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1、-英文会计科目-第 - 18 - 页一、 资产类 Assets 流动资产 Current assets 货币资金 Cash and cash equivalents 银行存款 Cash in bank 外埠存款 Other city Cash in bank 银行本票 Cashiers 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 短期投资跌价准备 Short-term investments falling price reserves 银行承兑汇票
2、 Bank acceptance 商业承兑汇票 Trade acceptance 应收股利 Dividend receivable 应收利息 Interest 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 库存商品 Finished goods 物资采购 Supplies purchasing 原材料 Raw materials 包装物 Wrappage 低值易耗品 Low-value consu
3、mption goods 材料成本差异 Materials cost variance 自制半成品 Semi-Finished goods 商品进销差价 Differences between purchasing and selling price 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
4、 money and send out the goods by stages 待摊费用 Deferred and prepaid expenses 长期投资减值准备 Long-term investments depreciation reserves 委托贷款 Entrust loans 本金 Principal 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 Instrume
5、nts and implement 累计折旧 Accumulated depreciation 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 委托加工物资 Work in process - outsour
6、ced 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 固定资产清理 Liquidation of fixed assets 无形资产 Intangible assets 土地使用权 Tenure 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 defe
7、rred and prepaid expenses 二、负债类 Liability 短期负债 Current liability 短期借款 Short-term borrowing 应付票据 Notes payable 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 welfares 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
8、 Withholdings on VAT 销项税额 Substituted money on VAT 已交税金 Paying tax 转出未交增值税 Unpaid VAT changeover 减免税款 Tax deduction 出口退税 Tax reimbursement for export 进项税额转出 Changeover withholdings 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 Busin
9、ess 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 应交车船使用税 Vehicle and vessel usage license plate tax(VVULPT) payab
10、le 应交个人所得税 Personal income tax payable 预提费用 Drawing expense in advance 待转资产价值 Pending changeover assets value 预计负债 Anticipation 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
11、券溢价 Premium on bonds 债券折价 Discount on bonds 应计利息 Accrued interest 应付融资租赁款 Accrued financial lease outlay 专项应付款 Special payable 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) 已归还投资 Investment Returned 资本公积 Capital reserve 资本(或股本)溢价 Capital(or Stock) premium 接
12、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Foreign currency capital 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 expansion fund 利
13、润归还投资 Profits capitalized on return of investment 本年利润 Current year profits 利润分配 Profit distribution 提取法定盈余公积 Withdrawal legal surplus 应付优先股股利 Preferred Stock dividends payable 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 Undistribut
14、ed 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 退职金 Retirement allowance 奖金Bonus 外保劳务费 Outsourcing fee 福利费 Employee benefits/welfare 会议费 Conference 加班餐费 Special duti
15、es 市内交通费 Business traveling 通讯费电话费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 培训费 Education and training 接待费 Entertainment 图书、印刷费 Books and printing 运费 Transportation 保险费 Insurance premium 支付手续费 Commission 杂费 Sundry charges 折旧费 Depreciat
16、ion 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 材料销售 Sales materials 包装物出租 Wrap page lease 出让资产
17、使用权收入 Remise right of assets revenue 返还所得税 Reimbursement of income tax 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 营业外收入 NON-OPERATING INCOME 非货币性交易收益 Non-cash deal
18、 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
19、 and associate charge 营业费用 Operating expenses 代销手续费 Consignment commission charge 展览费 Exhibition fees 广告费 Advertising fees 低值易耗摊销 Article of consumption 办公费 Office allowance 工会经费 Labor union expenditure 研究与开发费 Research and development expense 待业保险费 Unemployment insurance 劳动保险费 Labor insurance 医疗保险费
20、Medical insurance 聘请中介机构费 Intermediary organs 咨询费 Consult fees 诉讼费 Legal cost 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 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 Cha
