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會計詞匯中英文對照
引導語：會計是以貨幣為主要計量單位，以提高經濟效益為主要目標，運用專門方法對企業(yè)，機關，事業(yè)單位和其他組織的經濟活動進行全面，綜合，連續(xù)，系統(tǒng)地核算和監(jiān)督。以下是百分網小編分享給大家的會計詞匯中英文對照，歡迎閱讀!
基礎詞匯
現金 Cash in hand
銀行存款 Cash in bank
其他貨幣資金-外埠存款Other monetary assets - cash in other cities
其他貨幣資金-銀行本票 Other monetary assets - cashier‘s check
其他貨幣資金-銀行匯票 Other monetary assets - bank draft
其他貨幣資金-信用卡 Other monetary assets - credit cards
其他貨幣資金-信用證保證金 Other monetary assets - L/C deposit
其他貨幣資金-存出投資款 Other monetary assets - cash for investment
短期投資-股票投資 Investments - Short term - stocks
短期投資-債券投資 Investments - Short term - bonds
短期投資-基金投資 Investments - Short term - funds
短期投資-其他投資 Investments - Short term - others
短期投資跌價準備 Provision for short-term investment
長期股權投資-股票投資 Long term equity investment - stocks
長期股權投資-其他股權投資 Long term equity investment - others
長期債券投資-債券投資 Long term securities investemnt - bonds
長期債券投資-其他債權投資 Long term securities investment - others
長期投資減值準備 Provision for long-term investment
應收票據 Notes receivable
應收股利 Dividends receivable
應收利息 Interest receivable
應收帳款 Trade debtors
壞帳準備- 應收帳款 Provision for doubtful debts - trade debtors
預付帳款 Prepayment
應收補貼款 Allowance receivable
其他應收款 Other debtors
壞帳準備- 其他應收款 Provision for doubtful debts - other debtors
其他流動資產 Other current assets
物資采購 Purchase
原材料 Raw materials
包裝物 Packing materials
低值易耗品 Low value consumbles
材料成本差異 Material cost difference
自制半成品 Self-manufactured goods
庫存商品 Finished goods
商品進銷差價 Difference between purchase & sales of commodities
委托加工物資 Consigned processiong material
委托代銷商品 Consignment-out
受托代銷商品 Consignment-in
分期收款發(fā)出商品 Goods on instalment sales
存貨跌價準備 Provision for obsolete stocks
待攤費用 Prepaid expenses
待處理流動資產損益 Unsettled G/L on current assets
待處理固定資產損益 Unsettled G/L on fixed assets
委托貸款-本金 Consignment loan - principle
委托貸款-利息 Consignment loan - interest
委托貸款-減值準備 Consignment loan - provision
固定資產-房屋建筑物 Fixed assets - Buildings
固定資產-機器設備 Fixed assets - Plant and machinery
固定資產-電子設備、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures
固定資產-運輸設備 Fixed assets - Automobiles
累計折舊 Accumulated depreciation
固定資產減值準備 Impairment of fixed assets
工程物資-專用材料 Project material - specific materials
工程物資-專用設備 Project material - specific equipment
工程物資-預付大型設備款 Project material - prepaid for equipment
工程物資-為生產準備的工具及器具 Project material - tools and facilities for production
在建工程 Construction in progress
在建工程減值準備 Impairment of construction in progress
固定資產清理 Disposal of fixed assets
無形資產-專利權 Intangible assets - patent
無形資產-非專利技術 Intangible assets - industrial property and know-how
無形資產-商標權 Intangible assets - trademark rights
無形資產-土地使用權 Intangible assets - land use rights
無形資產-商譽 Intangible assets - goodwill
無形資產減值準備 Impairment of intangible assets
長期待攤費用 Deferred assets
未確認融資費用 Unrecognized finance fees
其他長期資產 Other long term assets
遞延稅款借項 Deferred assets debits
應付票據 Notes payable
應付帳款 Trade creditors
預收帳款 Adanvances from customers
代銷商品款 Consignment-in payables
其他應交款 Other payable to government
其他應付款 Other creditors
應付股利 Proposed dividends
待轉資產價值 Donated assets
預計負債 Accrued liabilities
