會(huì )計專(zhuān)業(yè)英語(yǔ)詞匯

　　會(huì )計專(zhuān)業(yè)英語(yǔ)是會(huì )計專(zhuān)業(yè)人員職業(yè)發(fā)展的必要工具。學(xué)習會(huì )計專(zhuān)業(yè)英語(yǔ)就是學(xué)習如何借助英語(yǔ)解決與完成會(huì )計實(shí)務(wù)中涉外的專(zhuān)業(yè)性問(wèn)題和任務(wù)。

　　一、資產(chǎn)類(lèi) Assets

　　流動(dòng)資產(chǎn) Current assets

　　貨幣資金 Cash and cash equivalents

　　現金 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)準備 Short-term investments falling price reserves

　　應收款 Account receivable

　　應收票據 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

　　應收補貼款 Cover deficit by state subsidies of receivable

　　庫存資產(chǎn) Inventories

　　物資采購 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

　　庫存商品 Finished goods

　　商品進(jìn)銷(xiāo)差價(jià) Differences between purchasing and selling price

　　委托加工物資 Work in process - outsourced

　　委托代銷(xiāo)商品 Trust to and sell the goods on a commission basis

　　受托代銷(xiāo)商品 Commissioned and sell the goods on a commission basis

　　存貨跌價(jià)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(cháng)期投資 Long-term investment

　　長(cháng)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

　　長(cháng)期債權投資 Long-term investment on bonds

　　債券投資 Investment on bonds

　　其他債權投資 Other investment on bonds

　　長(cháng)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 Bcreditor'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(chǎn) 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(chǎn)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(zhuān)用材料 Special-purpose material

　　專(zhuān)用設備 Special-purpose equipment

　　預付大型設備款 Prepayments for equipment

　　為生產(chǎn)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(shù)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(chǎn)清理 Liquidation of fixed assets

　　無(wú)形資產(chǎn) Intangible assets

　　專(zhuān)利權 Patents

　　非專(zhuān)利技術(shù) Non-Patents

　　商標權 Trademarks, Trade names

　　著(zhù)作權 Copyrights

　　土地使用權 Tenure

　　商譽(yù) Goodwill

　　無(wú)形資產(chǎn)減值準備 Intangible Assets depreciation reserves

　　專(zhuān)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(chǎn)損溢 Wait deal assets loss or income

　　長(cháng)期待攤費用 Long-term deferred and prepaid expenses

　　待處理財產(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、負債類(lèi) Liability

　　短期負債 Current liability

　　短期借款 Short-term borrowing

　　應付票據 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(xiāo)商品款 Proxy sale goods revenue

　　應付工資 Accrued wages

　　應付福利費 Accrued welfarism

　　應付股利 Dividends payable

　　應交稅金 Tax payable

　　應交增值稅 value added tax payable

　　進(jìn)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

　　銷(xiāo)項稅額 Substituted money on VAT

　　出口退稅 Tax reimbursement for export

　　進(jìn)項稅額轉出 Changeover withnoldings on VAT

　　出口抵減內銷(xiāo)產(chǎn)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(yíng)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(chǎn)稅 Housing property tax payable

　　應交土地使用稅 Tenure tax payable

　　應交車(chē)船使用稅 Vehicle and vessel usage license plate tax(VVULPT) payable

　　應交個(gè)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(chǎn)價(jià)值 Pending changerover assets value

　　預計負債 Anticipation liabilities

　　長(cháng)期負債 Long-term Liabilities

　　長(cháng)期借款 Long-term loans

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

　　一年后到期的長(cháng)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(jià) Premium on bonds

　　債券折價(jià) Discount on bonds

　　應計利息 Accrued interest

　　長(cháng)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(cháng)期應付 Long-term account payable due within one year

　　一年后到期的長(cháng)期應付 Long-term account payable over one year

　　專(zhuān)項應付款 Special payable

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

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

　　遞延稅款 Deferral taxes

　　三、所有者權益類(lèi) 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

　　接受捐贈非現金資產(chǎn)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 expension fund

　　利潤歸還投資 Profits capitalizad 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 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 capitalizad 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

　　四、成本類(lèi) 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(wù)費 Outsourcing fee

