會(huì)計(jì)英語專用詞匯與術(shù)語

1、會(huì)計(jì)科目英文Accountting ssystemm 會(huì)計(jì)系統(tǒng)Americaan Acccountiing Asssociaation 美國會(huì)計(jì)協(xié)協(xié)會(huì) Ameriican IInstittute oof CPAAs 美國注冊會(huì)會(huì)計(jì)師協(xié)會(huì)Audit 審審計(jì)Ballance sheett 資產(chǎn)負(fù)債表表Bookkkeepinng 簿記Cassh floow proospectts 現(xiàn)金流量預(yù)預(yù)測 Certifiicate in Innternaal Audditingg 內(nèi)部審計(jì)證證書Certiificatte in Managgementt Accoountinng 管理會(huì)計(jì)證證書 Certifi

2、icate Publiic Acccountaant 注冊會(huì)計(jì)師 Cost accouuntingg 成本會(huì)計(jì)Exteernal userss 外部使用者者Finanncial accouuntingg 財(cái)務(wù)會(huì)計(jì)Finanncial Accouuntingg Stanndardss Boarrd 財(cái)務(wù)會(huì)計(jì)準(zhǔn)準(zhǔn)則委員會(huì)Finaanciall foreecast 財(cái)務(wù)預(yù)測Generrally acceppted aaccounnting princcipless 公認(rèn)會(huì)計(jì)原原則Generall-purppose iinformmationn 通用目的信信息 Goverrnmentt Accooun

3、tinng Offfice 政府會(huì)計(jì)辦辦公室Income stateement 損益表Instiitute of Innternaal Audditorss 內(nèi)部審計(jì)師師協(xié)會(huì)Instituute off Manaagemennt Acccountaants 管理會(huì)計(jì)師師協(xié)會(huì)Integriity 整合性Interrnal aauditiing 內(nèi)部審計(jì)Interrnal ccontrool strructurre 內(nèi)部控制結(jié)結(jié)構(gòu)Interrnal RRevenuue Serrvice 國內(nèi)收入署署Interrnal uusers 內(nèi)部使用者者M(jìn)anaggementt accoountinng 管

4、理會(huì)計(jì)Return of innvestmment 投資回報(bào)Retuurn onn inveestmennt 投資報(bào)酬Securitties aand Exxchangge Commmissiion 證券交易委委員會(huì)Stateement of caash fllow 現(xiàn)金流量表表Statemeent off finaanciall posiition 財(cái)務(wù)狀況表表Tax aaccounnting 稅務(wù)會(huì)計(jì)Accouuntingg equaation 會(huì)計(jì)等式Artiiculattion 勾稽關(guān)系A(chǔ)ssetts 資產(chǎn)Businness eentityy 企業(yè)個(gè)體Capiital sstock 股

5、本Coorporaation 公司Coost prrincipple 成本原則Crediitor 債權(quán)人Deflaation 通貨緊縮Discclosurre ddiscloose 批露Expennses 費(fèi)用Financcial sstatemment 財(cái)務(wù)報(bào)表Finanncial activvitiess 籌資活動(dòng)Going-cconcerrn asssumptiion 持續(xù)經(jīng)營假假設(shè)Inflaation 通貨膨漲 Inveestingg actiivitiees 投資活動(dòng)Liabbilitiies 負(fù)債Negattive ccash fflow 負(fù)現(xiàn)金流量量Opeeratinng act

6、tivitiies 經(jīng)營活動(dòng)Ownerss equiity 所有者權(quán)益益Partnnershiip 合伙企業(yè)Posittive ccash fflow 正現(xiàn)金流量量Retaineed earrning 留存利潤Reveenue 收入Sole proprrietorrship 獨(dú)資企業(yè) SSolvenncy 清償能力Stablle-dolllar aassumpption 穩(wěn)定貨幣假假設(shè)Stockkholdeers 股東Sttockhoolderss equiity 股東權(quán)益Windoow dreessingg 門面粉飾Accouunt 帳戶 會(huì)計(jì)英文(中英英文對照) 一、資產(chǎn)類 AAssets

7、s 流動(dòng)資產(chǎn) Cuurrentt asseets 貨幣資金 Caash annd cassh equuivaleents 1001 現(xiàn)金金 Cashh 1002 銀行行存款 Cashh in bbank 1009 其他他貨幣資金 Otheer cassh andd cashh equiivalennts 1009011 外埠存款 Otheer citty Cassh in bank 1009022 銀行本票 Cashhierss cheqque 1009033 銀行匯票 Bankk drafft 1009044 信用卡 Creddit caard 1009055 信用證保證證金 L/C Gua

