会计科目类词汇（中英）

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   应付普通股股利
Common Stock dividends change to assets(or stock)   转作资本(或股本)的普通股股利
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 市内交通费
Correspondence 通讯费
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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