会计常用英语词汇——资产类Assets
最新会计英语词汇
会计英语词汇会计英语词汇帐目名词一、资产类 Assets流动资产 Current assets货币资金 Cash and cash equivalents现金 Cash银行存款 Cash in bank其他货币资金 Other cash and cash equivalents外埠存款 Other city Cash in bank银行本票 Cashier''s cheque银行汇票 Bank draft信用卡 Credit card信用证保证金 L/C Guarantee deposits存出投资款 Refundable deposits短期投资 Short-term investments股票 Short-term investments - stock债券 Short-term investments - corporate bonds基金 Short-term investments - corporate funds其他 Short-term investments - other短期投资跌价准备 Short-term investments falling price reserves 应收款 Account receivable应收票据 Note receivable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance应收股利 Dividend receivable应收利息 Interest receivable应收账款 Account receivable其他应收款 Other notes receivable坏账准备 Bad debt reserves预付账款 Advance money应收补贴款 Cover deficit by state subsidies of receivable库存资产 Inventories物资采购 Supplies purchasing原材料 Raw materials包装物 Wrappage低值易耗品 Low-value consumption goods材料成本差异 Materials cost variance自制半成品 Semi-Finished goods库存商品 Finished goods商品进销差价 Differences between purchasing and selling price委托加工物资 Work in process - outsourced委托代销商品 Trust to and sell the goods on a commission basis受托代销商品 Commissioned and sell the goods on a commission basis 存货跌价准备 Inventory falling price reserves分期收款发出商品 Collect money and send out the goods by stages待摊费用 Deferred and prepaid expenses长期投资 Long-term investment长期股权投资 Long-term investment on stocks股票投资 Investment on stocks其他股权投资 Other investment on stocks长期债权投资 Long-term investment on bonds债券投资 Investment on bonds其他债权投资 Other investment on bonds长期投资减值准备 Long-term investments depreciation reserves股权投资减值准备 Stock rights investment depreciation reserves债权投资减值准备 Bcreditor''s rights investment depreciation reserves 委托贷款 Entrust loans本金 Principal利息 Interest减值准备 Depreciation reserves固定资产 Fixed assets房屋 Building建筑物 Structure机器设备 Machinery equipment运输设备 Transportation facilities工具器具 Instruments and implement累计折旧 Accumulated depreciation固定资产减值准备 Fixed assets depreciation reserves房屋、建筑物减值准备 Building/structure depreciation reserves机器设备减值准备 Machinery equipment depreciation reserves工程物资 Project goods and material专用材料 Special-purpose material专用设备 Special-purpose equipment预付大型设备款 Prepayments for equipment为生产准备的工具及器具 Preparative instruments and implement for fabricate在建工程 Construction-in-process安装工程 Erection works在安装设备 Erecting equipment-in-process技术改造工程 Technical innovation project大修理工程 General overhaul project在建工程减值准备 Construction-in-process depreciation reserves固定资产清理 Liquidation of fixed assets无形资产 Intangible assets专利权 Patents非专利技术 Non-Patents商标权 Trademarks, Trade names著作权 Copyrights土地使用权 Tenure商誉 Goodwill无形资产减值准备 Intangible Assets depreciation reserves专利权减值准备 Patent rights depreciation reserves商标权减值准备 trademark rights depreciation reserves未确认融资费用 Unacknowledged financial charges待处理财产损溢 Wait deal assets loss or income待处理财产损溢 Wait deal assets loss or income待处理流动资产损溢 Wait deal intangible assets loss or income待处理固定资产损溢 Wait deal fixed assets loss or income会计常用词汇accountant genaral 会计主任account balancde 结平的帐户account bill 帐单account books 帐account classification 帐户分类account current 往来帐account form of balance sheet 帐户式资产负债表account form of profit and loss statement 帐户式损益表account payable 应付帐款account receivable 应收帐款account of payments 支出表account of receipts 收入表account title 帐户名称，会计科目accounting year 或financial year 会计年度accounts payable ledger 应付款分类帐Accounting period（会计期间）are related to specifictime periods ,typically one year（通常是一年)资产负债表：balance sheet 可以不大写b利润表： income statements (or statements of income)利润分配表：retained earnings现金流量表：cash flows二、负债类 Liability短期负债 Current liability短期借款 Short-term borrowing应付票据 Notes payable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance应付账款 Account payable预收账款 Deposit received代销商品款 Proxy sale goods revenue应付工资 Accrued wages应付福利费 Accrued welfarism应付股利 Dividends payable应交税金 Tax payable应交增值税 value added tax payable进项税额 Withholdings on VAT已交税金 Paying tax转出未交增值税 Unpaid VAT changeover减免税款 Tax deduction销项税额 Substituted money on VAT出口退税 Tax reimbursement for export进项税额转出 Changeover withnoldings on VAT出口抵减内销产品应纳税额 Export deduct domestic sales goods tax 转出多交增值税 Overpaid VAT changeover未交增值税 Unpaid VAT应交营业税 Business tax payable应交消费税 Consumption tax payable应交资源税 Resources tax payable应交所得税 Income tax payable应交土地增值税 Increment tax on land value payable应交城市维护建设税 Tax for maintaining and building citiespayable应交房产税 Housing property tax payable应交土地使用税 Tenure tax payable应交车船使用税 Vehicle and vessel usage license platetax(VVULPT) payable应交个人所得税 Personal income tax payable其他应交款 Other fund in conformity with paying其他应付款 Other payables预提费用 Drawing expense in advance其他负债 Other liabilities待转资产价值 Pending changerover assets value预计负债 Anticipation liabilities长期负债 Long-term Liabilities长期借款 Long-term loans一年内到期的长期借款 Long-term loans due within one year一年后到期的长期借款 Long-term loans due over one year应付债券 Bonds payable债券面值 Face value, Par value债券溢价 Premium on bonds债券折价 Discount on bonds应计利息 Accrued interest长期应付款 Long-term account payable应付融资租赁款 Accrued financial lease outlay一年内到期的长期应付 Long-term account payable due within one year 一年后到期的长期应付 Long-term account payable over one year专项应付款 Special payable一年内到期的专项应付 Long-term special payable due within one year 一年后到期的专项应付 Long-term special payable over one year递延税款 Deferral taxes所有者权益类 OWNERS'' EQUITY资本 Capita实收资本(或股本) Paid-up capital(or stock)实收资本 Paicl-up capital实收股本 Paid-up stock已归还投资 Investment Returned公积资本公积 Capital reserve资本(或股本)溢价 Cpital(or Stock) premium接受捐赠非现金资产准备 Receive non-cash donate reserve股权投资准备 Stock right investment reserves拨款转入 Allocate sums changeover in外币资本折算差额 Foreign currency capital其他资本公积 Other capital reserve盈余公积 Surplus reserves法定盈余公积 Legal surplus任意盈余公积 Free surplus reserves法定公益金 Legal public welfare fund储备基金 Reserve fund企业发展基金 Enterprise expension fund利润归还投资 Profits capitalizad on return of investment利润 Profits本年利润 Current year profits利润分配 Profit distribution其他转入 Other chengeover in提取法定盈余公积 Withdrawal legal surplus提取法定公益金 Withdrawal legal public welfare funds提取储备基金 Withdrawal reserve fund提取企业发展基金 Withdrawal reserve for business expansion 提取职工奖励及福利基金 Withdrawal staff and workers'' bonus andwelfare fund利润归还投资 Profits capitalizad on return of investment应付优先股股利 Preferred Stock dividends payable提取任意盈余公积 Withdrawal other common accumulation fund应付普通股股利 Common Stock dividends payable转作资本(或股本)的普通股股利 Common Stock dividends change to assets(or stock)未分配利润 Undistributed profit四、成本类 Cost生产成本 Cost of manufacture基本生产成本 Base cost of manufacture辅助生产成本 Auxiliary cost of manufacture制造费用 Manufacturing overhead材料费 Materials管理人员工资 Executive Salaries奖金 Wages退职金 Retirement allowance补贴 Bonus外保劳务费 Outsourcing fee福利费 Employee benefits/welfare会议费 