應付短期債券 Short-term debentures payable
其他流動負債 Other current liabilities
預提費用 Accrued expenses
應付工資 Payroll payable
應付福利費 Welfare payable
短期借款-抵押借款 Bank loans - Short term - pledged
短期借款-信用借款 Bank loans - Short term - credit
短期借款-擔保借款 Bank loans - Short term - guaranteed
一年內到期長期借款 Long term loans due within one year
一年內到期長期應付款 Long term payable due within one year
長期借款 Bank loans - Long term
應付債券-債券面值 Bond payable - Par value
應付債券-債券溢價 Bond payable - Excess
應付債券-債券折價 Bond payable - Discount
應付債券-應計利息 Bond payable - Accrued interest
長期應付款 Long term payable
專項應付款 Specific payable
其他長期負債 Other long term liabilities
應交稅金-所得稅 Tax payable - income tax
應交稅金-增值稅 Tax payable - VAT
應交稅金-營業(yè)稅 Tax payable - business tax
應交稅金-消費稅 Tax payable - consumable tax
應交稅金-其他 Tax payable - others
遞延稅款貸項 Deferred taxation credit
股本 Share capital
已歸還投資 Investment returned
利潤分配-其他轉入 Profit appropriation - other transfer in
利潤分配-提取法定盈余公積 Profit appropriation - statutory surplus reserve
利潤分配-提取法定公益金 Profit appropriation - statutory welfare reserve
利潤分配-提取儲備基金 Profit appropriation - reserve fund
利潤分配-提取企業(yè)發(fā)展基金 Profit appropriation - enterprise development fund
利潤分配-提取職工獎勵及福利基金 Profit appropriation - staff bonus and welfare fund
利潤分配-利潤歸還投資 Profit appropriation - return investment by profit
利潤分配-應付優(yōu)先股股利 Profit appropriation - preference shares dividends
利潤分配-提取任意盈余公積 Profit appropriation - other surplus reserve
利潤分配-應付普通股股利 Profit appropriation - ordinary shares dividends
利潤分配-轉作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares
期初未分配利潤 Retained earnings, beginning of the year
資本公積-股本溢價 Capital surplus - share premium
資本公積-接受捐贈非現金資產準備 Capital surplus - donation reserve
資本公積-接受現金捐贈 Capital surplus - cash donation
資本公積-股權投資準備 Capital surplus - investment reserve
資本公積-撥款轉入 Capital surplus - subsidiary
資本公積-外幣資本折算差額 Capital surplus - foreign currency translation
資本公積-其他 Capital surplus - others
盈余公積-法定盈余公積金 Surplus reserve - statutory surplus reserve
盈余公積-任意盈余公積金 Surplus reserve - other surplus reserve
盈余公積-法定公益金 Surplus reserve - statutory welfare reserve
盈余公積-儲備基金 Surplus reserve - reserve fund
盈余公積-企業(yè)發(fā)展基金 Surplus reserve - enterprise development fund
盈余公積-利潤歸還投資 Surplus reserve - reture investment by investment
主營業(yè)務收入 Sales
主營業(yè)務成本 Cost of sales
主營業(yè)務稅金及附加 Sales tax
營業(yè)費用 Operating expenses
管理費用 General and administrative expenses
財務費用 Financial expenses
投資收益 Investment income
其他業(yè)務收入 Other operating income
營業(yè)外收入 Non-operating income
補貼收入 Subsidy income
其他業(yè)務支出 Other operating expenses
營業(yè)外支出 Non-operating expenses
所得稅 Income tax一、資產類 assets
現金 cash on hand
銀行存款 cash in bank
其他貨幣資金 other cash and cash equivalent
短期投資 short-term investment
短期投資跌價準備 short-term investments falling price reserve
應收票據 notes receivable
應收股利 dividend receivable
應收利息 interest receivable
應收帳款 accounts receivable
壞帳準備 bad debt reserve
預付帳款 advance money
應收補貼款 cover deficit receivable from state subsidize
其他應收款 other notes receivable
在途物資 materials in transit
原材料 raw materials
包裝物 wrappage
低值易耗品 low-value consumption goods
庫存商品 finished goods
委托加工物資 work in process-outsourced
