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會(huì)計(jì)詞匯中英文對(duì)照
引導(dǎo)語(yǔ)：會(huì)計(jì)是以貨幣為主要計(jì)量單位，以提高經(jīng)濟(jì)效益為主要目標(biāo)，運(yùn)用專(zhuān)門(mén)方法對(duì)企業(yè)，機(jī)關(guān)，事業(yè)單位和其他組織的經(jīng)濟(jì)活動(dòng)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(huì)計(jì)詞匯中英文對(duì)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(jià)準(zhǔn)備 Provision for short-term investment
長(zhǎng)期股權(quán)投資-股票投資 Long term equity investment - stocks
長(zhǎng)期股權(quán)投資-其他股權(quán)投資 Long term equity investment - others
長(zhǎng)期債券投資-債券投資 Long term securities investemnt - bonds
長(zhǎng)期債券投資-其他債權(quán)投資 Long term securities investment - others
長(zhǎng)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(bǔ)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(dòng)資產(chǎn) Other current assets
物資采購(gòu) 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(kù)存商品 Finished goods
商品進(jìn)銷(xiāo)差價(jià) Difference between purchase & sales of commodities
委托加工物資 Consigned processiong material
委托代銷(xiāo)商品 Consignment-out
受托代銷(xiāo)商品 Consignment-in
分期收款發(fā)出商品 Goods on instalment sales
存貨跌價(jià)準(zhǔn)備 Provision for obsolete stocks
待攤費(fèi)用 Prepaid expenses
待處理流動(dòng)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(jī)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(yùn)輸設(shè)備 Fixed assets - Automobiles
累計(jì)折舊 Accumulated depreciation
固定資產(chǎn)減值準(zhǔn)備 Impairment of fixed assets
工程物資-專(zhuān)用材料 Project material - specific materials
工程物資-專(zhuān)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(wú)形資產(chǎn)-專(zhuān)利權(quán) Intangible assets - patent
無(wú)形資產(chǎn)-非專(zhuān)利技術(shù) Intangible assets - industrial property and know-how
無(wú)形資產(chǎn)-商標(biāo)權(quán) Intangible assets - trademark rights
無(wú)形資產(chǎn)-土地使用權(quán) Intangible assets - land use rights
無(wú)形資產(chǎn)-商譽(yù) Intangible assets - goodwill
無(wú)形資產(chǎn)減值準(zhǔn)備 Impairment of intangible assets
長(zhǎng)期待攤費(fèi)用 Deferred assets
未確認(rèn)融資費(fèi)用 Unrecognized finance fees
其他長(zhǎng)期資產(chǎn) Other long term assets
遞延稅款借項(xiàng) 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(xiāo)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(jià)值 Donated assets
預(yù)計(jì)負(fù)債 Accrued liabilities
應(yīng)付短期債券 Short-term debentures payable
其他流動(dòng)負(fù)債 Other current liabilities
預(yù)提費(fèi)用 Accrued expenses
應(yīng)付工資 Payroll payable
應(yīng)付福利費(fèi) 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(zhǎng)期借款 Long term loans due within one year
一年內(nèi)到期長(zhǎng)期應(yīng)付款 Long term payable due within one year
長(zhǎng)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(jià) Bond payable - Excess
應(yīng)付債券-債券折價(jià) Bond payable - Discount
應(yīng)付債券-應(yīng)計(jì)利息 Bond payable - Accrued interest
長(zhǎng)期應(yīng)付款 Long term payable
專(zhuān)項(xiàng)應(yīng)付款 Specific payable
其他長(zhǎng)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(yíng)業(yè)稅 Tax payable - business tax
應(yīng)交稅金-消費(fèi)稅 Tax payable - consumable tax
應(yīng)交稅金-其他 Tax payable - others
遞延稅款貸項(xiàng) Deferred taxation credit
股本 Share capital
已歸還投資 Investment returned
利潤(rùn)分配-其他轉(zhuǎn)入 Profit appropriation - other transfer in
利潤(rùn)分配-提取法定盈余公積 Profit appropriation - statutory surplus reserve
利潤(rùn)分配-提取法定公益金 Profit appropriation - statutory welfare reserve
利潤(rùn)分配-提取儲(chǔ)備基金 Profit appropriation - reserve fund
利潤(rùn)分配-提取企業(yè)發(fā)展基金 Profit appropriation - enterprise development fund
利潤(rùn)分配-提取職工獎(jiǎng)勵(lì)及福利基金 Profit appropriation - staff bonus and welfare fund
利潤(rùn)分配-利潤(rùn)歸還投資 Profit appropriation - return investment by profit
利潤(rùn)分配-應(yīng)付優(yōu)先股股利 Profit appropriation - preference shares dividends
利潤(rùn)分配-提取任意盈余公積 Profit appropriation - other surplus reserve
利潤(rùn)分配-應(yīng)付普通股股利 Profit appropriation - ordinary shares dividends
利潤(rùn)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(rùn) Retained earnings, beginning of the year
資本公積-股本溢價(jià) Capital surplus - share premium
