財務(wù)專業(yè)英語詞匯，與財務(wù)有關(guān)的英語單詞

目錄

財務(wù)術(shù)語中英文對照表

會計科目中英文對照cpa版

英語財務(wù)專用名詞

會計基本英語詞匯

財務(wù)專業(yè)術(shù)語中英文對照

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財務(wù)術(shù)語中英文對照表

一、 資產(chǎn)類 Assets

流動資產(chǎn) Current assets

貨幣資金 Cash and cash equivalents

1001 現(xiàn)金 Cash

1002 銀行存款 Cash in bank

1009 其他貨幣資金 Other cash and cash equivalents

100901 外埠存款 Other city Cash in bank

100902 銀行本票 Cashier''s cheque

100903 銀行匯票 Bank draft

100904 信用卡 Credit card

100905 信用證保證金 L/C Guarantee deposits

100906 存出投資款 Refundable deposits

1101 短期投資 Short-term investments

110101 股票 Short-term investments - stock

110102 債券 Short-term investments - corporate bonds

110103 基金 Short-term investments - corporate funds

110110 其他 Short-term investments - other

1102 短期投資跌價準(zhǔn)備 Short-term investments falling price reserves

應(yīng)收款 Account receivable

1111 應(yīng)收票據(jù) Note receivable

銀行陸返承兌匯票 Bank acceptance

商業(yè)承兌匯票 Trade acceptance

1121 應(yīng)收股利 Dividend receivable

1122 應(yīng)收利息 Interest receivable

1131 應(yīng)收賬款 Account receivable

1133 其他遲頃應(yīng)收款 Other notes receivable

1141 壞碼悉陸賬準(zhǔn)備 Bad debt reserves

1151 預(yù)付賬款 Advance money

1161 應(yīng)收補(bǔ)貼款 Cover deficit by state subsidies of receivable

庫存資產(chǎn) Inventories

1201 物資采購 Supplies purchasing

1211 原材料 Raw materials

1221 包裝物 Wrappage

1231 低值易耗品 Low-value consumption goods

1232 材料成本差異 Materials cost variance

1241 自制半成品 Semi-Finished goods

1243 庫存商品 Finished goods

1244 商品進(jìn)銷差價 Differences between purchasing and selling price

1251 委托加工物資 Work in process - outsourced

1261 委托代銷商品 Trust to and sell the goods on a commission basis

1271 受托代銷商品 Commissioned and sell the goods on a commission basis

1281 存貨跌價準(zhǔn)備 Inventory falling price reserves

1291 分期收款發(fā)出商品 Collect money and send out the goods by stages

1301 待攤費(fèi)用 Deferred and prepaid expenses

長期投資 Long-term investment

1401 長期股權(quán)投資 Long-term investment on stocks

140101 股票投資 Investment on stocks

140102 其他股權(quán)投資 Other investment on stocks

1402 長期債權(quán)投資 Long-term investment on bonds

140201 債券投資 Investment on bonds

140202 其他債權(quán)投資 Other investment on bonds

1421 長期投資減值準(zhǔn)備 Long-term investments depreciation reserves

股權(quán)投資減值準(zhǔn)備 Stock rights investment depreciation reserves

債權(quán)投資減值準(zhǔn)備 Bcreditor''s rights investment depreciation reserves

1431 委托貸款 Entrust loans

143101 本金 Principal

143102 利息 Interest

143103 減值準(zhǔn)備 Depreciation reserves

1501 固定資產(chǎn) Fixed assets

房屋 Building

建筑物 Structure

機(jī)器設(shè)備 Machinery equipment

運(yùn)輸設(shè)備 Transportation facilities

工具器具 Instruments and implement

1502 累計折舊 Accumulated depreciation

1505 固定資產(chǎn)減值準(zhǔn)備 Fixed assets depreciation reserves

房屋、建筑物減值準(zhǔn)備 Building/structure depreciation reserves

機(jī)器設(shè)備減值準(zhǔn)備 Machinery equipment depreciation reserves

1601 工程物資 Project goods and material

160101 專用材料 Special-purpose material

160102 專用設(shè)備 Special-purpose equipment

160103 預(yù)付大型設(shè)備款 Prepayments for equipment

160104 為生產(chǎn)準(zhǔn)備的工具及器具 Preparative instruments and implement for fabricate