Coferemce加班餐费 Special duties市内交通费 Business traveling通讯费 Correspondence电话费 Correspondence水电取暖费 Water and Steam税费 Taxes and dues租赁费 Rent管理费 Maintenance车辆维护费 Vehicles maintenance油料费 Vehicles maintenance培训费 Education and training接待费 Entertainment图书、印刷费 Books and printing运费 Transpotation保险费 Insurance premium支付手续费 Commission杂费 Sundry charges折旧费 Depreciation expense机物料消耗 Article of consumption劳动保护费 Labor protection fees季节性停工损失 Loss on seasonality cessation劳务成本 Service costs五、损益类 Profit and loss收入 Income业务收入 OPERATING INCOME主营业务收入 Prime operating revenue产品销售收入 Sales revenue服务收入 Service revenue其他业务收入 Other operating revenue材料销售 Sales materials代购代售包装物出租 Wrappage lease出让资产使用权收入 Remise right of assets revenue 返还所得税 Reimbursement of income tax其他收入 Other revenue投资收益 Investment income短期投资收益 Current investment income长期投资收益 Long-term investment income计提的委托贷款减值准备 Withdrawal of entrust loans reserves 补贴收入 Subsidize revenue国家扶持补贴收入 Subsidize revenue from country其他补贴收入 Other subsidize revenue营业外收入 NON-OPERATING INCOME非货币性交易收益 Non-cash deal income现金溢余 Cash overage处置固定资产净收益 Net income on disposal of fixed assets 出售无形资产收益 Income on sales of intangible assets固定资产盘盈 Fixed assets inventory profit罚款净收入 Net amercement income支出 Outlay业务支出 Revenue charges主营业务成本 Operating costs产品销售成本 Cost of goods sold服务成本 Cost of service主营业务税金及附加 Tax and associate charge营业税 Sales tax消费税 Consumption tax城市维护建设税 Tax for maintaining and building cities资源税 Resources tax土地增值税 Increment tax on land value5405 其他业务支出 Other business expense销售其他材料成本 Other cost of material sale其他劳务成本 Other cost of service其他业务税金及附加费 Other tax and associate charge费用 Expenses营业费用 Operating expenses代销手续费 Consignment commission charge运杂费 Transpotation保险费 Insurance premium展览费 Exhibition fees广告费 Advertising fees管理费用 Adminisstrative expenses职工工资 Staff Salaries修理费 Repair charge低值易耗摊销 Article of consumption办公费 Office allowance差旅费 Travelling expense工会经费 Labour union expenditure研究与开发费 Research and development expense福利费 Employee benefits/welfare职工教育经费 Personnel education待业保险费 Unemployment insurance劳动保险费 Labour insurance医疗保险费 Medical insurance会议费 Coferemce聘请中介机构费 Intermediary organs咨询费 Consult fees诉讼费 Legal cost业务招待费 Business entertainment技术转让费 Technology transfer fees矿产资源补偿费 Mineral resources compensation fees排污费 Pollution discharge fees房产税 Housing property tax车船使用税 Vehicle and vessel usage license plate tax(VVULPT) 土地使用税 Tenure tax印花税 Stamp tax财务费用 Finance charge利息支出 Interest exchange汇兑损失 Foreign exchange loss各项手续费 Charge for trouble各项专门借款费用 Special-borrowing cost营业外支出 Nonbusiness expenditure捐赠支出 Donation outlay减值准备金 Depreciation reserves非常损失 Extraordinary loss处理固定资产净损失 Net loss on disposal of fixed assets出售无形资产损失 Loss on sales of intangible assets固定资产盘亏 Fixed assets inventory loss债务重组损失 Loss on arrangement罚款支出 Amercement outlay所得税 Income tax以前年度损益调整 Prior year income adjustment1，部门的称谓市场部Marketing销售部 Sales Department （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Customer Service ，例如客服员叫CSR，R for representative 人事部 Human Resource行政部 Admin.财务部 Finance & Accounting产品供应 Product Supply，例如产品调度员叫P S Planner2，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Accounting Clerk主任supervisor经理Manager总经理 GM，General Manager入场费admission运费freight小费tip学费tuition价格，代价charge制造费用 Manufacturing overhead材料费 Materials管理人员工资 Executive Salaries奖金 Wages退职金 Retirement allowance补贴 Bonus外保劳务费 Outsourcing fee福利费 Employee benefits/welfare会议费 Coferemce加班餐费 Special duties市内交通费 Business traveling通讯费 Correspondence电话费 Correspondence水电取暖费 Water and Steam税费 Taxes and dues租赁费 Rent管理费 Maintenance车辆维护费 Vehicles maintenance油料费 Vehicles maintenance培训费 Education and training接待费 Entertainment图书、印刷费 Books and printing运费 Transpotation保险费 Insurance premium支付手续费 Commission杂费 Sundry charges折旧费 Depreciation expense机物料消耗 Article of consumption劳动保护费 Labor protection fees总监Director总会计师 Finance Controller高级 Senior 如高级经理为Senior Manager营业费用 Operating expenses代销手续费 Consignment commission charge运杂费 Transpotation保险费 Insurance premium展览费 Exhibition fees广告费 Advertising fees管理费用 Adminisstrative expenses职工工资 Staff Salaries修理费 Repair charge低值易耗摊销 Article of consumption办公费 Office allowance差旅费 Travelling expense工会经费 Labour union expenditure研究与开发费 Research and development expense 福利费 Employee benefits/welfare职工教育经费 Personnel education待业保险费 Unemployment insurance劳动保险费 Labour insurance医疗保险费 Medical insurance会议费 Coferemce聘请中介机构费 Intermediary organs咨询费 Consult fees诉讼费 Legal cost业务招待费 Business entertainment技术转让费 Technology transfer fees矿产资源补偿费 Mineral resources compensation fees排污费 Pollution discharge fees房产税 Housing property tax车船使用税 Vehicle and vessel usage license plate tax(VVULPT) 土地使用税 Tenure tax印花税 Stamp tax财务费用 Finance charge利息支出 Interest exchange汇兑损失 Foreign exchange loss各项手续费 Charge for trouble各项专门借款费用 Special-borrowing cost。
财务英语会计必背知识点
财务英语会计必背知识点是会计领域最为重要的一种语言。
对于从事财务工作的人员来说，掌握是必不可少的。
下面将介绍一些中必须要掌握的会计知识点。
一、会计基础知识1. 资产 (Assets)：公司所拥有的有价值的资源或权益。
2. 负债 (Liabilities)：公司对外部债权人所承诺的经济利益的义务。
3. 所有者权益 (Owner's Equity)：指公司股东对公司和其资产净值所享有的权益。
4. 收入 (Revenue)：公司在正常经营过程中获得的经济利益。
5. 费用 (Expense)：公司在正常经营过程中为获取收入所发生的成本或支出。
6. 利润 (Profit)：收入减去费用后的净收益。
7. 账户 (Account)：用来记录公司的交易和财务状况的记录单元。
8. 会计方程 (Accounting Equation)：资产=负债+所有者权益，表示了会计事务的基本平衡关系。
二、会计报表1. 资产负债表 (Balance Sheet)：展示了公司在特定日期的负债、资产和所有者权益。
2. 利润表 (Income Statement)：展示了特定时间段内公司的收入和费用，计算出利润。
3. 现金流量表 (Cash Flow Statement)：展示了公司特定时间段内现金流动的情况，包括现金的来源和使用。
4. 所有者权益变动表 (Statement of Changes in Owner's Equity)：展示了特定时间段内公司的所有者权益的变动情况。
三、会计分录和账务处理1. 会计分录 (Accounting Entry)：用于记录每笔会计事务的方法，包括借方和贷方。
2. 借方 (Debit)：用于记录增加资产、费用和减少负债、所有者权益的金额。
3. 贷方 (Credit)：用于记录减少资产、费用和增加负债、所有者权益的金额。
4. 借贷平衡 (Debit-Credit Balance)：每笔会计分录中借方金额必须等于贷方金额，以保持会计方程的平衡。
asset名词解释
asset名词解释
"Asset"是一个常用的名词，它有多种含义和用法。
下面是对"Asset"的几种常见解释：
1. 资产，在金融和会计领域，"Asset"通常指的是任何有经济
价值的物品、资源或权益，可以是实物财产（如房屋、车辆、设备）或无形资产（如专利、商标、版权、商誉）。
资产通常用于产生收
益或增值。
2. 资源，"Asset"也可以指代一种资源，可以是自然资源（如
土地、矿产、水源）或人力资源（如员工、技能、知识）。
这些资
源可以被用于生产、经营或其他目的。
3. 优点，在某些情况下，"Asset"可以表示一个人或物品的优点、长处或有益之处。
比如，一个人的经验、技能、声誉等可以被
称为他们的"Asset"。
4. 资产负债表中的项目，在财务会计中，"Asset"是资产负债
表中的一个重要项目，包括流动资产（如现金、应收账款）和固定
资产（如房地产、设备）。
资产负债表反映了一个组织或个人的财
务状况。
总结来说，"Asset"通常指的是有经济价值的物品、资源或权益，可以是实物财产、无形资产、资源或个人/物品的优点。
在财务会计中，"Asset"是资产负债表中的一个重要项目。
财务分析英语词汇表
财务分析英语词汇表一、资产类词汇1、 Assets（资产）：企业拥有或控制的具有经济价值的资源。
2、 Current assets（流动资产）：能够在一年内或一个经营周期内变现或运用的资产，如 Cash（现金）、Accounts receivable（应收账款）、Inventory（存货）等。
3、 Fixed assets（固定资产）：使用期限较长，价值较高，并在使用过程中保持原有实物形态的资产，例如 Plant and equipment（厂房和设备）、Land（土地）。
4、 Intangible assets（无形资产）：没有实物形态，但能为企业带来经济利益的资产，如 Patents（专利）、Trademarks（商标）、Goodwill（商誉）。
二、负债类词汇1、 Liabilities（负债）：企业过去的交易或事项形成的、预期会导致经济利益流出企业的现时义务。
2、 Current liabilities（流动负债）：需要在一年或一个经营周期内偿还的债务，如 Accounts payable（应付账款）、Shortterm loans（短期借款）。
