(财务会计)会计英语专用词汇

会计科目英文

Accounting system 会计系统

American Accounting Association 美国会计协会 American Institute of CPAs 美国注册会计师协会

Audit 审计Balance sheet 资产负债表Bookkeeping 簿记Cash flow prospects 现金流量预测

Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting 管理会计证书

Certificate Public Accountant 注册会计师Cost accounting 成本会计External users 外部使用者Financial accounting 财务会计Financial Accounting Standards Board 财务会计准则委员会Financial forecast 财务预测Generally accepted accounting principles 公认会计原则

General-purpose information 通用目的信息 Government Accounting Office 政府会计办公室

Income statement 损益表Institute of Internal Auditors 内部审计师协会

Institute of Management Accountants 管理会计师协会

Integrity 整合性Internal auditing 内部审计Internal control structure 内部控制结构Internal Revenue Service 国内收入署Internal users 内部使用者Management accounting 管理会计

Return of investment 投资回报Return on investment 投资报酬

Securities and Exchange Commission 证券交易委员会Statement of cash flow 现金流量表

Statement of financial position 财务状况表Tax accounting 税务会计Accounting equation 会计等式Articulation 勾稽关系Assets 资产Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor 债权人Deflation 通货紧缩Disclosure disclose 批露Expenses 费用Financial statement 财务报表Financial activities 筹资活动

Going-concern assumption 持续经营假设Inflation 通货膨涨 Investing activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动

Owner’s equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量

Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业 Solvency 清偿能力Stable-dollar assumption 稳定货币假设Stockholders 股东Stockholders’ equity 股东权益Window dressing 门面粉饰Account 帐户

会计英文(中英文对照)

一、资产类 Assets

流动资产 Current assets

货币资金 Cash and cash equivalents

1001 现金 Cash

1002 银行存款 Cash in bank

1009 其他货币资金 Other cash and cash equivalents

'100901 外埠存款 Other city Cash in bank

'100902 银行本票 Cashier's cheque

'100903 银行汇票 Bank draft

'100904 信用卡 Credit card

'100905 信用证保证金 L/C Guarantee deposits

'100906 存出投资款 Refundable deposits

1101 短期投资 Short-term investments

'110101 股票 Short-term investments - stock

'110102 债券 Short-term investments - corporate bonds

'110103 基金 Short-term investments - corporate funds

'110110 其他 Short-term investments - other

1102 短期投资跌价准备 Short-term investments falling price reserves 应收款 Account receivable

1111 应收票据 Note receivable

银行承兑汇票 Bank acceptance

商业承兑汇票 Trade acceptance

1121 应收股利 Dividend receivable

1122 应收利息 Interest receivable

1131 应收账款 Account receivable

1133 其他应收款 Other notes receivable

1141 坏账准备 Bad debt reserves

1151 预付账款 Advance money

1161 应收补贴款 Cover deficit by state subsidies of receivable

库存资产 Inventories

1201 物资采购 Supplies purchasing

1211 原材料 Raw materials

1221 包装物 Wrappage

1231 低值易耗品 Low-value consumption goods

1232 材料成本差异 Materials cost variance

1241 自制半成品 Semi-Finished goods

1243 库存商品 Finished goods

1244 商品进销差价 Differences between purchasing and selling price

1251 委托加工物资 Work in process - outsourced

1261 委托代销商品 Trust to and sell the goods on a commission basis

1271 受托代销商品 Commissioned and sell the goods on a commission basis

1281 存货跌价准备 Inventory falling price reserves

1291 分期收款发出商品 Collect money and send out the goods by stages

1301 待摊费用 Deferred and prepaid expenses

长期投资 Long-term investment

1401 长期股权投资 Long-term investment on stocks

'140101 股票投资 Investment on stocks

'140102 其他股权投资 Other investment on stocks

1402 长期债权投资 Long-term investment on bonds

'140201 债券投资 Investment on bonds

'140202 其他债权投资 Other investment on bonds

1421 长期投资减值准备 Long-term investments depreciation reserves

股权投资减值准备 Stock rights investment depreciation reserves

债权投资减值准备 Bcreditor's rights investment depreciation reserves 1431 委托贷款 Entrust loans

