會計知識英文詞匯

　　會計知識英文詞匯

　　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 Uecognized 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 家器

　　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

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