8、raantee depossits 1009066 存出投資款 Refunndablee depoosits 1101 短期期投資 Shorrt-terrm invvestmeents 1101011 股票 Shorrt-terrm invvestmeents - stocck 1101022 債券 Shorrt-terrm invvestmeents - corpporatee bondds 1101033 基金 Shorrt-terrm invvestmeents - corpporatee fundds 1101100 其他 Shorrt-terrm invvestmeents - ot

9、heer 1102 短期期投資跌價(jià)準(zhǔn)準(zhǔn)備 Shorrt-terrm invvestmeents ffallinng priice reeservees 應(yīng)收款 Acccount receiivablee 1111 應(yīng)收收票據(jù) Notee receeivablle 銀行承兌匯票 Bank accepptancee 商業(yè)承兌匯票 Tradee acceeptancce 1121 應(yīng)收收股利 Dividdend rreceivvable 1122 應(yīng)收收利息 Inteerest receiivablee 1131 應(yīng)收收賬款 Accoount rreceivvable 1133 其他他應(yīng)收款 Oth

10、eer nottes reeceivaable 1141 壞賬賬準(zhǔn)備 Bad debt reserrves 1151 預(yù)付付賬款 Advaance mmoney 1161 應(yīng)收收補(bǔ)貼款 Coveer defficit by sttate ssubsiddies oof recceivabble 庫存資產(chǎn) Innventoories 1201 物資資采購 Suppllies ppurchaasing 1211 原材材料 Raw materrials 1221 包裝裝物 Wrapppage 1231 低值值易耗品 Low-valuee conssumptiion gooods 1232 材料料成本

11、差異 Mateerialss costt variiance 1241 自制制半成品 Semii-Finiished goodss 1243 庫存存商品 Finiished goodss 1244 商品品進(jìn)銷差價(jià) Diffferencces beetweenn purcchasinng andd sellling pprice 1251 委托托加工物資 Workk in pprocesss - ooutsouurced 1261 委托托代銷商品 Trusst to and ssell tthe gooods oon a ccommisssion basiss 1271 受托托代銷商品 Comm

12、missiooned aand seell thhe gooods onn a coommisssion bbasis 1281 存貨貨跌價(jià)準(zhǔn)備 Inveentoryy fallling pprice reserrves 1291 分期期收款發(fā)出商商品 Colllect mmoney and ssend oout thhe gooods byy stagges 1301 待攤攤費(fèi)用 Deferrred aand prrepaidd expeenses 長期投資 Loong-teerm innvestmment 1401 長期期股權(quán)投資 Longg-termm inveestmennt on s

13、tockks 1401011 股票投資 Inveestmennt on stockks 1401022 其他股權(quán)投投資 Otheer invvestmeent onn stoccks 1402 長期期債權(quán)投資 Longg-termm inveestmennt on bondss 1402011 債券投資 Inveestmennt on bondss 1402022 其他債權(quán)投投資 Otheer invvestmeent onn bondds 1421 長期期投資減值準(zhǔn)準(zhǔn)備 Longg-termm inveestmennts deepreciiationn reseerves 股權(quán)投資減值準(zhǔn)準(zhǔn)備

14、 Stocck rigghts iinvesttment depreeciatiion reeservees 債權(quán)投資減值準(zhǔn)準(zhǔn)備 Bcreeditorrs riights invesstmentt deprreciattion rreservves 1431 委托托貸款 Entrrust lloans 1431011 本金 Prinncipall 1431022 利息 Inteerest 1431033 減值準(zhǔn)備 Deprreciattion rreservves 固定資產(chǎn) Fiixed aassetss1501 固定定資產(chǎn) Fixeed asssets 房屋 Buillding 建筑物 St

15、rructurre 機(jī)器設(shè)備 Maachineery eqquipmeent 運(yùn)輸設(shè)備 Trranspoortatiion faacilitties 工具器具 Innstrumments and iimplemment 1502 累計(jì)計(jì)折舊 Accummulateed deppreciaation 1505 固定定資產(chǎn)減值準(zhǔn)準(zhǔn)備 Fixeed asssets ddeprecciatioon resservess 房屋、建筑物減減值準(zhǔn)備 Buillding/struccture depreeciatiion reeservees 機(jī)器設(shè)備減值準(zhǔn)準(zhǔn)備 Machhineryy equiipmentt

