会计术语英文_会计英语词汇3
大家好!今天让小编来大家介绍下关于会计术语英文_会计英语词汇3的问题,以下是小编对此问题的归纳整理,让我们一起来看看吧。
文章目录列表:
1.会计英语词汇漫谈2.会计英语词汇3
3.英语会计术语
会计英语词汇漫谈
account 、 accounting 和accountant
account 有很多意思,常见的主要是?说明、解释;计算、帐单;银行帐户?。例如:
1、 he gave me a full? account of his plan。他把计划给我做了完整的说明。
2、 charge it to my account。把它记在我的帐上。
3、 cashier: good? afternoon。 can i help you ?银行出纳:下午好,能为您做什么?
man : i'd like to open a bank account .男人:我想开一个银行存款帐户。
还有 account title(帐户名称、会计科目)、income account(收益帐户)、account book(帐簿)等。
在 account 后面加上词缀 ing 就成为 accounting ,其意义也相应变为会计、会计学。例如:
1、accounting is a process of recording, classifying,summarizing and interpreting of those business activities that can be expressed in monetary terms. 会计是一个以货币形式对经济活动进行记录、分类、汇总以及解释的过程。
2、it has been said that accounting is the language of business. 据说会计是?商业语言?
3、accounting is one of the fastest growing profession in the modern business world.会计是当今经济社会中发展最快的职业之一。
4、? financial accounting and managerial accounting are two major specialized fields in accounting. 财务会计和管理会计是会计的两个主要的专门领域。
其他还有 accounting profession(会计职业)、accounting elements(会计要素)等。
accountant 比account只多ant三个字母,其意思是会计师、会计人员。例如:
1、a certified public accountant or cpa, as the term is usually abbreviated, must pass a series of examinations, after which he or she receives a certificate.注册会计师(或,注册会计师的缩写),必须通过一系列考试方可取得证书。
2、private accountant , also called executive or administrative accountant, handle the financial records of a business.私人会计师,也叫做主管或行政会计师,负责处理公司的财务帐目。
总之,这三个词,有很深的渊源关系。
assets、liabilities 和owner's equity
这三个词分别是资产、负债和所有者权益,是会计等式的三个要素。
assets 这个词表示资产时一定要用复数形式,即词尾要有 ?s?。如果不用复数形式,就成为?宝物,天赋、技能?的意思。例如:
1、 assets are properties that are owned and have monetary values;for instance,cash,inventory,buildings,equipment. 资产是指企业所拥有的、具有货币价值的财产,如现金、存货、建筑物、设备。
2、 assets are the economic resources that are owned or controlled by a business and can be expressed in monetary units. 资产是由企业拥有或控制并能用货币计量的经济资源。
3、 assets can be classified into current assets and non-current assets . 资产可以划分为流动资产和非流动资产。
liabilities 是liability 的复数形式。它的意思是法律上的责任、义务。如 liability for an accident (肇事的责任);liability to pay taxes (纳税的义务)。只有其为复数形式 liabilities 时才表示负债、债务的意思。例如:
1、 liabilities are the obligations or debt that a business must pay in money or services at some time in the future. 负债是指将来需用货币或服务偿还的债务或履行的义务。
2、 liabilities are amounts owned to outsiders, such as notes payable, accounts payable, bonds payable. 负债是欠外部的数额,如应付票据、应付帐款、应付债券。
owner's equity 是由 owner (所有者、业主)和equity (权益)构成为?业主权益?。例如:
1、? owner's equity represents the owner's interest in or claim upon a business net assets which is the deference between the amount of assets and the amount of liabilities. 业主权益代表业主对企业净资产的权益或要求权,净资产是指企业的资产总额与负债之间的差额。
2、? capital is the interest of the owners in an enterprise. also known as owner's equity. 资本是企业所有者的利益,也称为业主权益。
3、? owner's equity include owner ?s investment in a business and accumulated operating results since the beginning of the operation. 业主权益包括业主的投资以及企业自开业以来积累的经营成果。
上述会计要素相互之间的关系用一个简单的数学公式来表示,就是会计恒等式:
assets=liabilities+owner's equity
资产=负债+业主权益
ledgers 和 journals
ledgers 在簿记上是分类帐的意思,可以和其他词汇搭配,构成许多会计词汇。如ledger accounts(分类帐户)、general ledger(总分类帐)、subsidiary ledger(明细分类帐)等。例如:
1、 ledger accounts are used to record business transactions' effect on an accounting entity. 分类帐户被用来记录交易对会计主体的影响。
2、a ledger account is simply a record of changes (increase and decrease)and balances in value of a specific accounting item. 分类帐户不过是特定会计项目价值的变动(增加与减少)和结余的记录。
3、the general ledger is the book used to list all the accounts established by an organization.
