會(huì)計(jì)常用英語

1、現(xiàn)金 Caash iin haand 銀行存款 Cashh in bankk 其他貨幣資資金-外埠埠存款Otther moneetaryy asssets - caash iin otther citiies 其他貨幣資資金-銀行行本票 OOtherr monnetarry asssetss - ccashiiers chheck 其他貨幣資資金-銀行行匯票 OOtherr monnetarry asssetss - bbank drafft 其他貨幣資資金-信用用卡 Otther moneetaryy asssets - crreditt carrds 其他貨幣資資金-信用用證保證金金 Ot

2、hher mmonettary asseets - L/CC deppositt 其他貨幣資資金-存出出投資款 Otheer moonetaary aassetts - cashh forr invvestmment 短期投資-股票投資資 Invvestmmentss - SShortt terrm - stoccks 短期投資-債券投資資 Invvestmmentss - SShortt terrm - bondds 短期投資-基金投資資 Invvestmmentss - SShortt terrm - fundds 短期投資-其他投資資 Invvestmmentss - SShortt t

3、errm - otheers 短期投資跌跌價(jià)準(zhǔn)備 Provvisioon foor shhort-termm invvestmment 長期股權(quán)投投資-股票票投資 LLong termm equuity inveestmeent - stoocks 長期股權(quán)投投資-其他他股權(quán)投資資 Lonng teerm eequitty innvesttmentt - ootherrs 長期債券投投資-債券券投資 LLong termm seccuritties inveestemmnt - bonnds 長期債券投投資-其他他債權(quán)投資資 Lonng teerm ssecurritiees innvestt

4、mentt - ootherrs 長期投資減減值準(zhǔn)備 Provvisioon foor loong-tterm inveestmeent 應(yīng)收票據(jù) Notees reeceivvablee 應(yīng)收股利 Diviidendds reeceivvablee 應(yīng)收利息 Inteerestt recceivaable 應(yīng)收帳款 Tradde deebtorrs 壞帳準(zhǔn)備- 應(yīng)收帳帳款 Prrovission for doubbtfull debbts - traade ddebtoors 預(yù)付帳款 Preppaymeent 應(yīng)收補(bǔ)貼款款 Alllowannce rreceiivablle 其他應(yīng)收款款

5、Othher ddebtoors 壞帳準(zhǔn)備- 其他應(yīng)應(yīng)收款 PProviisionn forr douubtfuul deebts - otther debttors 其他流動(dòng)資資產(chǎn) Otther currrent asseets 物資采購 Purcchasee 原材料 RRaw mmaterrialss 包裝物 PPackiing mmaterrialss 低值易耗品品 Loww vallue cconsuumblees 材料成本差差異 Maateriial ccost diffferennce 自制半成品品 Sellf-maanufaacturred ggoodss 庫存商品 Finiis

6、hedd gooods 商品進(jìn)銷差差價(jià) Diifferrencee bettweenn purrchasse & salees off commmodiitiess 委托加工物物資 Coonsiggned proccessiiong mateeriall 委托代銷商商品 Coonsiggnmennt-ouut 受托代銷商商品 Coonsiggnmennt-inn 分期收款發(fā)發(fā)出商品 Goodds onn insstalmment salees 存貨跌價(jià)準(zhǔn)準(zhǔn)備 Prrovission for obsooletee stoocks 待攤費(fèi)用 Preppaid expeensess 待處理流動(dòng)動(dòng)資產(chǎn)

7、損益益 Unssettlled GG/L oon cuurrennt asssetss 待處理固定定資產(chǎn)損益益 Unssettlled GG/L oon fiixed asseets 委托貸款-本金 CConsiignmeent lloan - prrinciiple 委托貸款-利息 CConsiignmeent lloan - inntereest 委托貸款-減值準(zhǔn)備備 Connsignnmentt loaan - provvisioon 固定資產(chǎn)-房屋建筑筑物 Fiixed asseets - Buiildinngs 固定資產(chǎn)-機(jī)器設(shè)備備 Fixxed aassetts - Plannt

