會計詞匯中英文對照

　　引導(dǎo)語：會計是以貨幣為主要計量單位，以提高經(jīng)濟效益為主要目標(biāo)，運用專門方法對企業(yè)，機關(guān)，事業(yè)單位和其他組織的經(jīng)濟活動進(jìn)行全面，綜合，連續(xù)，系統(tǒng)地核算和監(jiān)督。以下是百分網(wǎng)小編分享給大家的會計詞匯中英文對照，歡迎閱讀!

　　基礎(chǔ)詞匯

　　現(xiàn)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(zhǔn)備 Provision for short-term investment

　　長期股權(quán)投資-股票投資 Long term equity investment - stocks

　　長期股權(quán)投資-其他股權(quán)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(quán)投資 Long term securities investment - others

　　長期投資減值準(zhǔn)備 Provision for long-term investment

　　應(yīng)收票據(jù) Notes receivable

　　應(yīng)收股利 Dividends receivable

　　應(yīng)收利息 Interest receivable

　　應(yīng)收帳款 Trade debtors

　　壞帳準(zhǔn)備- 應(yīng)收帳款 Provision for doubtful debts - trade debtors

　　預(yù)付帳款 Prepayment

　　應(yīng)收補貼款 Allowance receivable

　　其他應(yīng)收款 Other debtors

　　壞帳準(zhǔn)備- 其他應(yīng)收款 Provision for doubtful debts - other debtors

　　其他流動資產(chǎn) 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(jìn)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(zhǔn)備 Provision for obsolete stocks

　　待攤費用 Prepaid expenses

　　待處理流動資產(chǎn)損益 Unsettled G/L on current assets

　　待處理固定資產(chǎn)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(zhǔn)備 Consignment loan - provision

　　固定資產(chǎn)-房屋建筑物 Fixed assets - Buildings

　　固定資產(chǎn)-機器設(shè)備 Fixed assets - Plant and machinery

　　固定資產(chǎn)-電子設(shè)備、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures

　　固定資產(chǎn)-運輸設(shè)備 Fixed assets - Automobiles

　　累計折舊 Accumulated depreciation

　　固定資產(chǎn)減值準(zhǔn)備 Impairment of fixed assets

　　工程物資-專用材料 Project material - specific materials

　　工程物資-專用設(shè)備 Project material - specific equipment

　　工程物資-預(yù)付大型設(shè)備款 Project material - prepaid for equipment

　　工程物資-為生產(chǎn)準(zhǔn)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(zhǔn)備 Impairment of construction in progress

　　固定資產(chǎn)清理 Disposal of fixed assets

　　無形資產(chǎn)-專利權(quán) Intangible assets - patent

　　無形資產(chǎn)-非專利技術(shù) Intangible assets - industrial property and know-how

　　無形資產(chǎn)-商標(biāo)權(quán) Intangible assets - trademark rights

　　無形資產(chǎn)-土地使用權(quán) Intangible assets - land use rights

　　無形資產(chǎn)-商譽 Intangible assets - goodwill

　　無形資產(chǎn)減值準(zhǔn)備 Impairment of intangible assets

　　長期待攤費用 Deferred assets

　　未確認(rèn)融資費用 Unrecognized finance fees

　　其他長期資產(chǎn) Other long term assets

　　遞延稅款借項 Deferred assets debits

　　應(yīng)付票據(jù) Notes payable

　　應(yīng)付帳款 Trade creditors

　　預(yù)收帳款 Adanvances from customers

　　代銷商品款 Consignment-in payables

　　其他應(yīng)交款 Other payable to government

　　其他應(yīng)付款 Other creditors

　　應(yīng)付股利 Proposed dividends

　　待轉(zhuǎn)資產(chǎn)價值 Donated assets

　　預(yù)計負(fù)債 Accrued liabilities

　　應(yīng)付短期債券 Short-term debentures payable

　　其他流動負(fù)債 Other current liabilities

　　預(yù)提費用 Accrued expenses

　　應(yīng)付工資 Payroll payable

　　應(yīng)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(dān)保借款 Bank loans - Short term - guaranteed

