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  • 财会英语1

    Accounting Assistant 会计助理

    Accounting Clerk 记帐员

    Accounting Manager 会计部经理

    Accounting Stall 会计部职员

    Accounting Supervisor 会计主管

    Cashier 出纳员

    中国会计科目的中英文对照:

    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

      长期待摊费用 Long-term deferred and prepaid expenses

      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

      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 plate tax(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

      三、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 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

      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 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

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