資本公積-接受捐贈(zèng)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(zèng) 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(chǔ)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(rùn)歸還投資 Surplus reserve - reture investment by investment
主營(yíng)業(yè)務(wù)收入 Sales
主營(yíng)業(yè)務(wù)成本 Cost of sales
主營(yíng)業(yè)務(wù)稅金及附加 Sales tax
營(yíng)業(yè)費(fèi)用 Operating expenses
管理費(fèi)用 General and administrative expenses
財(cái)務(wù)費(fèi)用 Financial expenses
投資收益 Investment income
其他業(yè)務(wù)收入 Other operating income
營(yíng)業(yè)外收入 Non-operating income
補(bǔ)貼收入 Subsidy income
其他業(yè)務(wù)支出 Other operating expenses
營(yíng)業(yè)外支出 Non-operating expenses
所得稅 Income tax一、資產(chǎn)類(lèi) 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(jià)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(bǔ)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(kù)存商品 finished goods
委托加工物資 work in process-outsourced
委托代銷(xiāo)商品 trust to and sell the goods on a commission basis
受托代銷(xiāo)商品 commissioned and sell the goods on a commission basis
存貨跌價(jià)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(fèi)用 deferred and prepaid expenses
長(zhǎng)期股權(quán)投資 long-term investment on stocks
長(zhǎng)期債權(quán)投資 long-term investment on bonds
長(zhǎng)期投資減值準(zhǔn)備 long-term investment depreciation reserve
固定資產(chǎn) fixed assets
累計(jì)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(wú)形資產(chǎn) intangible assets
開(kāi)辦費(fèi) organization/preliminary expenses
長(zhǎng)期待攤費(fèi)用 long-term deferred and prepaid expenses
待處理財(cái)產(chǎn)損溢 wait deal assets loss or income
二、負(fù)債類(lèi) 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(xiāo)商品款 consignor payable
應(yīng)付工資 accrued payroll
應(yīng)付福利費(fèi) 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(fèi)用 drawing expenses in advance
長(zhǎng)期借款 long-term loan
應(yīng)付債券 debenture payable
長(zhǎng)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(rùn) current year profit
利潤(rùn)分配 profit distribution
四、成本類(lèi) cost
生產(chǎn)成本 cost of manufacture
制造費(fèi)用 manufacturing overhead
五、損益類(lèi) profit and loss (p/l)
主營(yíng)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(bǔ)貼收入 subsidize revenue
營(yíng)業(yè)外收入 non-operating income
主營(yíng)業(yè)務(wù)成本 operating cost
主營(yíng)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(jià)損失 inventory falling price loss
營(yíng)業(yè)費(fèi)用 operating expenses
管理費(fèi)用 general and administrative expenses
財(cái)務(wù)費(fèi)用 financial expenses
營(yíng)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(huì)計(jì)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(huì)計(jì)準(zhǔn)則---------基本準(zhǔn)則
(Accounting Standard for Business Enterprises - Basic Standard)
2. 企業(yè)會(huì)計(jì)準(zhǔn)則第1 號(hào)---------存貨
(Accounting Standard for Business Enterprises No. 1 - Inventories)
3. 企業(yè)會(huì)計(jì)準(zhǔn)則第2 號(hào)---------長(zhǎng)期股權(quán)投資
(Accounting Standard for Business Enterprises No. 2 - Long-term equity investments)
4. 企業(yè)會(huì)計(jì)準(zhǔn)則第3 號(hào)---------投資性房地產(chǎn)
(Accounting Standard for Business Enterprises No. 3 - Investment properties)
5. 企業(yè)會(huì)計(jì)準(zhǔn)則第4 號(hào)---------固定資產(chǎn)
(Accounting Standard for Business Enterprises No. 4 - Fixed assets)
6. 企業(yè)會(huì)計(jì)準(zhǔn)則第5 號(hào)---------生物資產(chǎn)
(Accounting Standard for Business Enterprises No. 5 - Biological assets)
7. 企業(yè)會(huì)計(jì)準(zhǔn)則第6 號(hào)---------無(wú)形資產(chǎn)
(Accounting Standard for Business Enterprises No. 6 - Intangible assets)
8. 企業(yè)會(huì)計(jì)準(zhǔn)則第7 號(hào)---------非貨幣性資產(chǎn):)
(Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets)
9. 企業(yè)會(huì)計(jì)準(zhǔn)則第8 號(hào)---------資產(chǎn)減值
(Accounting Standard for Business Enterprises No. 8 - Impairment of assets)
10. 企業(yè)會(huì)計(jì)準(zhǔn)則第9 號(hào)---------職工薪酬
(Accounting Standard for Business Enterprises No. 9 – Employee compensation )
11. 企業(yè)會(huì)計(jì)準(zhǔn)則第10 號(hào)--------企業(yè)年金基金
(Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund)