3、Longterm liabilities（长期负债）：偿还期限在一年以上的债务，例如 Bonds payable（应付债券）、Longterm loans（长期借款）。
三、所有者权益类词汇1、 Owner's equity（所有者权益）：企业资产扣除负债后由所有者享有的剩余权益。
2、 Share capital（股本）：公司通过发行股票所筹集的资金。
3、 Retained earnings（留存收益）：企业历年实现的净利润留存于企业的部分。
四、利润表相关词汇1、 Revenue（收入）：企业在日常活动中形成的、会导致所有者权益增加的、与所有者投入资本无关的经济利益的总流入，如 Sales revenue（销售收入）、Service revenue（服务收入）。
会计英语术语 -回复
会计英语术语-回复积累会计英语术语是学习和应用会计知识的重要一步，特别是在国际商务和财务领域。
本文将为您介绍并深入讨论一些常见的会计英语术语，并帮助您理解其含义和用法。
首先，让我们从最基本的会计术语开始。
会计是负责记录、分析和报告财务交易和经济活动的方法和过程。
这个领域有很多专业术语，下面是一些其中最常见的。
1. Assets [资产]资产是指企业或个人拥有的具有经济价值的资源。
常见的资产包括现金、存货、应收账款和固定资产等。
会计师通过记录和追踪资产的价值和变化来帮助企业管理财务状况。
2. Liabilities [负债]负债是指企业或个人对外部实体（如供应商、银行等）承担的债务或义务。
负债通常包括应付账款、贷款、债券等。
会计师会跟踪和记录负债，以便帮助评估企业的财务风险和负债承受能力。
3. Equity [所有者权益]所有者权益表示企业或个人拥有的净资产，即扣除负债后剩余的部分。
它代表了所有者对企业的投资和未分配利润。
会计师通过记录和追踪所有者权益的变化来帮助评估企业的价值和盈利能力。
4. Revenue [收入]收入是指企业通过销售产品、提供服务或其他经营活动获得的资金流入。
会计师负责记录和核算收入，以便帮助评估企业的盈利能力和营运状况。
5. Expenses [费用]费用是指企业为开展日常经营活动所支出的成本或费用。
这些费用可以包括人工成本、材料成本、营销费用等。
会计师记录和追踪费用，以帮助评估企业的运营效率和成本控制能力。
有了这些基本概念的理解，我们可以进一步讨论一些会计术语的具体细节。
6. Accounts Receivable [应收账款]应收账款是指企业出售商品或提供服务后尚未收到的款项。
负责会计工作的人员通常会记录和跟踪应收账款，并定期评估其坏账风险。
7. Accounts Payable [应付账款]应付账款是指企业未支付给供应商或其他债权人的款项。
会计师会记录和跟踪应付账款，以确保按时支付债务。
会计基础专业词汇表
会计基础专业词汇表会计是一门涉及到许多专业术语和术语的学科，理解和掌握这些专业词汇对于学习会计和从事会计工作都非常重要。
本篇文章将为您提供一份会计基础专业词汇表，帮助您更好地理解和运用这些术语。
一、资产类词汇1. 资产（Assets）：指企业拥有的具有经济价值的资源或权益，包括现金、存货、固定资产等。
2. 负债（Liabilities）：企业所欠的债务或应实时或以后支付的款项。
3. 所有者权益（Owner's Equity）：企业所有者对于企业的资本投入和盈利的权益部分。
4. 流动资产（Current Assets）：指企业一年内能够转化为现金或其等值的资产，如现金、存货等。
5. 非流动资产（Non-current Assets）：指企业拥有的长期使用具有经济价值的资产，如土地、房屋等。
6. 流动负债（Current Liabilities）：指企业在一年内应付的债务，如应付账款、短期贷款等。
7. 非流动负债（Non-current Liabilities）：指企业在一年以上的时间内需要支付的债务，如长期借款、长期应付账款等。
二、成本类词汇1. 成本（Cost）：指企业购买或生产产品所支出的费用，包括直接成本和间接成本。
2. 直接材料（Direct Materials）：指产品中能够直接识别或者追溯到所生产的产品上的原材料。
3. 直接人工（Direct Labor）：指直接从事产品生产的劳动者所获得的报酬。
4. 间接材料（Indirect Materials）：指不直接用于产品的生产，但仍然具有一定经济价值的材料。
5. 间接人工（Indirect Labor）：指不直接参与产品制造过程的员工的劳动报酬。
三、财务报表类词汇1. 资产负债表（Balance Sheet）：反映企业在特定日期的资产、负债和所有者权益的状况。
2. 损益表（Income Statement）：反映企业在一定期间内的收入、成本和利润或亏损状况。
常用会计英语词汇
一、资产类Assets流动资产 Current assets货币资金 Cash and cash equivalents现金 Cash银行存款 Cash in bank其他货币资金 Other cash and cash equivalents外埠存款 Other city Cash in bank银行本票 Cashier''s cheque银行汇票 Bank draft信用卡 Credit card信用证保证金 L/C Guarantee deposits存出投资款 Refundable deposits短期投资 Short-term investments股票 Short-term investments - stock债券 Short-term investments - corporate bonds基金 Short-term investments - corporate funds其他 Short-term investments - other短期投资跌价准备 Short-term investments falling price reserves应收款 Account receivable应收票据 Note receivable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance应收股利 Dividend receivable应收利息 Interest receivable应收账款 Account receivable其他应收款 Other notes receivable坏账准备 Bad debt reserves预付账款 Advance money应收补贴款 Cover deficit by state subsidies of receivable库存资产 Inventories物资采购 Supplies purchasing原材料 Raw materials包装物 Wrappage低值易耗品 Low-value consumption goods材料成本差异 Materials cost variance自制半成品 Semi-Finished goods库存商品 Finished goods商品进销差价 Differences between purchasing and selling price委托加工物资 Work in process - outsourced委托代销商品 Trust to and sell the goods on a commission basis受托代销商品 Commissioned and sell the goods on a commission basis存货跌价准备 Inventory falling price reserves分期收款发出商品 Collect money and send out the goods by stages待摊费用 Deferred and prepaid expenses长期投资 Long-term investment长期股权投资 Long-term investment on stocks股票投资 Investment on stocks其他股权投资 Other investment on stocks长期债权投资 Long-term investment on bonds债券投资 Investment on bonds其他债权投资 Other investment on bonds长期投资减值准备 Long-term investments depreciation reserves股权投资减值准备 Stock rights investment depreciation reserves债权投资减值准备 Bcreditor''s rights investment depreciation reserves委托贷款 Entrust loans本金 Principal利息 Interest减值准备 Depreciation reserves固定资产 Fixed assets房屋 Building建筑物 Structure机器设备 Machinery equipment运输设备 Transportationfacilities工具器具 Instruments and implement累计折旧 Accumulated depreciation固定资产减值准备 Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备 Machinery equipment depreciation reserves工程物资 Project goods and material专用材料 Special-purpose material专用设备 Special-purpose equipment预付大型设备款 Prepayments for equipment为生产准备的工具及器具Preparative instruments and implement for fabricate在建工程 Construction-in-process安装工程 Erection works在安装设备 Erectingequipment-in-process技术改造工程 Technical innovation project大修理工程 General overhaul project在建工程减值准备Construction-in-process depreciation reserves固定资产清理 Liquidation of fixed assets无形资产 Intangible assets专利权 Patents非专利技术 Non-Patents商标权 Trademarks, Trade names著作权 Copyrights土地使用权 Tenure商誉 Goodwill无形资产减值准备Intangible Assets depreciation reserves专利权减值准备 Patent rights depreciation reserves商标权减值准备 trademark rights depreciation reserves未确认融资费用 Unacknowledged financial charges待处理财产损溢 Wait deal assets loss or income待处理财产损溢 Wait deal assets loss or income待处理流动资产损溢 Wait deal intangible assets loss or income待处理固定资产损溢 Wait deal fixed assets loss or incomeaccountant genaral 会计主任account balancde 结平的帐户account bill 帐单account books 帐account classification 帐户分类account current 往来帐account form of balance sheet 帐户式资产负债表account form of profit and loss statement 帐户式损益表account payable 应付帐款account receivable 应收帐款account of payments 支出表account of receipts 收入表account title 帐户名称，会计科目accounting year 或financial year 会计年度accounts payable ledger 应付款分类帐Accounting period（会计期间）are related to specifictime periods ,typically one year（通常是一年)资产负债表：balance sheet 可以不大写b利润表： income statements (or statements of income)利润分配表：retained earnings现金流量表：cash flows二、负债类 Liability短期负债 Current liability短期借款 Short-term borrowing应付票据 Notes payable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance应付账款 Account payable预收账款 Deposit received代销商品款 Proxy sale goods revenue应付工资 Accrued wages应付福利费 Accrued welfarism应付股利 Dividends payable应交税金 Tax payable应交增值税 value added tax payable进项税额 Withholdings on VAT已交税金 Paying tax转出未交增值税 Unpaid VAT changeover减免税款 Tax deduction销项税额 Substituted money on VAT出口退税 Tax reimbursement for export进项税额转出 Changeover withnoldings on VAT出口抵减内销产品应纳税额 Export deduct domestic sales goods tax转出多交增值税 Overpaid VAT changeover未交增值税 Unpaid VAT应交营业税 Business tax payable应交消费税 Consumption tax payable应交资源税 Resources tax payable应交所得税 Income tax payable应交土地增值税 Increment tax on land value payable应交城市维护建设税 Tax for maintaining and building citiespayable应交房产税 Housing property tax payable应交土地使用税 Tenure tax payable应交车船使用税 Vehicle and vessel usage license platetax(VVULPT) payable应交个人所得税 Personal income tax payable其他应交款 Other fund in conformity with paying其他应付款 Other payables预提费用 Drawing expense in advance其他负债 Other liabilities待转资产价值 Pending changerover assets value预计负债 Anticipation liabilities长期负债 Long-term Liabilities长期借款 