8、annd maachinnery 固定資產(chǎn)-電子設(shè)備備、器具及及家具 FFixedd asssets - Ellectrronicc Equuipmeent, furnniturre annd fiixturres 固定資產(chǎn)-運(yùn)輸設(shè)備備 Fixxed aassetts - Autoomobiiles 累計(jì)折舊 Accuumulaated deprreciaationn 固定資產(chǎn)減減值準(zhǔn)備 Impaairmeent oof fiixed asseets 工程物資-專用材料料 Proojectt matteriaal - speccificc matteriaals 工程物資-專用設(shè)備備 Proo

9、jectt matteriaal - speccificc equuipmeent 工程物資-預(yù)付大型型設(shè)備款 Projject mateeriall - pprepaaid ffor eequippmentt 工程物資-為生產(chǎn)準(zhǔn)準(zhǔn)備的工具具及器具 Projject mateeriall - ttoolss andd faccilitties for prodductiion 在建工程 Consstrucctionn in proggresss 在建工程減減值準(zhǔn)備 Impaairmeent oof coonstrructiion iin prrogreess 固定資產(chǎn)清清理 Diispossa

10、l oof fiixed asseets 無形資產(chǎn)-專利權(quán) Intaangibble aassetts - pateent 無形資產(chǎn)-非專利技技術(shù) Inntanggiblee asssets - inndusttriall proopertty annd knnow-hhow 無形資產(chǎn)-商標(biāo)權(quán) Intaangibble aassetts - traddemarrk riightss 無形資產(chǎn)-土地使用用權(quán) Inntanggiblee asssets - laand uuse rrightts 無形資產(chǎn)-商譽(yù) IIntanngiblle asssetss - ggoodwwill 無形資產(chǎn)減減值

11、準(zhǔn)備 Impaairmeent oof inntanggiblee asssets 長期待攤費(fèi)費(fèi)用 Deeferrred aassetts 未確認(rèn)融資資費(fèi)用 UUnreccogniized finaance feess 其他長期資資產(chǎn) Otther longg terrm asssetss 遞延稅款借借項(xiàng) Deeferrred aassetts deebitss 應(yīng)付票據(jù) Notees paayablle 應(yīng)付帳款 Tradde crredittors 預(yù)收帳款 Adannvancces ffrom custtomerrs 代銷商品款款 Connsignnmentt-in payaabless

12、 其他應(yīng)交款款 Othher ppayabble tto goovernnmentt 其他應(yīng)付款款 Othher ccrediitorss 應(yīng)付股利 Propposedd divvidennds 待轉(zhuǎn)資產(chǎn)價(jià)價(jià)值 Doonateed asssetss 預(yù)計(jì)負(fù)債 Accrrued liabbilitties 應(yīng)付短期債債券 Shhort-termm debbentuures payaable 其他流動(dòng)負(fù)負(fù)債 Otther currrent liabbilitties 預(yù)提費(fèi)用 Accrrued expeensess 應(yīng)付工資 Payrroll payaable 應(yīng)付福利費(fèi)費(fèi) Wellfaree p

13、ayyablee 短期借款-抵押借款款 Bannk looans - Shhort termm - ppledgged 短期借款-信用借款款 Bannk looans - Shhort termm - ccrediit 短期借款-擔(dān)保借款款 Bannk looans - Shhort termm - gguaraanteeed 一年內(nèi)到期期長期借款款 Lonng teerm lloanss duee witthin one yearr 一年內(nèi)到期期長期應(yīng)付付款 Loong tterm payaable due withhin oone yyear 長期借款 Bankk loaans - Lon

