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会计科目词汇 一、资产类 Assets Current assets 流动资产 Cash and cash equivalents 货币资金 Cash 现金 Cash in bank 银行存款 Other cash and cash equivalents 其他货币资金 Other city Cash in bank 外埠存款 Cashier's cheque 银行本票 Bank draft 银行汇票 Credit card 信用卡 L/C Guarantee deposits 信用证保证金 Refundable deposits 存出投资款 Short-term investments 短期投资 Short-term investments - stock 股票 Short-term investments - corporate bonds 债券 Short-term investments - corporate funds 基金 Short-term investments - other 其他 Short-term investments falling price reserves 短期投资跌价准备 Account receivable 应收款 Note receivable 应收票据 Bank acceptance 银行承兑汇票 Trade acceptance 商业承兑汇票 Dividend receivable 应收股利 Interest receivable 应收利息 Account receivable 应收账款 Other notes receivable 其他应收款 Bad debt reserves 坏账准备 Advance money 预付账款 Cover deficit by state subsidies of receivable 应收补贴款 Inventories 库存资产 Supplies purchasing 物资采购 Raw materials 原材料 Wrappage 包装物 Low-value consumption goods 低值易耗品 Materials cost variance 材料成本差异 Semi-Finished goods 自制半成品 Finished goods 库存商品 Differences between purchasing and selling price 商品进销差价 Work in process - outsourced 委托加工物资 Trust to and sell the goods on a commission basis 委托代销商品 Commissioned and sell the goods on a commission basis 受托代销商品 Inventory falling price reserves 存货跌价准备 Collect money and send out the goods by stages 分期收款发出商品 Deferred and prepaid expenses 待摊费用 Long-term investment 长期投资 Long-term investment on stocks 长期股权投资 Investment on stocks 股票投资 Other investment on stocks 其他股权投资 Long-term investment on bonds 长期债权投资 Investment on bonds 债券投资 Other investment on bonds 其他债权投资 Long-term investments depreciation reserves 长期投资减值准备 Stock rights investment depreciation reserves 股权投资减值准备 Bcreditor's rights investment depreciation reserves 债权投资减值准备 Entrust loans 委托贷款 Principal 本金 Interest 利息 Depreciation reserves 减值准备 Fixed assets 固定资产 Building 房屋 Structure 建筑物 Machinery equipment 机器设备 Transportation facilities 运输设备 Instruments and implement 工具器具 Accumulated depreciation 累计折旧 Fixed assets depreciation reserves 固定资产减值准备 Building/structure depreciation reserves 房屋、建筑物减值准备 Machinery equipment depreciation reserves 机器设备减值准备 Project goods and material 工程物资 Special-purpose material 专用材料 Special-purpose equipment 专用设备 Prepayments for equipment 预付大型设备款 Preparative instruments and implement for fabricate 为生产准备的工具及器具 Construction-in-process 在建工程 Erection works 安装工程 Erecting equipment-in-process 在安装设备 Technical innovation project 技术改造工程 General overhaul project 大修理工程 Construction-in-process depreciation reserves 在建工程减值准备 Liquidation of fixed assets 固定资产清理 Intangible assets 无形资产 Patents 专利权 Non-Patents 非专利技术 Trademarks, Trade names 商标权 Copyrights 著作权 Tenure 土地使用权 Goodwill 商誉 Intangible Assets depreciation reserves 无形资产减值准备 Patent rights depreciation reserves 专利权减值准备 trademark rights depreciation reserves 商标权减值准备 Unacknowledged financial charges 未确认融资费用 Wait deal assets loss or income 待处理财产损溢 Long-term deferred and prepaid expenses 长期待摊费用 Wait deal assets loss or income 待处理财产损溢 Wait deal intangible assets loss or income 待处理流动资产损溢 Wait deal fixed assets loss or income 待处理固定资产损溢 意同翻译 http://www.etfane.com/ 