金融及财务会计类英语词汇大全financial&accounting.docx

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1、一、资产类 Assets流动资产 Current assets货币资金 Cash and cash equivalents 1001 现金 Cash1002 银行存款 Cash in bank1009 其他货币资金 Other cash and cas h equivalents100901 外 埠 存 款 Other city Cash in ba nk100902 银行本票 Cashiers cheque 100903 银 行 汇 票 Bank draft 100904 信用卡 Credit card100905 信用证保证金 L/C Guarantee de posits100906 存

2、出投资款 Refundable deposits1101 短期投资 Short-term investments 110101 股 票 Short-term investments - stock110102 债 券 Short-term investments - corporate bonds110103 基 金 Short-term investments - corporate funds110110 其 他 Short-term investments - other1102 短期投资跌价准备 Short-term inves tments falling price reserve

3、s应 收 款 Account receivable 1111 应收票据 Note receivable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance 1121 应收股利 Dividend receivable 1122 应收利息 Interest receivable 1131 应收账款 Account receivable1133 其他应收款 Other notes receivable1141 坏账准备 Bad debt reserves 1151 预付账款 Advance money1161 应收补贴款 Cover deficit by sta

4、te subsidies of receivable库存资产 Inventories1201 物资采购 Supplies purchasing 1211 原材料 Raw materials1221 包装物 Wrappage1231 低值易耗品 Low-value consumptio n goods1232 材料成本差异 Materials cost varian ce1241 自制半成品 Semi-Finished goods 1243 库存商品 Finished goods1244 商品进销差价 Differences between purchasing and selling pric

5、e1251 委托加工物资 Work in process - o utsourced1261 委托代销商品 Trust to and sell th e goods on a commission basis1271 受托代销商品 Commissioned and s ell the goods on a commission basis 1281 存货跌价准备 Inventory falling pric e reserves1291 分期收款发出商品 Collect money a nd send out the goods by stages1301 待摊费用 Deferred and

6、prepaid ex penses长期投资 Long-term investment1401 长期股权投资 Long-term investme nt on stocks140101 股票投资 Investment on stocks140102 其他股权投资 Other investment on stocks1402 长期债权投资 Long-term investme nt on bonds140201 债券投资 Investment on bonds 140202 其他债权投资 Other investment on bonds1421 长期投资减值准备 Long-term inves

7、tments depreciation reserves股权投资减值准备 Stock rights investme nt depreciation reserves债权投资减值准备 Bcreditors rights inve stment depreciation reserves1431 委托贷款 Entrust loans 143101 本 金 Principal143102 利 息 Interest143103 减值准备 Depreciation reserves 1501 固定资产 Fixed assets房屋 Building建筑物 Structure机器设备 Machinery

8、 equipment运输设备 Transportation facilities工 具 器 具 Instruments and implement 1502 累计折旧 Accumulated depreciation1505 固定资产减值准备 Fixed assets de preciation 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 reserves1601 工程物资 Project goods and mater ial16010

9、1 专用材料 Special-purpose mater ial160102 专用设备 Special-purpose equip ment160103 预付大型设备款 Prepayments fo r equipment160104 为生产准备的工具及器具 Prepar ative instruments and implement for fab ricate1603 在建工程 Construction-in-process安装工程 Erection works在安装设备 Erecting equipment-in-proces s技术改造工程 Technical innovation p

10、roje ct大 修 理 工 程 General overhaul project 1605 在建工程减值准备 Construction-in- process depreciation reserves1701 固定资产清理 Liquidation of fixed assets1801 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 Goodwill1805 无形资产减值准备 Intangible Assets deprec

11、iation reserves专利权减值准备 Patent rights depreciation reserves商标权减值准备 trademark rights depreci ation reserves1815 未确认融资费用 Unacknowledged fi nancial charges待处理财产损溢 Wait deal assets loss or income1901 长期待摊费用 Long-term deferred and prepaid expenses1911 待处理财产损溢 Wait deal assets l oss or income191101 待处理流动资产

