會(huì)計(jì)專業(yè)英語(yǔ)詞匯

　　會(huì)計(jì)專業(yè)英語(yǔ)是會(huì)計(jì)專業(yè)人員職業(yè)發(fā)展的必要工具。學(xué)習(xí)會(huì)計(jì)專業(yè)英語(yǔ)就是學(xué)習(xí)如何借助英語(yǔ)解決與完成會(huì)計(jì)實(shí)務(wù)中涉外的專業(yè)性問題和任務(wù)。

　　一、資產(chǎn)類 Assets

　　流動(dòng)資產(chǎn) Current assets

　　貨幣資金 Cash and cash equivalents

　　現(xiàn)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(jià)準(zhǔn)備 Short-term investments falling price reserves

　　應(yīng)收款 Account receivable

　　應(yīng)收票據(jù) Note receivable

　　銀行承兌匯票 Bank acceptance

　　商業(yè)承兌匯票 Trade acceptance

　　應(yīng)收股利 Dividend receivable

　　應(yīng)收利息 Interest receivable

　　應(yīng)收賬款 Account receivable

　　其他應(yīng)收款 Other notes receivable

　　壞賬準(zhǔn)備 Bad debt reserves

　　預(yù)付賬款 Advance money

　　應(yīng)收補(bǔ)貼款 Cover deficit by state subsidies of receivable

　　庫(kù)存資產(chǎn) Inventories

　　物資采購(gòu) 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(kù)存商品 Finished goods

　　商品進(jìn)銷差價(jià) 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(jià)準(zhǔn)備 Inventory falling price reserves

　　分期收款發(fā)出商品 Collect money and send out the goods by stages

　　待攤費(fèi)用 Deferred and prepaid expenses

　　長(zhǎng)期投資 Long-term investment

　　長(zhǎng)期股權(quán)投資 Long-term investment on stocks

　　股票投資 Investment on stocks

　　其他股權(quán)投資 Other investment on stocks

　　長(zhǎng)期債權(quán)投資 Long-term investment on bonds

　　債券投資 Investment on bonds

　　其他債權(quán)投資 Other investment on bonds

　　長(zhǎng)期投資減值準(zhǔn)備 Long-term investments depreciation reserves

　　股權(quán)投資減值準(zhǔn)備 Stock rights investment depreciation reserves

　　債權(quán)投資減值準(zhǔn)備 Bcreditor's rights investment depreciation reserves

　　委托貸款 Entrust loans

　　本金 Principal

　　利息 Interest

　　減值準(zhǔn)備 Depreciation reserves

　　固定資產(chǎn) Fixed assets

　　房屋 Building

　　建筑物 Structure

　　機(jī)器設(shè)備 Machinery equipment

　　運(yùn)輸設(shè)備 Transportation facilities

　　工具器具 Instruments and implement

　　累計(jì)折舊 Accumulated depreciation

　　固定資產(chǎn)減值準(zhǔn)備 Fixed assets depreciation reserves

　　房屋、建筑物減值準(zhǔn)備 Building/structure depreciation reserves

　　機(jī)器設(shè)備減值準(zhǔn)備 Machinery equipment depreciation reserves

　　工程物資 Project goods and material

　　專用材料 Special-purpose material

　　專用設(shè)備 Special-purpose equipment

　　預(yù)付大型設(shè)備款 Prepayments for equipment

　　為生產(chǎn)準(zhǔn)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(shè)備 Erecting equipment-in-process

