会计科目类词汇（中英）
会计科目类词汇（中英）
一、资产类 Assets
Current assets 流动资产
Cash and cash equivalents 货币资金
Cash 现金
Cash in bank 银行存款
Other cash and cash equivalents 其他货币资金
Other city Cash in bank 外埠存款
Cashier's cheque 银行本票
Bank draft 银行汇票
Credit card 信用卡
L/C Guarantee deposits 信用证保证金
Refundable deposits 存出投资款
Short-term investments 短期投资
Short-term investments - stock 股票
Short-term investments - corporate bonds 债券
Short-term investments - corporate funds 基金
Short-term investments - other 其他
Short-term investments falling price reserves 短期投资跌价准备
Account receivable 应收款
Note receivable 应收票据
Bank acceptance 银行承兑汇票
Trade acceptance 商业承兑汇票
Dividend receivable 应收股利
Interest receivable 应收利息
Account receivable 应收账款
Other notes receivable 其他应收款
Bad debt reserves 坏账准备
Advance money 预付账款
Cover deficit by state subsidies of receivable 应收补贴款
Inventories 库存资产
Supplies purchasing 物资采购
Raw materials 原材料
Wrappage 包装物
Low-value consumption goods 低值易耗品
Materials cost variance 材料成本差异
Semi-Finished goods 自制半成品
Finished goods 库存商品
Differences between purchasing and selling price 商品进销差价
Work in process - outsourced 委托加工物资
Trust to and sell the goods on a commission basis 委托代销商品
Commissioned and sell the goods on a commission basis 受托代销商品
Inventory falling price reserves 存货跌价准备
Collect money and send out the goods by stages 分期收款发出商品
Deferred and prepaid expenses 待摊费用
Long-term investment 长期投资
Long-term investment on stocks 长期股权投资
Investment on stocks 股票投资
Other investment on stocks 其他股权投资
Long-term investment on bonds 长期债权投资
Investment on bonds 债券投资
Other investment on bonds 其他债权投资
Long-term investments depreciation reserves 长期投资减值准备
Stock rights investment depreciation reserves 股权投资减值准备
Bcreditor's rights investment depreciation reserves 债权投资减值准备
Entrust loans 委托贷款
Principal 本金
Interest 利息
Depreciation reserves 减值准备
Fixed assets 固定资产
Building 房屋
Structure 建筑物
Machinery equipment 机器设备
Transportation facilities 运输设备
Instruments and implement 工具器具
Accumulated depreciation 累计折旧
Fixed assets depreciation reserves 固定资产减值准备
Building/structure depreciation reserves 房屋、建筑物减值准备
Machinery equipment depreciation reserves 机器设备减值准备
Project goods and material 工程物资
Special-purpose material 专用材料
Special-purpose equipment 专用设备
Prepayments for equipment 预付大型设备款
Preparative instruments and implement for fabricate 为生产准备的工具及器具
Construction-in-process 在建工程
Erection works 安装工程
Erecting equipment-in-process 在安装设备
Technical innovation project 技术改造工程
General overhaul project 大修理工程
Construction-in-process depreciation reserves 在建工程减值准备
Liquidation of fixed assets 固定资产清理
Intangible assets 无形资产
Patents 专利权
Non-Patents 非专利技术
Trademarks, Trade names 商标权
Copyrights 著作权
Tenure 土地使用权
Goodwill 商誉
Intangible Assets depreciation reserves 无形资产减值准备
Patent rights depreciation reserves 专利权减值准备
trademark rights depreciation reserves 商标权减值准备
Unacknowledged financial charges 未确认融资费用
Wait deal assets loss or income 待处理财产损溢
Long-term deferred and prepaid expenses 长期待摊费用
Wait deal assets loss or income 待处理财产损溢
Wait deal intangible assets loss or income 待处理流动资产损溢
Wait deal fixed assets loss or income 待处理固定资产损溢
意同翻译 http://www.etfane.com/