Long-term loans一年内到期的长期借款 Long-term loans due within one year一年后到期的长期借款 Long-term loans due over one year应付债券 Bonds payable债券面值 Face value, Par value债券溢价 Premium on bonds债券折价 Discount on bonds应计利息 Accrued interest长期应付款 Long-term account payable应付融资租赁款 Accrued financial lease outlay一年内到期的长期应付 Long-term account payable due within one year一年后到期的长期应付 Long-term account payable over one year专项应付款 Special payable一年内到期的专项应付 Long-term special payable due within one year一年后到期的专项应付 Long-term special payable over one year递延税款 Deferral taxes所有者权益类 OWNERS'' EQUITY资本 Capita实收资本(或股本) Paid-up capital(or stock)实收资本 Paicl-up capital实收股本 Paid-up stock已归还投资 Investment Returned公积资本公积 Capital reserve资本(或股本)溢价 Cpital(or Stock) premium接受捐赠非现金资产准备 Receive non-cash donate reserve股权投资准备 Stock right investment reserves拨款转入 Allocate sums changeover in外币资本折算差额 Foreign currency capital其他资本公积 Other capital reserve盈余公积 Surplus reserves法定盈余公积 Legal surplus任意盈余公积 Free surplus reserves法定公益金 Legal public welfare fund储备基金 Reserve fund企业发展基金 Enterprise expension fund利润归还投资 Profits capitalizad on return of investment利润 Profits本年利润 Current year profits利润分配 Profit distribution其他转入 Other chengeover in提取法定盈余公积 Withdrawal legal surplus提取法定公益金 Withdrawal legal public welfare funds提取储备基金 Withdrawal reserve fund提取企业发展基金 Withdrawal reserve for business expansion提取职工奖励及福利基金Withdrawal staff and workers'' bonus andwelfare fund利润归还投资 Profits capitalizad on return of investment应付优先股股利 Preferred Stock dividends payable提取任意盈余公积 Withdrawal other common accumulation fund应付普通股股利 Common Stock dividends payable转作资本(或股本)的普通股股利Common Stock dividends change toassets(or stock)未分配利润 Undistributed profit四、成本类 Cost生产成本 Cost of manufacture基本生产成本 Base cost of manufacture辅助生产成本 Auxiliary cost of manufacture制造费用 Manufacturing overhead材料费 Materials管理人员工资 Executive Salaries奖金 Wages退职金 Retirement allowance 补贴 Bonus外保劳务费 Outsourcing fee福利费 Employee benefits/welfare 会议费 Coferemce加班餐费 Special duties市内交通费 Business traveling通讯费 Correspondence电话费 Correspondence水电取暖费 Water and Steam税费 Taxes and dues租赁费 Rent管理费 Maintenance车辆维护费 Vehicles maintenance 油料费 Vehicles maintenance培训费 Education and training接待费 Entertainment图书、印刷费 Books and printing 运费 Transpotation保险费 Insurance premium支付手续费 Commission杂费 Sundry charges折旧费 Depreciation expense机物料消耗 Article of consumption劳动保护费 Labor protection fees季节性停工损失 Loss on seasonality cessation劳务成本 Service costs五、损益类 Profit and loss收入 Income业务收入 OPERATING INCOME主营业务收入 Prime operating revenue产品销售收入 Sales revenue服务收入 Service revenue其他业务收入 Other operating revenue材料销售 Sales materials代购代售包装物出租 Wrappage lease出让资产使用权收入 Remise right of assets revenue返还所得税 Reimbursement of income tax其他收入 Other revenue投资收益 Investment income短期投资收益 Current investment income长期投资收益 Long-term investment income计提的委托贷款减值准备Withdrawal of entrust loans reserves补贴收入 Subsidize revenue国家扶持补贴收入 Subsidize revenue from country其他补贴收入 Other subsidize revenue营业外收入 NON-OPERATING INCOME非货币性交易收益 Non-cash deal income现金溢余 Cash overage处置固定资产净收益 Net income on disposal of fixed assets出售无形资产收益 Income on sales of intangible assets固定资产盘盈 Fixed assets inventory profit罚款净收入 Net amercement income支出 Outlay业务支出 Revenue charges主营业务成本 Operating costs产品销售成本 Cost of goods sold服务成本 Cost of service主营业务税金及附加 Tax and associate charge营业税 Sales tax消费税 Consumption tax城市维护建设税 Tax for maintaining and building cities资源税 Resources tax土地增值税 Increment tax on land value5405 其他业务支出 Other business expense销售其他材料成本 Other cost of material sale其他劳务成本 Other cost of service其他业务税金及附加费 Other tax and associate charge费用 Expenses营业费用 Operating expenses代销手续费 Consignment commission charge运杂费 Transpotation保险费 Insurance premium展览费 Exhibition fees广告费 Advertising fees管理费用 Adminisstrative expenses职工工资 Staff Salaries修理费 Repair charge低值易耗摊销 Article of consumption办公费 Office allowance差旅费 Travelling expense工会经费 Labour union expenditure研究与开发费 Research and development expense福利费 Employee benefits/welfare职工教育经费 Personnel education待业保险费 Unemployment insurance劳动保险费 Labour insurance医疗保险费 Medical insurance会议费 Coferemce聘请中介机构费 Intermediary organs咨询费 Consult fees诉讼费 Legal cost业务招待费 Business entertainment技术转让费 Technology transfer fees矿产资源补偿费 Mineral resources compensation fees排污费 Pollution discharge fees房产税 Housing property tax车船使用税 Vehicle and vessel usage license plate tax(VVULPT)土地使用税 Tenure tax印花税 Stamp tax财务费用 Finance charge利息支出 Interest exchange汇兑损失 Foreign exchange loss各项手续费 Charge for trouble各项专门借款费用Special-borrowing cost营业外支出 Nonbusiness expenditure捐赠支出 Donation outlay减值准备金 Depreciation reserves非常损失 Extraordinary loss处理固定资产净损失 Net loss on disposal of fixed assets出售无形资产损失 Loss on sales of intangible assets固定资产盘亏 Fixed assets inventory loss债务重组损失 Loss on arrangement罚款支出 Amercement outlay所得税 Income tax（注：素材和资料部分来自网络，供参考。
常用会计英语词汇汇总
常用会计英语词汇汇总- Assets: 资产- Liabilities: 负债- Equity: 资本- Revenue: 收入- Expenses: 费用- Depreciation: 折旧- Amortization: 摊销- Net profit: 净利润- Gross profit: 毛利润- Balance sheet: 资产负债表- Cash flow statement: 现金流量表- General ledger: 总分类账- Trial balance: 试算平衡表- Cash flow: 现金流- Cost of goods sold: 销售成本- Gross margin: 毛利率- Tax payable: 应交税费- Accounts payable: 应付账款- Accounts receivable: 应收账款- Accruals: 预提项目- Accrued expenses: 应计费用- Audit: 审计- Audit trail: 审计追踪- Financial statements: 财务报表- Bookkeeping: 簿记- Journal entries: 分录- Cash basis accounting: 现金会计- Accrual basis accounting: 权责发生制会计- Accounts payable turnover: 应付账款周转率- Accounts receivable turnover: 应收账款周转率- Return on assets: 资产收益率- Return on investment: 投资回报率- Cost accounting: 成本会计- Managerial accounting: 管理会计- Financial analysis: 财务分析- Budgeting: 预算编制- Forensic accounting: 司法会计。
会计基础术语大全
会计基础术语大全在会计领域，有许多专业术语是不可或缺的，这些术语涵盖了各种会计原则、准则、方法和概念。
掌握这些基础术语对于学习会计知识和工作实践都至关重要。
下面列举了一些常用的会计基础术语，希望能够帮助大家更好地理解和运用会计知识。
资产（Assets）：指企业拥有并且能够支配的资源，包括现金、存货、固定资产等。
负债（Liabilities）：指企业在特定时点必须履行的债务和义务，包括应付账款、贷款等。
所有者权益（Owner's Equity）：指企业所有者对企业资产承担的权利和责任，等于资产减去负债。
收入（Revenue）：指企业通过销售产品或提供服务而获得的经济利益。
成本（Cost）：指企业为生产产品或提供服务而发生的支出。
费用（Expense）：指企业在生产产品或提供服务过程中发生的支出，如人工成本、租金等。
利润（Profit）：指企业在一定时期内通过经营活动所获得的净收入，等于收入减去费用。
会计周期（Accounting Period）：指企业确定财务报告期间的时间段，通常为一年。
资产负债表（Balance Sheet）：一份反映企业在特定日期财务状况的财务报表，包括资产、负债和所有者权益。
利润表（Income Statement）：一份反映企业在特定时期内收入和费用情况的财务报表，用于计算利润。
现金流量表（Cash Flow Statement）：一份反映企业现金流入和流出情况的财务报表，用于分析企业的现金流动性。
会计准则（Accounting Standards）：规范会计实践的准则和原则，以确保财务报告的准确性和可比性。
会计政策（Accounting Policies）：企业在编制财务报表时所采用的计量方法和处理原则。
记账（Bookkeeping）：记录和归类企业的财务交易，包括收入、费用、资产和负债等。
财务报告（Financial Statements）：包括资产负债表、利润表和现金流量表等反映企业财务状况和经营业绩的报表。
会计科目英语基本词汇