21、rge 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 债务重组损失 Loss on arrangement 以前年度损益调整 Prior year income adjustment委托存款 consigned deposit 短投跌价准备 （shortterm investment impairment provision） 集团内部单位 insi
22、de group 集团外部 outside group 坏账准备 provision for bad debt 应收帐款 account receivable 预付账款 Advanced to suppliers 应收补贴款 Subsidy receivable 物资采购 materials purchasing 在途物资 materials in transit 修理备用件 Spare parts for repair and maintenance 燃料 Fuel 包装物 Containers 办公用低耗品 low value articles for office 材料成本差异 vari
23、ance of material cost 产品成本差异 variance of product cost 自制半成品 semi-manufactured goods 库存商品 Goods sold in stock 委托加工物资 goods in outside processing 委托代销商品 consigned finished goods 受托代销商品 good commissioned 发出商品 Goods sold 分期收款发出商品 Goods sold on installment 待摊费用 Prepaid expense 预付保险 prepaid insurance 预付租金
24、 prepaid rent 长期股权投资 Long-term equity investments 股票投资 stock investment 投资成本 cost of investment 损益调整 adjustment for income 股权投资差额 variance of investment 股权投资准备 provision for investment 债券投资 bond investment 溢价 in excess of par 长期投资减值准备 Provision for long term investment impairment 存储设施 storage 运输设备 T
25、ransportation vehicles 机器设备 Machinery and equipment 累计折旧 accumulated depreciation 工程物资 Construction supplies 固定资产清理 clearance of fixed asset（Fixed assets pending disposal） 未确认融资费用 Uncertained finance expense 短期借款 short term load 担保借款 loan in assurance 信用借款 loan in credit 应付短期债券 short term bond 内部应付款
26、 internal accounts receivable 加班费 call-back pay 进项税额 VAT on purchase 销项税额 VAT on sales 减免税款 VAT reduced and exempted 出口退税 VAT refund for exported goods 进项税额转出 Transfer out unpaid VAT 进口关税 Import customs duty payable 工会经费 trade union expense 预提费用 Accrued expenses 修理费 repairmen expense 递延收益 deferred i
27、ncome 预计负债 Provisions for foreseeable liabilities 长期应付款 Payables due after one year 专项应付款 Government grants payable 股本(实收资本） Registered capital 资本公积 Capital surplus 资本（或股本）溢价 capital in excess of par 股权投资准备 provision for equity investment 拨款转入 transfer in 盈余公积 Surplus reserve 法定盈余公积 Statutory surplu
28、s reserve 任意盈余公积 Discretionary surplus reserve 利润分配 distributed profit 未分配利润 Undistributed profit 其他货币资金Other monetary assets预付帐款 Prepayment委托代销商品 Consignment-out受托代销商品 Consignment-in存货跌价准备 Provision for obsolete stocks待摊费用 Prepaid expenses待处理流动资产损益 Unsettled G/L on current assets委托贷款-本金 Consignment
29、 loan - principle委托贷款-利息 Consignment loan - interest委托贷款-减值准备 Consignment loan - provision无形资产-非专利技术 Intangible assets - industrial property and know-how未确认融资费用 Unrecognized finance fees应付短期债券 Short-term debentures payable预提费用 Accrued expenses应付工资 Payroll payable短期借款-抵押借款 Bank loans - Short term - p
30、ledged应付债券-应计利息 Bond payable - Accrued interest递延税款贷项 Deferred taxation credit股本 Share capital利润分配-其他转入 Profit appropriation - other transfer in利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares期初未分配利润 Ret
31、ained earnings, beginning of the year资本公积-股本溢价 Capital surplus - share premium资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve资本公积-接受现金捐赠 Capital surplus - cash donation资本公积-股权投资准备 Capital surplus - investment reserve资本公积-拨款转入 Capital surplus - subsidiary资本公积-外币资本折算差额 Capital surplus - foreign cu
32、rrency translation管理费用 General and administrative expenses财务费用 Financial expenses投资收益 Investment income补贴收入 Subsidy income营业外支出 Non-operating expenses直接人工成本差异（direct labor variance）直接材料成本差异（direct material variance）制造费用差异（manufacturing expenses variance）在产品计价（work-in-process costing）联产品成本计算（joint pr
33、oducts costing）生产成本汇总程序（accumulation process of production cost）实际成本与估计成本（actual cost and estimated cost）工资费用分配（salary costs allocation）成本曲线（cost curve）原始成本和重置成本（original cost and replacement cost）直接成本与间接成本（direct cost and indirect cost）可控成本（controllable cost）制造费用分配（manufacturing expenses allocation
34、）理论成本与应用成本（theory cost and practice cost）辅助生产成本分配（auxiliary production cost allocation）成本控制程序（procedure of cost control）成本记录（cost entry, cost recorder cost agenda）生产费用要素（elements of production expenses）历史成本与未来成本（historical cost and future cost）可避免成本与不可避免成本（avoidable cost and unavoidable cost）成本计算期（c
