会计专业术语.docx
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会计专业术语.docx
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会计专业术语
会计专业术语
一、资产类Assets
流动资产Currentassets
货币资金Cashandcashequivalents
1001现金Cash
1002银行存款Cashinbank
1009其他货币资金Othercashandcashequivalents
'100901外埠存款OthercityCashinbank
'100902银行本票Cashier'scheque
'100903银行汇票Bankdraft
'100904信用卡Creditcard
1101短期投资Short-terminvestments
'110101股票Short-terminvestments-stock
'110102债券Short-terminvestments-corporatebonds
'110103基金Short-terminvestments-corporatefunds
'110110其他Short-terminvestments-other
应收款Accountreceivable
1111应收票据Notereceivable
银行承兑汇票Bankacceptance
商业承兑汇票Tradeacceptance
1121应收股利Dividendreceivable
1122应收利息Interestreceivable
1131应收账款Accountreceivable
1133其他应收款Othernotesreceivable
1141坏账准备Baddebtreserves
1151预付账款Advancemoney
1201物资采购Suppliespurchasing
1211原材料Rawmaterials
1221包装物Wrappage s
1243库存商品Finishedgoods
1301待摊费用Deferredandprepaidexpenses
长期投资Long-terminvestment
1401长期股权投资Long-terminvestmentonstocks
'140101股票投资Investmentonstocks
'140102其他股权投资Otherinvestmentonstocks
1402长期债权投资Long-terminvestmentonbonds
'140201债券投资Investmentonbonds
'140202其他债权投资Otherinvestmentonbonds
'143101本金Principal
'143102利息Interest
'143103减值准备Depreciationreserves
1501固定资产Fixedassets
房屋Building
建筑物Structure
机器设备Machineryequipment
运输设备Transportationfacilities
工具器具Instrumentsandimplement
1502累计折旧Accumulateddepreciation
1603在建工程Construction-in-process
1801无形资产Intangibleassets
专利权Patents
非专利技术Non-Patents
商标权Trademarks,Tradenames
著作权Copyrights
土地使用权Tenure
商誉Goodwill
1901长期待摊费用Long-termdeferredandprepaidexpenses
1911待处理财产损溢Waitdealassetslossorincome
二、负债类Liability
短期负债Currentliability
2101短期借款Short-termborrowing
2111应付票据Notespayable
2121应付账款Accountpayable
2131预收账款Depositreceived
2151应付工资Accruedwages
2161应付股利Dividendspayable
2171应交税金Taxpayable
'217101应交增值税valueaddedtaxpayable
'217111应交个人所得税Personalincometaxpayable
2176其他应交款Otherfundinconformitywithpaying
2181其他应付款Otherpayables
2191预提费用Drawingexpenseinadvance
其他负债Otherliabilities
2201待转资产价值Pendingchangeroverassetsvalue
2211预计负债Anticipationliabilities
长期负债Long-termLiabilities
2301长期借款Long-termloans
一年内到期的长期借款Long-termloansduewithinoneyear
一年后到期的长期借款Long-termloansdueoveroneyear
2311应付债券Bondspayable
'231101债券面值Facevalue,Parvalue
'231102债券溢价Premiumonbonds
'231103债券折价Discountonbonds
'231104应计利息Accruedinterest
2321长期应付款Long-termaccountpayable
应付融资租赁款Accruedfinancialleaseoutlay
一年内到期的长期应付Long-termaccountpayableduewithinoneyear
一年后到期的长期应付Long-termaccountpayableoveroneyear
2331专项应付款Specialpayable
一年内到期的专项应付Long-termspecialpayableduewithinoneyear
一年后到期的专项应付Long-termspecialpayableoveroneyear
2341递延税款Deferraltaxes
三、所有者权益类OWNERS'EQUITY
资本Capital
3101实收资本(或股本)Paid-upcapital(orstock)
实收资本Paicl-upcapital
实收股本Paid-upstock
3103已归还投资InvestmentReturned
公积
3111资本公积Capitalreserve
'311101资本(或股本)溢价Cpital(orStock)premium