16、 deprreciattion rreservves 1601 工程程物資 Projject ggoods and mmateriial 1601011 專用材料 Speccial-ppurposse matteriall 1601022 專用設(shè)備 Speccial-ppurposse equuipmennt 1601033 預(yù)付大型設(shè)設(shè)備款 Prepaaymentts for equippment 1601044 為生產(chǎn)準(zhǔn)備備的工具及器器具 Prepparatiive innstrumments and iimplemment ffor faabricaate 1603 在建建工程 Cons

17、structtion-iin-proocess 安裝工程 Errectioon worrks 在安裝設(shè)備 EErectiing eqquipmeent-inn-proccess 技術(shù)改造工程 Technnical innovvationn projject 大修理工程 GGeneraal overhaaul prrojectt 1605 在建建工程減值準(zhǔn)準(zhǔn)備 Consstructtion-iin-proocess depreeciatiion reeservees 1701 固定定資產(chǎn)清理 Liquiidatioon of fixedd asseets 無形資產(chǎn) Inntangiible aa

18、ssetss1801 無形形資產(chǎn) Intaangiblle asssets 專利權(quán) Pattents 非專利技術(shù) NNon-Paatentss 商標(biāo)權(quán) Traademarrks, TTrade namess 著作權(quán) Coppyrighhts 土地使用權(quán) TTenuree 商譽(yù) Gooddwill 1805 無形形資產(chǎn)減值準(zhǔn)準(zhǔn)備 Intaangiblle Asssets ddeprecciatioon resservess 專利權(quán)減值準(zhǔn)備備 Pateent riights depreeciatiion reeservees 商標(biāo)權(quán)減值準(zhǔn)備備 traddemarkk righhts deeprec

19、iiationn reseerves 1815 未確確認(rèn)融資費(fèi)用用 Unaccknowlledgedd finaanciall charrges 待處理財(cái)產(chǎn)損溢溢 Waitt deall asseets looss orr incoome 1901 長期期待攤費(fèi)用 Longg-termm defeerred and pprepaiid exppensess 1911 待處處理財(cái)產(chǎn)損溢溢 Waitt deall asseets looss orr incoome 1911011待處理流動(dòng)動(dòng)資產(chǎn)損溢 Waitt deall intaangiblle asssets lloss oor inccom

20、e 1911022待處理固定定資產(chǎn)損溢 Waitt deall fixeed asssets lloss oor inccome 二、負(fù)債類 LLiabillity 短期負(fù)債 Cuurrentt liabbilityy 2101 短期期借款 Shorrt-terrm borrrowinng 2111 應(yīng)付付票據(jù) Notees payyable 銀行承兌匯票 Bank accepptancee 商業(yè)承兌匯票 Tradee acceeptancce 2121 應(yīng)付付賬款 Accoount ppayablle 2131 預(yù)收收賬款 Depoosit rreceivved 2141 代銷銷商品款 Pr

21、oxyy salee goodds revvenue 2151 應(yīng)付付工資 Accruued waages 2153 應(yīng)付付福利費(fèi) Accrrued wwelfarrism 2161 應(yīng)付付股利 Diviidendss payaable 2171 應(yīng)交交稅金 Tax payabble 2171011 應(yīng)交增值稅 valuee addeed taxx payaable 217101101 進(jìn)項(xiàng)稅額 Withhholdinngs onn VAT 217101102 已交稅金 Payiing taax 217101103 轉(zhuǎn)出未交增增值稅 Unpaaid VAAT chaangeovver 2171

22、01104 減免稅款 Tax deducction 217101105 銷項(xiàng)稅額 Substtituteed monney onn VAT 217101106 出口退稅 Tax reimbbursemment ffor exxport 217101107 進(jìn)項(xiàng)稅額轉(zhuǎn)轉(zhuǎn)出 Channgeoveer witthnolddings on VAAT 217101108 出口抵減內(nèi)內(nèi)銷產(chǎn)品應(yīng)納納稅額 Expoort deeduct domesstic ssales goodss tax 217101109 轉(zhuǎn)出多交增增值稅 Overrpaid VAT cchangeeover 217101110 未交增

23、值稅 Unpaaid VAAT 2171022 應(yīng)交營業(yè)稅 Busiiness tax ppayablle 2171033 應(yīng)交消費(fèi)稅 Consuumptioon taxx payaable 2171044 應(yīng)交資源稅 Resoourcess tax payabble 2171055 應(yīng)交所得稅 Incoome taax payyable 2171066 應(yīng)交土地增增值稅 Increement tax oon lannd vallue paayablee 2171077 應(yīng)交城市維維護(hù)建設(shè)稅 Tax for mmaintaainingg and buildding ccitiess payaa