二、负债类 Liability
Current liability 短期负债
Short-term borrowing 短期借款
Notes payable 应付票据
Bank acceptance 银行承兑汇票
Trade acceptance 商业承兑汇票
Account payable 应付账款
Deposit received 预收账款
Proxy sale goods revenue 代销商品款
Accrued wages 应付工资
Accrued welfarism 应付福利费
Dividends payable 应付股利
Tax payable 应交税金
value added tax payable 应交增值税
Withholdings on VAT 进项税额
Paying tax 已交税金
Unpaid VAT changeover 转出未交增值税
Tax deduction 减免税款
Substituted money on VAT 销项税额
Tax reimbursement for export 出口退税
Changeover withnoldings on VAT 进项税额转出
Export deduct domestic sales goods tax 出口抵减内销产品应纳税额
Overpaid VAT changeover 转出多交增值税
Unpaid VAT 未交增值税
Business tax payable 应交营业税
Consumption tax payable 应交消费税
Resources tax payable 应交资源税
Income tax payable 应交所得税
Increment tax on land value payable 应交土地增值税
Tax for maintaining and building cities payable 应交城市维护建设税
Housing property tax payable 应交房产税
Tenure tax payable 应交土地使用税
Vehicle and vessel usage license plate tax(VVULPT) payable 应交车船使用税
Personal income tax payable 应交个人所得税
Other fund in conformity with paying 其他应交款
Other payables 其他应付款
Drawing expense in advance 预提费用
Other liabilities 其他负债
Pending changerover assets value 待转资产价值
Anticipation liabilities 预计负债
Long-term Liabilities 长期负债
Long-term loans 长期借款
Long-term loans due within one year 一年内到期的长期借款
Long-term loans due over one year 一年后到期的长期借款
Bonds payable 应付债券
Face value, Par value 债券面值
Premium on bonds 债券溢价
Discount on bonds 债券折价
Accrued interest 应计利息
Long-term account payable 长期应付款
Accrued financial lease outlay 应付融资租赁款
Long-term account payable due within one year 一年内到期的长期应付
Long-term account payable over one year 一年后到期的长期应付
Special payable 专项应付款
Long-term special payable due within one year 一年内到期的专项应付
Long-term special payable over one year 一年后到期的专项应付
Deferral taxes 递延税款
意同翻译 http://www.etfane.com/
三、所有者权益类 OWNERS' EQUITY
Capita 资本
Paid-up capital(or stock) 实收资本(或股本)
Paicl-up capital 实收资本
Paid-up stock 实收股本
Investment Returned 已归还投资
Capital reserve 资本公积
Cpital(or Stock) premium 资本(或股本)溢价
Receive non-cash donate reserve 接受捐赠非现金资产准备
Stock right investment reserves 股权投资准备
Allocate sums changeover in 拨款转入
Foreign currency capital 外币资本折算差额
Other capital reserve 其他资本公积
Surplus reserves 盈余公积
Legal surplus 法定盈余公积
Free surplus reserves 任意盈余公积
Legal public welfare fund 法定公益金
Reserve fund 储备基金
Enterprise expension fund 企业发展基金
Profits capitalizad on return of investment 利润归还投资
Profits 利润
Current year profits 本年利润
Profit distribution 利润分配
Other chengeover in 其他转入
Withdrawal legal surplus 提取法定盈余公积
Withdrawal legal public welfare funds 提取法定公益金
Withdrawal reserve fund 提取储备基金
Withdrawal reserve for business expansion 提取企业发展基金
Withdrawal staff and workers' bonus and welfare fund 提取职工奖励及福利基金
Profits capitalizad on return of investment 利润归还投资
Preferred Stock dividends payable 应付优先股股利
Withdrawal other common accumulation fund 提取任意盈余公积
Common Stock dividends payable 应付普通股股利
Common Stock dividends change to assets(or stock) 转作资本(或股本)的普通股股利
Undistributed profit 未分配利润
意同翻译 http://www.etfane.com/
四、成本类 Cost
Cost of manufacture 生产成本
Base cost of manufacture 基本生产成本
Auxiliary cost of manufacture 辅助生产成本
Manufacturing overhead 制造费用