　　技術(shù)改造工程 Technical innovation project

　　大修理工程 General overhaul project

　　在建工程減值準(zhǔn)備 Construction-in-process depreciation reserves

　　固定資產(chǎn)清理 Liquidation of fixed assets

　　無形資產(chǎn) Intangible assets

　　專利權(quán) Patents

　　非專利技術(shù) Non-Patents

　　商標(biāo)權(quán) Trademarks, Trade names

　　著作權(quán) Copyrights

　　土地使用權(quán) Tenure

　　商譽(yù) Goodwill

　　無形資產(chǎn)減值準(zhǔn)備 Intangible Assets depreciation reserves

　　專利權(quán)減值準(zhǔn)備 Patent rights depreciation reserves

　　商標(biāo)權(quán)減值準(zhǔn)備 trademark rights depreciation reserves

　　未確認(rèn)融資費(fèi)用 Unacknowledged financial charges

　　待處理財(cái)產(chǎn)損溢 Wait deal assets loss or income

　　長(zhǎng)期待攤費(fèi)用 Long-term deferred and prepaid expenses

　　待處理財(cái)產(chǎn)損溢 Wait deal assets loss or income

　　待處理流動(dòng)資產(chǎn)損溢 Wait deal intangible assets loss or income

　　待處理固定資產(chǎn)損溢 Wait deal fixed assets loss or income

　　二、負(fù)債類 Liability

　　短期負(fù)債 Current liability

　　短期借款 Short-term borrowing

　　應(yīng)付票據(jù) Notes payable

　　銀行承兌匯票 Bank acceptance

　　商業(yè)承兌匯票 Trade acceptance

　　應(yīng)付賬款 Account payable

　　預(yù)收賬款 Deposit received

　　代銷商品款 Proxy sale goods revenue

　　應(yīng)付工資 Accrued wages

　　應(yīng)付福利費(fèi) Accrued welfarism

　　應(yīng)付股利 Dividends payable

　　應(yīng)交稅金 Tax payable

　　應(yīng)交增值稅 value added tax payable

　　進(jìn)項(xiàng)稅額 Withholdings on VAT

　　已交稅金 Paying tax

　　轉(zhuǎn)出未交增值稅 Unpaid VAT changeover

　　減免稅款 Tax deduction

　　銷項(xiàng)稅額 Substituted money on VAT

　　出口退稅 Tax reimbursement for export

　　進(jìn)項(xiàng)稅額轉(zhuǎn)出 Changeover withnoldings on VAT

　　出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額 Export deduct domestic sales goods tax

　　轉(zhuǎn)出多交增值稅 Overpaid VAT changeover

　　未交增值稅 Unpaid VAT

　　應(yīng)交營(yíng)業(yè)稅 Business tax payable

　　應(yīng)交消費(fèi)稅 Consumption tax payable

　　應(yīng)交資源稅 Resources tax payable

　　應(yīng)交所得稅 Income tax payable

　　應(yīng)交土地增值稅 Increment tax on land value payable

　　應(yīng)交城市維護(hù)建設(shè)稅 Tax for maintaining and building cities payable

　　應(yīng)交房產(chǎn)稅 Housing property tax payable

　　應(yīng)交土地使用稅 Tenure tax payable

　　應(yīng)交車船使用稅 Vehicle and vessel usage license plate tax(VVULPT) payable

　　應(yīng)交個(gè)人所得稅 Personal income tax payable

　　其他應(yīng)交款 Other fund in conformity with paying

　　其他應(yīng)付款 Other payables

　　預(yù)提費(fèi)用 Drawing expense in advance

　　其他負(fù)債 Other liabilities

　　待轉(zhuǎn)資產(chǎn)價(jià)值 Pending changerover assets value

　　預(yù)計(jì)負(fù)債 Anticipation liabilities

　　長(zhǎng)期負(fù)債 Long-term Liabilities

　　長(zhǎng)期借款 Long-term loans

　　一年內(nèi)到期的長(zhǎng)期借款 Long-term loans due within one year

　　一年后到期的長(zhǎng)期借款 Long-term loans due over one year

　　應(yīng)付債券 Bonds payable

　　債券面值 Face value, Par value

　　債券溢價(jià) Premium on bonds

　　債券折價(jià) Discount on bonds

　　應(yīng)計(jì)利息 Accrued interest

　　長(zhǎng)期應(yīng)付款 Long-term account payable

　　應(yīng)付融資租賃款 Accrued financial lease outlay

　　一年內(nèi)到期的長(zhǎng)期應(yīng)付 Long-term account payable due within one year

　　一年后到期的長(zhǎng)期應(yīng)付 Long-term account payable over one year

　　專項(xiàng)應(yīng)付款 Special payable

　　一年內(nèi)到期的專項(xiàng)應(yīng)付 Long-term special payable due within one year

　　一年后到期的專項(xiàng)應(yīng)付 Long-term special payable over one year

　　遞延稅款 Deferral taxes

　　三、所有者權(quán)益類 OWNERS' EQUITY

　　資本 Capita

　　實(shí)收資本(或股本) Paid-up capital(or stock)

　　實(shí)收資本 Paicl-up capital

　　實(shí)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(jià) Cpital(or Stock) premium

　　接受捐贈(zèng)非現(xiàn)金資產(chǎn)準(zhǔn)備 Receive non-cash donate reserve

　　股權(quán)投資準(zhǔn)備 Stock right investment reserves

　　撥款轉(zhuǎn)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(chǔ)備基金 Reserve fund

　　企業(yè)發(fā)展基金 Enterprise expension fund

　　利潤(rùn)歸還投資 Profits capitalizad on return of investment

　　利潤(rùn) Profits

　　本年利潤(rùn) Current year profits

　　利潤(rùn)分配 Profit distribution

　　其他轉(zhuǎn)入 Other chengeover 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(chǔ)備基金 Withdrawal reserve fund

