishedgoods1223副產(chǎn)品by-products1224在制品workinprocess1225委外加工workinprocess-outsourced1226原料rawmaterials1227物料supplies1228在途原物料materialsandsuppliesintransit1229備抵存貨跌價損失allowanceforreductionofinventorytomarket

7、125預(yù)付費用prepaidexpenses1251預(yù)付薪資prepaidpayroll1252預(yù)付租金prepaidrents1253預(yù)付保險費prepaidinsurance1254用品盤存officesupplies1255預(yù)付所得稅prepaidincometax1258其它預(yù)付費用otherprepaidexpenses126預(yù)付款項prepayments1261預(yù)付貨款prepaymentforpurchases1268其它預(yù)付款項otherprepayments128129其它流動資產(chǎn)othercurrentassets1281進項稅額VATpaid(orinputtax)128

8、2留抵稅額excessVATpaid(oroverpaidVAT)1283暫付款temporarypayments1284代付款paymentonbehalfofothers1285員工借支advancestoemployees1286存出保證金refundabledeposits1287受限制存款certificateofdeposit-restricted1291遞延所得稅資產(chǎn)deferredincometaxassets1292遞延兌換損失deferredforeignexchangelosses1293業(yè)主(股東)往來owners(stockholders)currentaccount

9、1294同業(yè)往來currentaccountwithothers1298其它流動資產(chǎn)-其它othercurrentassets-other2、 基金及長期投資fundsandlong-terminvestments131基金funds1311償債基金redemptionfund(orsinkingfund)1312改良及擴充基金fundforimprovementandexpansion1313意外損失準(zhǔn)備基金contingencyfund1314退休基金pensionfund1318其它基金otherfunds132長期投資long-terminvestments1321長期股權(quán)投資long

10、-termequityinvestments1322長期債券投資long-termbondinvestments1323長期不動產(chǎn)投資long-termrealestatein-vestments1324人壽保險現(xiàn)金解約價值cashsurrendervalueoflifeinsurance1328其它長期投資otherlong-terminvestments1329備抵長期投資跌價損失allowanceforexcessofcostovermarketvalueoflong-terminvestments3、 固定資產(chǎn)property,plant,andequipment141土地land14

11、11土地land1418土地-重估增值land-revaluationincrements142土地改良物landimprovements1428 土地改良物-重估增值1421土地改良物landimprovementslandimprovements-revaluationincrements1429累積折舊-土地改良物accumulateddepreciation-landimprovements143房屋及建物buildings1431房屋及建物buildings1438房屋及建物-重估增值buildings-revaluationincrements1439累積折舊-房屋及建物accum

12、ulateddepreciation-buildings144146機（器）具及設(shè)備machineryandequipment1441機（器）具machinery1448機（器）具-重估增值machinery-revaluationincrements1449累積折舊-機（器）具accumulateddepreciation-machinery151租賃資產(chǎn)leasedassets1511租賃資產(chǎn)leasedassets1519累積折舊-租賃資產(chǎn)accumulateddepreciation-leasedassets152租賃權(quán)益改良leaseholdimprovements1521租賃權(quán)益改

13、良leaseholdimprovements1529累積折舊-租賃權(quán)益改良accumulateddepreciation-leaseholdimprovements156未完工程及預(yù)付購置設(shè)備款constructioninprogressandprepaymentsforequipment1561未完工程constructioninprogress1562預(yù)付購置設(shè)備款prepaymentforequipment158雜項固定資產(chǎn)miscellaneousproperty,plant,andequipment1581雜項固定資產(chǎn)miscellaneousproperty,plant,andeq

14、uipment1588雜項固定資產(chǎn)-重估增值miscellaneousproperty,plant,andequipment-revaluationincrements1589累積折舊-雜項固定資產(chǎn)accumulateddepreciation-miscellaneousproperty,plant,andequipment16 遞耗資產(chǎn)depletableassets161遞耗資產(chǎn)depletableassets1611天然資源naturalresources1618天然資源-重估增值naturalresources-revaluationincrements1619累積折耗-天然資源acc

15、umulateddepletion-naturalresources17 無形資產(chǎn)intangibleassets171商標(biāo)權(quán)trademarks1711商標(biāo)權(quán)trademarks172專利權(quán)patents1721專利權(quán)patents173特許權(quán)franchise1731特許權(quán)franchise174著作權(quán)copyright1741著作權(quán)copyright175計算機軟件computersoftware1751計算機軟件computersoftwarecost176商譽goodwill1761商譽goodwill177開辦費organizationcosts1771開辦費organizatio