委托代銷商品 trust to and sell the goods on a commission basis
受托代銷商品 commissioned and sell the goods on a commission basis
存貨跌價準備 inventory falling price reserve
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
長期股權投資 long-term investment on stocks
長期債權投資 long-term investment on bonds
長期投資減值準備 long-term investment depreciation reserve
固定資產 fixed assets
累計折舊 accumulated depreciation
工程物資 project goods and material
在建工程 project under construction
固定資產清理 fixed assets disposal
無形資產 intangible assets
開辦費 organization/preliminary expenses
長期待攤費用 long-term deferred and prepaid expenses
待處理財產損溢 wait deal assets loss or income
二、負債類 debts
短期借款 short-term loan
應付票據 notes payable
應付帳款 accounts payable
預收帳款 advance payment
代銷商品款 consignor payable
應付工資 accrued payroll
應付福利費 accrued welfarism
應付股利 dividends payable
應交稅金 tax payable
其他應交款 accrued other payments
其他應付款 other payable
預提費用 drawing expenses in advance
長期借款 long-term loan
應付債券 debenture payable
長期應付款 long-term payable
遞延稅款 deferred tax
住房周轉金 revolving fund of house
三、所有者權益 owners equity
股本 paid-up stock
資本公積 capital reserve
盈余公積 surplus reserve
本年利潤 current year profit
利潤分配 profit distribution
四、成本類 cost
生產成本 cost of manufacture
制造費用 manufacturing overhead
五、損益類 profit and loss (p/l)
主營業(yè)務收入 prime operating revenue
其他業(yè)務收入 other operating revenue
折扣與折讓 discount and allowance
投資收益 investment income
補貼收入 subsidize revenue
營業(yè)外收入 non-operating income
主營業(yè)務成本 operating cost
主營業(yè)務稅金及附加 tax and associate charge
其他業(yè)務支出 other operating expenses
存貨跌價損失 inventory falling price loss
營業(yè)費用 operating expenses
管理費用 general and administrative expenses
財務費用 financial expenses
營業(yè)外支出 non-operating expenditure
所得稅 income tax
以前年度損益調整 adjusted p/l for prior year
企業(yè)會計準則目錄
Index for Accounting Standards for Business Enterprises
Announced February 2006
Effective 2007 for Listed Companies
1. 企業(yè)會計準則---------基本準則
(Accounting Standard for Business Enterprises - Basic Standard)
2. 企業(yè)會計準則第1 號---------存貨
(Accounting Standard for Business Enterprises No. 1 - Inventories)
3. 企業(yè)會計準則第2 號---------長期股權投資
(Accounting Standard for Business Enterprises No. 2 - Long-term equity investments)
4. 企業(yè)會計準則第3 號---------投資性房地產
(Accounting Standard for Business Enterprises No. 3 - Investment properties)
5. 企業(yè)會計準則第4 號---------固定資產
(Accounting Standard for Business Enterprises No. 4 - Fixed assets)
6. 企業(yè)會計準則第5 號---------生物資產
(Accounting Standard for Business Enterprises No. 5 - Biological assets)
7. 企業(yè)會計準則第6 號---------無形資產
(Accounting Standard for Business Enterprises No. 6 - Intangible assets)
8. 企業(yè)會計準則第7 號---------非貨幣性資產:)
(Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets)
9. 企業(yè)會計準則第8 號---------資產減值
(Accounting Standard for Business Enterprises No. 8 - Impairment of assets)
10. 企業(yè)會計準則第9 號---------職工薪酬
(Accounting Standard for Business Enterprises No. 9 – Employee compensation )
11. 企業(yè)會計準則第10 號--------企業(yè)年金基金
(Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund)
12. 企業(yè)會計準則第11 號--------股份支付
(Accounting Standard for Business Enterprises No. 11 - Share-based payment)