　　提取企業(yè)發(fā)展基金 Withdrawal reserve for business expansion

　　提取職工獎(jiǎng)勵(lì)及福利基金 Withdrawal staff and workers' bonus and welfare fund

　　利潤(rùn)歸還投資 Profits capitalizad on return of investment

　　應(yīng)付優(yōu)先股股利 Preferred Stock dividends payable

　　提取任意盈余公積 Withdrawal other common accumulation fund

　　應(yīng)付普通股股利 Common Stock dividends payable

　　轉(zhuǎn)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(rùn) Undistributed profit

　　四、成本類 Cost

　　生產(chǎn)成本 Cost of manufacture

　　基本生產(chǎn)成本 Base cost of manufacture

　　輔助生產(chǎn)成本 Auxiliary cost of manufacture

　　制造費(fèi)用 Manufacturing overhead

　　材料費(fèi) Materials

　　管理人員工資 Executive Salaries

　　獎(jiǎng)金 Wages

　　退職金 Retirement allowance

　　補(bǔ)貼 Bonus

　　外保勞務(wù)費(fèi) Outsourcing fee

　　福利費(fèi) Employee benefits/welfare

　　會(huì)議費(fèi) Coferemce

　　加班餐費(fèi) Special duties

　　市內(nèi)交通費(fèi) Business traveling

　　通訊費(fèi) Correspondence

　　電話費(fèi) Correspondence

　　水電取暖費(fèi) Water and Steam

　　稅費(fèi) Taxes and dues

　　租賃費(fèi) Rent

　　管理費(fèi) Maintenance

　　車輛維護(hù)費(fèi) Vehicles maintenance

　　油料費(fèi) Vehicles maintenance

　　培訓(xùn)費(fèi) Education and training

　　接待費(fèi) Entertainment

　　圖書、印刷費(fèi) Books and printing

　　運(yùn)費(fèi) Transpotation

　　保險(xiǎn)費(fèi) Insurance premium

　　支付手續(xù)費(fèi) Commission

　　雜費(fèi) Sundry charges

　　折舊費(fèi) Depreciation expense

　　機(jī)物料消耗 Article of consumption

　　勞動(dòng)保護(hù)費(fèi) Labor protection fees

　　季節(jié)性停工損失 Loss on seasonality cessation

　　勞務(wù)成本 Service costs

　　五、損益類 Profit and loss

　　收入 Income

　　業(yè)務(wù)收入 OPERATING INCOME

　　主營(yíng)業(yè)務(wù)收入 Prime operating revenue

　　產(chǎn)品銷售收入 Sales revenue

　　服務(wù)收入 Service revenue

　　其他業(yè)務(wù)收入 Other operating revenue

　　材料銷售 Sales materials

　　代購(gòu)代售

　　包裝物出租 Wrappage lease

　　出讓資產(chǎn)使用權(quán)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(zhǎng)期投資收益 Long-term investment income

