会计词汇中英文对照

相关推荐

会计词汇中英文对照

　　引导语：会计是以货币为主要计量单位，以提高经济效益为主要目标，运用专门方法对企业，机关，事业单位和其他组织的经济活动进行全面，综合，连续，系统地核算和监督。以下是百分网小编分享给大家的会计词汇中英文对照，欢迎阅读!

会计词汇中英文对照

　　基础词汇

　　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 - cashier‘s 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 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 - 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 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, furniture 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 - 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 Intangible 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 Consignment-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 term - 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 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 reserve

　　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 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 - other 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 expenses

　　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一、资产类 assets

　　现金 cash on hand

　　银行存款 cash in bank

　　其他货币资金 other cash and cash equivalent

　　短期投资 short-term investment

　　短期投资跌价准备 short-term investments falling price reserve

　　应收票据 notes receivable

　　应收股利 dividend receivable

　　应收利息 interest receivable

　　应收帐款 accounts receivable

　　坏帐准备 bad debt reserve

　　预付帐款 advance money

　　应收补贴款 cover deficit receivable from state subsidize

　　其他应收款 other notes receivable

　　在途物资 materials in transit

　　原材料 raw materials

　　包装物 wrappage

　　低值易耗品 low-value consumption goods

　　库存商品 finished goods

　　委托加工物资 work in process-outsourced

　　委托代销商品 trust to and sell the goods on a commission basis

　　受托代销商品 commissioned and sell the goods on a commission basis

　　存货跌价准备 inventory falling price reserve

　　分期收款发出商品 collect money and send out the goods by stages

　　待摊费用 deferred and prepaid expenses

　　长期股权投资 long-term investment on stocks

　　长期债权投资 long-term investment on bonds

　　长期投资减值准备 long-term investment depreciation reserve

　　固定资产 fixed assets

　　累计折旧 accumulated depreciation

　　工程物资 project goods and material

　　在建工程 project under construction

　　固定资产清理 fixed assets disposal

　　无形资产 intangible assets

　　开办费 organization/preliminary expenses

　　长期待摊费用 long-term deferred and prepaid expenses

　　待处理财产损溢 wait deal assets loss or income

　　二、负债类 debts

　　短期借款 short-term loan

　　应付票据 notes payable

　　应付帐款 accounts payable

　　预收帐款 advance payment

　　代销商品款 consignor payable

　　应付工资 accrued payroll

　　应付福利费 accrued welfarism

　　应付股利 dividends payable

　　应交税金 tax payable

　　其他应交款 accrued other payments

　　其他应付款 other payable

　　预提费用 drawing expenses in advance

　　长期借款 long-term loan

　　应付债券 debenture payable

　　长期应付款 long-term payable

　　递延税款 deferred tax

　　住房周转金 revolving fund of house

　　三、所有者权益 owners equity

　　股本 paid-up stock

　　资本公积 capital reserve

　　盈余公积 surplus reserve

　　本年利润 current year profit

　　利润分配 profit distribution

　　四、成本类 cost

　　生产成本 cost of manufacture

　　制造费用 manufacturing overhead

　　五、损益类 profit and loss (p/l)

　　主营业务收入 prime operating revenue

　　其他业务收入 other operating revenue

　　折扣与折让 discount and allowance

　　投资收益 investment income

　　补贴收入 subsidize revenue

　　营业外收入 non-operating income

　　主营业务成本 operating cost

　　主营业务税金及附加 tax and associate charge

　　其他业务支出 other operating expenses

　　存货跌价损失 inventory falling price loss

　　营业费用 operating expenses

　　管理费用 general and administrative expenses

　　财务费用 financial expenses

　　营业外支出 non-operating expenditure

　　所得税 income tax

　　以前年度损益调整 adjusted p/l for prior year

　　企业会计准则目录

　　Index for Accounting Standards for Business Enterprises

　　Announced February 2006

　　Effective 2007 for Listed Companies

　　1. 企业会计准则---------基本准则

　　(Accounting Standard for Business Enterprises - Basic Standard)

　　2. 企业会计准则第1 号---------存货

　　(Accounting Standard for Business Enterprises No. 1 - Inventories)

　　3. 企业会计准则第2 号---------长期股权投资

　　(Accounting Standard for Business Enterprises No. 2 - Long-term equity investments)

　　4. 企业会计准则第3 号---------投资性房地产

　　(Accounting Standard for Business Enterprises No. 3 - Investment properties)

　　5. 企业会计准则第4 号---------固定资产

　　(Accounting Standard for Business Enterprises No. 4 - Fixed assets)