12、损溢 Wait deal in tangible assets loss or income191102 待处理固定资产损溢 Wait deal fi xed assets loss or income二、负债类 Liability短期负债 Current liability2101 短期借款 Short-term borrowing 2111 应付票据 Notes payable银行承兑汇票 Bank acceptance 商业承兑汇票 Trade acceptance 2121 应付账款 Account payable 2131 预收账款 Deposit received2141 代销商品

13、款 Proxy sale goods reve nue2151 应 付 工 资 Accrued wages 2153 应付福利费 Accrued welfarism 2161 应 付 股 利 Dividends payable 2171 应交税金 Tax payable217101 应交增值税 value added tax pa yable21710101 进项税额 Withholdings on VA T21710102 已 交 税 金 Paying tax 21710103 转出未交增值税 Unpaid VAT changeover21710104 减 免 税 款 Tax deducti

14、on 21710105 销项税额 Substituted money on VAT21710106 出口退税 Tax reimbursement for export21710107 进项税额转出 Changeover wit hnoldings on VAT21710108 出口抵减内销产品应纳税额 Ex port deduct domestic sales goods tax 21710109 转出多交增值税 Overpaid VA T changeover21710110 未 交 增 值 税 Unpaid VAT 217102 应交营业税 Business tax payabl e217

15、103 应交消费税 Consumption tax pa yable217104 应交资源税 Resources tax paya ble217105 应交所得税 Income tax payable217106 应交土地增值税 Increment tax on land value payable217107 应交城市维护建设税 Tax for ma intaining and building cities payable 217108 应交房产税 Housing property ta x payable217109 应交土地使用税 Tenure tax pay able217110 应

16、交车船使用税 Vehicle and ves sel usage license plate tax(VVULPT) pay able217111 应交个人所得税 Personal incom e tax payable2176 其他应交款 Other fund in conform ity with paying2181 其他应付款 Other payables2191 预提费用 Drawing expense in adv ance其他负债 Other liabilities2201 待转资产价值 Pending changerover assets value2211 预计负债 Anti

17、cipation liabilities长期负债 Long-term Liabilities 2301 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 loansdue over one year2311 应付债券 Bonds payable231101 债券面值 Face value, Par value231102 债 券 溢 价 Premium on bonds 231103 债 券 折 价 Discount on bonds 231104 应 计 利 息 Acc

18、rued interest 2321 长期应付款 Long-term account pa yable应付融资租赁款 Accrued financial lease outlay一年内到期的长期应付 Long-term accoun t payable due within one year一年后到期的长期应付 Long-term accoun t payable over one year2331 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

19、special payable over one year2341 递延税款 Deferral taxes三、所有者权益类 OWNERS EQUITY资本 Capital3101 实收资本(或股本) Paid-up capital(o r stock)实收资本 Paicl-up capital实收股本 Paid-up stock3103 已归还投资 Investment Returned公积3111 资本公积 Capital reserve311101 资本(或股本)溢价 Cpital(or Stoc k) premium311102 接受捐赠非现金资产准备 Receiv e non-cash

20、 donate reserve311103 股权投资准备 Stock right invest ment reserves311105 拨款转入 Allocate sums change over in311106 外币资本折算差额 Foreign currency capital311107 其他资本公积 Other capital rese rve3121 盈 余 公 积 Surplus reserves 312101 法 定 盈 余 公 积 Legal surplus 312102 任意盈余公积 Free surplus rese rves312103 法定公益金 Legal publi

21、c welfare fund312104 储备基金 Reserve fund312105 企业发展基金 Enterprise expens ion fund312106 利润归还投资 Profits capitalizad on return of investment利润 Profits3131 本 年 利 润 Current year profits 3141 利 润 分 配 Profit distribution 314101 其他转入 Other chengeover in314102 提取法定盈余公积 Withdrawal le gal surplus314103 提取法定公益金 W

22、ithdrawal leg al public welfare funds314104 提取储备基金 Withdrawal reserv e fund314105 提取企业发展基金 Withdrawal r eserve for business expansion314106 提取职工奖励及福利基金 Withdr awal staff and workers bonus and welf are fund314107 利润归还投资 Profits capitalizad on return of investment314108 应付优先股股利 Preferred Stock dividen