总分类帐是一本列出一个单位所设立的全部帐户的帐本。
4、further simplification of the general ledger is brought about by the use of subsidiary ledger.
使用明细分类帐使总分类帐更加简化明了。
5、the advantages of subsidiary ledger are as following:(1)reduces ledger detail ;(2)permits better division of labor;(3)permits a different sequence of accounts;(4)permits better internal control。
明细分类帐的优点如下;(1)减少分类帐的细节;(2)使劳动分工更合理;(3)允许不同的帐户排序(4)便于更好地内部控制。
journal 比较常用的意思是?日记、日志;杂志、刊物?,如keep a journal (记日志)、a ship's journal (航海日志),a monthly journal (月刊),单词 diary 也有?日记?的意思,但journal 比 diary 更强调?正式记录?。journal 在会计词汇上的意思是?日记帐?。例如:
1、in a western accounting system ,the information about each business transaction is initially recorded in an accounting record called a journal. 在西方会计体系中,有关每笔经济交易的资料最初是记在一本叫做?日记帐?的会计帐上。
2、a journal is a chronological(arrange in order of time ) record of business transactions. 日记帐是对经济交易的序时(即按时间的顺序)记录。
3、in a journal entry, the debits and credits for given transaction are recorded together, but when the transaction is recorded in the ledger, the debits and credits are entered in different? accounts. 在日记帐上记帐时,既定交易的借方和贷方一起被记录,但在分类帐记录中,一笔交易的借方和贷方进入不同的帐户中。
4、a journal may be a general journal or it may be a group of special journals.日记帐可以是一本通用日记帐,也可以是一组特种日记帐。
current assets、fixed assets 和 current liabilities
current 是一个很有意思的词汇。它既可以是形容词,也可以是名词。作为形容词,current 意思是?通用的、流通的,现在的?,如 current money(通货),current english(现代英语),current fashion(目前流行的风尚);作为名词,current 的意思是?水流、气流,电流,动向、潮流?,如 the current of a river (河的水流),the cold current (寒流),a direct current (直流电),the current of public opinion(舆论的动向)。在这里,还要特别提到英国的两种存款 current account (活期存款,也相当于美国银行中的 checking account )和deposit account (储蓄存款,也相当于美国银行中的 savings account )。如果你到英国银行对柜员说:?could you tell me what sorts of accounts there are ??(您能告诉我有几种什么存款吗?)银行柜员就会说:?well,there are basically two types of? accounts .there's a current account and a deposit account. with the current account you can pay for things by cheque, but you don't earn any interest . with the deposit account ,you earn interest ,but you can't pay for things by cheque?(基本上有两种存款,一种活期存款,一种储蓄存款;活期存款你可以用支票支付,但没有利息;储蓄存款可以挣到利息,但不能用支票支付。)
current assets 就是?流动资产?。例如:
1、current assets are the assets reasonably expected to be converted into cash or used in the current operation of the business.(the current period is generally taken as one year.) examples are cash, notes receivable, accounts receivable, inventory , and prepaid expenses. 流动资产指的是有充分理由认为在当期经营活动中转换成现金或被使用的资产(一般是一年期)。现金、应收票据、应收帐款、存货以及预付的费用都属于流动资产。
? 说到流动资产,就不能不提到另一个词汇 fixed assets(固定资产)。例如:
2、fixed assets are the long-lived assets used in the production of goods or services. these assets, sometime called non-current assets, are used in the operation of business rather than being held for sale. 固定资产是在产品和服务的生产过程中使用的寿命较长的资产。这些资产有时称为非流动资产,是公司经营中为了使用而不是为销售而置备的资产。