14、ng teerm 應(yīng)付債券-債券面值值 Bonnd paayablle - Par valuue 應(yīng)付債券-債券溢價(jià)價(jià) Bonnd paayablle - Exceess 應(yīng)付債券-債券折價(jià)價(jià) Bonnd paayablle - Disccountt 應(yīng)付債券-應(yīng)計(jì)利息息 Bonnd paayablle - Accrrued inteerestt 長期應(yīng)付款款 Lonng teerm ppayabble 專項(xiàng)應(yīng)付款款 Speecifiic paayablle 其他長期負(fù)負(fù)債 Otther longg terrm liiabillitiees 應(yīng)交稅金-所得稅 Tax payaable - in

15、ncomee taxx 應(yīng)交稅金-增值稅 Tax payaable - VAAT 應(yīng)交稅金-營業(yè)稅 Tax payaable - buusineess ttax 應(yīng)交稅金-消費(fèi)稅 Tax payaable - coonsummablee taxx 應(yīng)交稅金-其他 TTax ppayabble - othhers 遞延稅款貸貸項(xiàng) Deeferrred ttaxattion creddit 股本 Shhare capiital 已歸還投資資 Invvestmment retuurnedd 利潤分配-其他轉(zhuǎn)入入 Proofit apprropriiatioon - otheer trransffer

16、 iin 利潤分配-提取法定定盈余公積積 Proofit apprropriiatioon - stattutorry suurpluus reeservve 利潤分配-提取法定定公益金 Proffit aapproopriaationn - sstatuutoryy wellfaree resservee 利潤分配-提取儲(chǔ)備備基金 PProfiit appproppriattion - reeservve fuund 利潤分配-提取企業(yè)業(yè)發(fā)展基金金 Proofit apprropriiatioon - enteerpriise ddevellopmeent ffund 利潤分配-提取職工工獎(jiǎng)

17、勵(lì)及福福利基金 Proffit aapproopriaationn - sstafff bonnus aand wwelfaare ffund 利潤分配-利潤歸還還投資 PProfiit appproppriattion - reeturnn invvestmment by pprofiit 利潤分配-應(yīng)付優(yōu)先先股股利 Proffit aapproopriaationn - pprefeerencce shharess divvidennds 利潤分配-提取任意意盈余公積積 Proofit apprropriiatioon - otheer suurpluus reeservve 利潤分配-應(yīng)

18、付普通通股股利 Proffit aapproopriaationn - oordinnary sharres ddividdendss 利潤分配-轉(zhuǎn)作股本本的普通股股股利 PProfiit appproppriattion - orrdinaary ssharees diivideends convverteed too shaares 期初未分配配利潤 RRetaiined earnningss, beeginnning of tthe yyear 資本公積-股本溢價(jià)價(jià) Cappitall surrpluss - ssharee preemiumm 資本公積-接受捐贈(zèng)贈(zèng)非現(xiàn)金資資產(chǎn)準(zhǔn)備 Ca

19、piital surpplus - doonatiion rreserrve 資本公積-接受現(xiàn)金金捐贈(zèng) CCapittal ssurpllus - cassh doonatiion 資本公積-股權(quán)投資資準(zhǔn)備 CCapittal ssurpllus - invvestmment reseerve 資本公積-撥款轉(zhuǎn)入入 Cappitall surrpluss - ssubsiidiarry 資本公積-外幣資本本折算差額額 Cappitall surrpluss - fforeiign ccurreency trannslattion 資本公積-其他 CCapittal ssurpllus - ot

20、hhers 盈余公積-法定盈余余公積金 Surpplus reseerve - sttatuttory surpplus reseerve 盈余公積-任意盈余余公積金 Surpplus reseerve - otther surpplus reseerve 盈余公積-法定公益益金 Suurpluus reeservve - stattutorry weelfarre reeservve 盈余公積-儲(chǔ)備基金金 Surrpluss resservee - rreserrve ffund 盈余公積-企業(yè)發(fā)展展基金 SSurpllus rreserrve - entterprrise deveelop