24、ble 2171088 應(yīng)交房產(chǎn)稅 Houssing pproperrty taax payyable 2171099 應(yīng)交土地使使用稅 Tenuure taax payyable 2171100 應(yīng)交車船使使用稅 Vehiicle aand veessel usagee liceense pplate tax(VVVULPTT) payyable 2171111 應(yīng)交個(gè)人所所得稅 Perssonal incomme taxx payaable 2176 其他他應(yīng)交款 Otheer funnd in confoormityy withh payiing 2181 其他他應(yīng)付款 Otheer p

25、ayyabless 2191 預(yù)提提費(fèi)用 Drawiing exxpensee in aadvancce 其他負(fù)債 Otther lliabillitiess 2201 待轉(zhuǎn)轉(zhuǎn)資產(chǎn)價(jià)值 Pendding cchangeeroverr asseets vaalue 2211 預(yù)計(jì)計(jì)負(fù)債 Anticcipatiion liiabiliities 長期負(fù)債 Loong-teerm Liiabiliities 2301 長期期借款 Longg-termm loanns 一年內(nèi)到期的長長期借款 Longg-termm loanns duee withhin onne yeaar 一年后到期的長長期借款

26、Longg-termm loanns duee overr one year 2311 應(yīng)付付債券 Bondds payyable 2311011 債券面值 Facee valuue, Paar vallue 2311022 債券溢價(jià) Premiium onn bondds 2311033 債券折價(jià) Disccount on boonds 2311044 應(yīng)計(jì)利息 Accrrued iintereest 2321 長期期應(yīng)付款 Longg-termm accoount ppayablle 應(yīng)付融資租賃款款 Accrrued finanncial leasee outllay 一年內(nèi)到期的長長期

27、應(yīng)付 Longg-termm accoount ppayablle duee withhin onne yeaar 一年后到期的長長期應(yīng)付 Longg-termm accoount ppayablle oveer onee yearr 2331 專項(xiàng)項(xiàng)應(yīng)付款 Speccial ppayablle 一年內(nèi)到期的專專項(xiàng)應(yīng)付 Longg-termm speccial ppayablle duee withhin onne yeaar 一年后到期的專專項(xiàng)應(yīng)付 Longg-termm speccial ppayablle oveer onee yearr 2341 遞延延稅款 Defeerral tax

28、ess 三、所有者權(quán)益益類 OWNEERS EEQUITYY 資本 Capiita 3101 實(shí)收收資本(或股本) Paiid-up capittal(orr stocck) 實(shí)收資本 Paaicl-uup cappital 實(shí)收股本 Paaid-upp stocck 3103 已歸歸還投資 Inveestmennt Retturnedd 公積 3111 資本本公積 Capiital rreservve 3111011 資本(或股本)溢價(jià) Cpittal(orr Stocck) prremiumm 3111022 接受捐贈(zèng)非非現(xiàn)金資產(chǎn)準(zhǔn)準(zhǔn)備 Receeive nnon-caash doonat

29、e reserrve 3111033 股權(quán)投資準(zhǔn)準(zhǔn)備 Stocck rigght innvestmment rreservves 3111055 撥款轉(zhuǎn)入 Alloccate ssums cchangeeover in 3111066 外幣資本折折算差額 Foreeign ccurrenncy caapitall 3111077 其他資本公公積 Otheer cappital reserrve 3121 盈余余公積 Surpllus reseerves 3121011 法定盈余公積 Legaal surrplus 3121022 任意盈余公公積 Freee surpplus rreservve

30、s 3121033 法定公益金 Legaal pubblic wwelfarre funnd 3121044 儲(chǔ)備基金 Reseerve ffund 3121055 企業(yè)發(fā)展基基金 Enterrprisee expaansionn fundd 3121066 利潤歸還投投資 Proffits ccapitaalizadd on rreturnn of iinvesttment 利潤 Proffits 3131 本年年利潤 Currrent yyear pprofitts 3141 利潤潤分配 Proffit diistribbutionn 3141011 其他轉(zhuǎn)入 OOther changge

31、overr in 3141022 提取法定盈盈余公積 Withhdrawaal leggal suurpluss 3141033 提取法定公公益金 Withhdrawaal leggal puublic welfaare fuunds 3141044 提取儲(chǔ)備基基金 Withhdrawaal resserve fund 3141055 提取企業(yè)發(fā)發(fā)展基金 Withhdrawaal resserve for bbusineess exxpansiion 3141066 提取職工獎(jiǎng)獎(jiǎng)勵(lì)及福利基基金 Withhdrawaal staaff annd worrkers bonuus andd welf

