會計專業(yè)英語詞匯二

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　　會計要素elements of accounting

　　一、成本類 Cost

　　生產成本 Cost of manufacture

　　基本生產成本 Base cost of manufacture

　　輔助生產成本 Auxiliary cost of manufacture

　　制造費用 Manufacturing overhead

　　材料費 Materials

　　管理人員工資 Executive Salaries

　　獎金 Wages

　　退職金 Retirement allowance

　　補貼 Bonus

　　外保勞務費 Outsourcing fee

　　福利費 Employee benefits/welfare

　　會議費 Conference

　　加班餐費 Special duties

　　市內交通費 Business traveling

　　通訊費 Correspondence

　　電話費 Correspondence

　　水電取暖費 Water and Steam

　　稅費 Taxes and dues

　　租賃費 Rent

　　管理費 Maintenance

　　車輛維護費 Vehicles maintenance

　　油料費 Vehicles maintenance

　　培訓費 Education and training

　　接待費 Entertainment

　　圖書、印刷費 Books and printing

　　運費 Transportation

　　保險費 Insurance premium

　　支付手續(xù)費 Commission

　　雜費 Sundry charges

　　折舊費 Depreciation expense

　　機物料消耗 Article of consumption

　　勞動保護費 Labor protection fees

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

　　勞務成本 Service costs

　　二、 資產類 Assets

　　流動資產 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 cherub

　　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

　　短期投資跌價準備 Short-term investments falling price reserves

　　應收票據(jù) Note receivable

　　銀行承兌匯票 Bank acceptance

　　商業(yè)承兌匯票 Trade acceptance

　　應收股利 Dividend receivable

　　應收利息 Interest receivable

　　應收賬款 Account receivable

　　其他應收款 Other notes receivable

　　壞賬準備 Bad debt reserves

　　預付賬款 Advance money

　　物資采購 Supplies purchasing

　　原材料 Raw materials

　　包裝物 Wrap page

　　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

　　庫存商品 Finished goods

　　商品進銷差價 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

　　存貨跌價準備 Inventory falling price reserves

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

　　待攤費用 Deferred and prepaid expenses

　　長期投資 Long-term investment

　　長期股權投資 Long-term investment on stocks

　　股票投資 Investment on stocks

　　其他股權投資 Other investment on stocks

　　債券投資 Investment on bonds

　　其他債權投資 Other investment on bonds

　　長期投資減值準備 Long-term investments depreciation reserves

　　股權投資減值準備 Stock rights investment depreciation reserves

　　債權投資減值準備 Creditor’s rights investment depreciation reserves

　　委托貸款 Entrust loans

　　本金 Principal

　　利息 Interest

　　減值準備 Depreciation reserves

　　固定資產 Fixed assets

　　房屋 Building

　　建筑物 Structure

　　機器設備 Machinery equipment

　　運輸設備 Transportation facilities

　　工具器具 Instruments and implement

　　累計折舊 Accumulated depreciation

　　固定資產減值準備 Fixed assets depreciation reserves

　　房屋、建筑物減值準備 Building/structure depreciation reserves

　　機器設備減值準備 Machinery equipment depreciation reserves

　　工程物資 Project goods and material

　　專用材料 Special-purpose material

　　專用設備 Special-purpose equipment

　　預付大型設備款 Prepayments for equipment

　　為生產準備的工具及器具 Preparative instruments and implement for Fabricate

　　在建工程 Construction-in-process

　　安裝工程 Erection works

　　在安裝設備 Erecting equipment-in-process

　　技術改造工程 Technical innovation project

　　大修理工程 General overhaul project

　　在建工程減值準備 Construction-in-process depreciation reserves

　　固定資產清理 Liquidation of fixed assets

　　無形資產 Intangible assets

　　專利權 Patents

　　非專利技術 Non-Patents

　　商標權 Trademarks, Trade names

　　著作權 Copyrights

　　土地使用權 Tenure

　　商譽 Goodwill

　　無形資產減值準備 Intangible Assets depreciation reserves

　　專利權減值準備 Patent rights depreciation reserves

　　商標權減值準備 trademark rights depreciation reserves

　　未確認融資費用 Unacknowledged financial charges

　　待處理財產損溢 Wait deal assets loss or income

　　長期待攤費用 Long-term deferred and prepaid expenses

　　待處理財產損溢 Wait deal assets loss or income

　　待處理流動資產損溢 Wait deal intangible assets loss or income