23、ds payable314109 提取任意盈余公积 Withdrawal o ther common accumulation fund 314110 应付普通股股利 Common Stock dividends payable314111 转作资本(或股本)的普通股股利Common Stock dividends change to ass ets(or stock)314115 未分配利润 Undistributed profit四、成本类 Cost4101 生 产 成 本 Cost of manufacture 410101 基本生产成本 Base cost of man ufactur

24、e410102 辅助生产成本 Auxiliary cost of manufacture4105 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

25、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 consumpt

26、ion劳动保护费 Labor protection fees季节性停工损失 Loss on seasonality ces sation4107 劳务成本 Service costs五、损益类 Profit and loss收入 Income业务收入 OPERATING INCOME5101 主营业务收入 Prime operating rev enue产品销售收入 Sales revenue服务收入 Service revenue5102 其他业务收入 Other operating reve nue材料销售 Sales materials代购代售包装物出租 Wrappage lease出让

27、资产使用权收入 Remise right of ass ets revenue返还所得税 Reimbursement of income t ax其他收入 Other revenue5201 投资收益 Investment income短期投资收益 Current investment incom e长期投资收益 Long-term investment inco me计提的委托贷款减值准备 Withdrawal of entrust loans reserves5203 补贴收入 Subsidize revenue国家扶持补贴收入 Subsidize revenue fro m countr

28、y其他补贴收入 Other subsidize revenue 5301 营业外收入 NON-OPERATING INC OME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 disp osal of fixed assets出售无形资产收益 Income on sales of in tangible assets固定资产盘盈 Fixed assets inventory pro fit罚款净收入 Net amercement income支出 Outlay业务支出 Revenue charges54

29、01 主营业务成本 Operating costs产品销售成本 Cost of goods sold服务成本 Cost of service5402 主营业务税金及附加 Tax and asso ciate 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 expe nse销售其他材料成本 Other cost of mat

30、erial sale其他劳务成本 Other cost of service其他业务税金及附加费 Other tax and as sociate charge费用 Expenses5501 营业费用 Operating expenses代销手续费 Consignment commission ch arge运杂费 Transpotation保险费 Insurance premium展览费 Exhibition fees广告费 Advertising fees5502 管理费用 Adminisstrative expenses职工工资 Staff Salaries修理费 Repair char

31、ge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 developmen t 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 Interme

32、diary 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 comp ensation fees排污费 Pollution discharge fees房产税 Housing property tax车船使用税 Vehicle and vessel usage lic ense plate tax(VVULPT)土地使用税 Tenure tax印花税 Stamp tax5503 财务费用 Finance

33、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 cost5601 营业外支出 Nonbusiness expenditu re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 disposa l of fixed assets出售无形资产损失 Loss on sales of inta ngible a

34、ssets固定资产盘亏 Fixed assets inventory los s债务重组损失 Loss on arrangement罚款支出 Amercement outlay 5701 所得税 Income tax以前年度损益调整 Prior year income adj ustment现 金 Cash in hand银行存款 Cash in bank其他货币资金-外埠存款 Other monetary a ssets - cash in other cities其他货币资金-银行本票 Other monetary assets - cashiers check其他货币资金-银行汇票 Ot

35、her monetary assets - bank draft其他货币资金-信用卡 Other monetary as sets - credit cards其他货币资金-信用证保证金 Other monet ary assets - L/C deposit其他货币资金-存出投资款 Other monetar y assets - cash for investment短期投资-股票投资 Investments - Short term - stocks短期投资-债券投资 Investments - Short term - bonds短期投资-基金投资 Investments - Shor

36、t term - funds短期投资-其他投资 Investments - Short term - others短期投资跌价准备 Provision for short-ter m investment长期股权投资-股票投资 Long term equit y investment - stocks长期股权投资-其他股权投资 Long term e quity investment - others长期债券投资-债券投资 Long term securi ties investemnt - bonds长期债券投资-其他债权投资 Long term s ecurities investment

37、 - others长期投资减值准备 Provision for long-ter m investment应收票据 Notes receivable应收股利 Dividends receivable 应收利息 Interest receivable 应收帐款 Trade debtors坏帐准备- 应收帐款 Provision for doubtf ul debts - trade debtors预付帐款 Prepayment应收补贴款 Allowance receivable其他应收款 Other debtors坏帐准备- 其他应收款 Provision for doub tful debts