'143101 本金 Principal

'143102 利息 Interest

'143103 减值准备 Depreciation reserves

固定资产 Fixed assets

1501 固定资产 Fixed assets

房屋 Building

建筑物 Structure

机器设备 Machinery equipment

运输设备 Transportation facilities

工具器具 Instruments and implement

1502 累计折旧 Accumulated depreciation

1505 固定资产减值准备 Fixed assets depreciation reserves

房屋、建筑物减值准备 Building/structure depreciation reserves

机器设备减值准备 Machinery equipment depreciation reserves 1601 工程物资 Project goods and material

'160101 专用材料 Special-purpose material

'160102 专用设备 Special-purpose equipment

'160103 预付大型设备款 Prepayments for equipment

'160104 为生产准备的工具及器具 Preparative instruments and implement for fabricate 1603 在建工程 Construction-in-process

安装工程 Erection works

在安装设备 Erecting equipment-in-process

技术改造工程 Technical innovation project

大修理工程 General overhaul project

1605 在建工程减值准备 Construction-in-process depreciation reserves

1701 固定资产清理 Liquidation of fixed assets

无形资产 Intangible assets

1801 无形资产 Intangible assets

专利权 Patents

非专利技术 Non-Patents

商标权 Trademarks, Trade names

著作权 Copyrights

土地使用权 Tenure

商誉 Goodwill

1805 无形资产减值准备 Intangible Assets depreciation reserves

专利权减值准备 Patent rights depreciation reserves

商标权减值准备 trademark rights depreciation reserves

1815 未确认融资费用 Unacknowledged financial charges

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

1901 长期待摊费用 Long-term deferred and prepaid expenses

1911 待处理财产损溢 Wait deal assets loss or income

'191101待处理流动资产损溢 Wait deal intangible assets loss or income

'191102待处理固定资产损溢 Wait deal fixed assets loss or income

二、负债类 Liability

短期负债 Current liability

2101 短期借款 Short-term borrowing

2111 应付票据 Notes payable

银行承兑汇票 Bank acceptance

商业承兑汇票 Trade acceptance

2121 应付账款 Account payable

2131 预收账款 Deposit received

2141 代销商品款 Proxy sale goods revenue

2151 应付工资 Accrued wages

2153 应付福利费 Accrued welfarism

2161 应付股利 Dividends payable

2171 应交税金 Tax payable

'217101 应交增值税 value added tax payable

'21710101 进项税额 Withholdings on VAT

'21710102 已交税金 Paying tax

'21710103 转出未交增值税 Unpaid VAT changeover

'21710104 减免税款 Tax deduction

'21710105 销项税额 Substituted money on VAT

'21710106 出口退税 Tax reimbursement for export

'21710107 进项税额转出 Changeover withnoldings on VAT

'21710108 出口抵减内销产品应纳税额 Export deduct domestic sales goods tax

'21710109 转出多交增值税 Overpaid VAT changeover

'21710110 未交增值税 Unpaid VAT

'217102 应交营业税 Business tax payable

'217103 应交消费税 Consumption tax payable

'217104 应交资源税 Resources tax payable

'217105 应交所得税 Income tax payable

'217106 应交土地增值税 Increment tax on land value payable

'217107 应交城市维护建设税 Tax for maintaining and building cities payable

'217108 应交房产税 Housing property tax payable

'217109 应交土地使用税 Tenure tax payable

'217110 应交车船使用税 Vehicle and vessel usage license plate tax(VVULPT)