会计科目英语基本词汇1. Current Assets：流动资产2. Fixed Assets：固定资产3. Intangible Assets：无形资产4. Accounts Receivable：应收账款5. Inventory：存货6. Cash and Cash Equivalents：现金及现金等价物7. Prepaid Expenses：预付费用1. Current Liabilities：流动负债2. Long-term Liabilities：长期负债3. Accounts Payable：应付账款4. Short-term Loans Payable：短期借款5. Bonds Payable：应付债券6. Accrued Expenses Payable：应计费用7. Deferred Revenue：递延收益三、所有者权益类1. Shareholder's Equity：股东权益2. Common Stock：普通股3. Preferred Stock：优先股4. Capital Surplus：资本公积5. Retained Earnings：留存收益6. Accumulated Other Comprehensive Income：其他综合收益累计额1. Cost of Goods Sold：销售成本2. Depreciation Expense：折旧费用3. Amortization Expense：摊销费用4. Direct Labor Cost：直接人工成本5. Indirect Labor Cost：间接人工成本6. Production Overhead：生产间接费用1. Sales Revenue：销售收入2. Service Revenue：服务收入3. Interest Income：利息收入4. Dividend Income：股利收入5. Rental Income：租金收入6. Gain on Sale of Assets：资产出售收益1. Operating Expenses：营业费用2. Administrative Expenses：管理费用3. Selling Expenses：销售费用4. Financial Expenses：财务费用5. Research and Development Expenses：研发费用6. Income Tax Expense：所得税费用以上是关于会计科目的英语基本词汇，希望能对您的学习和工作有所帮助。
财务专用名词
财务专用名词1. 资产（Assets）：指企业拥有并能为其带来经济利益的资源，如现金、存货、固定资产等。
2. 负债（Liabilities）：指企业对外的经济责任或拥有的债权，如应付账款、借款、税务负债等。
3. 所有者权益（Owner's Equity）：指企业的资产减去负债后所剩余的部分，表明了企业的净资产，也即是所有者对企业拥有的权益。
4. 收入（Revenue）：指企业在销售商品、提供服务等经营活动中所获得的经济利益。
5. 成本（Cost）：指企业购买和制造商品或提供服务的相关支出。
6. 利润（Profit）：即企业的收入减去其成本和费用后所得到的剩余额。
7. 费用（Expense）：指企业在经营活动中发生的、与商品销售、服务提供无直接关系，但会减少企业净利润的支出，如人员工资、租金、水电费等。
8. 折旧（Depreciation）：指用于长期资产（如固定资产）的成本分配，通过按照其预计使用寿命，在其使用期间分配其成本以反映其价值的减少。
9. 摊销（Amortization）：类似于折旧，但主要适用于无形资产，如专利权、版权等。
10. 净利润（Net Profit）：即企业的利润减去各类费用后所得到的最终盈利。
11. 资本（Capital）：指投入到企业中的各类资源，包括金钱、资产、知识等。
12. 资金流量（Cash Flow）：指企业在一定时间内收入和支出现金的情况，能反映企业的现金流动状况。
13. 负债率（Debt Ratio）：指企业负债总额与总资产之间的比例，能衡量企业的偿债能力和财务稳定性。
14. 利润率（Profit Margin）：指企业净利润与总收入之间的比例，能反映企业每销售一单位产品或提供一单位服务所获得的利润。
15. 现金流量表（Cash Flow Statement）：记录企业在特定期间内现金流入和流出的情况，以及现金余额变动情况的财务报表。
16. 资产负债表（Balance Sheet）：反映企业在特定时间点上的资产、负债和所有者权益的财务报表。
会计名词解释
会计名词解释会计是一门专业的财务管理学科，用于记录、汇总和分析企业经济活动的过程。
在会计中，有许多专业术语和名词，这些名词对于理解和应用会计原理和方法非常重要。
以下是一些常见的会计名词的解释：1. 资产（Assets）：指企业拥有、可用于创造经济利益的资源或控制权。
资产可以是现金、股票、房地产等。
2. 负债（Liabilities）：指企业对外部实体的经济义务或债务。
负债可以是应付账款、借款、未付工资等。
3. 所有者权益（Owner's Equity）：指企业所有者对企业的拥有权益。
所有者权益可以是公司股东的股份，或个体经营者的个人资产。
4. 负债和所有者权益总额（Liabilities and Owner's Equity）：指企业的负债和所有者权益的总和，等于企业的资产。
5. 收入（Revenue）：指企业在经营过程中从销售商品或提供服务所获得的经济利益的流入。
收入可以来自销售商品、提供服务、股利等。
6. 成本（Cost）：指企业为生产商品或提供服务而发生的经济资源支出。
成本可以是原材料购买成本、员工工资等。
7. 费用（Expense）：指企业在经营过程中发生的除了生产商品或提供服务以外的支出。
费用可以是员工福利、租金、保险等。
8. 损益表（Income Statement）：也称为利润表或收入支出表，用于显示企业在一定时期内的收入、费用和利润情况。
9. 资产负债表（Balance Sheet）：也称为财务状况表，用于显示企业在某一特定日期的资产、负债和所有者权益的状况。
10. 现金流量表（Statement of Cash Flows）：用于显示企业在一定时期内的现金流入和流出情况，反映企业的经营现金流量状况。
11. 折旧（Depreciation）：指由于资产的使用和年限，导致其价值减少的过程。
折旧费用是用于反映资产价值减少的成本。
12. 净利润（Net Profit）：指企业在一定时期内的总收入减去总费用后的盈余。
(财务会计)常见会计英语词汇
会计常用词汇（一）一、资产类Assets流动资产Current assets货币资金Cash and cash equivalents现金Cash银行存款Cash in bank其他货币资金Other cash and cash equivalents外埠存款Other city Cash in bank银行本票Cashier''s cheque银行汇票Bank draft信用卡Credit card信用证保证金L/C Guarantee deposits存出投资款Refundable deposits短期投资Short-term investments股票Short-term investments - stock债券Short-term investments - corporate bonds基金Short-term investments - corporate funds其他other短期投资跌价准备Short-term investments falling price reserves 应收款Account receivable应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应收股利Dividend receivable应收利息Interest receivable应收账款Account receivable其他应收款Other notes receivable坏账准备Bad debt reserves预付账款Advance money应收补贴款Cover deficit by state subsidies of receivable库存资产Inventories物资采购Supplies purchasing原材料Raw materials包装物Wrappage低值易耗品Low-value consumption goods材料成本差异Materials cost variance自制半成品Semi-Finished goods库存商品Finished goods商品进销差价Differences between purchasing and selling price委托加工物资Work in process - outsourced委托代销商品Trust to and sell the goods on a commission basis受托代销商品Commissioned and sell the goods on a commission basis 存货跌价准备Inventory falling price reserves分期收款发出商品Collect money and send out the goods by stages待摊费用Deferred and prepaid expenses长期投资Long-term investment长期股权投资Long-term investment on stocks股票投资Investment on stocks其他股权投资Other investment on stocks长期债权投资Long-term investment on bonds债券投资Investment on bonds其他债权投资Other investment on bonds长期投资减值准备Long-term investments depreciation reserves股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备Bcreditor''s rights investment depreciation reserves 委托贷款Entrust loans本金Principal利息Interest减值准备Depreciation reserves固定资产Fixed assets房屋Building建筑物Structure机器设备Machinery equipment运输设备Transportation facilities工具器具Instruments and implement累计折旧Accumulated depreciation固定资产减值准备Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciation reserves工程物资Project goods and material专用材料Special-purpose material专用设备Special-purpose equipment预付大型设备款Prepayments for equipment为生产准备的工具及器具Preparative instruments and implement for fabricate在建工程Construction-in-process安装工程Erection works在安装设备Erecting equipment-in-process技术改造工程Technical innovation project大修理工程General overhaul project在建工程减值准备Construction-in-process depreciation reserves固定资产清理Liquidation of fixed assets无形资产Intangible assets专利权Patents非专利技术Non-Patents商标权Trademarks, Trade names著作权Copyrights土地使用权Tenure商誉Goodwill无形资产减值准备Intangible Assets depreciation reserves专利权减值准备Patent rights depreciation reserves商标权减值准备trademark rights depreciation reserves未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income待处理财产损溢Wait deal assets loss or income待处理流动资产损溢Wait deal intangible assets loss or income 待处理固定资产损溢Wait deal fixed assets loss or income会计常用词汇（二）accountant genaral 会计主任account balancde 结平的帐户account bill 帐单account books 帐account classification 帐户分类account current 往来帐account form of balance sheet 帐户式资产负债表account form of profit and loss statement 帐户式损益表account payable 应付帐款account receivable 应收帐款account of payments 支出表account of receipts 收入表account title 帐户名称，会计科目accounting year 或financial year 会计年度accounts payable ledger 应付款分类帐Accounting period（会计期间）time periods ,typically one year（通常是一年)资产负债表：balance sheet 可以不大写b利润表：income statements (or statements of income)利润分配表：retained earnings现金流量表：cash flows会计常用词汇（三）二、负债类Liability短期负债Current liability短期借款Short-term borrowing应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应付账款Account payable预收账款Deposit received代销商品款Proxy sale goods revenue应付工资Accrued wages应付福利费Accrued welfarism应付股利Dividends payable应交税金Tax payable应交增值税value added tax payable进项税额Withholdings on VAT已交税金Paying tax转出未交增值税Unpaid VAT changeover减免税款Tax deduction销项税额Substituted money on VAT出口退税Tax reimbursement for export进项税额转出Changeover withnoldings on VAT出口抵减内销产品应纳税额Export deduct domestic sales goods tax 转出多交增值税Overpaid VAT changeover未交增值税Unpaid VAT应交营业税Business tax payable应交消费税Consumption tax payable应交资源税Resources tax payable应交所得税Income tax payable应交土地增值税Increment tax on land value payable应交城市维护建设税Tax for maintaining and building cities payable 应交房产税Housing property tax