常见会计英语词汇Word下载.docx

常见会计英语词汇Word下载.docx

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库存资产Inventories

物资采购Suppliespurchasing

原材料Rawmaterials

包装物Wrappage

低值易耗品Low-valueconsumptiongoods

材料成本差异Materialscostvariance

自制半成品Semi-Finishedgoods

库存商品Finishedgoods

商品进销差价Differencesbetweenpurchasingandsellingprice

委托加工物资Workinprocess-outsourced

委托代销商品Trusttoandsellthegoodsonacommissionbasis

受托代销商品Commissionedandsellthegoodsonacommissionbasis

存货跌价准备Inventoryfallingpricereserves

分期收款发出商品Collectmoneyandsendoutthegoodsbystages

待摊费用Deferredandprepaidexpenses

长期投资Long-terminvestment

长期股权投资Long-terminvestmentonstocks

股票投资Investmentonstocks

其他股权投资Otherinvestmentonstocks

长期债权投资Long-terminvestmentonbonds

债券投资Investmentonbonds

其他债权投资Otherinvestmentonbonds

长期投资减值准备Long-terminvestmentsdepreciationreserves

股权投资减值准备Stockrightsinvestmentdepreciationreserves

债权投资减值准备Bcreditor'

srightsinvestmentdepreciationreserves

委托贷款Entrustloans

本金Principal

利息Interest

减值准备Depreciationreserves

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

累计折旧Accumulateddepreciation

固定资产减值准备Fixedassetsdepreciationreserves

房屋、建筑物减值准备Building/structuredepreciationreserves

机器设备减值准备Machineryequipmentdepreciationreserves

工程物资Projectgoodsandmaterial

专用材料Special-purposematerial

专用设备Special-purposeequipment

预付大型设备款Prepaymentsforequipment

为生产准备的工具及器具Preparativeinstrumentsandimplementforfabricate

在建工程Construction-in-process

安装工程Erectionworks

在安装设备Erectingequipment-in-process

技术改造工程Technicalinnovationproject

大修理工程Generaloverhaulproject

在建工程减值准备Construction-in-processdepreciationreserves

固定资产清理Liquidationoffixedassets

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

无形资产减值准备IntangibleAssetsdepreciationreserves

专利权减值准备Patentrightsdepreciationreserves

商标权减值准备trademarkrightsdepreciationreserves

未确认融资费用Unacknowledgedfinancialcharges

待处理财产损溢Waitdealassetslossorincome

待处理流动资产损溢Waitdealintangibleassetslossorincome

待处理固定资产损溢Waitdealfixedassetslossorincome

会计常用词汇

（二）

accountantgenaral会计主任

accountbalancde结平的帐户

accountbill帐单

accountbooks帐

accountclassification帐户分类

accountcurrent往来帐

accountformofbalancesheet帐户式资产负债表　

accountformofprofitandlossstatement帐户式损益表　

accountpayable应付帐款　

accountreceivable应收帐款

accountofpayments支出表

accountofreceipts收入表　

accounttitle帐户名称，会计科目

accountingyear或financialyear会计年度

accountspayableledger应付款分类帐

Accountingperiod（会计期间）

timeperiods,typicallyoneyear（通常是一年）

资产负债表：

balancesheet可以不大写b

利润表：

incomestatements（orstatementsofincome）

利润分配表：

retainedearnings

现金流量表：

cashflows

会计常用词汇（三）

二、负债类Liability

短期负债Currentliability

短期借款Short-termborrowing

应付票据Notespayable

应付账款Accountpayable

预收账款Depositreceived

代销商品款Proxysalegoodsrevenue

应付工资Accruedwages

应付福利费Accruedwelfarism

应付股利Dividendspayable

应交税金Taxpayable

应交增值税valueaddedtaxpayable

进项税额WithholdingsonVAT

已交税金Payingtax

转出未交增值税UnpaidVATchangeover

减免税款Taxdeduction

销项税额SubstitutedmoneyonVAT

出口退税Taxreimbursementforexport

进项税额转出ChangeoverwithnoldingsonVAT

出口抵减内销产品应纳税额Exportdeductdomesticsalesgoodstax

转出多交增值税OverpaidVATchangeover

未交增值税UnpaidVAT

应交营业税Businesstaxpayable

应交消费税Consumptiontaxpayable

应交资源税Resourcestaxpayable

应交所得税Incometaxpayable

应交土地增值税Incrementtaxonlandvaluepayable

应交城市维护建设税Taxformaintainingandbuildingcitiespayable

应交房产税Housingpropertytaxpayable

应交土地使用税Tenuretaxpayable

应交车船使用税Vehicleandvesselusagelicenseplate

tax（VVULPT）payable

应交个人所得税Personalincometaxpayable

其他应交款Otherfundinconformitywithpaying

其他应付款Otherpayables

预提费用Drawingexpenseinadvance

其他负债Otherliabilities

待转资产价值Pendingchangeroverassetsvalue

预计负债Anticipationliabilities

长期负债Long-termLiabilities

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

应付债券Bondspayable

债券面值Facevalue,Parvalue

债券溢价Premiumonbonds

债券折价Discountonbonds

应计利息Accruedinterest

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

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

递延税款Deferraltaxes

所有者权益类OWNERS'

EQUITY

资本Capita

实收资本（或股本）Paid-upcapital（orstock）

实收资本Paicl-upcapital

实收股本Paid-upstock

已归还投资InvestmentReturned

资本公积Capitalreserve

资本（或股本）溢价Cpital（orStock）premium

接受捐赠非现金资产准备Receivenon-cashdonatereserve

股权投资准备Stockrightinvestmentreserves

拨款转入Allocatesumschangeoverin

外币资本折算差额Foreigncurrencycapital

其他资本公积Othercapitalreserve

盈余公积Surplusreserves

法定盈余公积Legalsurplus

任意盈余公积Freesurplusreserves

法定公益金Legalpublicwelfarefund

储备基金Reservefund

企业发展基金Enterpriseexpensionfund

利润归还投资Profitscapitalizadonreturnofinvestment

利润Profits

本年利润Currentyearprofits

利润分配Profitdistribution

其他转入Otherchengeoverin

提取法定盈余公积Withdrawallegalsurplus

提取法定公益金Withdrawallegalpublicwelfarefunds

提取储备基金Withdrawalreservefund

提取企业发展基金Withdrawalreserveforbusinessexpansion

提取职工奖励及福利基金Withdrawalstaffandworkers'

bonusand

welfarefund

应付优先股股利PreferredStockdividendspayable

提取任意盈余公积Withdrawalothercommonaccumulationfund

应付普通股股利CommonStockdividendspayable

转作资本（或股本）的普通股股利CommonStockdividendschangeto

assets（orstock）

未分配利润Undistributedprofit

会计常用词汇（四）

四、成本类Cost

生产成本Costofmanufacture

基本生产成本Basecostofmanufacture

辅助生产成本Auxiliarycostofmanufacture

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

劳务成本Servicecosts

会计常用词汇（五）

五、损益类Profitandloss

收入Income

业务收入OPERATINGINCOME

主营业务收入Primeoperatingrevenue

产品销售收入Salesrevenue

服务收入Servicerevenue

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

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

补贴收入Subsidizerevenue

国家扶持补贴收入Subsidizerevenuefromcountry

其他补贴收入Othersubsidizerevenue

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

主营业务成本Operatingcosts

产品销售成本Costofgoodssold

服务成本Costofservice

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

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

营业费用Operatingexpenses

代销手续费Consignmentcommissioncharge

运杂费Transpotation

展览费Exhibitionfees

广告费Advertisingfees

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

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

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

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

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Netlossond