payable

'217111 应交个人所得税 Personal income tax payable

2176 其他应交款 Other fund in conformity with paying

2181 其他应付款 Other payables

2191 预提费用 Drawing expense in advance

其他负债 Other liabilities

2201 待转资产价值 Pending changerover assets value

2211 预计负债 Anticipation liabilities

长期负债 Long-term Liabilities

2301 长期借款 Long-term loans

一年内到期的长期借款 Long-term loans due within one year

一年后到期的长期借款 Long-term loans due over one year

2311 应付债券 Bonds payable

'231101 债券面值 Face value, Par value

'231102 债券溢价 Premium on bonds

'231103 债券折价 Discount on bonds

'231104 应计利息 Accrued interest

2321 长期应付款 Long-term account payable

应付融资租赁款 Accrued financial lease outlay

一年内到期的长期应付 Long-term account payable due within one year

一年后到期的长期应付 Long-term account payable over one year

2331 专项应付款 Special payable

一年内到期的专项应付 Long-term special payable due within one year

一年后到期的专项应付 Long-term special payable over one year

2341 递延税款 Deferral taxes

三、所有者权益类 OWNERS' EQUITY

资本 Capita

3101 实收资本(或股本) Paid-up capital(or stock)

实收资本 Paicl-up capital

实收股本 Paid-up stock

3103 已归还投资 Investment Returned

公积

3111 资本公积 Capital reserve

'311101 资本(或股本)溢价 Cpital(or Stock) premium

'311102 接受捐赠非现金资产准备 Receive non-cash donate reserve

'311103 股权投资准备 Stock right investment reserves

'311105 拨款转入 Allocate sums changeover in

'311106 外币资本折算差额 Foreign currency capital

'311107 其他资本公积 Other capital reserve

3121 盈余公积 Surplus reserves

'312101 法定盈余公积 Legal surplus

'312102 任意盈余公积 Free surplus reserves

'312103 法定公益金 Legal public welfare fund

'312104 储备基金 Reserve fund

'312105 企业发展基金 Enterprise expansion fund

'312106 利润归还投资 Profits capitalizad on return of investment

利润 Profits

3131 本年利润 Current year profits

3141 利润分配 Profit distribution

'314101 其他转入 Other changeover in

'314102 提取法定盈余公积 Withdrawal legal surplus

'314103 提取法定公益金 Withdrawal legal public welfare funds

'314104 提取储备基金 Withdrawal reserve fund

'314105 提取企业发展基金 Withdrawal reserve for business expansion

'314106 提取职工奖励及福利基金 Withdrawal staff and workers' bonus and welfare

fund

'314107 利润归还投资 Profits capitalized on return of investment

'314108 应付优先股股利 Preferred Stock dividends payable

'314109 提取任意盈余公积 Withdrawal other common accumulation fund

'314110 应付普通股股利 Common Stock dividends payable

'314111 转作资本(或股本)的普通股股利 Common Stock dividends change to

assets(or stock)