12. 企業(yè)會(huì)計(jì)準(zhǔn)則第11 號(hào)--------股份支付
(Accounting Standard for Business Enterprises No. 11 - Share-based payment)
13. 企業(yè)會(huì)計(jì)準(zhǔn)則第12 號(hào)--------債務(wù)重組
(Accounting Standard for Business Enterprises No. 12 - Debt restructurings)
14. 企業(yè)會(huì)計(jì)準(zhǔn)則第13 號(hào)--------或有事項(xiàng)
(Accounting Standard for Business Enterprises No. 13 - Contingencies)
15. 企業(yè)會(huì)計(jì)準(zhǔn)則第14 號(hào)--------收入
(Accounting Standard for Business Enterprises No. 14 - Revenue)
16. 企業(yè)會(huì)計(jì)準(zhǔn)則第15 號(hào)--------建造合同
(Accounting Standard for Business Enterprises No. 15 - Construction contracts)
17. 企業(yè)會(huì)計(jì)準(zhǔn)則第16 號(hào)--------政府補(bǔ)助
(Accounting Standard for Business Enterprises No. 16 - Government grants)
18. 企業(yè)會(huì)計(jì)準(zhǔn)則第17 號(hào)--------借款費(fèi)用
(Accounting Standard for Business Enterprises No. 17 - Borrowing costs)
19. 企業(yè)會(huì)計(jì)準(zhǔn)則第18 號(hào)--------所得稅
(Accounting Standard for Business Enterprises No. 18 - Income taxes)
20. 企業(yè)會(huì)計(jì)準(zhǔn)則第19 號(hào)--------外幣折算
(Accounting Standard for Business Enterprises No. 19 - Foreign currency translation)
21. 企業(yè)會(huì)計(jì)準(zhǔn)則第20 號(hào)--------企業(yè)合并
(Accounting Standard for Business Enterprises No. 20 - Business Combinations)
22. 企業(yè)會(huì)計(jì)準(zhǔn)則第21 號(hào)--------租賃
(Accounting Standard for Business Enterprises No. 21 - Leases)
23. 企業(yè)會(huì)計(jì)準(zhǔn)則第22 號(hào)--------金融工具確認(rèn)和計(jì)量
(Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of
financial instruments)
24. 企業(yè)會(huì)計(jì)準(zhǔn)則第23 號(hào)--------金融資產(chǎn)轉(zhuǎn)移
(Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets)
25. 企業(yè)會(huì)計(jì)準(zhǔn)則第24 號(hào)--------套期保值
(Accounting Standard for Business Enterprises No. 24 - Hedging)
26. 企業(yè)會(huì)計(jì)準(zhǔn)則第25 號(hào)--------原保險(xiǎn)合同
(Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts)
27. 企業(yè)會(huì)計(jì)準(zhǔn)則第26 號(hào)--------再保險(xiǎn)合同
(Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts)
28. 企業(yè)會(huì)計(jì)準(zhǔn)則第27 號(hào)--------石油天然氣開(kāi)采
(Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and
natural gas)
29. 企業(yè)會(huì)計(jì)準(zhǔn)則第28 號(hào)--------會(huì)計(jì)政策、會(huì)計(jì)估計(jì)變更和差錯(cuò)更正
(Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies
and estimates? and correction of errors)
30. 企業(yè)會(huì)計(jì)準(zhǔn)則第29 號(hào)--------資產(chǎn)負(fù)債表日后事項(xiàng)
(Accounting Standard for Business Enterprises No. 29 - Events occurring after the
balance sheet date)
31. 企業(yè)會(huì)計(jì)準(zhǔn)則第30 號(hào)--------財(cái)務(wù)報(bào)表列報(bào)
(Accounting Standard for Business Enterprises No. 30 - Presentation of financial
statements)
32. 企業(yè)會(huì)計(jì)準(zhǔn)則第31 號(hào)--------現(xiàn)金流量表
(Accounting Standard for Business Enterprises No. 31 - Cash flow statements)
33. 企業(yè)會(huì)計(jì)準(zhǔn)則第32 號(hào)--------中期財(cái)務(wù)報(bào)告
(Accounting Standard for Business Enterprises No. 32 - Interim financial reporting)
34. 企業(yè)會(huì)計(jì)準(zhǔn)則第33 號(hào)--------合并財(cái)務(wù)報(bào)表
(Accounting Standard for Business Enterprises No. 33 - Consolidated financial
statements)
35. 企業(yè)會(huì)計(jì)準(zhǔn)則第34 號(hào)--------每股收益
(Accounting Standard for Business Enterprises No. 34 - Earnings per share)
36. 企業(yè)會(huì)計(jì)準(zhǔn)則第35 號(hào)--------分部報(bào)告
(Accounting Standard for Business Enterprises No. 35 - Segment reporting)
37. 企業(yè)會(huì)計(jì)準(zhǔn)則第36 號(hào)--------關(guān)聯(lián)方披露
(Accounting Standard for Business Enterprises No. 36 - Related party disclosure)
38. 企業(yè)會(huì)計(jì)準(zhǔn)則第37 號(hào)--------金融工具列報(bào)
(Accounting Standard for Business Enterprises No. 37 - Presentation of financial
instruments)
39. 企業(yè)會(huì)計(jì)準(zhǔn)則第38 號(hào)--------首次執(zhí)行企業(yè)會(huì)計(jì)準(zhǔn)則
(Accounting Standard for Business Enterprises No. 38 - First time adoption of
Accounting Standards for Business Enterprises)
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