current liabilities 就是?流动负债?。例如:
3、current liabilities . debts which must be satisfied from current assets within the next operating period, usually one year. examples are accounts payable, notes payable, the current portion of long-term debt, and various accrued items such as salaries payable and taxes payable. 流动负债。在下一个经营期间,通常是一年内必须用流动资产偿还的债务。应付帐款、应付票据、长期债务的当期分摊额,以及诸如应付工资和应付税款等种种应计项目都是流动负债。
receivable 、payable和 prepaid
将receivable 和payable 两个词稍加比较,不难发现它们后面的四个字母相同,都有-able ,这是英语词汇构成的后缀之一。这个词缀紧接在动词之后,使动词变成形容词,表示?能够?、适于?、可?、应。receive(收到、接受)加上- able 成为receivable,其意义也相应成为?能收的、应收的?;同样pay(付款、支付)加上-able 也相应成为?应付的?。这里要特别提到的是,动词后缀有-able 所形成的形容词,和一般形容词不同,在修饰名词时,它不在名词之前而在名词之后。例如accounts receivable(应收帐款)、accounts payable (应付帐款)、notes receivable(应收票据)、notes payable(应付票据)。下面举出几个句子来操练一下这几个会计词汇:
1、a business with many credit customers would set up the general ledger accounts receivable account for all credit customers and a separate account for each credit customer. 有很多赊购客户的企业应设置一个应收帐款总分类帐户,登记所有赊购客户欠的货款,并为每个赊购客户设置一个明细帐户。
2、accounts receivable are often classified as current assets. 应收帐款通常归入流动资产。
3、accounts receivable arise when a business sells goods and service on credit. 当企业以赊帐方式销售产品或提供服务时,就产生应收帐款。
4、a promissory note is regarded as notes receivable for the payee and notes payable for the maker. 本票对受款人来说是应收票据,对出票人来说则是应付票据。
5、notes receivable which can be collected and converted into cash during next accounting year or operating cycle are classified as current assets and are recorded at face value. 能在下一个会计年度或下一个经营周期收回和转换成现金的应收票据,归入流动资产,并按面值入帐。
6、accounts payable and notes payable are typical example of current liabilities. 应付帐款和应付票据是流动负债的典型例子。
7、as stated above, accounts payable and notes payable are usually created by a company's economic activities, such as purchases of merchandise and services received in the normal course of business. 如前所述,应付帐款和应付票据通常产生于企业的经营活动,例如在正常经营过程中的赊帐购买商品和接受服务。
prepaid(预付的) 这个词和前面的pay 关系非常密切,实际上就是在pay 的过去分词paid 前加上一个前缀pre-,这个前缀表示?前、预先?之意,合起来就是?预付的?。例如:
8、assume that a business paid a $1200 premium on april 1 for one year's insurance in advance. this represents an increase in one asset (prepaid expense) and a decrease in another asset (cash). thus, the entry would be :
dr. prepaid expenses?prepaid insurance $1200
cr. cash? $1200
假设,一个公司4月1日支付了1200美圆的保险费预付一年的保险费。这意味着一种资产(预付费用)的增加,另一种资产(现金)的减少。因此,会计分录应为:
借:预付费用?预付保险费 1200美圆
贷:现金 1200美圆
inventory(存货)
inventory (存货),在会计英语词汇中是最基本的词汇之一,与这个词汇有关的词汇,比如与存货计价有关的方法,在会计报表及其说明解释中是经常可以见到的,因此,就让我们将它们放在一起来漫谈。例如:
1、inventory must be measured at the acquisition cost in conformity with the historical cost principle. 存货必须遵循历史成本原则按取得成本计价。
2、in manufacturing business there are three major types of inventories: raw materials, goods in process of manufacture, and finished goods. 对于工业企业而言,主要有三类存货:原材料、半成品和产成品。