'314115 未分配利润 Undistributed profit

四、成本类 Cost

4101 生产成本 Cost of manufacture

'410101 基本生产成本 Base cost of manufacture

'410102 辅助生产成本 Auxiliary cost of manufacture

4105 制造费用 Manufacturing overhead

材料费 Materials

管理人员工资 Executive Salaries

奖金 Wages

退职金 Retirement allowance

补贴 Bonus

外保劳务费 Outsourcing fee

福利费 Employee benefits/welfare

会议费 Conference

加班餐费 Special duties

市内交通费 Business traveling

通讯费 Correspondence

电话费 Correspondence

水电取暖费 Water and Steam

税费 Taxes and dues

租赁费 Rent

管理费 Maintenance

车辆维护费 Vehicles maintenance

油料费 Vehicles maintenance

培训费 Education and training

接待费 Entertainment

图书、印刷费 Books and printing

运费 Transportation

保险费 Insurance premium

支付手续费 Commission

杂费 Sundry charges

折旧费 Depreciation expense

机物料消耗 Article of consumption

劳动保护费 Labor protection fees

季节性停工损失 Loss on seasonality cessation

4107 劳务成本 Service costs

五、损益类 Profit and loss

收入 Income

业务收入 OPERATING INCOME

5101 主营业务收入 Prime operating revenue

产品销售收入 Sales revenue

服务收入 Service revenue

5102 其他业务收入 Other operating revenue

材料销售 Sales materials

代购代售

包装物出租 Wrappage lease

出让资产使用权收入 Remise right of assets revenue

返还所得税 Reimbursement of income tax

其他收入 Other revenue

5201 投资收益 Investment income

短期投资收益 Current investment income

长期投资收益 Long-term investment income

计提的委托贷款减值准备 Withdrawal of entrust loans reserves

5203 补贴收入 Subsidize revenue

国家扶持补贴收入 Subsidize revenue from country

其他补贴收入 Other subsidize revenue

5301 营业外收入 NON-OPERATING INCOME

非货币性交易收益 Non-cash deal income

现金溢余 Cash overage

处置固定资产净收益 Net income on disposal of fixed assets

出售无形资产收益 Income on sales of intangible assets

固定资产盘盈 Fixed assets inventory profit

罚款净收入 Net amercement income

支出 Outlay

业务支出 Revenue charges

5401 主营业务成本 Operating costs

产品销售成本 Cost of goods sold

服务成本 Cost of service

5402 主营业务税金及附加 Tax and associate charge

营业税 Sales tax

消费税 Consumption tax

城市维护建设税 Tax for maintaining and building cities

资源税 Resources tax

土地增值税 Increment tax on land value

5405 其他业务支出 Other business expense

销售其他材料成本 Other cost of material sale

其他劳务成本 Other cost of service

其他业务税金及附加费 Other tax and associate charge

费用 Expenses

5501 营业费用 Operating expenses

代销手续费 Consignment commission charge

运杂费 Transpotation

保险费 Insurance premium

展览费 Exhibition fees

广告费 Advertising fees

5502 管理费用 Administrative expenses

职工工资 Staff Salaries

修理费 Repair charge

低值易耗摊销 Article of consumption

办公费 Office allowance

差旅费 Travelling expense

工会经费 Labour union expenditure

研究与开发费 Research and development expense

福利费 Employee benefits/welfare

职工教育经费 Personnel education

待业保险费 Unemployment insurance

劳动保险费 Labour insurance

医疗保险费 Medical insurance

会议费 Coferemce

聘请中介机构费 Intermediary organs

咨询费 Consult fees

诉讼费 Legal cost

业务招待费 Business entertainment

技术转让费 Technology transfer fees

矿产资源补偿费 Mineral resources compensation fees

排污费 Pollution discharge fees

房产税 Housing property tax

车船使用税 Vehicle and vessel usage license plate tax(VVULPT)

