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學(xué)習(xí)啦 > 學(xué)習(xí)英語(yǔ) > 專(zhuān)業(yè)英語(yǔ) > 金融英語(yǔ) > 與賬目有關(guān)的會(huì)計(jì)英語(yǔ)詞匯(上)

與賬目有關(guān)的會(huì)計(jì)英語(yǔ)詞匯(上)

時(shí)間: 若木631 分享

與賬目有關(guān)的會(huì)計(jì)英語(yǔ)詞匯(上)

  下面是學(xué)習(xí)啦小編整理的與賬目有關(guān)的會(huì)計(jì)英語(yǔ)詞匯,以供大家學(xué)習(xí)參考。

  帳目名詞

  一、 資產(chǎn)類(lèi) Assets

  流動(dòng)資產(chǎn) Current assets

  貨幣資金 Cash and cash equivalents

  現(xiàn)金 Cash

  銀行存款 Cash in bank

  其他貨幣資金 Other cash and cash equivalents

  外埠存款 Other city Cash in bank

  銀行本票 Cashier''s cheque

  銀行匯票 Bank draft

  信用卡 Credit card

  信用證保證金 L/C Guarantee deposits

  存出投資款 Refundable deposits

  短期投資 Short-term investments

  股票 Short-term investments - stock

  債券 Short-term investments - corporate bonds

  基金 Short-term investments - corporate funds

  其他 Short-term investments - other

  短期投資跌價(jià)準(zhǔn)備 Short-term investments falling price reserves

  應(yīng)收款 Account receivable

  應(yīng)收票據(jù) Note receivable

  銀行承兌匯票 Bank acceptance

  商業(yè)承兌匯票 Trade acceptance

  應(yīng)收股利 Dividend receivable

  應(yīng)收利息 Interest receivable

  應(yīng)收賬款 Account receivable

  其他應(yīng)收款 Other notes receivable

  壞賬準(zhǔn)備 Bad debt reserves

  預(yù)付賬款 Advance money

  應(yīng)收補(bǔ)貼款 Cover deficit by state subsidies of receivable

  庫(kù)存資產(chǎn) Inventories

  物資采購(gòu) Supplies purchasing

  原材料 Raw materials

  包裝物 Wrappage

  低值易耗品 Low-value consumption goods

  材料成本差異 Materials cost variance

  自制半成品 Semi-Finished goods

  庫(kù)存商品 Finished goods

  商品進(jìn)銷(xiāo)差價(jià) Differences between purchasing and selling price

  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 reserves

  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)期投資 Long-term investment

  長(zhǎng)期股權(quán)投資 Long-term investment on stocks

  股票投資 Investment on stocks

  其他股權(quán)投資 Other investment on stocks

  長(zhǎng)期債權(quán)投資 Long-term investment on bonds

  債券投資 Investment on bonds

  其他債權(quán)投資 Other investment on bonds

  長(zhǎng)期投資減值準(zhǔn)備 Long-term investments depreciation reserves

  股權(quán)投資減值準(zhǔn)備 Stock rights investment depreciation reserves

  債權(quán)投資減值準(zhǔn)備 Bcreditor''s rights investment depreciation reserves

  委托貸款 Entrust loans

  本金 Principal

  利息 Interest

  減值準(zhǔn)備 Depreciation reserves

  固定資產(chǎn) Fixed assets

  房屋 Building

  建筑物 Structure

  機(jī)器設(shè)備 Machinery equipment

  運(yùn)輸設(shè)備 Transportation facilities

  工具器具 Instruments and implement

  累計(jì)折舊 Accumulated depreciation

  固定資產(chǎn)減值準(zhǔn)備 Fixed assets depreciation reserves

  房屋、建筑物減值準(zhǔn)備 Building/structure depreciation reserves

  機(jī)器設(shè)備減值準(zhǔn)備 Machinery equipment depreciation reserves

  工程物資 Project goods and material

  專(zhuān)用材料 Special-purpose material

  專(zhuān)用設(shè)備 Special-purpose equipment

  預(yù)付大型設(shè)備款 Prepayments for equipment

  為生產(chǎn)準(zhǔn)備的工具及器具 Preparative instruments and implement for fabricate

  在建工程 Construction-in-process

  安裝工程 Erection works

  在安裝設(shè)備 Erecting equipment-in-process

  技術(shù)改造工程 Technical innovation project

  大修理工程 General overhaul project

  在建工程減值準(zhǔn)備 Construction-in-process depreciation reserves

  固定資產(chǎn)清理 Liquidation of fixed assets

  無(wú)形資產(chǎn) Intangible assets

  專(zhuān)利權(quán) Patents

  非專(zhuān)利技術(shù) Non-Patents

  商標(biāo)權(quán) Trademarks, Trade names

  著作權(quán) Copyrights

  土地使用權(quán) Tenure

  商譽(yù) Goodwill

  無(wú)形資產(chǎn)減值準(zhǔn)備 Intangible Assets depreciation reserves

  專(zhuān)利權(quán)減值準(zhǔn)備 Patent rights depreciation reserves

  商標(biāo)權(quán)減值準(zhǔn)備 trademark rights depreciation reserves

  未確認(rèn)融資費(fèi)用 Unacknowledged financial charges

  待處理財(cái)產(chǎn)損溢 Wait deal assets loss or income

  待處理財(cái)產(chǎn)損溢 Wait deal assets loss or income

  待處理流動(dòng)資產(chǎn)損溢 Wait deal intangible assets loss or income

  待處理固定資產(chǎn)損溢 Wait deal fixed assets loss or income