　　待處理固定資產損溢 Wait deal fixed assets loss or income

　　三、負債類 Liability

　　短期負債 Current liability

　　短期借款 Short-term borrowing

　　應付票據(jù) Notes payable

　　銀行承兌匯票 Bank acceptance

　　商業(yè)承兌匯票 Trade acceptance

　　應付賬款 Account payable

　　預收賬款 Deposit received

　　代銷商品款 Proxy sale goods revenue

　　應付工資 Accrued wages

　　應付福利費 Accrued welfares

　　應付股利 Dividends payable

　　應交稅金 Tax payable

　　應交增值稅 value added tax payable

　　進項稅額 Withholdings on VAT

　　已交稅金 Paying tax

　　轉出未交增值稅 Unpaid VAT changeover

　　減免稅款 Tax deduction

　　出口退稅 Tax reimbursement for export

　　進項稅額轉出 Changeover withholdings on VAT

　　出口抵減內銷產品應納稅額 Export deduct domestic sales goods tax

　　轉出多交增值稅 Overpaid VAT changeover

　　未交增值稅 Unpaid VAT

　　應交營業(yè)稅 Business tax payable

　　應交消費稅 Consumption tax payable

　　應交資源稅 Resources tax payable

　　應交所得稅 Income tax payable

　　應交土地增值稅 Increment tax on land value payable

　　應交城市維護建設稅 Tax for maintaining and building cities payable

　　應交房產稅 Housing property tax payable

　　應交土地使用稅 Tenure tax payable

　　應交車船使用稅 Vehicle and vessel usage license plate

　　應交個人所得稅 Personal income tax payable

　　其他應交款 Other fund in conformity with paying

　　其他應付款 Other payables

　　預提費用 Drawing expense in advance

　　其他負債 Other liabilities

　　待轉資產價值 Pending changeover assets value

　　預計負債 Anticipation liabilities

　　長期負債 Long-term Liabilities

　　長期借款 Long-term loans

　　一年內到期的長期借款 Long-term loans due within one year

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

　　應付債券 Bonds payable

　　債券面值 Face value, Par value

　　債券溢價 Premium on bonds

　　債券折價 Discount on bonds

　　長期應付款 Long-term account payable

　　應付融資租賃款 Accrued financial lease outlay

　　一年內到期的長期應付款 Long-term account payable due within one year

　　一年后到期的長期應付款 Long-term account payable over one year

　　專項應付款 Special payable

　　一年內到期的專項應付 Long-term special payable due within one year

　　一年后到期的專項應付 Long-term special payable over one year

　　遞延稅款 Deferral taxes

　　四、所有者權益類 OWNERS'' EQUITY

　　資本 Capita

　　實收資本(或股本) Paid-up capital(or stock)

　　實收資本 Pail-up capital

　　實收股本 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 Capital(or Stock) premium

　　接受捐贈非現(xiàn)金資產準備 Receive non-cash donate reserve

　　股權投資準備 Stock right investment reserves

　　撥款轉入 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

　　儲備基金 Reserve fund

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

　　利潤歸還投資 Profits capitalized on return of investment

　　利潤 Profits

　　本年利潤 Current year profits

　　利潤分配 Profit distribution

　　其他轉入 Other changeover 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

　　提取職工獎勵及福利基金 Withdrawal staff and workers’ bonus and welfare fund

　　利潤歸還投資 Profits capitalized on return of investment

　　應付優(yōu)先股股利 Preferred Stock dividends payable

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

　　應付普通股股利 Common Stock dividends payable

　　轉作資本(或股本)的普通股股利 Common Stock dividends change to assets (or stock)

　　未分配利潤 Undistributed profit

　　五、損益類 Profit and loss

　　收入 Income

　　業(yè)務收入 OPERATING INCOME

　　主營業(yè)務收入 Prime operating revenue

　　產品銷售收入 Sales revenue

　　服務收入 Service revenue

　　其他業(yè)務收入 Other operating revenue

　　材料銷售 Sales materials

　　代購代售

　　包裝物出租 Wrap page lease

　　出讓資產使用權收入 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

　　長期投資收益 Long-term investment income

　　計提的委托貸款減值準備 Withdrawal of entrust loans reserves

　　補貼收入 Subsidize revenue

　　國家扶持補貼收入 Subsidize revenue from country

　　其他補貼收入 Other subsidize revenue

　　營業(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

　　處置固定資產凈收益 Net income on disposal of fixed assets

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