35、ost period）平均成本与个别成本（average cost and individual cost）跨期摊提费用分配（inter-period expenses allocation）计划成本（planned cost）数量差异（quantity variance）燃料费用分配（fuel expenses allocation）定额成本控制制度（norm cost control system）定额管理（management norm）可递延成本与不可递延成本（deferrable cost and undeferrable cost）成本控制标准（standard of cost c
36、ontrol）副产品成本计算（by-product costing）责任成本（responsibility cost）生产损失核算（production loss accounting）生产成本（production cost）预计成本（predicted cost）主要成本与加工成本（prime costs and processing costs）决策成本（cost of decision making）成本计算品种法（category costing method）工厂成本（factory cost）成本考核（cost assess ）动力费用分配（power expenses allo
37、cation）趋势分析法（trend analysis approach）成本计算简单法（simple costing method）责任成本层次（levels of responsibility cost）对比分析法（comparative analysis approach）约当产量比例法（equivalent units method）可比产品成本分析（general product cost analysis）成本计划（cost plan）成本会计（cost accounting）成本核算原则（principle of costing）成本核算程序（cost accounting pr
38、ocedures）成本核算成本（costing account）成本归集（cost accumulation）成本分类账（cost ledger）成本分类（cost classification）成本调整（cost adjustment）成本差异（cost variance）成本报告（costing report）车间成本（workshop cost）厂内结算价格（internal settlement prices）产品寿命周期成本（product life cycle cost）产品成本项目（cost items of product）产品成本计划（the plan of product
39、costs）产品成本（product cost）汇总原始凭证（cumulative source document）汇总记账凭证核算形式（bookkeeping procedure using summary vouchers）复式记账凭证（multiple account titles voucher）复式记账法（Double entry bookkeeping）复合分录（compound entry）划线更正法（correction by drawing a straight ling）汇总原始凭证（cumulative source document）会计凭证（accounting do
40、cuments）会计科目表（chart of accounts）会计科目（account title）红字更正法（correction by using red ink）会计核算形式（bookkeeping procedures）过账（posting）会计循环（accounting cycle）会计账簿（Book of accounts）活页式账簿（loose-leaf book）集合分配账户（clearing accounts）计价对比账户（matching accounts）记账方法（bookkeeping methods）记账规则（recording rules）记账凭证（voucher
41、）记账凭证汇总表核算形式（bookkeeping procedure using categorized account summary）简单分录（simple entry）结算账户（settlement accounts）结账（closing account）结账分录（closing entry）借贷记账法（debit-credit bookkeeping）通用日记账核算形式（bookkeeping procedure using general journal）外来原始凭证（source document from outside）现金日记账（cash journal）虚账户（nomina
42、l accounts）序时账簿（book of chronological entry）一次凭证（single-record document）银行存款日记账（deposit journal）永续盘存制（perpetual inventory system）原始凭证（source document）暂记账户（suspense accounts）增减记账法（increase-decrease bookkeeping）债权结算账户（accounts for settlement of claim）债权债务结算账户（accounts for settlement of claim and debt）
43、债务结算账户（accounts for settlement of debt）账户对应关系（debit-credit relationship）账项调整（adjustment of account）专用记账凭证（special-purpose voucher）转回分录（reversing entry）资金来源账户（accounts of sources of funds）资产负债账户（balance sheet accounts）转账凭证（transfer voucher）资金运用账户（accounts of applications of funds）自制原始凭证（internal sour
44、ce document）总分类账簿（general ledger）总分类账户（general account）附加账户（adjunct accounts）付款凭证（payment voucher）分类账簿（ledger）利息资本化（capitalization of interests）预付账款（advance to supplier）公司债券发行（corporate bond floatation）实收资本（paid-in capital）费用的确认（recognition of expense）短期投资（temporary investment）专营权（franchises）偿债基金（si
45、nking fund）拨定留存收益（appropriated retained earnings）标准成本法（standard costing）变动成本法（variable costing）期货交易市场（market of futures transaction）期货交易（futures transaction）举债经营融资租赁（leveraged lease）金融工具（financial instruments）内部往来（transactions between home office and branches）合伙企业（partnership enterprise）合并资产负债表（cons
46、olidated balance sheet）合并主体的所得税会计（accounting for income taxes of consolidated entities）（美）合并现金流量表（consolidated statement of cash flow）合并价差（cost-book value differentials）合并会计报表（consolidated financial statements）购买法（purchase method）企业整体价值（the value of an enterprise as a whole）权益结合法（pooling of interest method）期内所得税分摊（intraperiod tax allocation）（美）期末存货的未实现损益（unrealized profit in ending inventory）公司间的长期资产业务（intercompany transactions in long-term assets）名义货币保全（maintaining