二、负债类 Liability Current liability 短期负债 Short-term borrowing 短期借款 Notes payable 应付票据 Bank acceptance 银行承兑汇票 Trade acceptance 商业承兑汇票 Account payable 应付账款 Deposit received 预收账款 Proxy sale goods revenue 代销商品款 Accrued wages 应付工资 Accrued welfarism 应付福利费 Dividends payable 应付股利 Tax payable 应交税金 value added tax payable 应交增值税 Withholdings on VAT 进项税额 Paying tax 已交税金 Unpaid VAT changeover 转出未交增值税 Tax deduction 减免税款 Substituted money on VAT 销项税额 Tax reimbursement for export 出口退税 Changeover withnoldings on VAT 进项税额转出 Export deduct domestic sales goods tax 出口抵减内销产品应纳税额 Overpaid VAT changeover 转出多交增值税 Unpaid VAT 未交增值税 Business tax payable 应交营业税 Consumption tax payable 应交消费税 Resources tax payable 应交资源税 Income tax payable 应交所得税 Increment tax on land value payable 应交土地增值税 Tax for maintaining and building cities payable 应交城市维护建设税 Housing property tax payable 应交房产税 Tenure tax payable 应交土地使用税 Vehicle and vessel usage license plate tax(VVULPT) payable 应交车船使用税 Personal income tax payable 应交个人所得税 Other fund in conformity with paying 其他应交款 Other payables 其他应付款 Drawing expense in advance 预提费用 Other liabilities 其他负债 Pending changerover assets value 待转资产价值 Anticipation liabilities 预计负债 Long-term Liabilities 长期负债 Long-term loans 长期借款 Long-term loans due within one year 一年内到期的长期借款 Long-term loans due over one year 一年后到期的长期借款 Bonds payable 应付债券 Face value, Par value 债券面值 Premium on bonds 债券溢价 Discount on bonds 债券折价 Accrued interest 应计利息 Long-term account payable 长期应付款 Accrued financial lease outlay 应付融资租赁款 Long-term account payable due within one year 一年内到期的长期应付 Long-term account payable over one year 一年后到期的长期应付 Special payable 专项应付款 Long-term special payable due within one year 一年内到期的专项应付 Long-term special payable over one year 一年后到期的专项应付 Deferral taxes 递延税款 意同翻译 http://www.etfane.com/ 三、所有者权益类 OWNERS' EQUITY Capita 资本 Paid-up capital(or stock) 实收资本(或股本) Paicl-up capital 实收资本 Paid-up stock 实收股本 Investment Returned 已归还投资 Capital reserve 资本公积 Cpital(or Stock) premium 资本(或股本)溢价 Receive non-cash donate reserve 接受捐赠非现金资产准备 Stock right investment reserves 股权投资准备 Allocate sums changeover in 拨款转入 Foreign currency capital 外币资本折算差额 Other capital reserve 其他资本公积 Surplus reserves 盈余公积 Legal surplus 法定盈余公积 Free surplus reserves 任意盈余公积 Legal public welfare fund 法定公益金 Reserve fund 储备基金 Enterprise expension fund 企业发展基金 Profits capitalizad on return of investment 利润归还投资 Profits 利润 Current year profits 本年利润 Profit distribution 利润分配 Other chengeover in 其他转入 Withdrawal legal surplus 提取法定盈余公积 Withdrawal legal public welfare funds 提取法定公益金 Withdrawal reserve fund 提取储备基金 Withdrawal reserve for business expansion 提取企业发展基金 Withdrawal staff and workers' bonus and welfare fund 提取职工奖励及福利基金 Profits capitalizad on return of investment 利润归还投资 Preferred Stock dividends payable 应付优先股股利 Withdrawal other common accumulation fund 提取任意盈余公积 Common Stock dividends payable 应付普神股股利 Common Stock dividends change to assets(or stock) 转作资本(或股本)的普神股股利 Undistributed profit 未分配利润 意同翻译 http://www.etfane.com/ 四、成本类 Cost Cost of manufacture 生产成本 Base cost of manufacture 基本生产成本 Auxiliary cost of manufacture 辅助生产成本 Manufacturing overhead 制造费用 Materials 材料费 Executive