土地使用税 Tenure tax

印花税 Stamp tax

5503 财务费用 Finance charge

利息支出 Interest exchange

汇兑损失 Foreign exchange loss

各项手续费 Charge for trouble

各项专门借款费用 Special-borrowing cost

5601 营业外支出 Nonbusiness expenditure

捐赠支出 Donation outlay

减值准备金 Depreciation reserves

非常损失 Extraordinary loss

处理固定资产净损失 Net loss on disposal of fixed assets

出售无形资产损失 Loss on sales of intangible assets

固定资产盘亏 Fixed assets inventory loss

债务重组损失 Loss on arrangement

罚款支出 Amercement outlay

5701 所得税 Income tax

以前年度损益调整 Prior year income adjustment 专业术语

consistency 一贯性

substance over form 实质重于形式

materiality 重要性

prudence 谨慎性

current asset 流动资产

non-current asset 非流动资产

round it up, round it down 四舍五入

contingent liability 或有负债

creditor 债权人

rendering of service 提供劳务

royalties 版税

bonus share 分红股

redempte share 赎回股份

debenture 债券

credit 贷方

depreciation 折旧

residual value 剩余价值

accounting treatment 会计处理

accrual concept 权责发生制概念

net book value 账面净值

straight line method 直线法

carrying amount 资产净值（资产－累计折旧－减值）

rule of thumb 经验法

contribution margin 边际贡献

deferred income 递延收入

finance lease 融资租赁

cash equivalents 现金等价物

operating lease 经营租赁

capital appreciation 资本增值

amortization 分摊

incremental budget 增量预算

zero based budget 零基预算

continuous budget 滚动预算

deferred tax 递延税款

permanent difference 永久性差异

timing difference 时间性差异

flow through method 应付税款法

events after balance sheet date 资产负债表日后事项

return on investment (ROI) 投资回报率

profit before interest and tax 息税前利润

profit margin 利润率

retrospective application 追溯调整法

prospective application 未来适用法

英文会计报表

利润表 INCOME STATEMENT 项目 ITEMS 产品销售收入Sales of products

其中：出口产品销售收入Including：Export sales 减：销售折扣与折让Less：Sales discount and allowances

产品销售净额Net sales of products 减：产品销售税金Less：Sales tax

产品销售成本Cost of sales 其中：出口产品销售成本Including：Cost of export sales

产品销售毛利Gross profit on sales 减：销售费用Less：Selling expenses

管理费用General and administrative expenses 财务费用Financial expenses

其中：利息支出(减利息收入) Including：Interest expenses (minus interest income)

汇兑损失(减汇兑收益) Exchange losses(minus exchange gains)

产品销售利润Profit on sales 加：其他业务利润Add：profit from other operations

营业利润Operating profit 加：投资收益Add：Income on investment

加：营业外收入Add：Non-operating income 减：营业外支出Less：Non-operating expenses 加：以前年度损益调整Add：adjustment of loss and gain for previous years

利润总额Total profit 减：所得税Less：Income tax 净利润Net profit

资产负债表 BALANCE SHEET

资产ASSETS 流动资产CURRENT ASSETS 现金Cash on hand 备用金Pretty cash

银行存款Cash in banks 有价证券Marketable receivable 应收票据Notes receivable

应收帐款Accounts receivable 减：坏帐准备Less：allowance for bad debts 预付货款Prepayments-supplies

内部往来Inter-company accounts 其他应收款Other receivables 待摊费用Prepaid and deferred expenses