  二、負(fù)債類(lèi) Liability

  短期負(fù)債 Current liability

  短期借款 Short-term borrowing

  應(yīng)付票據(jù) Notes payable

  銀行承兌匯票 Bank acceptance

  商業(yè)承兌匯票 Trade acceptance

  應(yīng)付賬款 Account payable

  預(yù)收賬款 Deposit received

  代銷(xiāo)商品款 Proxy sale goods revenue

  應(yīng)付工資 Accrued wages

  應(yīng)付福利費(fèi) Accrued welfarism

  應(yīng)付股利 Dividends payable

  應(yīng)交稅金 Tax payable

  應(yīng)交增值稅 value added tax payable

  進(jìn)項(xiàng)稅額 Withholdings on VAT

  已交稅金 Paying tax

  轉(zhuǎn)出未交增值稅 Unpaid VAT changeover

  減免稅款 Tax deduction

  銷(xiāo)項(xiàng)稅額 Substituted money on VAT

  出口退稅 Tax reimbursement for export

  進(jìn)項(xiàng)稅額轉(zhuǎn)出 Changeover withnoldings on VAT

  出口抵減內(nèi)銷(xiāo)產(chǎn)品應(yīng)納稅額 Export deduct domestic sales goods tax

  轉(zhuǎn)出多交增值稅 Overpaid VAT changeover

  未交增值稅 Unpaid VAT

  應(yīng)交營(yíng)業(yè)稅 Business tax payable

  應(yīng)交消費(fèi)稅 Consumption tax payable

  應(yīng)交資源稅 Resources tax payable

  應(yīng)交所得稅 Income tax payable

  應(yīng)交土地增值稅 Increment tax on land value payable

  應(yīng)交城市維護(hù)建設(shè)稅 Tax for maintaining and building cities

  payable

  應(yīng)交房產(chǎn)稅 Housing property tax payable

  應(yīng)交土地使用稅 Tenure tax payable

  應(yīng)交車(chē)船使用稅 Vehicle and vessel usage license plate

  tax(VVULPT) payable

  應(yīng)交個(gè)人所得稅 Personal income tax payable

  其他應(yīng)交款 Other fund in conformity with paying

  其他應(yīng)付款 Other payables

  預(yù)提費(fèi)用 Drawing expense in advance

  其他負(fù)債 Other liabilities

  待轉(zhuǎn)資產(chǎn)價(jià)值 Pending changerover assets value

  預(yù)計(jì)負(fù)債 Anticipation liabilities

  長(zhǎng)期負(fù)債 Long-term Liabilities

  長(zhǎng)期借款 Long-term loans

  一年內(nèi)到期的長(zhǎng)期借款 Long-term loans due within one year

  一年后到期的長(zhǎng)期借款 Long-term loans due over one year

  應(yīng)付債券 Bonds payable

  債券面值 Face value, Par value

  債券溢價(jià) Premium on bonds

  債券折價(jià) Discount on bonds

  應(yīng)計(jì)利息 Accrued interest

  長(zhǎng)期應(yīng)付款 Long-term account payable

  應(yīng)付融資租賃款 Accrued financial lease outlay

  一年內(nèi)到期的長(zhǎng)期應(yīng)付 Long-term account payable due within one year

  一年后到期的長(zhǎng)期應(yīng)付 Long-term account payable over one year

  專(zhuān)項(xiàng)應(yīng)付款 Special payable

  一年內(nèi)到期的專(zhuān)項(xiàng)應(yīng)付 Long-term special payable due within one year

  一年后到期的專(zhuān)項(xiàng)應(yīng)付 Long-term special payable over one year

  遞延稅款 Deferral taxes

  三、所有者權(quán)益類(lèi) OWNERS'' EQUITY

  資本 Capita

  實(shí)收資本(或股本) Paid-up capital(or stock)

  實(shí)收資本 Paicl-up capital

  實(shí)收股本 Paid-up stock

  已歸還投資 Investment Returned

  公積

  資本公積 Capital reserve

  資本(或股本)溢價(jià) Cpital(or Stock) premium

  接受捐贈(zèng)非現(xiàn)金資產(chǎn)準(zhǔn)備 Receive non-cash donate reserve

  股權(quán)投資準(zhǔn)備 Stock right investment reserves

  撥款轉(zhuǎn)入 Allocate sums changeover in

  外幣資本折算差額 Foreign currency capital

  其他資本公積 Other capital reserve

  盈余公積 Surplus reserves

  法定盈余公積 Legal surplus

  任意盈余公積 Free surplus reserves

  法定公益金 Legal public welfare fund

  儲(chǔ)備基金 Reserve fund

  企業(yè)發(fā)展基金 Enterprise expension fund

  利潤(rùn)歸還投資 Profits capitalizad on return of investment

  利潤(rùn) Profits

  本年利潤(rùn) Current year profits

  利潤(rùn)分配 Profit distribution

  其他轉(zhuǎn)入 Other chengeover in

  提取法定盈余公積 Withdrawal legal surplus

  提取法定公益金 Withdrawal legal public welfare funds

  提取儲(chǔ)備基金 Withdrawal reserve fund

  提取企業(yè)發(fā)展基金 Withdrawal reserve for business expansion

  提取職工獎(jiǎng)勵(lì)及福利基金 Withdrawal staff and workers'' bonus and

  welfare fund

  利潤(rùn)歸還投資 Profits capitalizad on return of investment

  應(yīng)付優(yōu)先股股利 Preferred Stock dividends payable

  提取任意盈余公積 Withdrawal other common accumulation fund

  應(yīng)付普通股股利 Common Stock dividends payable

  轉(zhuǎn)作資本(或股本)的普通股股利 Common Stock dividends change to

  assets(or stock)

  未分配利潤(rùn) Undistributed profit

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