'311102接受捐赠非现金资产准备Receivenon-cashdonatereserve
'311103股权投资准备Stockrightinvestmentreserves
'311105拨款转入Allocatesumschangeoverin
'311106外币资本折算差额Foreigncurrencycapital
'311107其他资本公积Othercapitalreserve
3121盈余公积Surplusreserves
'312101法定盈余公积Legalsurplus
'312102任意盈余公积Freesurplusreserves
'312103法定公益金Legalpublicwelfarefund
'312104储备基金Reservefund
'312105企业发展基金Enterpriseexpensionfund
'312106利润归还投资Profitscapitalizadonreturnofinvestment
利润Profits
3131本年利润Currentyearprofits
3141利润分配Profitdistribution
'314101其他转入Otherchengeoverin
'314102提取法定盈余公积Withdrawallegalsurplus
'314103提取法定公益金Withdrawallegalpublicwelfarefunds
'314104提取储备基金Withdrawalreservefund
'314105提取企业发展基金Withdrawalreserveforbusinessexpansion
'314106提取职工奖励及福利基金Withdrawalstaffandworkers'bonusandwelfarefund
'314107利润归还投资Profitscapitalizadonreturnofinvestment
'314108应付优先股股利PreferredStockdividendspayable
'314109提取任意盈余公积Withdrawalothercommonaccumulationfund
'314110应付普通股股利CommonStockdividendspayable
'314111转作资本(或股本)的普通股股利CommonStockdividendschangetoassets(orstock)
'314115未分配利润Undistributedprofit
四、成本类Cost
4101生产成本Costofmanufacture
'410101基本生产成本Basecostofmanufacture
'410102辅助生产成本Auxiliarycostofmanufacture
4105制造费用Manufacturingoverhead
材料费Materials
管理人员工资ExecutiveSalaries
奖金Wages
退职金Retirementallowance
补贴Bonus
外保劳务费Outsourcingfee
福利费Employeebenefits/welfare
会议费Coferemce
加班餐费Specialduties
市内交通费Businesstraveling
通讯费Correspondence
电话费Correspondence
水电取暖费WaterandSteam
税费Taxesanddues
租赁费Rent
管理费Maintenance
车辆维护费Vehiclesmaintenance
油料费Vehiclesmaintenance
培训费Educationandtraining
接待费Entertainment
图书、印刷费Booksandprinting
运费Transpotation
保险费Insurancepremium
支付手续费Commission
杂费Sundrycharges
折旧费Depreciationexpense
机物料消耗Articleofconsumption
劳动保护费Laborprotectionfees
季节性停工损失Lossonseasonalitycessation
4107劳务成本Servicecosts
五、损益类Profitandloss
收入Income
业务收入OPERATINGINCOME
5101主营业务收入Primeoperatingrevenue
产品销售收入Salesrevenue
服务收入Servicerevenue
5102其他业务收入Otheroperatingrevenue
材料销售Salesmaterials
代购代售
包装物出租Wrappagelease
出让资产使用权收入Remiserightofassetsrevenue
返还所得税Reimbursementofincometax
其他收入Otherrevenue
5201投资收益Investmentincome
短期投资收益Currentinvestmentincome
长期投资收益Long-terminvestmentincome
计提的委托贷款减值准备Withdrawalofentrustloansreserves
5203补贴收入Subsidizerevenue
国家扶持补贴收入Subsidizerevenuefromcountry
其他补贴收入Othersubsidizerevenue
5301营业外收入NON-OPERATINGINCOME
非货币性交易收益Non-cashdealincome
现金溢余Cashoverage
处置固定资产净收益Netincomeondisposaloffixedassets
出售无形资产收益Incomeonsalesofintangibleassets
固定资产盘盈Fixedassetsinventoryprofit
罚款净收入Netamercementincome
支出Outlay
业务支出Revenuecharges
5401主营业务成本Operatingcosts
产品销售成本Costofgoodssold
服务成本Costofservice
5402主营业务税金及附加Taxandassociatecharge
营业税Salestax
消费税Consumptiontax
城市维护建设税Taxformaintainingandbuildingcities
资源税Resourcestax
土地增值税Incrementtaxonlandvalue
5405其他业务支出Otherbusinessexpense
销售其他材料成本Othercostofmaterialsale
其他劳务成本Othercostofservice
其他业务税金及附加费Othertaxandassociatecharge
费用Expenses