下面这几个都是存货计价的专门词汇,不能不谈到。
specific identification method (个别辨认法)
3、under the specific identification method, the specific actual cost is assigned to each unit. 在个别辨认法下,要按每一存货项目辨认实际成本。
4、average-cost method (平均成本法)
average cost is computed by dividing the total cost of goods available for sale by the number of units available for sale. 可供销售的商品成本总值除以可供销售的商品数量就得到平均单位成本。
5、first-in, first-out method (先进先出法)
under the first-in, first-out method, it is assumed that the first units acquired are the first ones sold; ending inventory is valued at the most recent purchase prices. 在先进先出法下,假设企业首先销售最早购入的商品,期末存货按最近的购货价格计价。
6、last-in, first-out method (后进先出法)
the title of this method suggests that the most recently acquired goods are sold first, and that the ending inventory consists of ?old? goods acquired in the earliest purchases. 这种方法的名称意味着最后购进的商品最先销售出去,而期末存货由那些最早购入的?老?存货构成。
long-term assets 和 long-term liabilities
long-term(长期的)和assets、liabilities结合,分别构成long-term assets(长期资产)和long-term liabilities(长期负债)。
long-term assets(长期资产)也有写成long-lived assets 的,与fixed assets(固定资产)、plant and equipment(厂房和设备),甚至还有property(财产)相互重叠。请看几个例句:
1、long-term assets are characterized by highly economic values, physical and nonphysical substance, useful life of more? than one accounting period. 长期资产有如下特征:经济价值高,具有实物形态或不具有实物形态,使用年限超过一个会计期间。
2、long-term assets are classified into tangible assets and intangible assets. 长期资产可以分为有形资产和无形资产。
3、tangible assets include land, buildings, plant and equipment. 有形资产包括土地、房屋、厂房和设备
4、the term plant and equipment is used to describe long-lived assets acquired for use in the operation of the business and not intended for resale to customers. 术语?厂房和设备?用来描述企业为经营使用而购买并不打算再出售给顾客的长期资产。
5、the term fixed assets has long been used in accounting literature to describe all types of plant and equipment. 长期以来,会计文献一直使用?固定资产?这一名词来代表各种厂房和设备。
6、the term intangible assets is used to describe assets which are used in the operation of the business but no physical substance, and non-current. 无形资产是指应用于企业的经营活动,但没有实物形态且非流动的资产。
7、intangible assets include goodwill, patents, trademarks, copyrights, and franchise. 无形资产包括商誉、专利权、商标、版权,以及专营权。
? long-term assets(长期负债)是企业由于过去交易事实或行为而产生的,并将于一年或超过一年的一个营业周期以上偿还的债务。一般有应付公司债券、应付长期票据等。例如:
8、long-term liabilities are obligations that do not qualify as current liabilities. mortgages payable, long-term leases, long-term notes payable, and bond payable are a few examples of long-term liabilities. 长期负债是指不符合流动负债条件的负债。应付抵押借款、长期租赁、应付长期票据,以及应付债券都是长期负债的一些例子。
9、long-term liabilities are measured in accordance with historical cost principle. 长期负债按照历史成本原则计量。
10、bonds payable are the typical example of long-term liabilities. 应付债券是长期负债的典型例子。
?