Salaries 管理人员工资 Wages 奖金 Retirement allowance 退职金 Bonus 补贴 Outsourcing fee 外保劳务费 Employee benefits/welfare 福利费 Coferemce 会议费 Special duties 加班餐费 Business traveling 市内交神费 Correspondence 神讯费 Correspondence 电话费 Water and Steam 水电取暖费 Taxes and dues 税费 Rent 租赁费 Maintenance 管理费 Vehicles maintenance 车辆维护费 Vehicles maintenance 油料费 Education and training 培训费 Entertainment 接待费 Books and printing 图书、印刷费 Transpotation 运费 Insurance premium 保险费 Commission 支付手续费 Sundry charges 杂费 Depreciation expense 折旧费 Article of consumption 机物料消耗 Labor protection fees 劳动保护费 Loss on seasonality cessation 季节性停工损失 Service costs 劳务成本 意同翻译 http://www.etfane.com/ 五、损益类 Profit and loss Income 收入 OPERATING INCOME 业务收入 Prime operating revenue 主营业务收入 Sales revenue 产品销售收入 Service revenue 服务收入 Other operating revenue 其他业务收入 Sales materials 材料销售 Wrappage lease 包装物出租 Remise right of assets revenue 出让资产使用权收入 Reimbursement of income tax 返还所得税 Other revenue 其他收入 Investment income 投资收益 Current investment income 短期投资收益 Long-term investment income 长期投资收益 Withdrawal of entrust loans reserves 计提的委托贷款减值准备 Subsidize revenue 补贴收入 Subsidize revenue from country 国家扶持补贴收入 Other subsidize revenue 其他补贴收入 NON-OPERATING INCOME 营业外收入 Non-cash deal income 非货币性交易收益 Cash overage 现金溢余 Net income on disposal of fixed assets 处置固定资产净收益 Income on sales of intangible assets 出售无形资产收益 Fixed assets inventory profit 固定资产盘盈 Net amercement income 罚款净收入 Outlay 支出 Revenue charges 业务支出 Operating costs 主营业务成本 Cost of goods sold 产品销售成本 Cost of service 服务成本 Tax and associate charge 主营业务税金及附加 Sales tax 营业税 Consumption tax 消费税 Tax for maintaining and building cities 城市维护建设税 Resources tax 资源税 Increment tax on land value 土地增值税 Other business expense 其他业务支出 Other cost of material sale 销售其他材料成本 Other cost of service 其他劳务成本 Other tax and associate charge 其他业务税金及附加费 Expenses 费用 Operating expenses 营业费用 Consignment commission charge 代销手续费 Transpotation 运杂费 Insurance premium 保险费 Exhibition fees 展览费 Advertising fees 广告费 Adminisstrative expenses 管理费用 Staff Salaries 职工工资 Repair charge 修理费 Article of consumption 低值易耗摊销 Office allowance 办公费 Travelling expense 差旅费 Labour union expenditure 工会经费 Research and development expense 研究与开发费 Employee benefits/welfare 福利费 Personnel education 职工教育经费 Unemployment insurance 待业保险费 Labour insurance 劳动保险费 Medical insurance 医疗保险费 Coferemce 会议费 Intermediary organs 聘请中介机构费 Consult fees 咨询费 Legal cost 诉讼费 Business entertainment 业务招待费 Technology transfer fees 技术转让费 Mineral resources compensation fees 矿产资源补偿费 Pollution discharge fees 排污费 Housing property tax 房产税 Vehicle and vessel usage license plate tax(VVULPT) 车船使用税 Tenure tax 土地使用税 Stamp tax 印花税 Finance charge 财务费用 Interest exchange 利息支出 Foreign exchange loss 汇兑损失 Charge for trouble 各项手续费 Special-borrowing cost 各项专门借款费用 Nonbusiness expenditure 营业外支出 Donation outlay 捐赠支出 Depreciation reserves 减值准备金 Extraordinary loss 非常损失 Net loss on disposal of fixed assets 处理固定资产净损失 Loss on sales of intangible assets 出售无形资产损失 Fixed assets inventory loss 固定资产盘亏 Loss on arrangement 债务重组损失 Amercement outlay 罚款支出 Income tax 所得税 Prior year income adjustment 以前年度损益调整

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