38、 - other debtors其他流动资产 Other current assets物资采购 Purchase原材料 Raw materials包装物 Packing materials低值易耗品 Low value consumbles材料成本差异 Material cost difference自制半成品 Self-manufactured goods库存商品 Finished goods商品进销差价 Difference between purch ase & sales of commodities委托加工物资 Consigned processiong ma terial委托代销商

39、品 Consignment-out受托代销商品 Consignment-in分期收款发出商品 Goods on instalment sales存货跌价准备 Provision for obsolete stoc ks待摊费用 Prepaid expenses待处理流动资产损益 Unsettled G/L on c urrent assets待处理固定资产损益 Unsettled G/L on fi xed assets委托贷款-本金 Consignment loan - princi ple委托贷款-利息 Consignment loan - inter est委托贷款-减值准备 Consi

40、gnment loan - provision固定资产-房屋建筑物 Fixed assets - Buil dings固定资产-机器设备 Fixed assets - Plant and machinery固定资产-电子设备、器具及家具 Fixed as sets - Electronic Equipment, furniture a nd fixtures固定资产-运输设备 Fixed assets - Autom obiles累计折旧 Accumulated depreciation固定资产减值准备 Impairment of fixed a ssets工程物资-专用材料 Project

41、material - sp ecific materials工程物资-专用设备 Project material - sp ecific equipment工程物资-预付大型设备款 Project materia l - prepaid for equipment工程物资-为生产准备的工具及器具 Projec t material - tools and facilities for prod uction在建工程 Construction in progress在建工程减值准备 Impairment of constru ction in progress固定资产清理 Disposal of

42、 fixed assets 无形资产-专利权 Intangible assets - pat ent无形资产-非专利技术 Intangible assets - industrial property and know-how无形资产-商标权 Intangible assets - trad emark rights无形资产-土地使用权 Intangible assets - land use rights无形资产-商誉 Intangible assets - good will无形资产减值准备 Impairment of intangi ble assets长期待摊费用 Deferred a

43、ssets未确认融资费用 Unrecognized finance fe es其他长期资产 Other long term assets 递延税款借项 Deferred assets debits 应付票据 Notes payable应付帐款 Trade creditors预收帐款 Adanvances from customers代销商品款 Consignment-in payables其他应交款 Other payable to governmen t其他应付款 Other creditors 应付股利 Proposed dividends 待转资产价值 Donated assets 预计

44、负债 Accrued liabilities应付短期债券 Short-term debentures pa yable其他流动负债 Other current liabilities预提费用 Accrued expenses应付工资 Payroll payable应付福利费 Welfare payable短期借款-抵押借款 Bank loans - Short t erm - pledged短期借款-信用借款 Bank loans - Short t erm - credit短期借款-担保借款 Bank loans - Short t erm - guaranteed一年内到期长期借款 Lon

45、g term loans du e within one year一年内到期长期应付款 Long term payabl e due within one year长期借款 Bank loans - Long term应付债券-债券面值 Bond payable - Par value应付债券-债券溢价 Bond payable - Exce ss应付债券-债券折价 Bond payable - Disco unt应付债券-应计利息 Bond payable - Accr ued interest长期应付款 Long term payable专项应付款 Specific payable其他长期

46、负债 Other long term liabilities 应交税金-所得税 Tax payable - income t ax应交税金-增值税 Tax payable - VAT应交税金-营业税 Tax payable - business tax应交税金-消费税 Tax payable - consuma ble tax应交税金-其他 Tax payable - others 递延税款贷项 Deferred taxation credit 股 本 Share capital已归还投资 Investment returned利润分配-其他转入 Profit appropriation -

47、other transfer in利润分配-提取法定盈余公积 Profit appro priation - statutory surplus reserve利润分配-提取法定公益金 Profit appropri ation - statutory welfare reserve利润分配-提取储备基金 Profit appropriati on - reserve fund利润分配-提取企业发展基金 Profit appro priation - enterprise development fund利润分配-提取职工奖励及福利基金 Profit appropriation - staff