存货Inventories 减：存货变现损失准备： Less：allowance on inventory reduction to market

已转未完工生产成本Transferred in production cost transforming

一年内到期的长期投资Matured long time investments within a year

流动资产合计Total current assets 长期投资： LONG TERM INVESTMENT

长期投资Long term investments拨付所属资金Funds to burnchs

一年以上的应收款项Accounts receivable over a year 固定资产： FIXED ASSETS

固定资产原价Fixed assets-cost 减：累计折旧Less: accumulated depreciation

固定资产净值Fixed assets-net value 固定资产清理Disposal of fixed assets

融资租入固定资产原价：Fixed assets-cost on financial lease

减：融资租入固定资产折旧Less：accumulated depreciation

融资租入固定资产净值：Fixed assets-net value on financial lease

在建工程： CONSTRUCTION WORK IN PROCESS 无形资产INTANGIBLE ASSETS

场地使用权Right to the use of a site 工业产权及专有技术Industrial property right and patents

其他无形资产Other intangibles 无形资产合计Total intangible assets

其它资产OTHER ASSETS 开办费Organization expenses 递延投资损失Deferred investment

筹建期间汇兑损失Exchange losses during organization period losses

递延税款借项Debit side of deferred tax 其他递延支出Other deferred expenditures

待转销汇兑损益Prepaid and deferred exchange loss 其他递延借款Debit side of other deferred

其他资产合计Total other Assets 资产总计TOTAL ASSETS

负债及所有者权LIABILITIES AND CAPITAL 流动负债：CURRENT LIABILITIES

短期借款Short term loans 应付票据Notes payable 应付帐款Accounts payable

内部往来Inter-company accounts 预收货款Items received in advance-supplies

应付工资Accrued payroll 应交税金Taxes payable 应付股利Dividends payable

其他应付款Other payables 预提费用Accrued expenses

职工奖励及福利费用Bonus and welfare funds

一年内到期的长期负债Matured long term liabilities within a year

其他流动负债Other current liabilities 流动负债合计Total current liabilities

长期负债：LONG TERM LIABILITIES 长期借款long term loans 应付公司债Bonds payable 应公司债溢价（折价）Premium on bonds payable（discount）

一年以上的应付款项Accounts payable over a year 长期负债合计：Total long term liabilities

其他负债： OTHER LIABILITIES 筹建期间汇兑收益Exchange gains during organization period 递延投资收益Deferred investment gains 递延税款贷项Credit side of deferred tax

其他递延贷项Credit side of other tax 待转销汇兑收益Prepaid and deferred exchange profit

其他负债合计Total other liabilities 负债合计Total liabilities 所有者权益Investor’s equity

委托加工材料Materials processed on commission受托代销商品Goods in consignment

代管商品物资Good held in our custos 本年支付的进口环节税金Import tax paid this year

由企业负责的应收票据贴现Contingent Liability incurred by discounted notes receivable

租入固定资产Leasehold fixed assets

应付帐款 Trade creditors 应收票据 Notes receivable 预收帐款 Advances from customers

应收股利 Dividends receivable 代销商品款 Consignment-in payables 应收利息 Interest receivable 应付工资 Payroll payable 应收帐款 Trade debtors 应付福利费 Welfare payable

其他应收款 Other debtors 应付股利 Proposed dividends 坏帐准备 Provision for doubtful debts 应付短期债券 Short-term bonds payable 预付帐款 Prepayment 应交税金 Tax payable

应收补贴款 Allowance receivable 其他应交款 Other payable to government

待摊费用 Prepaid expenses 其他应付款 Other creditors

待处理流动资产损益 Unsettled G/L on current assets 预提费用 Accrued expenses

存货 Inventories 一年内到期长期负债 Long term liabilities due within one year

存货跌价准备 Provision for obsolete stocks 其他流动负债 Other current liability

其他流动资产 Other current 流动负债合计 TOTAL CURRENT LIABILITIES

流动资产合计 TOTAL CURRENT ASSETS 长期股权投资 Long term equity investment 应付债券 Bonds payable 长期债券投资 Long term securities investment

长期应付款 Long term payable 长期投资减值准备 Provision for long-term investment 住房周转金Housing fund 其他长期负债 Other long term liabilities

长期投资合计 TOTAL LONG-TERM INVESTMENT

长期负债合计 TOTAL LONG-TERM LIABILITIES 固定资产 Fixed assets

累计折旧 Accumulated depreciation 递延税款 Deferred taxation 工程物资 Project material

在建工程 Construction in progress 其他负债合计 TOTAL OTHER LIABILITIES

固定资产减值准备Imparement 待处理固定资产损益 Unsettled G/L on fixed assets

负债合计 TOTAL LIABILITIES 固定资产合计 TOTAL FIXED ASSETS

股本 Share capital

资本公积 Capital surplus 无形资产 Intangible assets 盈余公积 Surplus reserves

开办费 Pre-operating expenses 期初未分配利润 Retained earnings, beginning of the year

长期待摊费用 Deferred assets 本年净利润 NET INCOME FOR THE YEAR

其他长期资产 Other long term assets 所有者权益合计 TOTAL EQUITIES

无形及其他资产合计 TOTAL INTANGIBLE AND ASSETS 资产总计 TOTAL ASSETS 负债及所有者权益总计 TOTAL LIABILITIES AND EQUITY