16、ncosts178其它無形資產(chǎn)otherintangibles1781遞延退休金成本deferredpensioncosts1782租賃權(quán)益改良leaseholdimprovements1788其它無形資產(chǎn)-其它otherintangibleassets-other18 其它資產(chǎn)otherassets181遞延資產(chǎn)deferredassets1811債券發(fā)行成本deferredbondissuancecosts1812長期預(yù)付租金long-termprepaidrent1813長期預(yù)付保險費long-termprepaidinsurance1814遞延所得稅資產(chǎn)deferredincometa

17、xassets1815預(yù)付退休金prepaidpensioncost1818其它遞延資產(chǎn)otherdeferredassets182閑置資產(chǎn)idleassets1821閑置資產(chǎn)idleassets184長期應(yīng)收票據(jù)及款項與催收帳款long-termnotes,accountsandoverduereceivables1841長期應(yīng)收票據(jù)long-termnotesreceivable1842長期應(yīng)收帳款long-termaccountsreceivable1843催收帳款overduereceivables1847長期應(yīng)收票據(jù)及款項與催收帳款-關(guān)系人long-termnotes,account

18、sandoverduereceivables-relatedparties1848其它長期應(yīng)收款項otherlong-termreceivables1849備抵呆帳-長期應(yīng)收票據(jù)及款項與催收帳款allowanceforuncollectibleaccounts-long-termnotes,accountsandoverduereceivables185出租資產(chǎn)assetsleasedtoothers1851出租資產(chǎn)assetsleasedtoothers1858出租資產(chǎn)-重估增值assetsleasedtoothers-incrementalvaluefromrevaluation1859累

19、積折舊-出租資產(chǎn)accumulateddepreciation-assetsleasedtoothers186存出保證金refundabledeposit1861存出保證金refundabledeposits188雜項資產(chǎn)miscellaneousassets1881受限制存款certificateofdeposit-restricted1888雜項資產(chǎn)-其它miscellaneousassets-other二、負債liabilities2122流動負債currentliabilities211短期借款short-termborrowings（debt）2111銀行透支bankoverdraf

20、t2112銀行借款bankloan2114短期借款-業(yè)主short-termborrowings-owners2115短期借款-員工short-termborrowings-employees2117短期借款-關(guān)系人short-termborrowings-relatedparties2118短期借款-其它short-termborrowings-other212應(yīng)付短期票券short-termnotesandbillspayable2121應(yīng)付商業(yè)本票commercialpaperpayable2122銀行承兌匯票bankacceptance2128其它應(yīng)付短期票券othershort-te

21、rmnotesandbillspayable2129應(yīng)付短期票券折價discountonshort-termnotesandbillspayable213應(yīng)付票據(jù)notespayable2131應(yīng)付票據(jù)notespayable2137應(yīng)付票據(jù)-關(guān)系人notespayable-relatedparties2138其它應(yīng)付票據(jù)othernotespayable214應(yīng)付帳款accountspayable2141應(yīng)付帳款accountspayable2147應(yīng)付帳款-關(guān)系人accountspayable-relatedparties216應(yīng)付所得稅incometaxespayable2161應(yīng)付所得

22、稅incometaxpayable217應(yīng)付費用accruedexpenses2171應(yīng)付薪工accruedpayroll2172應(yīng)付租金accruedrentpayable2173應(yīng)付利息accruedinterestpayable2174應(yīng)付營業(yè)稅accruedVATpayable2175應(yīng)付稅捐-其它accruedtaxespayable-other2178其它應(yīng)付費用otheraccruedexpensespayable218219其它應(yīng)付款otherpayables2181應(yīng)付購入遠匯款forwardexchangecontractpayable2182應(yīng)付遠匯款-外幣forward

23、exchangecontractpayable-foreigncurrencies2183買賣遠匯溢價premiumonforwardexchangecontract2184應(yīng)付土地房屋款payablesonlandandbuildingpurchased2185應(yīng)付設(shè)備款Payablesonequipment2187其它應(yīng)付款-關(guān)系人otherpayables-relatedparties2191應(yīng)付股利dividendpayable2192應(yīng)付紅利bonuspayable2193應(yīng)付董監(jiān)事酬勞compensationpayabletodirectorsandsupervisors2198其

