学financial accounting的专页词汇大全 （2）

一、资产类 Assets
流动资产 Current assets
货币资金 Cash and cash equivalents
现金 Cash
银行存款 Cash in bank
其他货币资金 Other cash and cash equivalents
' 外埠存款 Other city Cash in bank
' 银行本票 Cashier's cheque
' 银行汇票 Bank draft
' 信用卡 Credit card
' 信用证保证金 L/C Guarantee deposits
' 存出投资款 Refundable deposits
短期投资 Short-term investments
' 股票 Short-term investments - stock
' 债券 Short-term investments - corporate bonds
' 基金 Short-term investments - corporate funds
' 其他 Short-term investments - other
短期投资跌价准备 Short-term investments falling price reserves
应收款 Account receivable
应收票据 Note receivable
银行承兑汇票 Bank acceptance
商业承兑汇票 Trade acceptance
应收股利 Dividend receivable
应收利息 Interest receivable
应收账款 Account receivable
其他应收款 Other notes receivable
坏账准备 Bad debt reserves
预付账款 Advance money
应收补贴款 Cover deficit by state subsidies of receivable
库存资产 Inventories
物资采购 Supplies purchasing
原材料 Raw materials
包装物 Wrappage
低值易耗品 Low-value consumption goods
材料成本差异 Materials cost variance
自制半成品 Semi-Finished goods
库存商品 Finished goods
商品进销差价 Differences between purchasing and selling price
委托加工物资 Work in process - outsourced
委托代销商品 Trust to and sell the goods on a commission basis
受托代销商品 Commissioned and sell the goods on a commission basis
存货跌价准备 Inventory falling price reserves
分期收款发出商品 Collect money and send out the goods by stages
待摊费用 Deferred and prepaid expenses
长期投资 Long-term investment
长期股权投资 Long-term investment on stocks
' 股票投资 Investment on stocks
' 其他股权投资 Other investment on stocks
长期债权投资 Long-term investment on bonds
' 债券投资 Investment on bonds
' 其他债权投资 Other investment on bonds
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
委托贷款 Entrust loans
' 本金 Principal
' 利息 Interest
' 减值准备 Depreciation reserves
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
累计折旧 Accumulated depreciation
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
工程物资 Project goods and material
' 专用材料 Special-purpose material
' 专用设备 Special-purpose equipment
' 预付大型设备款 Prepayments for equipment
' 为生产准备的工具及器具 Preparative instruments and implement for fabricate
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
在建工程减值准备 Construction-in-process depreciation reserves
固定资产清理 Liquidation of fixed assets
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
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
未确认融资费用 Unacknowledged financial charges
待处理财产损溢 Wait deal assets loss or income
长期待摊费用 Long-term deferred and prepaid expenses
待处理财产损溢 Wait deal assets loss or income
待处理流动资产损溢 Wait deal intangible assets loss or income
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
短期借款 Short-term borrowing
应付票据 Notes payable
银行承兑汇票 Bank acceptance
商业承兑汇票 Trade acceptance
应付账款 Account payable
预收账款 Deposit received
代销商品款 Proxy sale goods revenue
应付工资 Accrued wages
应付福利费 Accrued welfarism
应付股利 Dividends payable
应交税金 Tax payable
' 应交增值税 value added tax payable
' 进项税额 Withholdings on VAT
' 已交税金 Paying tax
' 转出未交增值税 Unpaid VAT changeover
' 减免税款 Tax deduction
' 销项税额 Substituted money on VAT
' 出口退税 Tax reimbursement for export
' 进项税额转出 Changeover withnoldings on VAT
' 出口抵减内销产品应纳税额 Export deduct domestic sales goods tax
' 转出多交增值税 Overpaid VAT changeover
' 未交增值税 Unpaid VAT
' 应交营业税 Business tax payable
' 应交消费税 Consumption tax payable
' 应交资源税 Resources tax payable
' 应交所得税 Income tax payable
' 应交土地增值税 Increment tax on land value payable
' 应交城市维护建设税 Tax for maintaining and building cities payable
' 应交房产税 Housing property tax payable
' 应交土地使用税 Tenure tax payable
' 应交车船使用税 Vehicle and vessel usage license plate tax(VVULPT) payable
' 应交个人所得税 Personal income tax payable
其他应交款 Other fund in conformity with paying
其他应付款 Other payables
预提费用 Drawing expense in advance
其他负债 Other liabilities
待转资产价值 Pending changerover assets value
预计负债 Anticipation liabilities
长期负债 Long-term Liabilities
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
应付债券 Bonds payable
' 债券面值 Face value, Par value
' 债券溢价 Premium on bonds
' 债券折价 Discount on bonds
' 应计利息 Accrued interest
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
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
递延税款 Deferral taxes


三、所有者权益类 OWNERS' EQUITY

资本 Capital
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
已归还投资 Investment Returned
公积
资本公积 Capital reserve
' 资本(或股本)溢价 Cpital(or Stock) premium
' 接受捐赠非现金资产准备 Receive non-cash donate reserve
' 股权投资准备 Stock right investment reserves
' 拨款转入 Allocate sums changeover in
' 外币资本折算差额 Foreign currency capital
' 其他资本公积 Other capital reserve
盈余公积 Surplus reserves
' 法定盈余公积 Legal surplus
' 任意盈余公积 Free surplus reserves
' 法定公益金 Legal public welfare fund
' 储备基金 Reserve fund
' 企业发展基金 Enterprise expension fund
' 利润归还投资 Profits capitalizad on return of investment
利润 Profits
本年利润 Current year profits
利润分配 Profit distribution
' 其他转入 Other chengeover in
' 提取法定盈余公积 Withdrawal legal surplus
' 提取法定公益金 Withdrawal legal public welfare funds
' 提取储备基金 Withdrawal reserve fund
' 提取企业发展基金 Withdrawal reserve for business expansion
' 提取职工奖励及福利基金 Withdrawal staff and workers' bonus and welfare fund
' 利润归还投资 Profits capitalizad on return of investment
' 应付优先股股利 Preferred Stock dividends payable
' 提取任意盈余公积 Withdrawal other common accumulation fund
' 应付普通股股利 Common Stock dividends payable
' 转作资本(或股本)的普通股股利 Common Stock dividends change to assets(or stock)
' 未分配利润 Undistributed profit


四、成本类 Cost

生产成本 Cost of manufacture
' 基本生产成本 Base cost of manufacture
' 辅助生产成本 Auxiliary cost of manufacture
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 Coferemce
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 Transpotation
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
劳务成本 Service costs

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