会计专业英语超实用.docx
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会计专业英语超实用.docx
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会计专业英语超实用
一、企业财务会计报表封面FINANCIALREPORTCOVER
报表所属期间之期末时间点PeriodEnded
所属月份ReportingPeriod
报出日期SubmitDate
记账本位币币种LocalReportingCurrency
审核人Verifier
填表人Preparer
二、资产负债表BalanceSheet
资产Assets
流动资产CurrentAssets
货币资金BankandCash
短期投资CurrentInvestment
一年内到期委托贷款Entrustedloanreceivableduewithinoneyear
减:
一年内到期委托贷款减值准备Less:
ImpairmentforEntrustedloanreceivableduewithinoneyear
减:
短期投资跌价准备Less:
Impairmentforcurrentinvestment
短期投资净额Netbalofcurrentinvestment
应收票据Notesreceivable
应收股利Dividendreceivable
应收利息Interestreceivable
应收账款Accountreceivable
减:
应收账款坏账准备Less:
BaddebtprovisionforAccountreceivable
应收账款净额NetbalofAccountreceivable
其他应收款Otherreceivable
减:
其他应收款坏账准备Less:
BaddebtprovisionforOtherreceivable
其他应收款净额NetbalofOtherreceivable
预付账款Prepayment
应收补贴款Subsidyreceivable
存货Inventory
减:
存货跌价准备Less:
ProvisionforInventory
存货净额NetbalofInventory
已完工尚未结算款Amountduefromcustomerforcontractwork
待摊费用DeferredExpense
一年内到期的长期债权投资Long-termdebtinvestmentduewithinoneyear
一年内到期的应收融资租赁款Financeleasereceivablesduewithinoneyear
其他流动资产Othercurrentassets
流动资产合计Totalcurrentassets
长期投资Long-terminvestment
长期股权投资Long-termequityinvestment
委托贷款Entrustedloanreceivable
长期债权投资Long-termdebtinvestment
长期投资合计Totalforlong-terminvestment
减:
长期股权投资减值准备Less:
Impairmentforlong-termequityinvestment
减:
长期债权投资减值准备Less:
Impairmentforlong-termdebtinvestment
减:
委托贷款减值准备Less:
Provisionforentrustedloanreceivable
长期投资净额Netbaloflong-terminvestment
其中:
合并价差Include:
Goodwill(Negativegoodwill)
固定资产Fixedassets
固定资产原值Cost
减:
累计折旧Less:
AccumulatedDepreciation
固定资产净值Netbal
减:
固定资产减值准备Less:
Impairmentforfixedassets
固定资产净额NBVoffixedassets
工程物资Materialholdsforconstructionoffixedassets
在建工程Constructioninprogress
减:
在建工程减值准备Less:
Impairmentforconstructioninprogress
在建工程净额Netbalofconstructioninprogress
固定资产清理Fixedassetstobedisposedof
固定资产合计Totalfixedassets
无形资产及其他资产Otherassets&Intangibleassets
无形资产Intangibleassets
减:
无形资产减值准备Less:
Impairmentforintangibleassets
无形资产净额Netbalofintangibleassets
长期待摊费用Long-termdeferredexpense
融资租赁——未担保余值Financelease–Unguaranteedresidualvalues
融资租赁——应收融资租赁款Financelease–Receivables
其他长期资产Othernon-currentassets
无形及其他长期资产合计Totalotherassets&intangibleassets
递延税项DeferredTax
递延税款借项DeferredTaxassets
资产总计Totalassets
负债及所有者(或股东)权益Liability&Equity
流动负债Currentliability
短期借款Short-termloans
应付票据Notespayable
应付账款Accountspayable
已结算尚未完工款
预收账款Advancefromcustomers
应付工资Payrollpayable
应付福利费Welfarepayable
应付股利Dividendpayable
应交税金Taxespayable
其他应交款Otherfeespayable
其他应付款Otherpayable
预提费用AccruedExpense
预计负债Provision
递延收益DeferredRevenue
一年内到期的长期负债Long-termliabilityduewithinoneyear
其他流动负债Othercurrentliability
流动负债合计Totalcurrentliability
长期负债Long-termliability
长期借款Long-termloans
应付债券Bondspayable
长期应付款Long-termpayable
专项应付款Grants&Subsidiesreceived
其他长期负债Otherlong-termliability
长期负债合计Totallong-termliability
递延税项DeferredTax
递延税款贷项DeferredTaxliabilities
负债合计Totalliability
少数股东权益Minorityinterests
所有者权益(或股东权益)Owners’Equity
实收资本(或股本)Paidincapital
减;已归还投资Less:
Capitalredemption
实收资本(或股本)净额NetbalofPaidincapital
资本公积CapitalReserves
盈余公积SurplusReserves
其中:
法定公益金Include:
Statutoryreserves
未确认投资损失Unrealisedinvestmentlosses
未分配利润Retainedprofitsafterappropriation
其中:
本年利润Include:
Profitsfortheyear
外币报表折算差额Translationreserve
所有者(或股东)权益合计TotalEquity
负债及所有者(或股东)权益合计TotalLiability&Equity