24、它應(yīng)付款-其它otherpayables-other226預(yù)收款項advancereceipts2261預(yù)收貨款salesrevenuereceivedinadvance2262預(yù)收收入revenuereceivedinadvance2268其它預(yù)收款otheradvancereceipts227一年或一營業(yè)周期內(nèi)到期長期負債long-termliabilities-currentportion2271一年或一營業(yè)周期內(nèi)到期公司債corporatebondspayable-currentportion2272一年或一營業(yè)周期內(nèi)到期長期借款long-termloanspayable-curren

25、tportion2273一年或一營業(yè)周期內(nèi)到期長期應(yīng)付票據(jù)及款項long-termnotesandaccountspayableduewithinoneyearoroneoperatingcycle2277一年或一營業(yè)周期內(nèi)到期長期應(yīng)付票據(jù)及款項-關(guān)系人long-termnotesandaccountspayablestorelatedparties-currentportion2278其它一年或一營業(yè)周期內(nèi)到期長期負債otherlong-termlia-bilities-currentportion228229其它流動負債othercurrentliabilities2281銷項稅額VATr

26、eceived(oroutputtax)2283暫收款temporaryreceipts2284代收款receiptsundercustody2285估計售后服務(wù)/保固負債estimatedwarrantyliabilities2291遞延所得稅負債deferredincometaxliabilities2292遞延兌換利益deferredforeignexchangegain2293業(yè)主(股東)往來ownerscurrentaccount2294同業(yè)往來currentaccountwithothers2298其它流動負債-其它othercurrentliabilities-others23長

27、期負債long-termliabilities231應(yīng)付公司債corporatebondspayable2311應(yīng)付公司債corporatebondspayable2319應(yīng)付公司債溢(折)價premium(discount)oncorporatebondspayable232長期借款long-termloanspayable2321長期銀行借款long-termloanspayable-bank2324長期借款-業(yè)主long-termloanspayable-owners2325長期借款-員工long-termloanspayable-employees2327長期借款-關(guān)系人long-te

28、rmloanspayable-relatedparties2328長期借款-其它long-termloanspayable-other233長期應(yīng)付票據(jù)及款項long-termnotesandaccountspayable2331長期應(yīng)付票據(jù)long-termnotespayable2332長期應(yīng)付帳款long-termaccountspay-able2333長期應(yīng)付租賃負債long-termcapitalleaseliabilities2337長期應(yīng)付票據(jù)及款項-關(guān)系人Long-termnotesandaccountspayable-relatedparties2338其它長期應(yīng)付款項oth

29、erlong-termpayables234估計應(yīng)付土地增值稅accruedliabilitiesforlandvalueincrementtax2341估計應(yīng)付土地增值稅estimatedaccruedlandvalueincrementaltaxpay-able235應(yīng)計退休金負債accruedpensionliabilities2351應(yīng)計退休金負債accruedpensionliabilities238其它長期負債otherlong-termliabilities2388其它長期負債-其它otherlong-termliabilities-other28其它負債otherliabili

30、ties281遞延負債deferredliabilities2811遞延收入deferredrevenue2814遞延所得稅負債deferredincometaxliabilities2818其它遞延負債otherdeferredliabilities286存入保證金depositsreceived2861存入保證金guaranteedepositreceived288雜項負債miscellaneousliabilities2888雜項負債-其它miscellaneousliabilities-other、業(yè)主權(quán)益ownersequity31 資本capital311資本（或股本）capita

31、l3111普通股股本capital-commonstock3112特別股股本capital-preferredstock3113預(yù)收股本capitalcollectedinadvance3114待分配股票股利stockdividendstobedistributed3115資本capital32 資本公積additionalpaid-incapital321股票溢價paid-incapitalinexcessofpar3211普通股股票溢價paid-incapitalinexcessofpar-commonstock3212特別股股票溢價paid-incapitalinexcessofpar-

32、preferredstock323資產(chǎn)重估增值準(zhǔn)備capitalsurplusfromassetsrevaluation3231資產(chǎn)重估增值準(zhǔn)備capitalsurplusfromassetsrevaluation324處分資產(chǎn)溢價公積capitalsurplusfromgainondisposalofassets3241處分資產(chǎn)溢價公積capitalsurplusfromgainondisposalofassets325合并公積capitalsurplusfrombusinesscombination3251合并公積capitalsurplusfrombusinesscombination3