Materials 材料费
Executive Salaries 管理人员工资
Wages 奖金
Retirement allowance 退职金
Bonus 补贴
Outsourcing fee 外保劳务费
Employee benefits/welfare 福利费
Coferemce 会议费
Special duties 加班餐费
Business traveling 市内交通费
Correspondence 通讯费
Correspondence 电话费
Water and Steam 水电取暖费
Taxes and dues 税费
Rent 租赁费
Maintenance 管理费
Vehicles maintenance 车辆维护费
Vehicles maintenance 油料费
Education and training 培训费
Entertainment 接待费
Books and printing 图书、印刷费
Transpotation 运费
Insurance premium 保险费
Commission 支付手续费
Sundry charges 杂费
Depreciation expense 折旧费
Article of consumption 机物料消耗
Labor protection fees 劳动保护费
Loss on seasonality cessation 季节性停工损失
Service costs 劳务成本
意同翻译 http://www.etfane.com/
五、损益类 Profit and loss
Income 收入
OPERATING INCOME 业务收入
Prime operating revenue 主营业务收入
Sales revenue 产品销售收入
Service revenue 服务收入
Other operating revenue 其他业务收入
Sales materials 材料销售
Wrappage lease 包装物出租
Remise right of assets revenue 出让资产使用权收入
Reimbursement of income tax 返还所得税
Other revenue 其他收入
Investment income 投资收益
Current investment income 短期投资收益
Long-term investment income 长期投资收益
Withdrawal of entrust loans reserves 计提的委托贷款减值准备
Subsidize revenue 补贴收入
Subsidize revenue from country 国家扶持补贴收入
Other subsidize revenue 其他补贴收入
NON-OPERATING INCOME 营业外收入
Non-cash deal income 非货币性交易收益
Cash overage 现金溢余
Net income on disposal of fixed assets 处置固定资产净收益
Income on sales of intangible assets 出售无形资产收益
Fixed assets inventory profit 固定资产盘盈
Net amercement income 罚款净收入
Outlay 支出
Revenue charges 业务支出
Operating costs 主营业务成本
Cost of goods sold 产品销售成本
Cost of service 服务成本
Tax and associate charge 主营业务税金及附加
Sales tax 营业税
Consumption tax 消费税
Tax for maintaining and building cities 城市维护建设税
Resources tax 资源税
Increment tax on land value 土地增值税
Other business expense 其他业务支出
Other cost of material sale 销售其他材料成本
Other cost of service 其他劳务成本
Other tax and associate charge 其他业务税金及附加费
Expenses 费用
Operating expenses 营业费用
Consignment commission charge 代销手续费
Transpotation 运杂费
Insurance premium 保险费
Exhibition fees 展览费
Advertising fees 广告费
Adminisstrative expenses 管理费用
Staff Salaries 职工工资
Repair charge 修理费
Article of consumption 低值易耗摊销
Office allowance 办公费
Travelling expense 差旅费
Labour union expenditure 工会经费
Research and development expense 研究与开发费
Employee benefits/welfare 福利费
Personnel education 职工教育经费
Unemployment insurance 待业保险费
Labour insurance 劳动保险费
Medical insurance 医疗保险费
Coferemce 会议费
Intermediary organs 聘请中介机构费
Consult fees 咨询费
Legal cost 诉讼费
Business entertainment 业务招待费
Technology transfer fees 技术转让费
Mineral resources compensation fees 矿产资源补偿费
Pollution discharge fees 排污费
Housing property tax 房产税
Vehicle and vessel usage license plate tax(VVULPT) 车船使用税
Tenure tax 土地使用税
Stamp tax 印花税
Finance charge 财务费用
Interest exchange 利息支出
Foreign exchange loss 汇兑损失
Charge for trouble 各项手续费
Special-borrowing cost 各项专门借款费用
Nonbusiness expenditure 营业外支出
Donation outlay 捐赠支出
Depreciation reserves 减值准备金
Extraordinary loss 非常损失
Net loss on disposal of fixed assets 处理固定资产净损失
Loss on sales of intangible assets 出售无形资产损失
Fixed assets inventory loss 固定资产盘亏
Loss on arrangement 债务重组损失
Amercement outlay 罚款支出
Income tax 所得税
Prior year income adjustment 以前年度损益调整