payable应交土地使用税Tenure tax payable应交车船使用税Vehicle and vessel usage license platetax(VVULPT) payable应交个人所得税Personal income tax payable其他应交款Other fund in conformity with paying其他应付款Other payables预提费用Drawing expense in advance其他负债Other liabilities待转资产价值Pending changerover assets value预计负债Anticipation liabilities长期负债Long-term Liabilities长期借款Long-term loans一年内到期的长期借款Long-term loans due within one year一年后到期的长期借款Long-term loans due over one year应付债券Bonds payable债券面值Face value, Par value债券溢价Premium on bonds债券折价Discount on bonds应计利息Accrued interest长期应付款Long-term account payable应付融资租赁款Accrued financial lease outlay一年内到期的长期应付Long-term account payable due within one year 一年后到期的长期应付Long-term account payable over one year专项应付款Special payable一年内到期的专项应付Long-term special payable due within one year 一年后到期的专项应付Long-term special payable over one year递延税款Deferral taxes所有者权益类OWNERS'' EQUITY资本Capita实收资本(或股本) Paid-up capital(or stock)实收资本Paicl-up capital实收股本Paid-up stock已归还投资Investment Returned资本公积Capital reserve资本(或股本)溢价Cpital(or Stock) premium接受捐赠非现金资产准备Receive non-cash donate reserve股权投资准备Stock right investment reserves拨款转入Allocate sums changeover in外币资本折算差额Foreign currency capital其他资本公积Other capital reserve盈余公积Surplus reserves法定盈余公积Legal surplus任意盈余公积Free surplus reserves法定公益金Legal public welfare fund储备基金Reserve fund企业发展基金Enterprise expension fund利润归还投资Profits capitalizad on return of investment利润Profits本年利润Current year profits利润分配Profit distribution其他转入Other chengeover in提取法定盈余公积Withdrawal legal surplus提取法定公益金Withdrawal legal public welfare funds提取储备基金Withdrawal reserve fund提取企业发展基金Withdrawal reserve for business expansion提取职工奖励及福利基金Withdrawal staff and workers'' bonus and welfare fund利润归还投资Profits capitalizad on return of investment应付优先股股利Preferred Stock dividends payable提取任意盈余公积Withdrawal other common accumulation fund应付普通股股利Common Stock dividends payable转作资本(或股本)的普通股股利Common Stock dividends change to assets(or stock)未分配利润Undistributed profit会计常用词汇（四）四、成本类Cost生产成本Cost of manufacture基本生产成本Base cost of manufacture辅助生产成本Auxiliary cost of manufacture 制造费用Manufacturing overhead材料费Materials管理人员工资Executive Salaries奖金Wages退职金Retirement allowance补贴Bonus外保劳务费Outsourcing fee福利费Employee benefits/welfare会议费Coferemce加班餐费Special duties市内交通费Business traveling通讯费Correspondence电话费Correspondence水电取暖费Water and Steam税费Taxes and dues租赁费Rent管理费Maintenance车辆维护费Vehicles maintenance油料费Vehicles maintenance培训费Education and training接待费Entertainment图书、印刷费Books and printing运费Transpotation保险费Insurance premium支付手续费Commission杂费Sundry charges折旧费Depreciation expense机物料消耗Article of consumption劳动保护费Labor protection fees季节性停工损失Loss on seasonality cessation 劳务成本Service costs会计常用词汇（五）五、损益类Profit and loss收入Income业务收入OPERATING INCOME主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入Service revenue其他业务收入Other operating revenue材料销售Sales materials代购代售包装物出租Wrappage lease出让资产使用权收入Remise right of assets revenue返还所得税Reimbursement of income tax其他收入Other revenue投资收益Investment income短期投资收益Current investment income长期投资收益Long-term investment income计提的委托贷款减值准备Withdrawal of entrust loans reserves 补贴收入Subsidize revenue国家扶持补贴收入Subsidize revenue from country其他补贴收入Other subsidize revenue营业外收入NON-OPERATING INCOME非货币性交易收益Non-cash deal income现金溢余Cash overage处置固定资产净收益Net income on disposal of fixed assets 出售无形资产收益Income on sales of intangible assets固定资产盘盈Fixed assets inventory profit罚款净收入Net amercement income支出Outlay业务支出Revenue charges主营业务成本Operating costs产品销售成本Cost of goods sold服务成本Cost of service主营业务税金及附加Tax and associate charge营业税Sales tax消费税Consumption tax城市维护建设税Tax for maintaining and building cities 资源税Resources tax土地增值税Increment tax on land value其他业务支出Other business expense销售其他材料成本Other cost of material sale其他劳务成本Other cost of service其他业务税金及附加费Other tax and associate charge 费用Expenses营业费用Operating expenses代销手续费Consignment commission charge运杂费Transpotation保险费Insurance premium展览费Exhibition fees广告费Advertising fees管理费用Adminisstrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and development expense 福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance劳动保险费Labour insurance医疗保险费Medical insurance会议费Coferemce聘请中介机构费Intermediary organs咨询费Consult fees诉讼费Legal cost业务招待费Business entertainment技术转让费Technology transfer fees矿产资源补偿费Mineral resources compensation fees 排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax(VVULPT)土地使用税Tenure tax印花税Stamp tax财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cost营业外支出Nonbusiness expenditure捐赠支出Donation outlay减值准备金Depreciation reserves非常损失Extraordinary loss处理固定资产净损失Net loss on disposal of fixed assets 出售无形资产损失Loss on sales of intangible assets固定资产盘亏Fixed assets inventory loss债务重组损失Loss on arrangement罚款支出Amercement outlay所得税Income tax以前年度损益调整Prior year income adjustment。
会计常用英语词汇——资产类Assets
房屋Building建筑物Structure机器设备Machinery equipment运输设备Transportation facilities工具器具Instruments and implement累计折旧Accumulated depreciation固定资产减值准备Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciation reserves工程物资Project goods and material专用材料Special-purpose material专用设备Special-purpose equipment预付大型设备款Prepayments for equipment为生产准备的工具及器具Preparative instruments and implement for fabricate 在建工程Construction-in-process安装工程Erection works在安装设备Erecting equipment-in-process技术改造工程Technical innovation project大修理工程General overhaul project在建工程减值准备Construction-in-process depreciation reserves固定资产清理Liquidation of fixed assets无形资产Intangible assets专利权Patents非专利技术Non-Patents商标权Trademarks, Trade names著作权Copyrights土地使用权Tenure商誉Goodwill无形资产减值准备Intangible Assets depreciation reserves专利权减值准备Patent rights depreciation reserves商标权减值准备trademark rights depreciation reserves未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income待处理财产损溢Wait deal assets loss or income待处理流动资产损溢Wait deal intangible assets loss or incom e 待处理固定资产损溢Wait deal fixed assets loss or income流动资产Current assets货币资金Cash and cash equivalents现金Cash银行存款Cash in bank其他货币资金Other cash and cash equivalents外埠存款Other city Cash in bank银行本票Cashier''s cheque银行汇票Bank draft信用卡Credit card信用证保证金L/C Guarantee deposits存出投资款Refundable deposits短期投资Short-term investments股票Short-term investments-stock债券Short-term investments-corporate bonds基金Short-term investments-corporate funds其他Short-term investments-other短期投资跌价准备Short-term investments falling price reserves 应收款Account receivable应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应收股利Dividend receivable应收利息Interest receivable应收账款Account receivable其他应收款Other notes receivable坏账准备Bad debt reserves预付账款Advance money应收补贴款Cover deficit by state subsidies of receivable库存资产Inventories物资采购Supplies purchasing原材料Raw materials包装物Wrap page低值易耗品Low-value consumption goods材料成本差异Materials cost variance自制半成品Semi-Finished goods库存商品Finished goods商品进销差价Differences between purchasing and selling price委托加工物资Work in process-outsourced委托代销商品Trust to and sell the goods on a commission basis受托代销商品Commissioned and sell the goods on a commission basis 存货跌价准备Inventory falling price reserves分期收款发出商品Collect money and send out the goods by stages待摊费用Deferred and prepaid expenses长期投资Long-term investm ent长期股权投资Long-term investm ent on stocks股票投资Investment on stocks其他股权投资Other investment on stocks长期债权投资Long-term investm ent on bonds债券投资Investment on bonds其他债权投资Other investment on bonds长期投资减值准备Long-term investm ents depreciation reserves股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备B creditor''s rights investment depreciation reserves 委托贷款Entrust loans本金Principal利息Interest减值准备Depreciation reserves固定资产Fixed assets。