33、26受贈公積donatedsurplus3261受贈公積donatedsurplus328其它資本公積otheradditionalpaid-incapital3281權(quán)益法長期股權(quán)投資資本公積additionalpaid-incapitalfrominvesteeunderequitymethod3282資本公積-庫藏股票交易additionalpaid-incapital-treasurystocktrans-actions33保留盈余（或累積虧損）retainedearnings（accumulateddeficit）331法定盈余公積legalreserve3311法定盈余公積lega

34、lreserve332特別盈余公積specialreserve3321意外損失準(zhǔn)備contingencyreserve3322改良擴充準(zhǔn)備improvementandexpansionreserve3323償債準(zhǔn)備specialreserveforredemptionofliabilities3328其它特別盈余公積otherspecialreserveor accumulated deficit ）335未分配盈余（或累積虧損）retainedearnings-unappropriated3351累積盈虧accumulatedprofitorloss3352前期損益調(diào)整priorperiod

35、adjustments3353本期損益netincomeorlossforcurrentperiod34權(quán)益調(diào)整equityadjustments341長期股權(quán)投資未實現(xiàn)跌價損失unrealizedlossonmarketvaluedeclineoflong-termequityinvestments3411長期股權(quán)投資未實現(xiàn)跌價損失unrealizedlossonmarketvaluedeclineoflong-termequityinvestments342累積換算調(diào)整數(shù)cumulativetranslationadjustment3421累積換算調(diào)整數(shù)cumulativetranslat

36、ionadjustments343未認列為退休金成本之凈損失netlossnotrecognizedaspensioncost3431未認列為退休金成本之凈損失netlossnotrecognizedaspensioncosts35 庫藏股treasurystock351庫藏股treasurystock3511庫藏股treasurystock36 少數(shù)股權(quán)minorityinterest361少數(shù)股權(quán)minorityinterest3611少數(shù)股權(quán)minorityinterest四、損益類4 營業(yè)收入operatingrevenue41 銷貨收入salesrevenue411銷貨收入sales

37、revenue4111銷貨收入salesrevenue4112分期付款銷貨收入installmentsalesrevenue417銷貨退回salesreturn4171銷貨退回salesreturn419銷貨折讓salesallowances4191銷貨折讓salesdiscountsandallowances46 勞務(wù)收入servicerevenue461勞務(wù)收入servicerevenue4611勞務(wù)收入servicerevenue47 業(yè)務(wù)收入agencyrevenue471業(yè)務(wù)收入agencyrevenue4711業(yè)務(wù)收入agencyrevenue48 其它營業(yè)收入otheropera

38、tingrevenue488其它營業(yè)收入-其它otheroperatingrevenue4888其它營業(yè)收入-其它otheroperatingrevenue-other5營業(yè)成本operatingcosts51銷貨成本costofgoodssold511銷貨成本costofgoodssold5111銷貨成本costofgoodssold5112分期付款銷貨成本installmentcostofgoodssold512進貨purchases5121進貨purchases5122進貨費用purchaseexpenses5123進貨退出purchasereturns5124進貨折讓chargeson

39、purchasedmerchandise513進料materialspurchased5131進料materialpurchased5132進料費用chargesonpurchasedmaterial5133進料退出materialpurchasereturns5134進料折讓materialpurchaseallowances514直接人工directlabor5141直接人工directlabor515518制造費用manufacturingoverhead5151間接人工indirectlabor5152租金支出rentexpense,rent5153文具用品officesupplies

40、（expense）5154旅費travellingexpense,travel5155運費shippingexpenses,freight5156郵電費postage（expenses）5157修繕費repair（s）andmaintenance（expense）5158包裝費packingexpenses5161水電瓦斯費utilities（expense）5162保險費insurance（expense）5163加工費manufacturingoverhead-outsourced5166稅捐taxes5168折舊depreciationexpense5169各項耗竭及攤提variousa