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

　　一年內(nèi)到期長期應(yīng)付款 Long term payable due within one year

　　長期借款 Bank loans - Long term

　　應(yīng)付債券-債券面值 Bond payable - Par value

　　應(yīng)付債券-債券溢價 Bond payable - Excess

　　應(yīng)付債券-債券折價 Bond payable - Discount

　　應(yīng)付債券-應(yīng)計利息 Bond payable - Accrued interest

　　長期應(yīng)付款 Long term payable

　　專項應(yīng)付款 Specific payable

　　其他長期負(fù)債 Other long term liabilities

　　應(yīng)交稅金-所得稅 Tax payable - income tax

　　應(yīng)交稅金-增值稅 Tax payable - VAT

　　應(yīng)交稅金-營業(yè)稅 Tax payable - business tax

　　應(yīng)交稅金-消費稅 Tax payable - consumable tax

　　應(yīng)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(zhuǎn)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(yīng)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(yīng)付普通股股利 Profit appropriation - ordinary shares dividends

　　利潤分配-轉(zhuǎn)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(xiàn)金資產(chǎn)準(zhǔn)備 Capital surplus - donation reserve

　　資本公積-接受現(xiàn)金捐贈 Capital surplus - cash donation

　　資本公積-股權(quán)投資準(zhǔn)備 Capital surplus - investment reserve

　　資本公積-撥款轉(zhuǎn)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(wù)收入 Sales

　　主營業(yè)務(wù)成本 Cost of sales

　　主營業(yè)務(wù)稅金及附加 Sales tax

　　營業(yè)費用 Operating expenses

　　管理費用 General and administrative expenses

　　財務(wù)費用 Financial expenses

　　投資收益 Investment income

　　其他業(yè)務(wù)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(wù)支出 Other operating expenses

　　營業(yè)外支出 Non-operating expenses

　　所得稅 Income tax一、資產(chǎn)類 assets

　　現(xiàn)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(zhǔn)備 short-term investments falling price reserve

　　應(yīng)收票據(jù) notes receivable

　　應(yīng)收股利 dividend receivable

　　應(yīng)收利息 interest receivable

　　應(yīng)收帳款 accounts receivable

　　壞帳準(zhǔn)備 bad debt reserve

　　預(yù)付帳款 advance money

　　應(yīng)收補貼款 cover deficit receivable from state subsidize

　　其他應(yīng)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(zhǔn)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(quán)投資 long-term investment on stocks

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

　　長期投資減值準(zhǔn)備 long-term investment depreciation reserve

　　固定資產(chǎn) 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(chǎn)清理 fixed assets disposal

　　無形資產(chǎn) 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(chǎn)損溢 wait deal assets loss or income

　　二、負(fù)債類 debts

　　短期借款 short-term loan

　　應(yīng)付票據(jù) notes payable

　　應(yīng)付帳款 accounts payable

　　預(yù)收帳款 advance payment

　　代銷商品款 consignor payable

　　應(yīng)付工資 accrued payroll

　　應(yīng)付福利費 accrued welfarism

　　應(yīng)付股利 dividends payable

　　應(yīng)交稅金 tax payable

　　其他應(yīng)交款 accrued other payments

　　其他應(yīng)付款 other payable

　　預(yù)提費用 drawing expenses in advance

　　長期借款 long-term loan

　　應(yīng)付債券 debenture payable

　　長期應(yīng)付款 long-term payable

　　遞延稅款 deferred tax

　　住房周轉(zhuǎn)金 revolving fund of house

　　三、所有者權(quán)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(chǎn)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(wù)收入 prime operating revenue

　　其他業(yè)務(wù)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(wù)成本 operating cost

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

　　其他業(yè)務(wù)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(wù)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(diào)整 adjusted p/l for prior year

　　企業(yè)會計準(zhǔn)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(zhǔn)則---------基本準(zhǔn)則

　　(Accounting Standard for Business Enterprises - Basic Standard)

　　2. 企業(yè)會計準(zhǔn)則第1 號---------存貨

　　(Accounting Standard for Business Enterprises No. 1 - Inventories)

　　3. 企業(yè)會計準(zhǔn)則第2 號---------長期股權(quán)投資

　　(Accounting Standard for Business Enterprises No. 2 - Long-term equity investments)

　　4. 企業(yè)會計準(zhǔn)則第3 號---------投資性房地產(chǎn)

　　(Accounting Standard for Business Enterprises No. 3 - Investment properties)

　　5. 企業(yè)會計準(zhǔn)則第4 號---------固定資產(chǎn)