　　6. 企业会计准则第5 号---------生物资产

　　(Accounting Standard for Business Enterprises No. 5 - Biological assets)

　　7. 企业会计准则第6 号---------无形资产

　　(Accounting Standard for Business Enterprises No. 6 - Intangible assets)

　　8. 企业会计准则第7 号---------非货币性资产:)

　　(Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets)

　　9. 企业会计准则第8 号---------资产减值

　　(Accounting Standard for Business Enterprises No. 8 - Impairment of assets)

　　10. 企业会计准则第9 号---------职工薪酬

　　(Accounting Standard for Business Enterprises No. 9 – Employee compensation )

　　11. 企业会计准则第10 号--------企业年金基金

　　(Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund)

　　12. 企业会计准则第11 号--------股份支付

　　(Accounting Standard for Business Enterprises No. 11 - Share-based payment)

　　13. 企业会计准则第12 号--------债务重组

　　(Accounting Standard for Business Enterprises No. 12 - Debt restructurings)

　　14. 企业会计准则第13 号--------或有事项

　　(Accounting Standard for Business Enterprises No. 13 - Contingencies)

　　15. 企业会计准则第14 号--------收入

　　(Accounting Standard for Business Enterprises No. 14 - Revenue)

　　16. 企业会计准则第15 号--------建造合同

　　(Accounting Standard for Business Enterprises No. 15 - Construction contracts)

　　17. 企业会计准则第16 号--------政府补助

　　(Accounting Standard for Business Enterprises No. 16 - Government grants)

　　18. 企业会计准则第17 号--------借款费用

　　(Accounting Standard for Business Enterprises No. 17 - Borrowing costs)

　　19. 企业会计准则第18 号--------所得税

　　(Accounting Standard for Business Enterprises No. 18 - Income taxes)

　　20. 企业会计准则第19 号--------外币折算

　　(Accounting Standard for Business Enterprises No. 19 - Foreign currency translation)

　　21. 企业会计准则第20 号--------企业合并

　　(Accounting Standard for Business Enterprises No. 20 - Business Combinations)

　　22. 企业会计准则第21 号--------租赁

　　(Accounting Standard for Business Enterprises No. 21 - Leases)

　　23. 企业会计准则第22 号--------金融工具确认和计量

　　(Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of

　　financial instruments)

　　24. 企业会计准则第23 号--------金融资产转移

　　(Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets)

　　25. 企业会计准则第24 号--------套期保值

　　(Accounting Standard for Business Enterprises No. 24 - Hedging)

　　26. 企业会计准则第25 号--------原保险合同

　　(Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts)

　　27. 企业会计准则第26 号--------再保险合同

　　(Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts)

　　28. 企业会计准则第27 号--------石油天然气开采

　　(Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and

　　natural gas)

　　29. 企业会计准则第28 号--------会计政策、会计估计变更和差错更正

　　(Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies

　　and estimates? and correction of errors)

　　30. 企业会计准则第29 号--------资产负债表日后事项

　　(Accounting Standard for Business Enterprises No. 29 - Events occurring after the

　　balance sheet date)

　　31. 企业会计准则第30 号--------财务报表列报

　　(Accounting Standard for Business Enterprises No. 30 - Presentation of financial

　　statements)

　　32. 企业会计准则第31 号--------现金流量表

　　(Accounting Standard for Business Enterprises No. 31 - Cash flow statements)

　　33. 企业会计准则第32 号--------中期财务报告

　　(Accounting Standard for Business Enterprises No. 32 - Interim financial reporting)

　　34. 企业会计准则第33 号--------合并财务报表

　　(Accounting Standard for Business Enterprises No. 33 - Consolidated financial

　　statements)

　　35. 企业会计准则第34 号--------每股收益

　　(Accounting Standard for Business Enterprises No. 34 - Earnings per share)

　　36. 企业会计准则第35 号--------分部报告

　　(Accounting Standard for Business Enterprises No. 35 - Segment reporting)

　　37. 企业会计准则第36 号--------关联方披露

　　(Accounting Standard for Business Enterprises No. 36 - Related party disclosure)

　　38. 企业会计准则第37 号--------金融工具列报

　　(Accounting Standard for Business Enterprises No. 37 - Presentation of financial

　　instruments)

　　39. 企业会计准则第38 号--------首次执行企业会计准则

　　(Accounting Standard for Business Enterprises No. 38 - First time adoption of

　　Accounting Standards for Business Enterprises)

【会计词汇中英文对照】相关文章：