32、fare ffund 3141077 利潤歸還投投資 Proofits capittalizeed on returrn of invesstmentt 3141088 應(yīng)付優(yōu)先股股股利 Prefeerred Stockk diviidendss payaable 3141099 提取任意盈盈余公積 Withhdrawaal othher coommon accummulatiion fuund 3141100 應(yīng)付普通股股股利 Commmon Sttock ddivideends ppayablle 3141111 轉(zhuǎn)作資本(或股本)的普通股股股利 Commmon Sttock ddivid

33、eends cchangee to aassetss(or sstock) 3141155 未分配利潤 Undiistribbuted profiit 四、成本類 CCost 4101 生產(chǎn)產(chǎn)成本 Costt of mmanufaacturee 4101011 基本生產(chǎn)成成本 Base cost of maanufaccture 4101022 輔助生產(chǎn)成成本 Auxilliary cost of maanufaccture 4105 制造造費(fèi)用 Manuufactuuring overhhead 材料費(fèi) Matterialls 管理人員工資 Execuutive Salarries 獎(jiǎng)金 W

34、agees 退職金 Rettiremeent alllowannce 補(bǔ)貼 Bonuus 外保勞務(wù)費(fèi) OOutsouurcingg fee 福利費(fèi) Empployeee beneefits/welfaare 會(huì)議費(fèi) Connferennce 加班餐費(fèi) Sppeciall dutiies 市內(nèi)交通費(fèi) BBusineess trraveliing 通訊費(fèi) Corrrespoondencce 電話費(fèi) Corrrespoondencce 水電取暖費(fèi) WWater and SSteam 稅費(fèi) Taxees andd duess 租賃費(fèi) Rennt 管理費(fèi) Maiintenaance 車輛維護(hù)費(fèi) VVeh

35、iclles maaintennance 油料費(fèi) Vehhicless mainntenannce 培訓(xùn)費(fèi) Eduucatioon andd traiining 接待費(fèi) Enttertaiinmentt 圖書、印刷費(fèi) Bookss and printting 運(yùn)費(fèi) Trannsportatioon 保險(xiǎn)費(fèi) Inssurancce preemium 支付手續(xù)費(fèi) CCommisssion 雜費(fèi) Sunddry chhargess 折舊費(fèi) Deppreciaation expennse 機(jī)物料消耗 AArticlle of consuumptioon 勞動(dòng)保護(hù)費(fèi) LLabor proteection

36、n feess 季節(jié)性停工損失失 Losss on sseasonnalityy cesssationn 4107 勞務(wù)務(wù)成本 Servvice ccosts 五、損益類 PProfitt and loss 收入 Incoome 業(yè)務(wù)收入 OPPERATIING INNCOME 5101 主營營業(yè)務(wù)收入 Primme opeeratinng revvenue 產(chǎn)品銷售收入 Saless reveenue 服務(wù)收入 Seervicee reveenue 5102 其他他業(yè)務(wù)收入 Otheer opeeratinng revvenue 材料銷售 Saales mmateriials 代購代售 包裝

37、物出租 WWrappaage leease 出讓資產(chǎn)使用權(quán)權(quán)收入 Remisse rigght off asseets reevenuee 返還所得稅 RReimbuursemeent off incoome taax 其他收入 Otther rrevenuue 5201 投資資收益 Inveestmennt inccome 短期投資收益 Curreent innvestmment iincomee 長期投資收益 Long-term invesstmentt incoome 計(jì)提的委托貸款款減值準(zhǔn)備 Withhdrawaal of entruust looans rreservves 5203

38、 補(bǔ)貼貼收入 Subsiidize revennue 國家扶持補(bǔ)貼收收入 Subssidizee reveenue ffrom ccountrry 其他補(bǔ)貼收入 Otherr subssidizee reveenue 5301 營業(yè)業(yè)外收入 NON-OPERAATING INCOMME 非貨幣性交易收收益 Non-cash deal incomme 現(xiàn)金溢余 Caash ovveragee 處置固定資產(chǎn)凈凈收益 Net incomme on dispoosal oof fixxed asssets 出售無形資產(chǎn)收收益 Incoome onn salees of intanngiblee ass