　　(Accounting Standard for Business Enterprises No. 4 - Fixed assets)

　　6. 企業(yè)會計準(zhǔn)則第5 號---------生物資產(chǎn)

　　(Accounting Standard for Business Enterprises No. 5 - Biological assets)

　　7. 企業(yè)會計準(zhǔn)則第6 號---------無形資產(chǎn)

　　(Accounting Standard for Business Enterprises No. 6 - Intangible assets)

　　8. 企業(yè)會計準(zhǔn)則第7 號---------非貨幣性資產(chǎn):)

　　(Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets)

　　9. 企業(yè)會計準(zhǔn)則第8 號---------資產(chǎn)減值

　　(Accounting Standard for Business Enterprises No. 8 - Impairment of assets)

　　10. 企業(yè)會計準(zhǔn)則第9 號---------職工薪酬

　　(Accounting Standard for Business Enterprises No. 9 – Employee compensation )

　　11. 企業(yè)會計準(zhǔn)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(zhǔn)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(zhǔn)則第12 號--------債務(wù)重組

　　(Accounting Standard for Business Enterprises No. 12 - Debt restructurings)

　　14. 企業(yè)會計準(zhǔn)則第13 號--------或有事項

　　(Accounting Standard for Business Enterprises No. 13 - Contingencies)

　　15. 企業(yè)會計準(zhǔn)則第14 號--------收入

　　(Accounting Standard for Business Enterprises No. 14 - Revenue)

　　16. 企業(yè)會計準(zhǔn)則第15 號--------建造合同

　　(Accounting Standard for Business Enterprises No. 15 - Construction contracts)

　　17. 企業(yè)會計準(zhǔn)則第16 號--------政府補助

　　(Accounting Standard for Business Enterprises No. 16 - Government grants)

　　18. 企業(yè)會計準(zhǔn)則第17 號--------借款費用

　　(Accounting Standard for Business Enterprises No. 17 - Borrowing costs)

　　19. 企業(yè)會計準(zhǔn)則第18 號--------所得稅

　　(Accounting Standard for Business Enterprises No. 18 - Income taxes)

　　20. 企業(yè)會計準(zhǔn)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(zhǔn)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(zhǔn)則第21 號--------租賃

　　(Accounting Standard for Business Enterprises No. 21 - Leases)

　　23. 企業(yè)會計準(zhǔn)則第22 號--------金融工具確認(rèn)和計量

　　(Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of

　　financial instruments)

　　24. 企業(yè)會計準(zhǔn)則第23 號--------金融資產(chǎn)轉(zhuǎn)移

　　(Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets)

　　25. 企業(yè)會計準(zhǔn)則第24 號--------套期保值

　　(Accounting Standard for Business Enterprises No. 24 - Hedging)

　　26. 企業(yè)會計準(zhǔn)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(zhǔn)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(zhǔn)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(zhǔn)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(zhǔn)則第29 號--------資產(chǎn)負(fù)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(zhǔn)則第30 號--------財務(wù)報表列報

　　(Accounting Standard for Business Enterprises No. 30 - Presentation of financial

　　statements)

　　32. 企業(yè)會計準(zhǔn)則第31 號--------現(xiàn)金流量表

　　(Accounting Standard for Business Enterprises No. 31 - Cash flow statements)

　　33. 企業(yè)會計準(zhǔn)則第32 號--------中期財務(wù)報告

　　(Accounting Standard for Business Enterprises No. 32 - Interim financial reporting)

　　34. 企業(yè)會計準(zhǔn)則第33 號--------合并財務(wù)報表

　　(Accounting Standard for Business Enterprises No. 33 - Consolidated financial

　　statements)

　　35. 企業(yè)會計準(zhǔn)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(zhǔn)則第35 號--------分部報告

　　(Accounting Standard for Business Enterprises No. 35 - Segment reporting)

　　37. 企業(yè)會計準(zhǔn)則第36 號--------關(guān)聯(lián)方披露

　　(Accounting Standard for Business Enterprises No. 36 - Related party disclosure)

　　38. 企業(yè)會計準(zhǔn)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(zhǔn)則第38 號--------首次執(zhí)行企業(yè)會計準(zhǔn)則

　　(Accounting Standard for Business Enterprises No. 38 - First time adoption of

　　Accounting Standards for Business Enterprises)

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