1603 在建工程 Construction-in-process

安裝工程 Erection works

在安裝設(shè)備 Erecting equipment-in-process

技術(shù)改造工程 Technical innovation project

大修理工程 General overhaul project

1605 在建工程減值準(zhǔn)備 Construction-in-process depreciation reserves

1701 固定資產(chǎn)清理 Liquidation of fixed assets

1801 無形資產(chǎn) Intangible assets

專利權(quán) Patents

非專利技術(shù) Non-Patents

商標(biāo)權(quán) Trademarks, Trade names

著作權(quán) Copyrights

土地使用權(quán) Tenure

商譽(yù) Goodwill

1805 無形資產(chǎn)減值準(zhǔn)備 Intangible Assets depreciation reserves

專利權(quán)減值準(zhǔn)備 Patent rights depreciation reserves

商標(biāo)權(quán)減值準(zhǔn)備 trademark rights depreciation reserves

1815 未確認(rèn)融資費(fèi)用 Unacknowledged financial charges

待處理財產(chǎn)損溢 Wait deal assets loss or income

1901 長期待攤費(fèi)用 Long-term deferred and prepaid expenses

1911 待處理財產(chǎn)損溢 Wait deal assets loss or income

191101待處理流動資產(chǎn)損溢 Wait deal intangible assets loss or income

191102待處理固定資產(chǎn)損溢 Wait deal fixed assets loss or income

二、負(fù)債類 Liability

短期負(fù)債 Current liability

2101 短期借款 Short-term borrowing

2111 應(yīng)付票據(jù) Notes payable

銀行承兌匯票 Bank acceptance

商業(yè)承兌匯票 Trade acceptance

2121 應(yīng)付賬款 Account payable

2131 預(yù)收賬款 Deposit received

2141 代銷商品款 Proxy sale goods revenue

2151 應(yīng)付工資 Accrued wages

2153 應(yīng)付福利費(fèi) Accrued welfarism

2161 應(yīng)付股利 Dividends payable

2171 應(yīng)交稅金 Tax payable

217101 應(yīng)交增值稅 value added tax payable

21710101 進(jìn)項稅額 Withholdings on VAT

21710102 已交稅金 Paying tax

21710103 轉(zhuǎn)出未交增值稅 Unpaid VAT changeover

21710104 減免稅款 Tax deduction

21710105 銷項稅額 Substituted money on VAT

21710106 出口退稅 Tax reimbursement for export

21710107 進(jìn)項稅額轉(zhuǎn)出 Changeover withnoldings on VAT

21710108 出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額 Export deduct domestic sales goods tax

21710109 轉(zhuǎn)出多交增值稅 Overpaid VAT changeover

21710110 未交增值稅 Unpaid VAT

217102 應(yīng)交營業(yè)稅 Business tax payable

217103 應(yīng)交消費(fèi)稅 Consumption tax payable

217104 應(yīng)交資源稅 Resources tax payable

217105 應(yīng)交所得稅 Income tax payable

217106 應(yīng)交土地增值稅 Increment tax on land value payable

217107 應(yīng)交城市維護(hù)建設(shè)稅 Tax for maintaining and building cities payable

217108 應(yīng)交房產(chǎn)稅 Housing property tax payable

217109 應(yīng)交土地使用稅 Tenure tax payable

217110 應(yīng)交車船使用稅 Vehicle and vessel usage license plate tax(VVULPT) payable

217111 應(yīng)交個人所得稅 Personal income tax payable

2176 其他應(yīng)交款 Other fund in conformity with paying

2181 其他應(yīng)付款 Other payables

2191 預(yù)提費(fèi)用 Drawing expense in advance

其他負(fù)債 Other liabilities

2201 待轉(zhuǎn)資產(chǎn)價值 Pending changerover assets value

2211 預(yù)計負(fù)債 Anticipation liabilities

長期負(fù)債 Long-term Liabilities

2301 長期借款 Long-term loans

一年內(nèi)到期的長期借款 Long-term loans due within one year

一年后到期的長期借款 Long-term loans due over one year

2311 應(yīng)付債券 Bonds payable

231101 債券面值 Face value, Par value

231102 債券溢價 Premium on bonds

231103 債券折價 Discount on bonds

231104 應(yīng)計利息 Accrued interest

2321 長期應(yīng)付款 Long-term account payable

應(yīng)付融資租賃款 Accrued financial lease outlay

一年內(nèi)到期的長期應(yīng)付 Long-term account payable due within one year

一年后到期的長期應(yīng)付 Long-term account payable over one year

2331 專項應(yīng)付款 Special payable

一年內(nèi)到期的專項應(yīng)付 Long-term special payable due within one year

一年后到期的專項應(yīng)付 Long-term special payable over one year

2341 遞延稅款 Deferral taxes

三、所有者權(quán)益類 OWNERS'' EQUITY

資本 Capita

3101 實(shí)收資本(或股本) Paid-up capital(or stock)

實(shí)收資本 Paicl-up capital

實(shí)收股本 Paid-up stock

3103 已歸還投資 Investment Returned

公積

3111 資本公積 Capital reserve

311101 資本(或股本)溢價 Cpital(or Stock) premium

311102 接受捐贈非現(xiàn)金資產(chǎn)準(zhǔn)備 Receive non-cash donate reserve

311103 股權(quán)投資準(zhǔn)備 Stock right investment reserves

311105 撥款轉(zhuǎn)入 Allocate sums changeover in

311106 外幣資本折算差額 Foreign currency capital

311107 其他資本公積 Other capital reserve

3121 盈余公積 Surplus reserves

312101 法定盈余公積 Legal surplus

312102 任意盈余公積 Free surplus reserves

312103 法定公益金 Legal public welfare fund

312104 儲備基金 Reserve fund

312105 企業(yè)發(fā)展基金 Enterprise expension fund

312106 利潤歸還投資 Profits capitalizad on return of investment

利潤 Profits

3131 本年利潤 Current year profits

3141 利潤分配 Profit distribution

314101 其他轉(zhuǎn)入 Other chengeover in

314102 提取法定盈余公積 Withdrawal legal surplus

314103 提取法定公益金 Withdrawal legal public welfare funds

314104 提取儲備基金 Withdrawal reserve fund

314105 提取企業(yè)發(fā)展基金 Withdrawal reserve for business expansion

314106 提取職工獎勵及福利基金 Withdrawal staff and workers'' bonus and welfare fund

314107 利潤歸還投資 Profits capitalizad on return of investment

314108 應(yīng)付優(yōu)先股股利 Preferred Stock dividends payable

314109 提取任意盈余公積 Withdrawal other common accumulation fund

314110 應(yīng)付普通股股利 Common Stock dividends payable

314111 轉(zhuǎn)作資本(或股本)的普通股股利 Common Stock dividends change to assets(or stock)