会计英语词汇3
一、资产类 Assets
流动资产 Current assets
货币资金 Cash and cash equivalents
1001 现金 Cash
1002 银行存款 Cash in bank
1009 其他货币资金 Other cash and cash equivalents
100901 外埠存款 Other city Cash in bank 100902 银行本票 Cashier?s cheque 100903 银行汇票 Bank draft 100904 信用卡 Credit card 100905 信用证保证金 L/C Guarantee deposits 100906 存出投资款 Refundable deposits1101 短期投资 Short-term investments
110101 股票 Short-term investments - stock 110102 债券 Short-term investments - corporate bonds 110103 基金 Short-term investments - corporate funds 110110 其他 Short-term investments - other1102 短期投资跌价准备 Short-term investments falling price reserves
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 receivable
1133 其他应收款 Other notes receivable
1141 坏账准备 Bad debt reserves
1151 预付账款 Advance money
1161 应收补贴款 Cover deficit by state subsidies of receivable
库存资产 Inventories
1201 物资采购 Supplies purchasing
1211 原材料 Raw materials
1221 包装物 Wrappage
1231 低值易耗品 Low-value consumption goods
1232 材料成本差异 Materials cost variance
1241 自制半成品 Semi-Finished goods
1243 库存商品 Finished goods
1244 商品进销差价 Differences between purchasing and selling price
1251 委托加工物资 Work in process - outsourced
1261 委托代销商品 Trust to and sell the goods on a commission basis
1271 受托代销商品 Commissioned and sell the goods on a commission basis
1281 存货跌价准备 Inventory falling price reserves
1291 分期收款发出商品 Collect money and send out the goods by stages
1301 待摊费用 Deferred and prepaid expenses
长期投资 Long-term investment
1401 长期股权投资 Long-term investment on stocks
140101 股票投资 Investment on stocks 140102 其他股权投资 Other investment on stocks1402 长期债权投资 Long-term investment on bonds
140201 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 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
1431 委托贷款 Entrust loans
143101 本金 Principal 143102 利息 Interest 143103 减值准备 Depreciation reserves1501 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
1502 累计折旧 Accumulated depreciation
1505 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
1601 工程物资 Project goods and material
160101 专用材料 Special-purpose material 160102 专用设备 Special-purpose equipment 160103 预付大型设备款 Prepayments for equipment 160104 为生产准备的工具及器具 Preparative instruments and implement for fabricate1603 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
1605 在建工程减值准备 Construction-in-process depreciation reserves
1701 固定资产清理 Liquidation of fixed assets
1801 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
1805 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
1815 未确认融资费用 Unacknowledged financial charges
待处理财产损溢 Wait deal assets loss or income
1901 长期待摊费用 Long-term deferred and prepaid expenses
1911 待处理财产损溢 Wait deal assets loss or income
191101待处理流动资产损溢 Wait deal intangible assets loss or income 191102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
2101 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 received
2141 代销商品款 Proxy sale goods revenue
2151 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 payable
217101 应交增值税 value added tax payable 21710101 进项税额 Withholdings on VAT 21710102 已交税金 Paying tax 21710103 转出未交增值税 Unpaid VAT changeover 21710104 减免税款 Tax deduction 21710105 销项税额 Substituted money on VAT 21710106 出口退税 Tax reimbursement for export 21710107 进项税额转出 Changeover withnoldings on VAT 21710108 出口抵减内销产品应纳税额 Export deduct domestic sales goods tax 21710109 转出多交增值税 Overpaid VAT changeover 21710110 未交增值税 Unpaid VAT 217102 应交营业税 Business tax payable 217103 应交消费税 Consumption tax payable 217104 应交资源税 Resources tax payable 217105 应交所得税 Income tax payable 217106 应交土地增值税 Increment tax on land value payable 217107 应交城市维护建设税 Tax for maintaining and building cities payable 217108 应交房产税 Housing property tax payable 217109 应交土地使用税 Tenure tax payable 217110 应交车船使用税 Vehicle and vessel usage license plate tax(VVULPT) payable 217111 应交个人所得税 Personal income tax payable2176 其他应交款 Other fund in conformity with paying
2181 其他应付款 Other payables
2191 预提费用 Drawing expense in advance
其他负债 Other liabilities
2201 待转资产价值 Pending changerover assets value
