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  • 当前位置: 蜗牛文摘网 > 美文摘抄 > 【与账目有关的会计英语词汇(上)】会计账目表

    【与账目有关的会计英语词汇(上)】会计账目表

    时间:2020-03-01 07:59:11 来源:千叶帆 本文已影响

      下面是小编整理的与账目有关的会计英语词汇,以供大家学习参考。

      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

    与账目有关的会计英语词汇(上)

      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

      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

    相关热词搜索:金融英语与账目有关的会计英语词汇(上)会计英语的词汇解释财务会计英语词汇

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