與賬目有關的會計英語詞彙（上）

下面是本站小編整理的與賬目有關的會計英語詞彙，以供大家學習參考。

帳目名詞

　　一、 資產類 Assets

流動資產 Current assets

貨幣資金 Cash and cash equivalents

現金 Cash

銀行存款 Cash in bank

其他貨幣資金 Other cash and cash equivalents

外埠存款 Other city Cash in bank

銀行本票 Cashier''s cheque

銀行匯票 Bank draft

信用卡 Credit card

信用證保證金 L/C Guarantee deposits

存出投資款 Refundable deposits

短期投資 Short-term investments

股票 Short-term investments - stock

債券 Short-term investments - corporate bonds

基金 Short-term investments - corporate funds

其他 Short-term investments - other

短期投資跌價準備 Short-term investments falling price reserves

應收款 Account receivable

應收票據 Note receivable

銀行承兌匯票 Bank acceptance

商業承兌匯票 Trade acceptance

應收股利 Dividend receivable

應收利息 Interest receivable

應收賬款 Account receivable

其他應收款 Other notes receivable

壞賬準備 Bad debt reserves

預付賬款 Advance money

應收補貼款 Cover deficit by state subsidies of receivable

庫存資產 Inventories

物資採購 Supplies purchasing

原材料 Raw materials

包裝物 Wrappage

低值易耗品 Low-value Consumption goods

材料成本差異 Materials cost variance

自制半成品 Semi-Finished goods

庫存商品 Finished goods

商品進銷差價 Differences between purchasing and selling price

委託加工物資 Work in process - outsourced

委託代銷商品 Trust to and sell the goods on a commission basis

受託代銷商品 Commissioned and sell the goods on a commission basis

存貨跌價準備 Inventory falling price reserves

分期收款發出商品 Collect money and send out the goods by stages

待攤費用 Deferred and prepaid expenses

長期投資 Long-term investment

長期股權投資 Long-term investment on stocks

股票投資 Investment on stocks

其他股權投資 Other investment on stocks

長期債權投資 Long-term investment on bonds

債券投資 Investment on bonds

其他債權投資 Other investment on bonds

長期投資減值準備 Long-term investments depreciation reserves

股權投資減值準備 Stock rights investment depreciation reserves

債權投資減值準備 Bcreditor''s rights investment depreciation reserves

委託貸款 Entrust loans

本金 Principal

利息 Interest

減值準備 Depreciation reserves

固定資產 Fixed assets

房屋 Building

建築物 Structure

機器設備 Machinery equipment

運輸設備 Transportation facilities

工具器具 Instruments and implement

累計折舊 Accumulated depreciation

固定資產減值準備 Fixed assets depreciation reserves

房屋、建築物減值準備 Building/structure depreciation reserves

機器設備減值準備 Machinery equipment depreciation reserves

工程物資 Project goods and material

專用材料 Special-purpose material

專用設備 Special-purpose equipment

預付大型設備款 Prepayments for equipment

爲生產準備的工具及器具 Preparative instruments and implement for fabricate

在建工程 Construction-in-process

安裝工程 Erection works

在安裝設備 Erecting equipment-in-process

技術改造工程 Technical innovation project

大修理工程 General overhaul project

在建工程減值準備 Construction-in-process depreciation reserves

固定資產清理 Liquidation of fixed assets

無形資產 Intangible assets

專利權 Patents

非專利技術 Non-Patents

商標權 Trademarks, Trade names

著作權 Copyrights

土地使用權 Tenure

商譽 Goodwill

無形資產減值準備 Intangible Assets depreciation reserves

專利權減值準備 Patent rights depreciation reserves

商標權減值準備 trademark rights depreciation reserves

未確認融資費用 Unacknowledged financial charges

待處理財產損溢 Wait deal assets loss or income

待處理財產損溢 Wait deal assets loss or income

待處理流動資產損溢 Wait deal intangible assets loss or income