314115 未分配利潤 Undistributed profit

四、成本類 Cost

4101 生產(chǎn)成本 Cost of manufacture

410101 基本生產(chǎn)成本 Base cost of manufacture

410102 輔助生產(chǎn)成本 Auxiliary cost of manufacture

4105 制造費(fèi)用 Manufacturing overhead

材料費(fèi) Materials

管理人員工資 Executive Salaries

獎金 Wages

退職金 Retirement allowance

補(bǔ)貼 Bonus

外保勞務(wù)費(fèi) Outsourcing fee

福利費(fèi) Employee benefits/welfare

會議費(fèi) Coferemce

加班餐費(fèi) Special duties

市內(nèi)交通費(fèi) Business traveling

通訊費(fèi) Correspondence

電話費(fèi) Correspondence

水電取暖費(fèi) Water and Steam

稅費(fèi) Taxes and dues

租賃費(fèi) Rent

管理費(fèi) Maintenance

車輛維護(hù)費(fèi) Vehicles maintenance

油料費(fèi) Vehicles maintenance

培訓(xùn)費(fèi) Education and training

接待費(fèi) Entertainment

圖書、印刷費(fèi) Books and printing

運(yùn)費(fèi) Transpotation

保險費(fèi) Insurance premium

支付手續(xù)費(fèi) Commission

雜費(fèi) Sundry charges

折舊費(fèi) Depreciation expense

機(jī)物料消耗 Article of consumption

勞動保護(hù)費(fèi) Labor protection fees

季節(jié)性停工損失 Loss on seasonality cessation

4107 勞務(wù)成本 Service costs

五、損益類 Profit and loss

收入 Income

業(yè)務(wù)收入 OPERATING INCOME

5101 主營業(yè)務(wù)收入 Prime operating revenue

產(chǎn)品銷售收入 Sales revenue

服務(wù)收入 Service revenue

5102 其他業(yè)務(wù)收入 Other operating revenue

材料銷售 Sales materials

代購代售

包裝物出租 Wrappage lease

出讓資產(chǎn)使用權(quán)收入 Remise right of assets revenue

返還所得稅 Reimbursement of income tax

其他收入 Other revenue

5201 投資收益 Investment income

短期投資收益 Current investment income

長期投資收益 Long-term investment income

計提的委托貸款減值準(zhǔn)備 Withdrawal of entrust loans reserves

5203 補(bǔ)貼收入 Subsidize revenue

國家扶持補(bǔ)貼收入 Subsidize revenue from country

其他補(bǔ)貼收入 Other subsidize revenue

5301 營業(yè)外收入 NON-OPERATING INCOME

非貨幣性交易收益 Non-cash deal income

現(xiàn)金溢余 Cash overage

處置固定資產(chǎn)凈收益 Net income on disposal of fixed assets

出售無形資產(chǎn)收益 Income on sales of intangible assets

固定資產(chǎn)盤盈 Fixed assets inventory profit

罰款凈收入 Net amercement income

支出 Outlay

業(yè)務(wù)支出 Revenue charges

5401 主營業(yè)務(wù)成本 Operating costs

產(chǎn)品銷售成本 Cost of goods sold

服務(wù)成本 Cost of service

5402 主營業(yè)務(wù)稅金及附加 Tax and associate charge

營業(yè)稅 Sales tax

消費(fèi)稅 Consumption tax

城市維護(hù)建設(shè)稅 Tax for maintaining and building cities

資源稅 Resources tax

土地增值稅 Increment tax on land value

5405 其他業(yè)務(wù)支出 Other business expense

銷售其他材料成本 Other cost of material sale

其他勞務(wù)成本 Other cost of service

其他業(yè)務(wù)稅金及附加費(fèi) Other tax and associate charge

費(fèi)用 Expenses

5501 營業(yè)費(fèi)用 Operating expenses

代銷手續(xù)費(fèi) Consignment commission charge

運(yùn)雜費(fèi) Transpotation

保險費(fèi) Insurance premium

展覽費(fèi) Exhibition fees

廣告費(fèi) Advertising fees

5502 管理費(fèi)用 Adminisstrative expenses

職工工資 Staff Salaries

修理費(fèi) Repair charge

低值易耗攤銷 Article of consumption

辦公費(fèi) Office allowance

差旅費(fèi) Travelling expense

工會經(jīng)費(fèi) Labour union expenditure

研究與開發(fā)費(fèi) Research and development expense

福利費(fèi) Employee benefits/welfare

職工教育經(jīng)費(fèi) Personnel education

待業(yè)保險費(fèi) Unemployment insurance

勞動保險費(fèi) Labour insurance

醫(yī)療保險費(fèi) Medical insurance

會議費(fèi) Coferemce

聘請中介機(jī)構(gòu)費(fèi) Intermediary organs

咨詢費(fèi) Consult fees

訴訟費(fèi) Legal cost

業(yè)務(wù)招待費(fèi) Business entertainment

技術(shù)轉(zhuǎn)讓費(fèi) Technology transfer fees

礦產(chǎn)資源補(bǔ)償費(fèi) Mineral resources compensation fees

排污費(fèi) Pollution discharge fees

房產(chǎn)稅 Housing property tax

車船使用稅 Vehicle and vessel usage license plate tax(VVULPT)