39、eets 固定資產(chǎn)盤盈 Fixedd asseets innventoory prrofit 罰款凈收入 NNet ammercemment iincomee 支出 Outllay 業(yè)務(wù)支出 Reevenuee charrges 5401 主營營業(yè)務(wù)成本 Operratingg costts 產(chǎn)品銷售成本 Cost of gooods ssold 服務(wù)成本 Coost off servvice 5402 主營營業(yè)務(wù)稅金及及附加 Tax and aassociiate cchargee 營業(yè)稅 Salles taax 消費(fèi)稅 Connsumpttion ttax 城市維護(hù)建設(shè)稅稅 Tax ffo

40、r maaintaiining and bbuildiing ciities 資源稅 Ressourcees taxx 土地增值稅 IIncremment ttax onn landd valuue 5405 其他他業(yè)務(wù)支出 Otheer bussinesss expeense 銷售其他材料成成本 Otheer cosst of materrial ssale 其他勞務(wù)成本 Otherr costt of sservicce 其他業(yè)務(wù)稅金及及附加費(fèi) Otheer taxx and assocciate chargge 費(fèi)用 Expeenses 5501 營業(yè)業(yè)費(fèi)用 Operratingg ex

41、peenses 代銷手續(xù)費(fèi) CConsiggnmentt commmissioon chaarge 運(yùn)雜費(fèi) Traanspottationn 保險(xiǎn)費(fèi) Inssurancce preemium 展覽費(fèi) Exhhibitiion feees 廣告費(fèi) Advvertissing ffees 5502 管理理費(fèi)用 Adminnistraative expennses 職工工資 Sttaff SSalariies 修理費(fèi) Reppair cchargee 低值易耗攤銷 Articcle off conssumptiion 辦公費(fèi) Offfice aallowaance 差旅費(fèi) Traavelliing

42、exxpensee 工會(huì)經(jīng)費(fèi) Laabour unionn expeendituure 研究與開發(fā)費(fèi) Reseaarch aand deeveloppment expennse 福利費(fèi) Empployeee beneefits/welfaare 職工教育經(jīng)費(fèi) Persoonnel educaation 待業(yè)保險(xiǎn)費(fèi) UUnemplloymennt inssurancce 勞動(dòng)保險(xiǎn)費(fèi) LLabourr insuurancee 醫(yī)療保險(xiǎn)費(fèi) MMedicaal inssurancce 會(huì)議費(fèi) Cofferemcce 聘請中介機(jī)構(gòu)費(fèi)費(fèi) Inteermediiary oorganss 咨詢費(fèi) Connsu

43、lt fees 訴訟費(fèi) Leggal coost 業(yè)務(wù)招待費(fèi) BBusineess enntertaainmennt 技術(shù)轉(zhuǎn)讓費(fèi) TTechnoology transsfer ffees 礦產(chǎn)資源補(bǔ)償費(fèi)費(fèi) Mineeral rresourrces ccompennsatioon feees 排污費(fèi) Polllutioon disschargge feees 房產(chǎn)稅 Houusing propeerty ttax 車船使用稅 VVehiclle andd vesssel ussage llicensse plaate taax(VVUULPT) 土地使用稅 TTenuree tax 印花稅 St

44、aamp taax 5503 財(cái)務(wù)務(wù)費(fèi)用 Finannce chharge 利息支出 Innteresst excchangee 匯兌損失 Fooreignn exchhange loss 各項(xiàng)手續(xù)費(fèi) CChargee for troubble 各項(xiàng)專門借款費(fèi)費(fèi)用 Speccial-bborrowwing ccost 5601 營業(yè)業(yè)外支出 Nonbbusineess exxpendiiture 捐贈(zèng)支出 Doonatioon outtlay 減值準(zhǔn)備金 DDeprecciatioon resservess 非常損失 Exxtraorrdinarry losss 處理固定資產(chǎn)凈凈損失 Net

45、loss on diisposaal of fixedd asseets 出售無形資產(chǎn)損損失 Losss on ssales of inntangiible aassetss 固定資產(chǎn)盤虧 Fixedd asseets innventoory looss 債務(wù)重組損失 Loss on arrrangeement 罰款支出 Ammercemment ooutlayy 5701 所得得稅 Incoome taax 以前年度損益調(diào)調(diào)整 Prioor yeaar inccome aadjusttment 專業(yè)術(shù)語consisttency 一貫性 substannce ovver foorm 實(shí)質(zhì)重于形