5501营业费用Operatingexpenses
代销手续费Consignmentcommissioncharge
运杂费Transpotation
保险费Insurancepremium
展览费Exhibitionfees
广告费Advertisingfees
5502管理费用Adminisstrativeexpenses
职工工资StaffSalaries
修理费Repaircharge
低值易耗摊销Articleofconsumption
办公费Officeallowance
差旅费Travellingexpense
工会经费Labourunionexpenditure
研究与开发费Researchanddevelopmentexpense
福利费Employeebenefits/welfare
职工教育经费Personneleducation
待业保险费Unemploymentinsurance
劳动保险费Labourinsurance
医疗保险费Medicalinsurance
会议费Coferemce
聘请中介机构费Intermediaryorgans
咨询费Consultfees
诉讼费Legalcost
业务招待费Businessentertainment
技术转让费Technologytransferfees
矿产资源补偿费Mineralresourcescompensationfees
排污费Pollutiondischargefees
房产税Housingpropertytax
车船使用税Vehicleandvesselusagelicenseplatetax(VVULPT)
土地使用税Tenuretax
印花税Stamptax
5503财务费用Financecharge
利息支出Interestexchange
汇兑损失Foreignexchangeloss
各项手续费Chargefortrouble
各项专门借款费用Special-borrowingcost
5601营业外支出Nonbusinessexpenditure
捐赠支出Donationoutlay
减值准备金Depreciationreserves
非常损失Extraordinaryloss
处理固定资产净损失Netlossondisposaloffixedassets
出售无形资产损失Lossonsalesofintangibleassets
固定资产盘亏Fixedassetsinventoryloss
债务重组损失Lossonarrangement
罚款支出Amercementoutlay
5701所得税Incometax
以前年度损益调整Prioryearincomeadjustment
现金 Cashinhand
银行存款Cashinbank
其他货币资金-外埠存款Othermonetaryassets-cashinothercities
其他货币资金-银行本票Othermonetaryassets-cashier‘scheck
其他货币资金-银行汇票Othermonetaryassets-bankdraft
其他货币资金-信用卡Othermonetaryassets-creditcards
其他货币资金-信用证保证金Othermonetaryassets-L/Cdeposit
其他货币资金-存出投资款Othermonetaryassets-cashforinvestment
短期投资-股票投资Investments-Shortterm-stocks
短期投资-债券投资Investments-Shortterm-bonds
短期投资-基金投资Investments-Shortterm-funds
短期投资-其他投资Investments-Shortterm-others
短期投资跌价准备Provisionforshort-terminvestment
长期股权投资-股票投资Longtermequityinvestment-stocks
长期股权投资-其他股权投资Longtermequityinvestment-others
长期债券投资-债券投资Longtermsecuritiesinvestemnt-bonds
长期债券投资-其他债权投资Longtermsecuritiesinvestment-others
长期投资减值准备Provisionforlong-terminvestment
应收票据Notesreceivable
应收股利Dividendsreceivable
应收利息Interestreceivable
应收帐款Tradedebtors
坏帐准备-应收帐款Provisionfordoubtfuldebts-tradedebtors
预付帐款Prepayment
应收补贴款Allowancereceivable
其他应收款Otherdebtors
坏帐准备-其他应收款Provisionfordoubtfuldebts-otherdebtors
其他流动资产Othercurrentassets
物资采购Purchase
原材料Rawmaterials
包装物Packingmaterials
低值易耗品Lowvalueconsumbles
材料成本差异Materialcostdifference
自制半成品Self-manufacturedgoods
库存商品Finishedgoods
商品进销差价Differencebetweenpurchase&salesofcommodities
委托加工物资Consignedprocessiongmaterial
委托代销商品Consignment-out
受托代销商品Consignment-in
分期收款发出商品Goodsoninstalmentsales
存货跌价准备Provisionforobsoletestocks
待摊费用Prepaidexpenses
待处理流动资产损益UnsettledG/Loncurrentassets
待处理固定资产损益UnsettledG/Lonfixedassets
委托贷款-本金Consignmentloan-principle
委托贷款-利息Consignmentloan-interest
委托贷款-减值准备Consignmentloan-provision
固定资产-房屋建筑物Fixedassets-Buildings
固定资产-机器设备Fixedassets-Plantandmachinery
固定资产-电子设备、器具及家具Fixedassets-ElectronicEquipment,furn
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