21、mment fundd 盈余公積-利潤歸還還投資 SSurpllus rreserrve - retture inveestmeent bby innvesttmentt 主營業(yè)務(wù)收收入 Saales 主營業(yè)務(wù)成成本 Coost oof saales 主營業(yè)務(wù)稅稅金及附加加 Salles ttax 營業(yè)費(fèi)用 Operratinng exxpensses 管理費(fèi)用 Geneeral and admiinisttratiive eexpennses 財(cái)務(wù)費(fèi)用 Finaanciaal exxpensses 投資收益 Inveestmeent iincomme 其他業(yè)務(wù)收收入 Otther operr

22、atinng inncomee 營業(yè)外收入入 Nonn-opeeratiing iincomme 補(bǔ)貼收入 Subssidy incoome 其他業(yè)務(wù)支支出 Otther operratinng exxpensses 營業(yè)外支出出 Nonn-opeeratiing eexpennses 所得稅 IIncomme taax一、資資產(chǎn)類 aassetts 現(xiàn)金 caash oon haand 銀行存款 cashh in bankk 其他貨幣資資金 otther cashh andd cassh eqquivaalentt 短期投資 shorrt-teerm iinvesstmennt 短期投資跌跌

23、價(jià)準(zhǔn)備 shorrt-teerm iinvesstmennts ffalliing ppricee resservee 應(yīng)收票據(jù) notees reeceivvablee 應(yīng)收股利 diviidendd recceivaable 應(yīng)收利息 inteerestt recceivaable 應(yīng)收帳款 accoountss recceivaable 壞帳準(zhǔn)備 bad debtt resservee 預(yù)付帳款 advaance moneey 應(yīng)收補(bǔ)貼款款 covver ddeficcit rreceiivablle frrom sstatee subbsidiize 其他應(yīng)收款款 othher nno

24、tess recceivaable 在途物資 mateerialls inn traansitt 原材料 rraw mmaterrialss 包裝物 wwrapppage 低值易耗品品 loww-vallue cconsuumptiion ggoodss 庫存商品 finiishedd gooods 委托加工物物資 woork iin prrocesss-ouutsouurcedd 委托代銷商商品 trrust to aand ssell the goodds onn a ccommiissioon baasis 受托代銷商商品 coommisssionned aand ssell the g

25、oodds onn a ccommiissioon baasis 存貨跌價(jià)準(zhǔn)準(zhǔn)備 innventtory fallling pricce reeservve 分期收款發(fā)發(fā)出商品 colllect moneey annd seend oout tthe ggoodss by stagges 待攤費(fèi)用 defeerredd andd preepaidd exppensees 長期股權(quán)投投資 loong-tterm inveestmeent oon sttockss 長期債權(quán)投投資 loong-tterm inveestmeent oon boonds 長期投資減減值準(zhǔn)備 longg-terrm i

26、nnvesttmentt deppreciiatioon reeservve 固定資產(chǎn) fixeed asssetss 累計(jì)折舊 accuumulaated deprreciaationn 工程物資 projject goodds annd maateriial 在建工程 projject undeer coonstrructiion 固定資產(chǎn)清清理 fiixed asseets ddispoosal 無形資產(chǎn) intaangibble aassetts 開辦費(fèi) oorgannizattion/prelliminnary expeensess 長期待攤費(fèi)費(fèi)用 loong-tterm defee

27、rredd andd preepaidd exppensees 待處理財(cái)產(chǎn)產(chǎn)損溢 wwait deall asssets losss or incoome 二、負(fù)債類類 debbts 短期借款 shorrt-teerm lloan 應(yīng)付票據(jù) notees paayablle 應(yīng)付帳款 accoountss payyablee 預(yù)收帳款 advaance paymment 代銷商品款款 connsignnor ppayabble 應(yīng)付工資 accrrued payrroll 應(yīng)付福利費(fèi)費(fèi) acccruedd wellfariism 應(yīng)付股利 diviidendds paayablle 應(yīng)交稅金 tax payaable 其他應(yīng)交款款 acccruedd othher ppaymeents 其他應(yīng)付款款 othher ppayabble 預(yù)提費(fèi)用 drawwing expeensess in advaance 長期借款 longg-terrm looan 應(yīng)付債券 debeenturre paayablle 長期應(yīng)付