土地使用稅 Tenure tax

印花稅 Stamp tax

5503 財務(wù)費(fèi)用 Finance charge

利息支出 Interest exchange

匯兌損失 Foreign exchange loss

各項手續(xù)費(fèi) Charge for trouble

各項專門借款費(fèi)用 Special-borrowing cost

5601 營業(yè)外支出 Nonbusiness expenditure

捐贈支出 Donation outlay

減值準(zhǔn)備金 Depreciation reserves

非常損失 Extraordinary loss

處理固定資產(chǎn)凈損失 Net loss on disposal of fixed assets

出售無形資產(chǎn)損失 Loss on sales of intangible assets

固定資產(chǎn)盤虧 Fixed assets inventory loss

債務(wù)重組損失 Loss on arrangement

罰款支出 Amercement outlay

5701 所得稅 Income tax

以前年度損益調(diào)整 Prior year income adjustment

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會計科目中英文對照cpa版

會計英語詞匯匯總

作為一名會計要掌握的英語詞匯較多，下面我整理了會計英語詞匯，希望對大家有幫助！

常用

accountant genaral 會計主任

account balancde 結(jié)平的帳戶

account bill 帳單

account books 帳

account classification 帳戶分類

account current 往來帳

account form of balance sheet 帳戶式資產(chǎn)負(fù)債表

account form of profit and loss statement 帳戶式損益表

account payable 應(yīng)付帳款

account receivable 應(yīng)收啟晌帳款

account of payments 支出表

account of receipts 收入表

account title 帳戶名稱，會計科目

accounting year 或financial year 會計年度

accounts payable ledger 應(yīng)付款分類帳

Accounting period（會計期間）

are related to specific time periods ，typically one year（通常是一年）

資產(chǎn)負(fù)債表：balance sheet 可以不大寫b

利潤表： income statements （or statements of income）

利潤分配表：retained earnings

現(xiàn)金流量表：cash flows

1、部門的.稱謂

市場部Marketing

銷售部 Sales Department （也有其它講法，如寶潔公司銷售部叫客戶生意發(fā)展部CBD）

客戶服務(wù) Customer Service ，例如客服員叫CSR，R for representative

人事部 Human Resource

行政部 Admin。

財務(wù)悄蔽鋒部 Finance & Accounting

x產(chǎn)品供應(yīng) Product Supply，例如產(chǎn)品調(diào)度員叫 P SPlanner

2、人員的稱謂

助理 Assistant

秘書 secretary

前臺接待小姐 Receptionist

文員 clerk ，如會計文員為AccountingClerk

主任 supervisor

經(jīng)理并亮 Manager

總經(jīng)理 GM，General Manager

3、費(fèi)用

入場費(fèi)admission

運(yùn)費(fèi)freight

小費(fèi)tip

學(xué)費(fèi)tuition

價格，代價charge

制造費(fèi)用 Manufacturing overhead

材料費(fèi) Materials

管理人員工資 Executive Salaries

獎金 Wages

退職金 Retirement allowance

補(bǔ)貼 Bonus

外保勞務(wù)費(fèi) Outsourcing fee

福利費(fèi) Employee benefits/welfare

會議費(fèi) Coferemce

加班餐費(fèi) Special duties

市內(nèi)交通費(fèi) Business traveling

通訊費(fèi) Correspondence

電話費(fèi) Correspondence

水電取暖費(fèi) Water and Steam

稅費(fèi) Taxes and dues

租賃費(fèi) Rent

管理費(fèi) Maintenance

車輛維護(hù)費(fèi) Vehicles maintenance

油料費(fèi) Vehicles maintenance

培訓(xùn)費(fèi) Education and training

接待費(fèi) Entertainment

圖書、印刷費(fèi) Books and printing

運(yùn)費(fèi) Transpotation

保險費(fèi) Insurance premium

支付手續(xù)費(fèi) Commission

雜費(fèi) Sundry charges

折舊費(fèi) Depreciation expense

機(jī)物料消耗 Article of consumption

勞動保護(hù)費(fèi) Labor protection fees

總監(jiān)Director

總會計師 Finance Controller

高級 Senior 如高級經(jīng)理為 SeniorManager

營業(yè)費(fèi)用 Operating expenses

代銷手續(xù)費(fèi) Consignment commission charge

運(yùn)雜費(fèi) Transpotation

保險費(fèi) Insurance premium

展覽費(fèi) Exhibition fees

廣告費(fèi) Advertising fees

管理費(fèi)用 Adminisstrative expenses

職工工資 Staff Salaries

修理費(fèi) Repair charge

低值易耗攤銷 Article of consumption

辦公費(fèi) Office allowance

差旅費(fèi) Travelling expense

工會經(jīng)費(fèi) Labour union expenditure

研究與開發(fā)費(fèi) Research and development expense

福利費(fèi) Employee benefits/welfare

職工教育經(jīng)費(fèi) Personnel education

待業(yè)保險費(fèi) Unemployment insurance

勞動保險費(fèi) Labour insurance

醫(yī)療保險費(fèi) Medical insurance

會議費(fèi) Coferemce

聘請中介機(jī)構(gòu)費(fèi) Intermediary organs

咨詢費(fèi) Consult fees

訴訟費(fèi) Legal cost

業(yè)務(wù)招待費(fèi) Business entertainment

技術(shù)轉(zhuǎn)讓費(fèi) Technology transfer fees

礦產(chǎn)資源補(bǔ)償費(fèi) Mineral resources compensation fees

排污費(fèi) Pollution discharge fees

房產(chǎn)稅 Housing property tax

車船使用稅 Vehicle and vessel usage license plate tax（VVULPT）

土地使用稅 Tenure tax

印花稅 Stamp tax

財務(wù)費(fèi)用 Finance charge

利息支出 Interest exchange

匯兌損失 Foreign exchange loss

各項手續(xù)費(fèi) Charge for trouble

各項專門借款費(fèi)用 Special—borrowing cost

一、資產(chǎn)類 Assets

流動資產(chǎn) Current assets

貨幣資金 Cash and cash equivalents

現(xiàn)金 Cash

銀行存款 Cash in bank

其他貨幣資金 Other cash and cash equivalents

外埠存款 Other city Cash in bank

銀行本票 Cashier''s cheque

銀行匯票 Bank draft

信用卡 Credit card

信用證保證金 L/C Guarantee deposits

存出投資款 Refundable deposits

短期投資 Short—term investments

股票 Short—term investments — stock

債券 Short—term investments — corporate bonds

基金 Short—term investments — corporate funds

其他 Short—term investments — other

短期投資跌價準(zhǔn)備 Short—term investments falling price reserves

應(yīng)收款 Account receivable

應(yīng)收票據(jù) Note receivable

銀行承兌匯票 Bank acceptance

商業(yè)承兌匯票 Trade acceptance

應(yīng)收股利 Dividend receivable

應(yīng)收利息 Interest receivable

應(yīng)收賬款 Account receivable

其他應(yīng)收款 Other notes receivable

壞賬準(zhǔn)備 Bad debt reserves

預(yù)付賬款 Advance money

應(yīng)收補(bǔ)貼款 Cover deficit by state subsidies of receivable

庫存資產(chǎn) Inventories

物資采購 Supplies purchasing

原材料 Raw materials

包裝物 Wrappage

低值易耗品 Low—value consumption goods

材料成本差異 Materials cost variance

自制半成品 Semi—Finished goods

庫存商品 Finished goods

商品進(jìn)銷差價 Differences between purchasing and selling price

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(zhǔn)備 Inventory falling price reserves