13. 企業(yè)會計準則第12 號--------債務重組
(Accounting Standard for Business Enterprises No. 12 - Debt restructurings)
14. 企業(yè)會計準則第13 號--------或有事項
(Accounting Standard for Business Enterprises No. 13 - Contingencies)
15. 企業(yè)會計準則第14 號--------收入
(Accounting Standard for Business Enterprises No. 14 - Revenue)
16. 企業(yè)會計準則第15 號--------建造合同
(Accounting Standard for Business Enterprises No. 15 - Construction contracts)
17. 企業(yè)會計準則第16 號--------政府補助
(Accounting Standard for Business Enterprises No. 16 - Government grants)
18. 企業(yè)會計準則第17 號--------借款費用
(Accounting Standard for Business Enterprises No. 17 - Borrowing costs)
19. 企業(yè)會計準則第18 號--------所得稅
(Accounting Standard for Business Enterprises No. 18 - Income taxes)
20. 企業(yè)會計準則第19 號--------外幣折算
(Accounting Standard for Business Enterprises No. 19 - Foreign currency translation)
21. 企業(yè)會計準則第20 號--------企業(yè)合并
(Accounting Standard for Business Enterprises No. 20 - Business Combinations)
22. 企業(yè)會計準則第21 號--------租賃
(Accounting Standard for Business Enterprises No. 21 - Leases)
23. 企業(yè)會計準則第22 號--------金融工具確認和計量
(Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of
financial instruments)
24. 企業(yè)會計準則第23 號--------金融資產轉移
(Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets)
25. 企業(yè)會計準則第24 號--------套期保值
(Accounting Standard for Business Enterprises No. 24 - Hedging)
26. 企業(yè)會計準則第25 號--------原保險合同
(Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts)
27. 企業(yè)會計準則第26 號--------再保險合同
(Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts)
28. 企業(yè)會計準則第27 號--------石油天然氣開采
(Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and
natural gas)
29. 企業(yè)會計準則第28 號--------會計政策、會計估計變更和差錯更正
(Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies
and estimates? and correction of errors)
30. 企業(yè)會計準則第29 號--------資產負債表日后事項
(Accounting Standard for Business Enterprises No. 29 - Events occurring after the
balance sheet date)
31. 企業(yè)會計準則第30 號--------財務報表列報
(Accounting Standard for Business Enterprises No. 30 - Presentation of financial
statements)
32. 企業(yè)會計準則第31 號--------現金流量表
(Accounting Standard for Business Enterprises No. 31 - Cash flow statements)
33. 企業(yè)會計準則第32 號--------中期財務報告
(Accounting Standard for Business Enterprises No. 32 - Interim financial reporting)
34. 企業(yè)會計準則第33 號--------合并財務報表
(Accounting Standard for Business Enterprises No. 33 - Consolidated financial
statements)
35. 企業(yè)會計準則第34 號--------每股收益
(Accounting Standard for Business Enterprises No. 34 - Earnings per share)
36. 企業(yè)會計準則第35 號--------分部報告
(Accounting Standard for Business Enterprises No. 35 - Segment reporting)
37. 企業(yè)會計準則第36 號--------關聯(lián)方披露
(Accounting Standard for Business Enterprises No. 36 - Related party disclosure)
38. 企業(yè)會計準則第37 號--------金融工具列報
(Accounting Standard for Business Enterprises No. 37 - Presentation of financial
instruments)
39. 企業(yè)會計準則第38 號--------首次執(zhí)行企業(yè)會計準則
(Accounting Standard for Business Enterprises No. 38 - First time adoption of
Accounting Standards for Business Enterprises)
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