41、mortization5172伙食費meal（expenses）5173職工福利employeebenefits/welfare5176訓(xùn)練費training（expense）5177間接材料indirectmaterials5188其它制造費用othermanufacturingexpenses56勞務(wù)成本制ervicecosts561勞務(wù)成本servicecosts5611勞務(wù)成本servicecosts56 勞務(wù)成本制ervicecosts561勞務(wù)成本servicecosts5611勞務(wù)成本servicecosts57 業(yè)務(wù)成本gencycosts571業(yè)務(wù)成本agencycosts5

42、711業(yè)務(wù)成本agencycosts58 其它營業(yè)成本otheroperatingcosts588其它營業(yè)成本-其它otheroperatingcosts-other5888其它營業(yè)成本-其它otheroperatingcosts-other6 營業(yè)費用operatingexpenses61 推銷費用sellingexpenses615618推銷費用sellingexpenses6151薪資支出payrollexpense6152租金支出rentexpense,rent6153文具用品officesupplies（expense）6154旅費travellingexpense,travel61

43、55運費shippingexpenses,freight6156郵電費postage（expenses）6157修繕費repair（s）andmaintenance（expense）6159廣告費告費advertisementexpense,advertisement6161水電瓦斯費utilities（expense）6162保險費insurance（expense）6164交際費entertainment（expense）6165捐贈donation（expense）6166稅捐taxes6167呆帳損失lossonuncollectibleaccounts6168折舊depreciati

44、onexpense6169各項耗竭及攤提variousamortization6172伙食費meal（expenses）6173職工福利employeebenefits/welfare6175傭金支出commission（expense）6176訓(xùn)練費training（expense）6188其它推銷費用othersellingexpenses62 管理及總務(wù)費用general&administrativeexpenses625628管理及總務(wù)費用general&administrativeexpenses6251薪資支出payrollexpense6252租金支出rentex

45、pense,rent6253文具用品officesupplies6254旅費travellingexpense,travel6255運費shippingexpenses,freight6256郵電費postage（expenses）6257修繕費repair（s）andmaintenance（expense）6259廣告費告費advertisementexpense,advertisement6261水電瓦斯費utilities（expense）6262保險費insurance（expense）6264交際費entertainment（expense）6265捐贈donation（expens

46、e）6266稅捐taxes6267呆帳損失lossonuncollectibleaccounts6268折舊depreciationexpense6269各項耗竭及攤提variousamortization6271外銷損失lossonexportsales6272伙食費meal（expenses）6273職工福利employeebenefits/welfare6274研究發(fā)展費用researchanddevelopmentexpense6275傭金支出commission（expense）6276訓(xùn)練費training（expense）6278勞務(wù)費professionalservicefee

47、s6288其它管理及總務(wù)費用othergeneralandadministrativeexpenses63 研究發(fā)展費用researchanddevelopmentexpenses635638研究發(fā)展費用researchanddevelopmentexpenses6351薪資支出payrollexpense6352租金支出rentexpense,rent6353文具用品officesupplies6354旅費travellingexpense,travel6355運費shippingexpenses,freight6356郵電費postage（expenses）6357修繕費repair（s）

48、andmaintenance（expense）6361水電瓦斯費utilities（expense）6362保險費insurance（expense）6364交際費entertainment（expense）6366稅捐taxes6368折舊depreciationexpense6369各項耗竭及攤提variousamortization6372伙食費meal（expenses）6373職工福利employeebenefits/welfare6376訓(xùn)練費training（expense）6378其它研究發(fā)展費用otherresearchanddevelopmentexpenses7 營業(yè)外收

49、入及費用non-operatingrevenueandexpenses,otherincome（expense）7174營業(yè)外收入non-operatingrevenue711利息收入interestrevenue7111利息收入interestrevenue/income712投資收益investmentincome7121權(quán)益法認列之投資收益investmentincomerecognizedunderequitymethod7122股利收入dividendsincome7123短期投資市價回升利益gainonmarketpricerecoveryofshort-terminvestmen

50、t713兌換利益foreignexchangegain7131兌換利益foreignexchangegain714處分投資收益gainondisposalofinvestments7141處分投資收益gainondisposalofinvestments715處分資產(chǎn)溢價收入gainondisposalofassets7151處分資產(chǎn)溢價收入gainondisposalofassets748其它營業(yè)外收入othernon-operatingrevenue7481捐贈收入donationincome7482租金收入rentrevenue/income7483傭金收入commissionrevenue/income7484出售下腳及廢料收入revenuefro