会计英语术语
会计英语术语会计英语术语在当今全球化的商业环境中扮演着重要的角色。
正确理解和运用这些术语对于财务专业人员来说至关重要。
本文将介绍一些常见的会计英语术语，以帮助读者更好地理解和运用。
1. Assets（资产）Assets represent the resources owned or controlled by an entity that have economic value and are expected to generate future benefits. Common examples of assets include cash, inventory, and property.2. Liabilities（负债）Liabilities are the obligations of an entity to transfer assets or provide services to other entities in the future as a result of past transactions or events. Examples of liabilities include accounts payable, loans, and accrued expenses.3. Equity（股本/所有者权益）Equity represents the residual interest in the assets of an entity after deducting liabilities. It is also known as shareholders' equity or net assets. Equity can be further divided into contributed capital and retained earnings.4. Revenue（收入）Revenue refers to the inflow of assets or settlement of liabilities resulting from the ongoing operations of an entity. It is often generated through the sale of goods or services. Examples of revenue include sales revenue, rental income, and interest income.5. Expenses（费用）Expenses are the costs incurred by an entity in order to generate revenue. Examples of expenses include salaries, rent, utilities, and depreciation.6. Cash Flow（现金流量）Cash flow refers to the movement of cash into or out of a business. Positive cash flow indicates that more cash is coming into the business than going out, while negative cash flow means that more cash is going out than coming in. Cash flow is classified into operating, investing, and financing activities.7. Depreciation（折旧）Depreciation is the systematic allocation of the cost of a non-current asset over its useful life. It reflects the decrease in value of an asset due to wear and tear, obsolescence, or other factors.8. Balance Sheet（资产负债表）The balance sheet is a financial statement that provides a snapshot of a company's financial position at a specific point in time. It shows the company's assets, liabilities, and equity. The balance sheet follows the accounting equation: Assets = Liabilities + Equity.9. Income Statement（损益表）The income statement, also known as the profit and loss statement, summarizes a company's revenues, expenses, and net income or loss for aspecific period of time. It shows how well a company has performed financially.10. Audit（审计）An audit is an independent examination of a company's financial statements, records, and internal controls by a qualified professional. The purpose of an audit is to provide assurance on the reliability and accuracy of the financial information presented.以上是一些常见的会计英语术语，理解和掌握这些术语对于从事财务工作的人来说非常重要。
英语版的会计名词解释
英语版的会计名词解释会计是一门重要的商务领域，它涉及到各种复杂的术语和概念。
对于那些不熟悉会计的人来说，这些术语可能会让人感到困惑。
为了帮助读者更好地理解会计名词，本文将解释一些常见的英语版会计名词。
1. Assets（资产）:Assets refer to something of value that a company or individual owns. This includes physical assets like cash, buildings, and equipment, as well as intangible assets like patents and trademarks. Assets represent the resources available to a company and are recorded on the balance sheet.2. Liabilities（负债）:Liabilities are the obligations or debts that a company or individual owes. This includes loans, accounts payable, and other financial obligations. Liabilities represent the company's debts and are also recorded on the balance sheet.3. Equity（股权）:Equity represents the ownership interest in a company. It is calculated by subtracting liabilities from assets. Equity can be in the form of stocks, retained earnings, or other forms of ownership. Equity represents the residual interest in the assets after deducting the liabilities.4. Revenue（收入）:Revenue is the income generated by a company through its primary business activities. It includes sales of products or services, as well as other sources of income such as royalties or licensing fees. Revenue is recorded on the income statement and is a key measure of a company's financial performance.5. Expenses（费用）:Expenses are the costs incurred by a company in the process of generating revenue. This includes salaries, rent, utilities, and other costs necessary to run the business. Expenses are deducted from revenue to calculate the company's net income.6. Profit（利润）:Profit is the amount of money left over after deducting expenses from revenue. It is a key indicator of a company's financial success. Profit can be further broken down into gross profit and net profit. Gross profit is the difference between revenue and the cost of goods sold, while net profit is the remaining profit after deducting all expenses.7. Depreciation（折旧）:Depreciation is the accounting method used to allocate the cost of an asset over its useful life. It is used to account for the wear and tear of long-term assets, such as buildings or equipment. Depreciation expense is recorded on the income statement and is deducted from revenue to calculate net profit.8. Accrual Basis（权责发生制）:Accrual basis accounting is a method of recording financial transactions based on when they occur, rather than when the cash is exchanged. Under accrual basis accounting, revenue is recognized when it is earned, and expenses are recognized when they are incurred, regardless of when the cash is received or paid out.9. Cash Basis（现金基础）:Cash basis accounting is a method of recording financial transactions based on when the cash is exchanged. Under cash basis accounting, revenue is recognized when the cash is received, and expenses are recognized when the cash is paid out. This method is simpler but may not accurately represent the financial position of a company.10. Return on Investment (ROI)（投资回报率）:ROI is a measure of the profitability of an investment. It is calculated by dividing the net profit from the investment by the initial cost of the investment, and expressing theresult as a percentage. ROI is used to evaluate the efficiency and effectiveness of an investment.以上仅是一些常见的英语版会计名词解释，如需了解更多会计名词，请参考相关的财务会计教材和专业词典。