46、形式 materiaality 重要性 prudennce 謹(jǐn)慎性 currentt asseet 流動(dòng)資產(chǎn) non-cuurrentt asseet 非流動(dòng)資產(chǎn) round iit up, rounnd it down 四舍五入 continggent lliabillity 或有負(fù)債 creditoor 債權(quán)人renderiing off servvice 提供勞務(wù) royaltiies 版稅 bonus sshare 分紅股 redemptte shaare 贖回股份 debentuure 債券 credit 貸方 depreciiationn 折舊 residuaal vallue 剩

47、余價(jià)值accountting ttreatmment 會(huì)計(jì)處理 accruall conccept 權(quán)責(zé)發(fā)生制制概念net boook vallue 賬面凈值 straighht linne metthod 直線法 carryinng amoount 資產(chǎn)凈值（資資產(chǎn)累計(jì)折折舊減值）rule off thummb 經(jīng)驗(yàn)法 contribbutionn marggin 邊際貢獻(xiàn) deferreed inccome 遞延收入 financee leasse 融資租賃 cash eqquivallents 現(xiàn)金等價(jià)物 operatiing leease 經(jīng)營租賃 capitall apprrecia

48、ttion 資本增值 amortizzationn 分?jǐn)俰ncremeental budgeet 增量預(yù)算 zero baased bbudgett 零基預(yù)算 continuuous bbudgett 滾動(dòng)預(yù)算 deferreed taxx 遞延稅款 permaneent diiffereence 永久性差異 timing diffeerencee 時(shí)間性差異異flow thhroughh methhod 應(yīng)付稅款法 events afterr balaance ssheet date 資產(chǎn)負(fù)債表表日后事項(xiàng) return on innvestmment (ROI) 投資回報(bào)率 profit b

49、eforre intterestt and tax 息稅前利潤 profit margiin 利潤率 retrosppectivve appplicattion 追溯調(diào)整法 prospecctive appliicatioon 未來適用法 英文會(huì)計(jì)報(bào)表 利潤表 INCCOME SSTATEMMENT 項(xiàng) 目 ITEMMS 產(chǎn)品銷銷售收入Saless of pproduccts 其中：出口產(chǎn)品品銷售收入Incluuding：Exporrt salles 減：銷售售折扣與折讓讓Less：Saless disccount and aallowaances 產(chǎn)品銷售凈額NNet saales oof

50、prooductss 減：產(chǎn)品品銷售稅金Less：Saless tax 產(chǎn)品銷售成本CCost oof salles 其其中：出口產(chǎn)產(chǎn)品銷售成本本Incluuding：Cost of exxport saless 產(chǎn)品銷售毛利GGross profiit on saless 減：銷售售費(fèi)用Less：Selliing exxpensees 管理費(fèi)用Genneral and aadminiistrattive eexpensses 財(cái)財(cái)務(wù)費(fèi)用Finanncial expennses 其中：利息支出出(減利息收入) Inccludinng：Interrest eexpensses (mminus i

51、nterrest iincome) 匯兌損失(減匯匯兌收益) Excchangee lossses(miinus eexchannge gaains) 產(chǎn)品銷售利潤PProfitt on ssales 加：其其他業(yè)務(wù)利潤潤Add：profiit froom othher opperatiions 營業(yè)利潤Opperatiing prrofit 加加：投資收益益Add：Incomme on invesstmentt 加：營業(yè)外收入入Add：Non-ooperatting iincomee 減：營業(yè)外支出出Less：Non-ooperatting eexpensses 加：以前年年度損益調(diào)整整Ad

52、d：adjusstmentt of lloss aand gaain foor preeviouss yearrs 利潤總額Tottal prrofit 減：所得得稅Less：Incomme taxx 凈利潤Net pprofitt 資產(chǎn)負(fù)債債表 BALAANCE SSHEET資產(chǎn)ASSETTS 流動(dòng)資產(chǎn)CURREENT ASSSETS 現(xiàn)金Cash oon hannd 備用金Prettty cassh 銀行存款Cassh in bankss 有價(jià)證券Markeetablee receiivablee 應(yīng)收收票據(jù)Notess receeivablle 應(yīng)收帳款A(yù)cccountss receei

53、vablle 減：壞帳帳準(zhǔn)備Less：allowwance for bbad deebts 預(yù)付貨款Prepaaymentts-supppliess 內(nèi)部往來Intter-coompanyy accoounts 其他他應(yīng)收款Otherr receeivablles 待攤費(fèi)用Prepaaid annd defferredd expeenses存貨Invenntoriees 減：存貨貨變現(xiàn)損失準(zhǔn)準(zhǔn)備： Less：allowwance on innventoory reeductiion too markket 已轉(zhuǎn)未完工生產(chǎn)產(chǎn)成本Transsferreed in produuctionn cost