分期收款發(fā)出商品 Collect money and send out the goods by stages

待攤費(fèi)用 Deferred and prepaid expenses

長期投資 Long—term investment

長期股權(quán)投資 Long—term investment on stocks

股票投資 Investment on stocks

其他股權(quán)投資 Other investment on stocks

長期債權(quán)投資 Long—term investment on bonds

債券投資 Investment on bonds

其他債權(quán)投資 Other investment on bonds

長期投資減值準(zhǔn)備 Long—term investments depreciation reserves

股權(quán)投資減值準(zhǔn)備 Stock rights investment depreciation reserves

債權(quán)投資減值準(zhǔn)備 Bcreditor''s rights investment depreciation reserves

委托貸款 Entrust loans

本金 Principal

利息 Interest

減值準(zhǔn)備 Depreciation reserves

固定資產(chǎn) Fixed assets

房屋 Building

建筑物 Structure

機(jī)器設(shè)備 Machinery equipment

運(yùn)輸設(shè)備 Transportation facilities

工具器具 Instruments and implement

累計折舊 Accumulated depreciation

固定資產(chǎn)減值準(zhǔn)備 Fixed assets depreciation reserves

房屋、建筑物減值準(zhǔn)備 Building/structure depreciation reserves

機(jī)器設(shè)備減值準(zhǔn)備 Machinery equipment depreciation reserves

工程物資 Project goods and material

專用材料 Special—purpose material

專用設(shè)備 Special—purpose equipment

預(yù)付大型設(shè)備款 Prepayments for equipment

為生產(chǎn)準(zhǔn)備的工具及器具 Preparative instruments and implement for fabricate

在建工程 Construction—in—process

安裝工程 Erection works

在安裝設(shè)備 Erecting equipment—in—process

技術(shù)改造工程 Technical innovation project

大修理工程 General overhaul project

在建工程減值準(zhǔn)備 Construction—in—process depreciation reserves

固定資產(chǎn)清理 Liquidation of fixed assets

無形資產(chǎn) Intangible assets

專利權(quán) Patents

非專利技術(shù) Non—Patents

商標(biāo)權(quán) Trademarks， Trade names

著作權(quán) Copyrights

土地使用權(quán) Tenure

商譽(yù) Goodwill

無形資產(chǎn)減值準(zhǔn)備 Intangible Assets depreciation reserves

專利權(quán)減值準(zhǔn)備 Patent rights depreciation reserves

商標(biāo)權(quán)減值準(zhǔn)備 trademark rights depreciation reserves

未確認(rèn)融資費(fèi)用 Unacknowledged financial charges

待處理財產(chǎn)損溢 Wait deal assets loss or income

待處理財產(chǎn)損溢 Wait deal assets loss or income

待處理流動資產(chǎn)損溢 Wait deal intangible assets loss or income

待處理固定資產(chǎn)損溢 Wait deal fixed assets loss or income

二、負(fù)債類 Liability

短期負(fù)債 Current liability

短期借款 Short—term borrowing

應(yīng)付票據(jù) Notes payable

銀行承兌匯票 Bank acceptance

商業(yè)承兌匯票 Trade acceptance

應(yīng)付賬款 Account payable

預(yù)收賬款 Deposit received

代銷商品款 Proxy sale goods revenue

應(yīng)付工資 Accrued wages

應(yīng)付福利費(fèi) Accrued welfarism

應(yīng)付股利 Dividends payable

應(yīng)交稅金 Tax payable

應(yīng)交增值稅 value added tax payable

進(jìn)項稅額 Withholdings on VAT

已交稅金 Paying tax

轉(zhuǎn)出未交增值稅 Unpaid VAT changeover

減免稅款 Tax deduction

銷項稅額 Substituted money on VAT

出口退稅 Tax reimbursement for export

進(jìn)項稅額轉(zhuǎn)出 Changeover withnoldings on VAT

出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額 Export deduct domestic sales goods tax

