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(wèn)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(wú)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(wú)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(shū)、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(wú)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(kāi)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(wú)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(lái)適用法