三、利润及利润分配表Incomestatementandprofitappropriation
一、主营业务收入Revenue
减:
主营业务成本Less:
CostofSales
主营业务税金及附加SalesTax
二、主营业务利润(亏损以“—”填列)GrossProfit(-meansloss)
加:
其他业务收入Add:
Otheroperatingincome
减:
其他业务支出Less:
Otheroperatingexpense
减:
营业费用Selling&Distributionexpense
管理费用G&Aexpense
财务费用Financeexpense
三、营业利润(亏损以“—”填列)Profitfromoperation(-meansloss)
加:
投资收益(亏损以“—”填列)Add:
Investmentincome
补贴收入SubsidyIncome
营业外收入Non-operatingincome
减:
营业外支出Less:
Non-operatingexpense
四、利润总额(亏损总额以“—”填列)ProfitbeforeTax
减:
所得税Less:
Incometax
少数股东损益Minorityinterest
加:
未确认投资损失Add:
Unrealisedinvestmentlosses
五、净利润(净亏损以“—”填列)Netprofit(-meansloss)
加:
年初未分配利润Add:
Retainedprofits
其他转入Othertransfer-in
六、可供分配的利润Profitavailablefordistribution(-meansloss)
减:
提取法定盈余公积Less:
Appropriationofstatutorysurplusreserves
提取法定公益金Appropriationofstatutorywelfarefund
提取职工奖励及福利基金Appropriationofstaffincentiveandwelfarefund
提取储备基金Appropriationofreservefund
提取企业发展基金Appropriationofenterpriseexpansionfund
利润归还投资Capitalredemption
七、可供投资者分配的利润Profitavailableforowners'distribution
减:
应付优先股股利Less:
Appropriationofpreferenceshare'sdividend
提取任意盈余公积Appropriationofdiscretionarysurplusreserve
应付普通股股利Appropriationofordinaryshare'sdividend
转作资本(或股本)的普通股股利Transferfromordinaryshare'sdividendtopaidincapital
八、未分配利润Retainedprofitafterappropriation
补充资料:
SupplementaryInformation:
1.出售、处置部门或被投资单位收益Gainsondisposalofoperatingdivisionsorinvestments
2.自然灾害发生损失Lossesfromnaturaldisaster
3.会计政策变更增加(或减少)利润总额Increase(decrease)inprofitduetochangesinaccountingpolicies
4.会计估计变更增加(或减少)利润总额Increase(decrease)inprofitduetochangesinaccountingestimates
5.债务重组损失Lossesfromdebtrestructuring
accountpayable应付帐款 accountreceivable应收帐款 accountofpayments支出表 accountofreceipts收入表Accountingperiod会计期间accountingyear或financialyear会计年度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)
arerelatedtospecifictimeperiods,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
1、部门的称谓
市场部Marketing
销售部SalesDepartment(也有其它讲法,如宝洁公司销售部叫客户生意发展部CBD)
客户服务 CustomerService,例如客服员叫CSR,Rforrepresentative
人事部HumanResource
行政部Admin.
财务部Finance&Accounting
产品供应ProductSupply,例如产品调度员叫 PS Planner
2、人员的称谓
助理Assistant
秘书secretary
前台接待小姐Receptionist
文员clerk,如会计文员为AccountingClerk
主任 supervisor
经理 Manager
总经理GM,GeneralManager
入场费admission
运费freight
小费tip
学费tuition
价格,代价charge
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
总监Director
总会计师FinanceController
高级Senior如高级经理为 SeniorManager
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
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
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
帐目名词
一、资产类Assets
流动资产Currentassets
货币资金Cashandcashequivalents
现金Cash
银行存款Cashinbank
其他货币资金Othercashandcashequivalents
外埠存款OthercityCashinbank
银行本票Cashier''scheque
银行汇票Bankdraft
信用卡Creditcard
信用证保证金L/CGuaranteedeposits
存出投资款Refundabledeposits
短期投资Short-terminvestments
股票Short-terminvestments-stock
债券Short-terminvestments-corporatebonds
基金Short-terminvestments-corporatefunds
其他Short-terminvestments-other
短期投资跌价准备Short-terminvestmentsfallingpricereserves
应收款Accountreceivable
应收票据Notereceivable
银行承兑汇票Bankacceptance
商业承兑汇票Tradeacceptance
应收股利Dividendreceivable
应收利息Interestreceivable
应收账款Accountreceivable
其他应收款Othernotesreceivable
坏账准备Baddebtreserves
预付账款Advancemoney
应收补贴款Coverdeficitbystatesubsidiesofreceivable
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
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