轉(zhuǎn)出多交增值稅 Overpaid VAT changeover

未交增值稅 Unpaid VAT

應(yīng)交營業(yè)稅 Business tax payable

應(yīng)交消費(fèi)稅 Consumption tax payable

應(yīng)交資源稅 Resources tax payable

應(yīng)交所得稅 Income tax payable

應(yīng)交土地增值稅 Increment tax on land value payable

應(yīng)交城市維護(hù)建設(shè)稅 Tax for maintaining and building cities payable

應(yīng)交房產(chǎn)稅 Housing property tax payable

應(yīng)交土地使用稅 Tenure tax payable

應(yīng)交車船使用稅 Vehicle and vessel usage license plate tax（VVULPT） payable

應(yīng)交個人所得稅 Personal income tax payable

其他應(yīng)交款 Other fund in conformity with paying

其他應(yīng)付款 Other payables

預(yù)提費(fèi)用 Drawing expense in advance

其他負(fù)債 Other liabilities

待轉(zhuǎn)資產(chǎn)價值 Pending changerover assets value

預(yù)計負(fù)債 Anticipation liabilities

長期負(fù)債 Long—term Liabilities

長期借款 Long—term loans

一年內(nèi)到期的長期借款 Long—term loans due within one year

一年后到期的長期借款 Long—term loans due over one year

應(yīng)付債券 Bonds payable

債券面值 Face value， Par value

債券溢價 Premium on bonds

債券折價 Discount on bonds

應(yīng)計利息 Accrued interest

長期應(yīng)付款 Long—term account payable

應(yīng)付融資租賃款 Accrued financial lease outlay

一年內(nèi)到期的長期應(yīng)付 Long—term account payable due within one year

一年后到期的長期應(yīng)付 Long—term account payable over one year

專項應(yīng)付款 Special payable

一年內(nèi)到期的專項應(yīng)付 Long—term special payable due within one year

一年后到期的專項應(yīng)付 Long—term special payable over one year

遞延稅款 Deferral taxes

三、所有者權(quán)益類 Owners’equity

資本 Capita

實(shí)收資本（或股本） Paid—up capital（or stock）

實(shí)收資本 Paicl—up capital

實(shí)收股本 Paid—up stock

已歸還投資 Investment Returned

資本公積 Capital reserve

資本（或股本）溢價 Cpital（or Stock） premium

接受捐贈非現(xiàn)金資產(chǎn)準(zhǔn)備 Receive non—cash donate reserve

股權(quán)投資準(zhǔn)備 Stock right investment reserves

撥款轉(zhuǎn)入 Allocate sums changeover in

外幣資本折算差額 Foreign currency capital

其他資本公積 Other capital reserve

盈余公積 Surplus reserves

法定盈余公積 Legal surplus

任意盈余公積 Free surplus reserves

法定公益金 Legal public welfare fund

儲備基金 Reserve fund

企業(yè)發(fā)展基金 Enterprise expension fund

利潤歸還投資 Profits capitalizad on return of investment

利潤 Profits

本年利潤 Current year profits

利潤分配 Profit distribution

其他轉(zhuǎn)入 Other chengeover in

提取法定盈余公積 Withdrawal legal surplus

提取法定公益金 Withdrawal legal public welfare funds

提取儲備基金 Withdrawal reserve fund

提取企業(yè)發(fā)展基金 Withdrawal reserve for business expansion

提取職工獎勵及福利基金 Withdrawal staff and workers'' bonus and welfare fund

利潤歸還投資 Profits capitalizad on return of investment

應(yīng)付優(yōu)先股股利 Preferred Stock dividends payable

提取任意盈余公積 Withdrawal other common accumulation fund

應(yīng)付普通股股利 Common Stock dividends payable

轉(zhuǎn)作資本（或股本）的普通股股利 Common Stock dividends change to assets（or stock）

未分配利潤 Undistributed profit

四、成本類 Cost

生產(chǎn)成本 Cost of manufacture

基本生產(chǎn)成本 Base cost of manufacture

輔助生產(chǎn)成本 Auxiliary cost of manufacture

制造費(fèi)用 Manufacturing overhead

材料費(fèi) Materials

管理人員工資 Executive Salaries

獎金 Wages

退職金 Retirement allowance

補(bǔ)貼 Bonus

外保勞務(wù)費(fèi) Outsourcing fee

福利費(fèi) Employee benefits/welfare

會議費(fèi) Coferemce

加班餐費(fèi) Special duties

市內(nèi)交通費(fèi) Business traveling

通訊費(fèi) Correspondence

電話費(fèi) Correspondence

水電取暖費(fèi) Water and Steam

稅費(fèi) Taxes and dues

租賃費(fèi) Rent

管理費(fèi) Maintenance

車輛維護(hù)費(fèi) Vehicles maintenance

油料費(fèi) Vehicles maintenance

培訓(xùn)費(fèi) Education and training

接待費(fèi) Entertainment

圖書、印刷費(fèi) Books and printing

運(yùn)費(fèi) Transpotation

保險費(fèi) Insurance premium

支付手續(xù)費(fèi) Commission

雜費(fèi) Sundry charges

折舊費(fèi) Depreciation expense

機(jī)物料消耗 Article of consumption

勞動保護(hù)費(fèi) Labor protection fees

季節(jié)性停工損失 Loss on seasonality cessation

勞務(wù)成本 Service costs

五、損益類 Profit and loss

收入 Income

業(yè)務(wù)收入 OPERATING INCOME

主營業(yè)務(wù)收入 Prime operating revenue

產(chǎn)品銷售收入 Sales revenue

服務(wù)收入 Service revenue

其他業(yè)務(wù)收入 Other operating revenue

材料銷售 Sales materials

代購代售

包裝物出租 Wrappage lease

出讓資產(chǎn)使用權(quán)收入 Remise right of assets revenue

返還所得稅 Reimbursement of income tax

其他收入 Other revenue

投資收益 Investment income

短期投資收益 Current investment income

長期投資收益 Long—term investment income

計提的委托貸款減值準(zhǔn)備 Withdrawal of entrust loans reserves

補(bǔ)貼收入 Subsidize revenue

國家扶持補(bǔ)貼收入 Subsidize revenue from country

其他補(bǔ)貼收入 Other subsidize revenue