财务会计英语专业词汇大全
财务会计英语专业词汇大全1. Introduction财务会计是国际商业领域中至关重要的一个方面。
无论是跨国公司还是国内企业，都需要使用财务会计术语来进行财务报告和分析。
本文将介绍一些常用的财务会计英语专业词汇，以帮助您更好地理解和使用这些术语。
2. Basic Financial Terms以下是一些基本的财务会计英语词汇：•Assets：资产，指企业所有的或控制的资源。
•Liabilities：负债，指企业应付的经济利益。
•Equity：所有者权益，指企业所有者对企业资产的权益。
•Revenue：收入，指企业在经营活动中获得的金钱或货币的流入。
•Expenses：费用，指企业在经营活动中发生的或将要发生的金钱或货币的流出。
•Profit：利润，指企业在一定时期内获得的收入减去费用的余额。
•Balance sheet：资产负债表，是用来反映企业在特定日期上资产、负债和所有者权益的状况。
•Income statement：损益表，是用来反映企业在一定时期内收入、费用和利润的情况。
3. Financial Ratios以下是一些常用的财务比率的英语表达：•Current ratio：流动比率，指流动资产与流动负债之间的比率，用于衡量企业偿债能力。
•Quick ratio：速动比率，是用来衡量企业偿债能力的比率，排除了存货这一非流动性资产。
•Debt-to-equity ratio：债务比率，指企业负债与所有者权益之间的比率，用于衡量企业的财务风险。
•Gross margin：毛利率，指企业销售收入与销售成本之间的差额占销售收入的百分比。
•Net margin：净利率，是指企业净利润与销售收入之间的比率，用于衡量企业的盈利能力。
4. Financial Statements以下是一些财务报表的英语表达：•Cash flow statement：现金流量表，是用来反映企业一定时期内现金流量的情况。
•Income statement：损益表，是用来反映企业在一定时期内收入、费用和利润的情况。
会计100个经典术语
会计100个经典术语1. 资产 (Assets)2. 负债 (Liabilities)3. 所有者权益 (Owner's Equity)4. 收入 (Revenue)5. 成本 (Cost)6. 费用 (Expense)7. 利润 (Profit)8. 损失 (Loss)9. 资产负债表 (Balance Sheet)10. 利润表 (Income Statement)11. 现金流量表 (Cash Flow Statement)12. 会计准则 (Accounting Standards)13. 会计周期 (Accounting Period)14. 会计师 (Accountant)15. 会计政策 (Accounting Policy)16. 应收账款 (Accounts Receivable)17. 应付账款 (Accounts Payable)18. 固定资产 (Fixed Assets)19. 流动资产 (Current Assets)20. 非流动资产 (Non-current Assets)21. 流动负债 (Current Liabilities)22. 非流动负债 (Non-current Liabilities)23. 净资产 (Net Assets)24. 财务报表 (Financial Statements)25. 会计核算 (Accounting Entries)26. 会计凭证 (Accounting Vouchers)27. 折旧 (Depreciation)28. 摊销 (Amortization)29. 财务分析 (Financial Analysis)30. 资产负债率 (Debt-to-Asset Ratio)31. 流动比率 (Current Ratio)32. 速动比率 (Quick Ratio)33. 库存周转率 (Inventory Turnover Ratio)34. 资产周转率 (Asset Turnover Ratio)35. 财务杠杆 (Financial Leverage)36. 费用率 (Expense Ratio)37. 毛利率 (Gross Margin)38. 净利率 (Net Profit Margin)39. 资本回报率 (Return on Capital)40. 货币资金 (Cash and Cash Equivalents)41. 存货 (Inventory)42. 预付款项 (Prepaid Expenses)43. 预收账款 (Advance Payments)44. 长期负债 (Long-term Liabilities)45. 股东权益 (Shareholder's Equity)46. 借方 (Debit)47. 贷方 (Credit)48. 冲销 (Reversal)49. 会计周期末调整 (Year-end Adjustments)50. 费用分配 (Expense Allocation)51. 现金流量 (Cash Flow)52. 投资回报率 (Return on Investment)53. 公允价值 (Fair Value)54. 非货币交换 (Non-monetary Exchange)55. 税前利润 (Pre-tax Profit)56. 税后利润 (Post-tax Profit)57. 会计估计 (Accounting Estimates)58. 会计政策变更 (Accounting Policy Change)59. 经济利益 (Economic Benefits)60. 盈余公积 (Surplus Reserves)61. 应纳税所得额 (Taxable Income)62. 递延所得税资产 (Deferred Tax Assets)63. 递延所得税负债 (Deferred Tax Liabilities)64. 原始成本 (Historical Cost)65. 公允价值计量 (Fair Value Measurement)66. 资本支出 (Capital Expenditure)67. 资本结构 (Capital Structure)68. 净现金流量 (Net Cash Flow)69. 现金流量配比 (Cash Flow Matching)70. 现金流量敏感性 (Cash Flow Sensitivity)71. 会计信息系统 (Accounting Information System)72. 现金流量分析 (Cash Flow Analysis)73. 利息费用 (Interest Expense)74. 资本回报率 (Return on Equity)75. 资本成本 (Cost of Capital)76. 净现值 (Net Present Value)77. 内部收益率 (Internal Rate of Return)78. 风险管理 (Risk Management)79. 资产管理 (Asset Management)80. 财务报表分析 (Financial Statement Analysis)81. 会计记录 (Accounting Records)82. 会计原则 (Accounting Principles)83. 财务报表分析 (Financial Statement Analysis)84. 会计期间 (Accounting Period)85. 会计师事务所 (Accounting Firm)86. 会计政策变更 (Accounting Policy Change)87. 会计信息披露 (Accounting Disclosure)88. 经济事项 (Economic Events)89. 财务报表分析 (Financial Statement Analysis)90. 财务风险 (Financial Risk)91. 财务报表分析 (Financial Statement Analysis)92. 会计估计 (Accounting Estimate)93. 经济利益 (Economic Benefit)94. 财务报表分析 (Financial Statement Analysis)95. 会计周期 (Accounting Cycle)96. 资产负债表 (Balance Sheet)97. 利润表 (Income Statement)98. 现金流量表 (Cash Flow Statement)99. 会计准则 (Accounting Standards)100. 会计主体 (Accounting Entity)。
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房屋Building
建筑物Structure
机器设备Machinery equipment
运输设备Transportation facilities
工具器具Instruments and implement
累计折旧Accumulated depreciation
固定资产减值准备Fixed assets depreciation reserves
房屋、建筑物减值准备Building/structure depreciation reserves
机器设备减值准备Machinery equipment depreciation reserves
工程物资Project goods and material
专用材料Special-purpose material
专用设备Special-purpose equipment
预付大型设备款Prepayments for equipment
为生产准备的工具及器具Preparative instruments and implement for fabricate 在建工程Construction-in-process
安装工程Erection works
在安装设备Erecting equipment-in-process
技术改造工程Technical innovation project
大修理工程General overhaul project
在建工程减值准备Construction-in-process depreciation reserves
固定资产清理Liquidation of fixed assets
无形资产Intangible assets
专利权Patents
非专利技术Non-Patents
商标权Trademarks, Trade names
著作权Copyrights
土地使用权Tenure
商誉Goodwill
无形资产减值准备Intangible Assets depreciation reserves
专利权减值准备Patent rights depreciation reserves
商标权减值准备trademark rights depreciation reserves
未确认融资费用Unacknowledged financial charges
待处理财产损溢Wait deal assets loss or income
待处理财产损溢Wait deal assets loss or income
待处理流动资产损溢Wait deal intangible assets loss or incom e 待处理固定资产损溢Wait deal fixed assets loss or income
流动资产Current assets
货币资金Cash and cash equivalents
现金Cash
银行存款Cash in bank
其他货币资金Other cash and cash equivalents
外埠存款Other city Cash in bank
银行本票Cashier''s cheque
银行汇票Bank draft
信用卡Credit card
信用证保证金L/C Guarantee deposits
存出投资款Refundable deposits
短期投资Short-term investments
股票Short-term investments-stock
债券Short-term investments-corporate bonds
基金Short-term investments-corporate funds
其他Short-term investments-other
短期投资跌价准备Short-term investments falling price reserves 应收款Account receivable
应收票据Note receivable
银行承兑汇票Bank acceptance
商业承兑汇票Trade acceptance
应收股利Dividend receivable
应收利息Interest receivable
应收账款Account receivable
其他应收款Other notes receivable
坏账准备Bad debt reserves
预付账款Advance money
应收补贴款Cover deficit by state subsidies of receivable
库存资产Inventories
物资采购Supplies purchasing
原材料Raw materials
包装物Wrap page
低值易耗品Low-value consumption goods
材料成本差异Materials cost variance
自制半成品Semi-Finished goods
库存商品Finished goods
商品进销差价Differences between purchasing and selling price
委托加工物资Work in process-outsourced
委托代销商品Trust to and sell the goods on a commission basis
受托代销商品Commissioned and sell the goods on a commission basis 存货跌价准备Inventory falling price reserves
分期收款发出商品Collect money and send out the goods by stages
待摊费用Deferred and prepaid expenses
长期投资Long-term investm ent
长期股权投资Long-term investm ent on stocks
股票投资Investment on stocks
其他股权投资Other investment on stocks
长期债权投资Long-term investm ent on bonds
债券投资Investment on bonds
其他债权投资Other investment on bonds
长期投资减值准备Long-term investm ents depreciation reserves
股权投资减值准备Stock rights investment depreciation reserves
债权投资减值准备B creditor''s rights investment depreciation reserves 委托贷款Entrust loans
本金Principal
利息Interest
减值准备Depreciation reserves
固定资产Fixed assets。