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會計專業英語詞匯二
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會計要素elements of accounting
一、成本類 Cost
生產成本 Cost of manufacture
基本生產成本 Base cost of manufacture
輔助生產成本 Auxiliary cost of manufacture
制造費用 Manufacturing overhead
材料費 Materials
管理人員工資 Executive Salaries
獎金 Wages
退職金 Retirement allowance
補貼 Bonus
外保勞務費 Outsourcing fee
福利費 Employee benefits/welfare
會議費 Conference
加班餐費 Special duties
市內交通費 Business traveling
通訊費 Correspondence
電話費 Correspondence
水電取暖費 Water and Steam
稅費 Taxes and dues
租賃費 Rent
管理費 Maintenance
車輛維護費 Vehicles maintenance
油料費 Vehicles maintenance
培訓費 Education and training
接待費 Entertainment
圖書、印刷費 Books and printing
運費 Transportation
保險費 Insurance premium
支付手續費 Commission
雜費 Sundry charges
折舊費 Depreciation expense
機物料消耗 Article of consumption
勞動保護費 Labor protection fees
季節性停工損失 Loss on seasonality cessation
勞務成本 Service costs
二、 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 cherub
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
物資采購 Supplies purchasing
原材料 Raw materials
包裝物 Wrap page
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
委托加工物資 Work in process - outsourced
委托代銷商品 Trust to and sell the goods on a commission basis
受托代銷商品 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
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 Creditor’s rights investment depreciation reserves
委托貸款 Entrust loans
本金 Principal
利息 Interest
減值準備 Depreciation reserves
固定資產 Fixed assets
房屋 Building
建筑物 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、建筑物減值準備 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
為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
長期待攤費用 Long-term deferred and prepaid expenses
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
三、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 welfares
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
出口退稅 Tax reimbursement for export
進項稅額轉出 Changeover withholdings 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
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 changeover 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
一年后到期的長期借款 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
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款 Long-term account payable due within one year
一年后到期的長期應付款 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
一年后到期的專項應付 Long-term special payable over one year
遞延稅款 Deferral taxes
四、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 Pail-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 Capital(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
盈余公積 Surplus reserves
法定盈余公積 Legal surplus
任意盈余公積 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 expansion fund
利潤歸還投資 Profits capitalized 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 changeover in
提取法定盈余公積 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 capitalized on return of investment
應付優先股股利 Preferred Stock dividends payable
提取任意盈余公積 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
五、損益類 Profit and loss
收入 Income
業務收入 OPERATING INCOME
主營業務收入 Prime operating revenue
產品銷售收入 Sales revenue
服務收入 Service revenue
其他業務收入 Other operating revenue
材料銷售 Sales materials
代購代售
包裝物出租 Wrap page lease
出讓資產使用權收入 Remise right of assets revenue
返還所得稅 Reimbursement of income tax
其他收入 Other revenue
投資收益 Investment income
短期投資收益 Current investment income
長期投資收益 Long-term investment income
計提的委托貸款減值準備 Withdrawal of entrust loans reserves
補貼收入 Subsidize revenue
國家扶持補貼收入 Subsidize revenue from country
其他補貼收入 Other subsidize revenue
營業外收入 NON-OPERATING INCOME
非貨幣性交易收益 Non-cash deal income
現金溢余 Cash overage
處置固定資產凈收益 Net income on disposal of fixed assets
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