　　福利費 Employee benefits/welfare

　　會(huì )議費 Coferemce

　　加班餐費 Special duties

　　市內交通費 Business traveling

　　通訊費 Correspondence

　　電話(huà)費 Correspondence

　　水電取暖費 Water and Steam

　　稅費 Taxes and dues

　　租賃費 Rent

　　管理費 Maintenance

　　車(chē)輛維護費 Vehicles maintenance

　　油料費 Vehicles maintenance

　　培訓費 Education and training

　　接待費 Entertainment

　　圖書(shū)、印刷費 Books and printing

　　運費 Transpotation

　　保險費 Insurance premium

　　支付手續費 Commission

　　雜費 Sundry charges

　　折舊費 Depreciation expense

　　機物料消耗 Article of consumption

　　勞動(dòng)保護費 Labor protection fees

　　季節性停工損失 Loss on seasonality cessation

　　勞務(wù)成本 Service costs

　　五、損益類(lèi) 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(xiāo)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(xiāo)售 Sales materials

　　代購代售

　　包裝物出租 Wrappage lease

　　出讓資產(chǎn)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(cháng)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(yíng)業(yè)外收入 NON-OPERATING INCOME

　　非貨幣性交易收益 Non-cash deal income

　　現金溢余 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(pán)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(xiāo)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

　　消費稅 Consumption tax

　　城市維護建設稅 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(xiāo)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 Other tax and associate charge

　　費用 Expenses

　　營(yíng)業(yè)費用 Operating expenses

　　代銷(xiāo)手續費 Consignment commission charge

　　運雜費 Transpotation

　　保險費 Insurance premium

　　展覽費 Exhibition fees

　　廣告費 Advertising fees

　　管理費用 Adminisstrative expenses

　　職工工資 Staff Salaries

　　修理費 Repair charge

　　低值易耗攤銷(xiāo) Article of consumption

　　辦公費 Office allowance

　　差旅費 Travelling expense

　　工會(huì )經(jīng)費 Labour union expenditure

　　研究與開(kāi)發(fā)費 Research and development expense

　　福利費 Employee benefits/welfare

　　職工教育經(jīng)費 Personnel education

　　待業(yè)保險費 Unemployment insurance

　　勞動(dòng)保險費 Labour insurance

　　醫療保險費 Medical insurance

　　會(huì )議費 Coferemce

　　聘請中介機構費 Intermediary organs

　　咨詢(xún)費 Consult fees

　　訴訟費 Legal cost

　　業(yè)務(wù)招待費 Business entertainment

　　技術(shù)轉讓費 Technology transfer fees

　　礦產(chǎn)資源補償費 Mineral resources compensation fees

　　排污費 Pollution discharge fees

　　房產(chǎn)稅 Housing property tax

　　車(chē)船使用稅 Vehicle and vessel usage license plate tax(VVULPT)

　　土地使用稅 Tenure tax

　　印花稅 Stamp tax

　　財務(wù)費用 Finance charge

　　利息支出 Interest exchange

　　匯兌損失 Foreign exchange loss

　　各項手續費 Charge for trouble

　　各項專(zhuān)門(mén)借款費用 Special-borrowing cost

　　營(yíng)業(yè)外支出 Nonbusiness expenditure

　　捐贈支出 Donation outlay

　　減值準備金 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(pán)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 或有負債

　　creditor 債權人 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 )計處理 accrual concept 權責發(fā)生制概念

　　net book value 賬面凈值 straight line method 直線(xiàn)法

　　carrying amount 資產(chǎn)凈值(資產(chǎn)-累計折舊-減值)

　　rule of thumb 經(jīng)驗法 contribution margin 邊際貢獻

　　deferred income 遞延收入 finance lease 融資租賃

　　cash equivalents 現金等價(jià)物 operating lease 經(jīng)營(yíng)租賃

　　capital appreciation 資本增值 amortization 分攤

　　incremental budget 增量預算 zero based budget 零基預算

　　continuous budget 滾動(dòng)預算 deferred tax 遞延稅款

　　permanent difference 永久性差異 timing difference 時(shí)間性差異

　　flow through method 應付稅款法

　　events after balance sheet date 資產(chǎn)負債表日后事項

　　return on investment (ROI) 投資回報率

　　profit before interest and tax 息稅前利潤

　　profit margin 利潤率 retrospective application 追溯調整法

　　prospective application 未來(lái)適用法

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