待處理固定資產損溢 Wait deal fixed assets loss or income

　　二、負債類 Liability

短期負債 Current liability

短期借款 Short-term borrowing

應付票據 Notes payable

銀行承兌匯票 Bank acceptance

商業承兌匯票 Trade acceptance

應付賬款 Account payable

預收賬款 Deposit received

代銷商品款 Proxy sale goods revenue

應付工資 Accrued wages

應付福利費 Accrued welfarism

應付股利 Dividends payable

應交稅金 Tax payable

應交增值稅 value added tax payable

進項稅額 Withholdings on VAT

已交稅金 Paying tax

轉出未交增值稅 Unpaid VAT changeover

減免稅款 Tax deduction

銷項稅額 Substituted money on VAT

出口退稅 Tax reimbursement for export

進項稅額轉出 Changeover withnoldings on VAT

出口抵減內銷產品應納稅額 Export deduct domestic sales goods tax

轉出多交增值稅 Overpaid VAT changeover

未交增值稅 Unpaid VAT

應交營業稅 Business tax payable

應交消費稅 Consumption tax payable

應交資源稅 Resources tax payable

應交所得稅 Income tax payable

應交土地增值稅 Increment tax on land value payable

應交城市維護建設稅 Tax for maintaining and building cities

payable

應交房產稅 Housing property tax payable

應交土地使用稅 Tenure tax payable

應交車船使用稅 Vehicle and vessel usage license plate

tax(VVULPT) payable

應交個人所得稅 Personal income tax payable

其他應交款 Other fund in conformity with paying

其他應付款 Other payables

預提費用 Drawing expense in advance

其他負債 Other liabilities

待轉資產價值 Pending changerover assets value

預計負債 Anticipation liabilities

長期負債 Long-term Liabilities

長期借款 Long-term loans

一年內到期的長期借款 Long-term loans due within one year

一年後到期的長期借款 Long-term loans due over one year

應付債券 Bonds payable

債券面值 Face value, Par value

債券溢價 Premium on bonds

債券折價 Discount on bonds

應計利息 Accrued interest

長期應付款 Long-term account payable

應付融資租賃款 Accrued financial lease outlay

一年內到期的長期應付 Long-term account payable due within one year

一年後到期的長期應付 Long-term account payable over one year

專項應付款 Special payable

一年內到期的專項應付 Long-term special payable due within one year

一年後到期的專項應付 Long-term special payable over one year

遞延稅款 Deferral taxes

　　三、所有者權益類 OWNERS'' EQUITY

資本 Capita

實收資本(或股本) Paid-up capital(or stock)

實收資本 Paicl-up capital

實收股本 Paid-up stock

已歸還投資 Investment Returned

公積

資本公積 Capital reserve

資本(或股本)溢價 Cpital(or Stock) premium

接受捐贈非現金資產準備 Receive non-cash donate reserve

股權投資準備 Stock right investment reserves

撥款轉入 Allocate sums changeover in

外幣資本折算差額 Foreign currency capital

其他資本公積 Other capital reserve

盈餘公積 Surplus reserves

法定盈餘公積 Legal surplus

任意盈餘公積 Free surplus reserves

法定公益金 Legal public welfare fund

儲備基金 Reserve fund

企業發展基金 Enterprise expension fund

利潤歸還投資 Profits capitalizad on return of investment

利潤 Profits

本年利潤 Current year profits

利潤分配 Profit distribution

其他轉入 Other chengeover in

提取法定盈餘公積 Withdrawal legal surplus

提取法定公益金 Withdrawal legal public welfare funds

提取儲備基金 Withdrawal reserve fund

提取企業發展基金 Withdrawal reserve for business expansion

提取職工獎勵及福利基金 Withdrawal staff and workers'' bonus and

welfare fund

利潤歸還投資 Profits capitalizad on return of investment

應付優先股股利 Preferred Stock dividends payable

提取任意盈餘公積 Withdrawal other common accumulation fund

應付普通股股利 Common Stock dividends payable

轉作資本(或股本)的普通股股利 Common Stock dividends change to

assets(or stock)

未分配利潤 Undistributed profit