　　計(jì)提的委托貸款減值準(zhǔn)備 Withdrawal of entrust loans reserves

　　補(bǔ)貼收入 Subsidize revenue

　　國(guó)家扶持補(bǔ)貼收入 Subsidize revenue from country

　　其他補(bǔ)貼收入 Other subsidize revenue

　　營(yíng)業(yè)外收入 NON-OPERATING INCOME

　　非貨幣性交易收益 Non-cash deal income

　　現(xiàn)金溢余 Cash overage

　　處置固定資產(chǎn)凈收益 Net income on disposal of fixed assets

　　出售無形資產(chǎn)收益 Income on sales of intangible assets

　　固定資產(chǎn)盤盈 Fixed assets inventory profit

　　罰款凈收入 Net amercement income

　　支出 Outlay

　　業(yè)務(wù)支出 Revenue charges

　　主營(yíng)業(yè)務(wù)成本 Operating costs

　　產(chǎn)品銷售成本 Cost of goods sold

　　服務(wù)成本 Cost of service

　　主營(yíng)業(yè)務(wù)稅金及附加 Tax and associate charge

　　營(yíng)業(yè)稅 Sales tax

　　消費(fèi)稅 Consumption tax

　　城市維護(hù)建設(shè)稅 Tax for maintaining and building cities

　　資源稅 Resources tax

　　土地增值稅 Increment tax on land value

　　其他業(yè)務(wù)支出 Other business expense

　　銷售其他材料成本 Other cost of material sale

　　其他勞務(wù)成本 Other cost of service

　　其他業(yè)務(wù)稅金及附加費(fèi) Other tax and associate charge

　　費(fèi)用 Expenses

　　營(yíng)業(yè)費(fèi)用 Operating expenses

　　代銷手續(xù)費(fèi) Consignment commission charge

　　運(yùn)雜費(fèi) Transpotation

　　保險(xiǎn)費(fèi) Insurance premium

　　展覽費(fèi) Exhibition fees

　　廣告費(fèi) Advertising fees

　　管理費(fèi)用 Adminisstrative expenses

　　職工工資 Staff Salaries

　　修理費(fèi) Repair charge

　　低值易耗攤銷 Article of consumption

　　辦公費(fèi) Office allowance

　　差旅費(fèi) Travelling expense

　　工會(huì)經(jīng)費(fèi) Labour union expenditure

　　研究與開發(fā)費(fèi) Research and development expense

　　福利費(fèi) Employee benefits/welfare

　　職工教育經(jīng)費(fèi) Personnel education

　　待業(yè)保險(xiǎn)費(fèi) Unemployment insurance

　　勞動(dòng)保險(xiǎn)費(fèi) Labour insurance

　　醫(yī)療保險(xiǎn)費(fèi) Medical insurance

　　會(huì)議費(fèi) Coferemce

　　聘請(qǐng)中介機(jī)構(gòu)費(fèi) Intermediary organs

　　咨詢費(fèi) Consult fees

　　訴訟費(fèi) Legal cost

　　業(yè)務(wù)招待費(fèi) Business entertainment

　　技術(shù)轉(zhuǎn)讓費(fèi) Technology transfer fees

　　礦產(chǎn)資源補(bǔ)償費(fèi) Mineral resources compensation fees

　　排污費(fèi) Pollution discharge fees

　　房產(chǎn)稅 Housing property tax

　　車船使用稅 Vehicle and vessel usage license plate tax(VVULPT)

　　土地使用稅 Tenure tax

　　印花稅 Stamp tax

　　財(cái)務(wù)費(fèi)用 Finance charge

　　利息支出 Interest exchange

　　匯兌損失 Foreign exchange loss

　　各項(xiàng)手續(xù)費(fèi) Charge for trouble

　　各項(xiàng)專門借款費(fèi)用 Special-borrowing cost

　　營(yíng)業(yè)外支出 Nonbusiness expenditure

　　捐贈(zèng)支出 Donation outlay

　　減值準(zhǔn)備金 Depreciation reserves

　　非常損失 Extraordinary loss

　　處理固定資產(chǎn)凈損失 Net loss on disposal of fixed assets

　　出售無形資產(chǎn)損失 Loss on sales of intangible assets

　　固定資產(chǎn)盤虧 Fixed assets inventory loss

　　債務(wù)重組損失 Loss on arrangement

　　罰款支出 Amercement outlay

　　所得稅 Income tax

　　以前年度損益調(diào)整 Prior year income adjustment

　　consistency 一貫性 substance over form 實(shí)質(zhì)重于形式

　　materiality 重要性 prudence 謹(jǐn)慎性

　　current asset 流動(dòng)資產(chǎn) non-current asset 非流動(dòng)資產(chǎn)

　　round it up, round it down 四舍五入 contingent liability 或有負(fù)債

　　creditor 債權(quán)人 rendering of service 提供勞務(wù) royalties 版稅

　　bonus share 分紅股 redempte share 贖回股份 debenture 債券

　　credit 貸方 depreciation 折舊 residual value 剩余價(jià)值

　　accounting treatment 會(huì)計(jì)處理 accrual concept 權(quán)責(zé)發(fā)生制概念

　　net book value 賬面凈值 straight line method 直線法

　　carrying amount 資產(chǎn)凈值(資產(chǎn)-累計(jì)折舊-減值)

　　rule of thumb 經(jīng)驗(yàn)法 contribution margin 邊際貢獻(xiàn)

　　deferred income 遞延收入 finance lease 融資租賃

　　cash equivalents 現(xiàn)金等價(jià)物 operating lease 經(jīng)營(yíng)租賃

　　capital appreciation 資本增值 amortization 分?jǐn)?/p>

　　incremental budget 增量預(yù)算 zero based budget 零基預(yù)算

　　continuous budget 滾動(dòng)預(yù)算 deferred tax 遞延稅款

　　permanent difference 永久性差異 timing difference 時(shí)間性差異

　　flow through method 應(yīng)付稅款法

　　events after balance sheet date 資產(chǎn)負(fù)債表日后事項(xiàng)

　　return on investment (ROI) 投資回報(bào)率

　　profit before interest and tax 息稅前利潤(rùn)

　　profit margin 利潤(rùn)率 retrospective application 追溯調(diào)整法

　　prospective application 未來適用法

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