營業(yè)外收入 NON—OPERATING INCOME

非貨幣性交易收益 Non—cash deal income

現(xiàn)金溢余 Cash overage

處置固定資產(chǎn)凈收益 Net income on disposal of fixed assets

出售無形資產(chǎn)收益 Income on sales of intangible assets

固定資產(chǎn)盤盈 Fixed assets inventory profit

罰款凈收入 Net amercement income

支出 Outlay

業(yè)務(wù)支出 Revenue charges

主營業(yè)務(wù)成本 Operating costs

產(chǎn)品銷售成本 Cost of goods sold

服務(wù)成本 Cost of service

主營業(yè)務(wù)稅金及附加 Tax and associate charge

營業(yè)稅 Sales tax

消費(fèi)稅 Consumption tax

城市維護(hù)建設(shè)稅 Tax for maintaining and building cities

資源稅 Resources tax

土地增值稅 Increment tax on land value

其他業(yè)務(wù)支出 Other business expense

銷售其他材料成本 Other cost of material sale

其他勞務(wù)成本 Other cost of service

其他業(yè)務(wù)稅金及附加費(fèi) Other tax and associate charge

費(fèi)用 Expenses

營業(yè)費(fèi)用 Operating expenses

代銷手續(xù)費(fèi) Consignment commission charge

運(yùn)雜費(fèi) Transpotation

保險費(fèi) Insurance premium

展覽費(fèi) Exhibition fees

廣告費(fèi) Advertising fees

管理費(fèi)用 Adminisstrative expenses

職工工資 Staff Salaries

修理費(fèi) Repair charge

低值易耗攤銷 Article of consumption

辦公費(fèi) Office allowance

差旅費(fèi) Travelling expense

工會經(jīng)費(fèi) Labour union expenditure

研究與開發(fā)費(fèi) Research and development expense

福利費(fèi) Employee benefits/welfare

職工教育經(jīng)費(fèi) Personnel education

待業(yè)保險費(fèi) Unemployment insurance

勞動保險費(fèi) Labour insurance

醫(yī)療保險費(fèi) Medical insurance

會議費(fèi) Coferemce

聘請中介機(jī)構(gòu)費(fèi) Intermediary organs

咨詢費(fèi) Consult fees

訴訟費(fèi) Legal cost

業(yè)務(wù)招待費(fèi) Business entertainment

技術(shù)轉(zhuǎn)讓費(fèi) Technology transfer fees

礦產(chǎn)資源補(bǔ)償費(fèi) Mineral resources compensation fees

排污費(fèi) Pollution discharge fees

房產(chǎn)稅 Housing property tax

車船使用稅 Vehicle and vessel usage license plate tax（VVULPT）

土地使用稅 Tenure tax

印花稅 Stamp tax

財務(wù)費(fèi)用 Finance charge

利息支出 Interest exchange

匯兌損失 Foreign exchange loss

各項手續(xù)費(fèi) Charge for trouble

各項專門借款費(fèi)用 Special—borrowing cost

營業(yè)外支出 Nonbusiness expenditure

捐贈支出 Donation outlay

減值準(zhǔn)備金 Depreciation reserves

非常損失 Extraordinary loss

處理固定資產(chǎn)凈損失 Net loss on disposal of fixed assets

出售無形資產(chǎn)損失 Loss on sales of intangible assets

固定資產(chǎn)盤虧 Fixed assets inventory loss

債務(wù)重組損失 Loss on arrangement

罰款支出 Amercement outlay

所得稅 Income tax

以前年度損益調(diào)整 Prior year income adjustment

;

英語財務(wù)專用名詞

會計英語其實(shí)不是很難學(xué)，只要專業(yè)的術(shù)語都能記牢，灶如其他的和普通的商務(wù)英語一樣。所以，下面這些必備的國際會計常用英語術(shù)語（詞匯），應(yīng)該對像你這樣學(xué)習(xí)會計英語的人有幫助。

Account 帳戶

Accounting system 會計系統(tǒng)

American Accounting Association 美國會計協(xié)會

American Institute of CPAs 美國注冊會計師協(xié)會

Audit 審計

Balance sheet 資產(chǎn)負(fù)債表

Bookkeepking 簿記

Cash flow prospects 現(xiàn)金流量預(yù)測

Certificate in Internal Auditing 內(nèi)部審計證書

Certificate in Management Accounting 管理會計證書

Certificate Public Accountant注冊會計師

Cost accounting 成本會計

External users 外部使用者

Financial accounting 財務(wù)會計

Financial Accounting Standards Board 財務(wù)會計準(zhǔn)則委員會

Financial forecast 財務(wù)預(yù)測

Generally accepted accounting principles 公認(rèn)會計原則

General-purpose information 通用目的信息

Government Accounting Office 政府會計辦公室

Income statement 損益表

Institute of Internal Auditors 內(nèi)部審計師協(xié)會

Institute of Management Accountants 管理會計師協(xié)會

Integrity 整合性

Internal auditing 內(nèi)部審計

Internal control structure 內(nèi)部控制結(jié)構(gòu)

Internal Revenue Service 國內(nèi)收入署

Internal users 內(nèi)部使用者

Management accounting 管理會計

Return of investment 投資回報

Return on investment 投資報酬

Securities and Exchange Commission 證券交易委員會

Statement of cash flow 現(xiàn)金流量表

Statement of financial position 財務(wù)狀況表

Tax accounting 稅務(wù)會計

Accounting equation 會計等式

Articulation 勾稽關(guān)系

Assets 資產(chǎn)

Business entity 企業(yè)個體

Capital stock 股本

Corporation 公司

Cost principle 成本原則

Creditor 債權(quán)人

Deflation 通貨緊縮

Disclosure 批露

Expenses 費(fèi)用

Financial statement 財務(wù)報表

Financial activities 籌資活動

Going-concern assumption 持續(xù)經(jīng)營假設(shè)

Inflation 通貨膨漲

Investing activities 投資活動

Liabilities 負(fù)債

Negative cash flow 負(fù)清判現(xiàn)金流量

Operating activities 經(jīng)營活動

Owner's equity 所有者權(quán)益

Partnership 合伙企業(yè)答辯改

Positive cash flow 正現(xiàn)金流量

Retained earning 留存利潤

Revenue 收入

Sole proprietorship 獨(dú)資企業(yè)

Solvency 清償能力

Stable-dollar assumption 穩(wěn)定貨幣假設(shè)