54、t trannsformming 一年內(nèi)到期的長長期投資Maturred loong tiime innvestmments withiin a yyear 流動(dòng)資產(chǎn)合計(jì)TTotal curreent asssets 長期投資： LONGG TERMM INVEESTMENNT長期投資Lonng terrm invvestmeents 撥付所屬屬資金Fundss to bburnchhs 一年以上的應(yīng)收收款項(xiàng)Accouunts rreceivvable over a yeaar 固定資產(chǎn)： FIXEED ASSSETS 固定資產(chǎn)原價(jià)FFixed assetts-cosst 減減：累計(jì)折舊舊Le

55、ss: accumullated depreeciatiion 固定資產(chǎn)凈值FFixed assetts-nett valuue 固定資產(chǎn)產(chǎn)清理Dispoosal oof fixxed asssets 融資租入固定資資產(chǎn)原價(jià)：Fixedd asseets-coost onn finaanciall leasse 減：融資租入固固定資產(chǎn)折舊舊Less：accumuulatedd deprreciattion 融資租入固定資資產(chǎn)凈值：Fixedassetts-nett valuue on finanncial leasee 在建工程： CCONSTRRUCTIOON WORRK IN PROCEE

56、SS 無形資產(chǎn)INTANNGIBLEE ASSEETS場地使用權(quán)Riight tto thee use of a site 工業(yè)產(chǎn)權(quán)權(quán)及專有技術(shù)術(shù)Indusstriall propperty rightt and pateents 其他無形資產(chǎn)OOtherintanngiblees 無形資產(chǎn)產(chǎn)合計(jì)Totall intaangiblle asssets 其它資產(chǎn)OTHHER ASSSETS 開辦費(fèi)Organnizatiion exxpensees 遞延投資資損失Deferrred iinvesttment籌建期間匯兌損損失Exchaange llossess duriing orrganizza

57、tionn periiod loosses 遞延稅款借項(xiàng)DDebit side of deeferreed taxx 其他遞延延支出Otherr defeerred expennditurres 待轉(zhuǎn)銷匯兌損益益Prepaaid annd defferredd exchhange loss 其他遞延延借款Debitt sidee of oother deferrred 其他資產(chǎn)合計(jì)TTotal otherr Asseets 資產(chǎn)總計(jì)TOTALL ASSEETS 負(fù)債及所有者權(quán)權(quán)LIABIILITIEES ANDD CAPIITAL 流動(dòng)負(fù)債：CURRENNT LIAABILITTIES 短期借

58、款Shoort teerm looans 應(yīng)付票據(jù)Notess payaable 應(yīng)付帳款A(yù)ccouunts ppayablle 內(nèi)部往來Intter-coompanyy accoounts 預(yù)收貨款I(lǐng)temss receeived in addvancee-suppplies 應(yīng)付工資Acccrued ppayrolll 應(yīng)交稅金Taxess payaable 應(yīng)付股利Dividdends payabble 其他應(yīng)付款Otther ppayablles 預(yù)提費(fèi)用Accruued exxpensees 職工獎(jiǎng)勵(lì)及福利利費(fèi)用Bonuss and welfaare fuunds 一年內(nèi)到期的長長期

59、負(fù)債Maturred loong teerm liiabiliities withiin a yyear 其他流動(dòng)負(fù)債OOther curreent liiabiliities 流動(dòng)負(fù)負(fù)債合計(jì)Totall currrent lliabillitiess 長期負(fù)債：LOONG TEERM LIIABILIITIES 長期借款long term loanss 應(yīng)付公司司債Bonds paayablee 應(yīng)公司債債溢價(jià)（折價(jià)價(jià)）Premiium onn bondds payyable（discoount）一年以上的應(yīng)付付款項(xiàng)Accouunts ppayablle oveer a yyear 長期負(fù)負(fù)

60、債合計(jì)：Totall longg termm liabbilitiies 其他負(fù)債： OOTHER LIABIILITIEES 籌建期間間匯兌收益Exchaange ggains durinng orgganizaation periood 遞延投資資收益Deferrred iinvesttment gainss 遞遞延稅款貸項(xiàng)項(xiàng)Crediit sidde of deferrred ttax 其他遞延貸項(xiàng)CCreditt sidee of oother tax 待待轉(zhuǎn)銷匯兌收收益Prepaaid annd defferredd exchhange profiit 其他負(fù)債合計(jì)TTotal ot