2211 预计负债 Anticipation 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 loans due over one year
2311 应付债券 Bonds payable
231101 债券面值 Face value, Par value 231102 债券溢价 Premium on bonds 231103 债券折价 Discount on bonds 231104 应计利息 Accrued interest2321 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
2331 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
2341 递延税款 Deferral taxes
三、所有者权益类 OWNERS? EQUITY
资本 Capita
3101 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
3103 已归还投资 Investment Returned
公积
3111 资本公积 Capital reserve
311101 资本(或股本)溢价 Cpital(or Stock) premium 311102 接受捐赠非现金资产准备 Receive non-cash donate reserve 311103 股权投资准备 Stock right investment reserves 311105 拨款转入 Allocate sums changeover in 311106 外币资本折算差额 Foreign currency capital 311107 其他资本公积 Other capital reserve3121 盈余公积 Surplus reserves
312101 法定盈余公积 Legal surplus 312102 任意盈余公积 Free surplus reserves 312103 法定公益金 Legal public welfare fund 312104 储备基金 Reserve fund 312105 企业发展基金 Enterprise expension fund 312106 利润归还投资 Profits capitalizad on return of investment利润 Profits
3131 本年利润 Current year profits
3141 利润分配 Profit distribution
314101 其他转入 Other chengeover in 314102 提取法定盈余公积 Withdrawal legal surplus 314103 提取法定公益金 Withdrawal legal public welfare funds 314104 提取储备基金 Withdrawal reserve fund 314105 提取企业发展基金 Withdrawal reserve for business expansion 314106 提取职工奖励及福利基金 Withdrawal staff and workers? bonus and welfare fund 314107 利润归还投资 Profits capitalizad on return of investment 314108 应付优先股股利 Preferred Stock dividends payable 314109 提取任意盈余公积 Withdrawal other common accumulation fund 314110 应付普通股股利 Common Stock dividends payable 314111 转作资本(或股本)的普通股股利 Common Stock dividends change to assets(or stock) 314115 未分配利润 Undistributed profit四、成本类 Cost
4101 生产成本 Cost of manufacture
410101 基本生产成本 Base cost of manufacture 410102 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
4107 劳务成本 Service costs
五、损益类 Profit and loss
收入 Income
业务收入 OPERATING INCOME
5101 主营业务收入 Prime operating revenue
产品销售收入 Sales revenue
服务收入 Service revenue
5102 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
5201 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
5203 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
5301 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
5401 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
5402 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
5405 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
5501 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
5502 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
英语会计术语
Contra account 抵消帐户,用于抵减另一帐户余额而设置的帐户。例累积折旧是固定资产的抵消帐户。
Contract interest rate 约定利率
Contributed capital 缴入资本
Control account 控制帐户,总分类帐中的一个帐户,用于统驭几个辅助帐户的总额。辅助帐户的增减也反应在此帐户总额上。
Controlling (majority) interest 控制股权权益。
Convertible bond 可转换债券
Convertible preferred stock 可转换优先股
Copyright 版权
Cost of capital 资本成本,指企业所支付的债务利息和股等,它是决定资本预算的重要因素。
Cost of goods sold 销售成本
Coupon 息票
Credit 信用,信贷,信用证,贷方
Cumulative preferred stock 累积优先股,指当年利润不足发放股息时,可积累至下一年发放的优先股。
Current assets 流动资产
Current liability 流动负债
Expense 支出
Fair market value 公平市价
FIFO 先进先出法
Fixed assets 固定资产
FOB price 离岸价格
Footnotes 表下注释
Foreign exchange 外汇
Franchise 特许权
Freight-in 进货运费
Freight-out 销货运费
General journal 普通日记帐
General ledger 总分类帐
Gross book value 帐面总值
Gross profit 毛利,总利润
Hedge 套期交易
Income statement 损益表
Incremental cost 增值成本
Installment 分期付款
Instrument 证券,票据
Intangible assets 无形资产
Interest 利息
Inventory 存货
Invoice 发票
Issued capital stock 已发行股本
Journal entry 日记帐, 分录
Liability 负债
LIFO 后进先出法
Long-term debt 长期负债
Lower of Cost or Market 成
statement of cash flow 资金流动表
statement of comprehensive income 综合所得表
statement of financial position 财务(财政)状况表
consolidated statement of financial position 财务(财政)状况汇总表
这些都是专业的会计报表,你最好找本accounting的外国教材看看。或者查一下英版的维基百科。三言两语是很难讲清这些表的编制的。
标签: 会计术语英文_会计英语词汇3
相关文章
-
中国总会计师管理会计师_管理会计师证书在哪里查详细阅读
大家好!今天让小编来大家介绍下关于中国总会计师管理会计师_管理会计师证书在哪里查的问题,以下是小编对此问题的归纳整理,让我们一起来看看吧。文章目录...