Stockholders 股東

Stockholders' equity 股東權(quán)益

Window dressing 門面粉飾

對了，如果樓主想要全面提高會計/財務(wù)方面的英語聽說能力的話，光背單詞是遠(yuǎn)遠(yuǎn)不夠的，能夠進(jìn)行日常的英語對話交流也很重要。推薦《西雅圖工作英語》給你，里面有大量的財務(wù)/審計方面的英語對話、單句還有詞匯短語，我們會計部的同事都反映這套教材很不錯的，英語表達(dá)非常地道，對日常工作很有幫助。

會計基本英語詞匯

會計必備英語詞胡乎段匯

導(dǎo)語：會計是以貨幣為主要計量單位，運(yùn)用專門的方法，核算和監(jiān)督一個單位經(jīng)濟(jì)活動的一種經(jīng)濟(jì)管理工作。下面是我收集整理的'會計必備英語詞匯，歡迎參考!

Accounting system 會計系統(tǒng)

Revenue 收入

Sole proprietorship 獨(dú)資企業(yè)

褲譽(yù)Solvency 清償能力

Stable-dollar assumption 穩(wěn)定貨幣假設(shè)

Stockholders 股東

Stockholders' equity 股東權(quán)益

Account 帳

Balance sheet 資產(chǎn)負(fù)債表

Bookkeepking 簿記

American Accounting Association 美國會計協(xié)會

American Institute of CPAs 美國注冊會計師協(xié)會

Audit 審計

Cash flow prospects 現(xiàn)金流量預(yù)測

Window dressing 門面粉飾

Certificate in Internal Auditing 內(nèi)部審計證書

Certificate in Management Accounting 管理會計證書

Certificate Public Accountant注冊會計師

Cost accounting 成本會計 External users 外部使用者

Financial accounting 財務(wù)會計

Financial Accounting Standards Board 財務(wù)會計準(zhǔn)則委員會

Financial forecast 財務(wù)預(yù)測

Generally accepted accounting principles 公認(rèn)會計原則

General-purpose information 通用目的信息

Government Accounting Office 政頃空府會計辦公室

Income statement 損益表

Institute of Internal Auditors 內(nèi)部審計師協(xié)會

Institute of Management Accountants 管理會計師協(xié)會

Integrity 整合性

Internal auditing 內(nèi)部審計

Internal control structure 內(nèi)部控制結(jié)構(gòu)

Internal Revenue Service 國內(nèi)收入署

Internal users 內(nèi)部使用者

Management accounting 管理會計

Return of investment 投資回報

Return on investment 投資報酬

Securities and Exchange Commission 證券交易委員會

Statement of cash flow 現(xiàn)金流量表

Statement of financial position 財務(wù)狀況表

Tax accounting 稅務(wù)會計

Accounting equation 會計等式

Articulation 勾稽關(guān)系

Assets 資產(chǎn)

Business entity 企業(yè)個體

Capital stock 股本

Corporation 公司

Cost principle 成本原則

Creditor 債權(quán)人

Deflation 通貨緊縮

Disclosure 批露

Expenses 費(fèi)用

Financial statement 財務(wù)報表

Financial activities 籌資活動

Going-concern assumption 持續(xù)經(jīng)營假設(shè)

Inflation 通貨膨漲

Investing activities 投資活動

Liabilities 負(fù)債

Negative cash flow 負(fù)現(xiàn)金流量

Operating activities 經(jīng)營活動

Owner's equity 所有者權(quán)益

Partnership 合伙企業(yè)

Positive cash flow 正現(xiàn)金流量

Retained earning 留存利潤

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財務(wù)專業(yè)術(shù)語中英文對照

1、會計：accounting

會計是以貨幣為主要計量單位，運(yùn)用專門的方法，對企業(yè)、機(jī)關(guān)單位或其他經(jīng)濟(jì)組織的經(jīng)濟(jì)活動進(jìn)行連續(xù)、系統(tǒng)、全面地反映和監(jiān)督的一項經(jīng)濟(jì)管理活動。

2、資產(chǎn)：Asset

資產(chǎn)是指由企業(yè)過去的交易或事項形成的、由企業(yè)擁有或者控制的、預(yù)期會漏段給企業(yè)帶來經(jīng)濟(jì)利益的資源。不能帶來經(jīng)濟(jì)利益的資源不能作為資產(chǎn)，是企業(yè)的權(quán)利。資產(chǎn)按照流動性可以劃分為流動資產(chǎn)、長期投資、固定資產(chǎn)、無形資產(chǎn)和其他資產(chǎn)。

3、負(fù)債：Liability

負(fù)債實(shí)質(zhì)上是企業(yè)在一定時期之后必須償還的經(jīng)濟(jì)債務(wù)，其償還期或具體金額在它們發(fā)生或成立之時就已由合同、法規(guī)所規(guī)定與制約，是企業(yè)必須履行的一種義務(wù)。

4、收入：Revenue

收入按企業(yè)從事日?；顒拥男再|(zhì)返跡譽(yù)不同，分為銷售商品收入、提供勞務(wù)收入和讓渡資產(chǎn)使用權(quán)收入。收入按企業(yè)經(jīng)營業(yè)務(wù)的主次不同，分為主營業(yè)務(wù)收入和其他業(yè)務(wù)收入。

5、費(fèi)用：Expense

費(fèi)用是企業(yè)在日常活動中發(fā)生的會導(dǎo)致所有者權(quán)益減少的、與向所有者分配利潤無關(guān)的經(jīng)濟(jì)利益的州閉總流出。

參考資料來源：百度百科-費(fèi)用

參考資料來源：百度百科-收入

參考資料來源：百度百科-負(fù)債

參考資料來源：百度百科-資產(chǎn)

參考資料來源：百度百科-會計

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