2024-04-23 100 中国总会计师管理会计师_管理会计师证书在哪里查
-
证券公司会计核算_违反会计核算规定的法律责任详细阅读
大家好!今天让小编来大家介绍下关于证券公司会计核算_违反会计核算规定的法律责任的问题,以下是小编对此问题的归纳整理,让我们一起来看看吧。文章目录列...
2024-04-23 112 证券公司会计核算_违反会计核算规定的法律责任
-
深圳会计电算化软件_我国计算机用于会计是什么时候开始的详细阅读
大家好!今天让小编来大家介绍下关于深圳会计电算化软件_我国计算机用于会计是什么时候开始的的问题,以下是小编对此问题的归纳整理,让我们一起来看看吧。...
2024-04-23 106 深圳会计电算化软件_我国计算机用于会计是什么时候开始的
-
浙江会计技术教育_没有会计从业资格证,但从事会计工作,需要进行继续教育吗-详细阅读
大家好!今天让小编来大家介绍下关于浙江会计技术教育_没有会计从业资格证,但从事会计工作,需要进行继续教育吗?的问题,以下是小编对此问题的归纳整理,让我...
2024-04-23 107 浙江会计技术教育_没有会计从业资格证 但从事会计工作 需要进行继续教育吗-
-
会计应有的的职业兴趣_会计专业职业兴趣怎么写详细阅读
大家好!今天让小编来大家介绍下关于会计应有的的职业兴趣_会计专业职业兴趣怎么写的问题,以下是小编对此问题的归纳整理,让我们一起来看看吧。文章目录列...
2024-04-23 110 会计应有的的职业兴趣_会计专业职业兴趣怎么写
-
出口产品会计分录_外贸出口退税会计分录详细阅读
大家好!今天让小编来大家介绍下关于出口产品会计分录_外贸出口退税会计分录的问题,以下是小编对此问题的归纳整理,让我们一起来看看吧。文章目录列表:...
2024-04-23 105 出口产品会计分录_外贸出口退税会计分录
-
注册会计师岗位要求_军队文职注册会计师报名条件详细阅读
大家好!今天让小编来大家介绍下关于注册会计师岗位要求_军队文职注册会计师报名条件的问题,以下是小编对此问题的归纳整理,让我们一起来看看吧。文章目录...
2024-04-23 121 注册会计师岗位要求_军队文职注册会计师报名条件
-
会计从业无法报名出现英文乱码_福建网上预约领取会计从业证信息是乱码详细阅读
大家好!今天让小编来大家介绍下关于会计从业无法报名出现英文乱码_福建网上预约领取会计从业证信息是乱码的问题,以下是小编对此问题的归纳整理,让我们一起来...
2024-04-23 99 会计从业无法报名出现英文乱码_福建网上预约领取会计从业证信息是乱码