6.2 会计行业常用英语:

现金 Cash in hand

银行存款 Cash in bank

其他货币资金-外埠存款Other monetary assets - cash in other cities

其他货币资金-银行本票 Other monetary assets - cashier‘s check

其他货币资金-银行汇票 Other monetary assets - bank draft

其他货币资金-信用卡 Other monetary assets - credit cards

其他货币资金-信用证保证金 Other monetary assets - L/C deposit

其他货币资金-存出投资款 Other monetary assets - cash for investment

短期投资-股票投资 Investments - Short term - stocks

短期投资-债券投资 Investments - Short term - bonds

短期投资-基金投资 Investments - Short term - funds

短期投资-其他投资 Investments - Short term - others

短期投资跌价准备 Provision for short-term investment

长期股权投资-股票投资 Long term equity investment - stocks

长期股权投资-其他股权投资 Long term equity investment - others

长期债券投资-债券投资 Long term securities investemnt - bonds

长期债券投资-其他债权投资 Long term securities investment - others

长期投资减值准备 Provision for long-term investment

应收票据 Notes receivable

应收股利 Dividends receivable

应收利息 Interest receivable

应收帐款 Trade debtors

坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors

预付帐款 Prepayment

应收补贴款 Allowance receivable

其他应收款 Other debtors

坏帐准备- 其他应收款 Provision for doubtful debts - other debtors

其他流动资产 Other current assets

物资采购 Purchase

原材料 Raw materials

包装物 Packing materials

低值易耗品 Low value consumbles

材料成本差异 Material cost difference

自制半成品 Self-manufactured goods

库存商品 Finished goods

商品进销差价 Difference between purchase & sales of commodities

委托加工物资 Consigned processiong material

委托代销商品 Consignment-out

受托代销商品 Consignment-in

分期收款发出商品 Goods on instalment sales

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

待处理固定资产损益 Unsettled G/L on fixed assets

委托贷款-本金 Consignment loan - principle

委托贷款-利息 Consignment loan - interest

委托贷款-减值准备 Consignment loan - provision

固定资产-房屋建筑物 Fixed assets - Buildings

固定资产-机器设备 Fixed assets - Plant and machinery

固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures

固定资产-运输设备 Fixed assets - Automobiles

累计折旧 Accumulated depreciation

固定资产减值准备 Impairment of fixed assets

工程物资-专用材料 Project material - specific materials

工程物资-专用设备 Project material - specific equipment

工程物资-预付大型设备款 Project material - prepaid for equipment

工程物资-为生产准备的工具及器具 Project material - tools and facilities for production

在建工程 Construction in progress

在建工程减值准备 Impairment of construction in progress

固定资产清理 Disposal of fixed assets

无形资产-专利权 Intangible assets - patent

无形资产-非专利技术 Intangible assets - industrial property and know-how

无形资产-商标权 Intangible assets - trademark rights

无形资产-土地使用权 Intangible assets - land use rights

无形资产-商誉 Intangible assets - goodwill

无形资产减值准备 Impairment of intangible assets

长期待摊费用 Deferred assets

未确认融资费用 Unrecognized finance fees

其他长期资产 Other long term assets

递延税款借项 Deferred assets debits

应付票据 Notes payable

应付帐款 Trade creditors

预收帐款 Adanvances from customers

代销商品款 Consignment-in payables

其他应交款 Other payable to government

其他应付款 Other creditors

应付股利 Proposed dividends

待转资产价值 Donated assets

预计负债 Accrued liabilities

应付短期债券 Short-term debentures payable

其他流动负债 Other current liabilities

预提费用 Accrued expenses

应付工资 Payroll payable

应付福利费 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-担保借款 Bank loans - Short term - guaranteed

一年内到期长期借款 Long term loans due within one year

一年内到期长期应付款 Long term payable due within one year

长期借款 Bank loans - Long term

应付债券-债券面值 Bond payable - Par value

应付债券-债券溢价 Bond payable - Excess

应付债券-债券折价 Bond payable - Discount

应付债券-应计利息 Bond payable - Accrued interest

长期应付款 Long term payable

专项应付款 Specific payable

其他长期负债 Other long term liabilities

应交税金-所得税 Tax payable - income tax

应交税金-增值税 Tax payable - VAT

应交税金-营业税 Tax payable - business tax

应交税金-消费税 Tax payable - consumable tax

应交税金-其他 Tax payable - others

递延税款贷项 Deferred taxation credit

股本 Share capital

已归还投资 Investment returned

利润分配-其他转入 Profit appropriation - other transfer in

利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve

利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve

利润分配-提取储备基金 Profit appropriation - reserve fund

利润分配-提取企业发展基金 Profit appropriation - enterprise development fund

利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund

利润分配-利润归还投资 Profit appropriation - return investment by profit

利润分配-应付优先股股利 Profit appropriation - preference shares dividends

利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve

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 Retained 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 currency translation

资本公积-其他 Capital surplus - others

盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve

盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve

盈余公积-法定公益金 Surplus reserve - statutory welfare reserve

盈余公积-储备基金 Surplus reserve - reserve fund

盈余公积-企业发展基金 Surplus reserve - enterprise development fund

盈余公积-利润归还投资 Surplus reserve - reture investment by investment

主营业务收入 Sales

主营业务成本 Cost of sales

主营业务税金及附加 Sales tax

营业费用 Operating expenses

管理费用 General and administrative expenses

财务费用 Financial expenses

投资收益 Investment income

其他业务收入 Other operating income

营业外收入 Non-operating income

补贴收入 Subsidy income

其他业务支出 Other operating expenses

营业外支出 Non-operating expenses

所得税 Income tax一、资产类 assets

现金 cash on hand

银行存款 cash in bank

其他货币资金 other cash and cash equivalent

短期投资 short-term investment

短期投资跌价准备 short-term investments falling price reserve

应收票据 notes receivable

应收股利 dividend receivable

应收利息 interest receivable

应收帐款 accounts receivable

坏帐准备 bad debt reserve

预付帐款 advance money

应收补贴款 cover deficit receivable from state subsidize

其他应收款 other notes receivable

在途物资 materials in transit

原材料 raw materials

包装物 wrappage

低值易耗品 low-value consumption goods

库存商品 finished goods

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 reserve

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

长期股权投资 long-term investment on stocks

长期债权投资 long-term investment on bonds

长期投资减值准备 long-term investment depreciation reserve

固定资产 fixed assets

累计折旧 accumulated depreciation

工程物资 project goods and material

在建工程 project under construction

固定资产清理 fixed assets disposal

无形资产 intangible assets

开办费 organization/preliminary expenses

长期待摊费用 long-term deferred and prepaid expenses

待处理财产损溢 wait deal assets loss or income

二、负债类 debts

短期借款 short-term loan

应付票据 notes payable

应付帐款 accounts payable

预收帐款 advance payment

代销商品款 consignor payable

应付工资 accrued payroll

应付福利费 accrued welfarism

应付股利 dividends payable

应交税金 tax payable

其他应交款 accrued other payments

其他应付款 other payable

预提费用 drawing expenses in advance

长期借款 long-term loan

应付债券 debenture payable

长期应付款 long-term payable

递延税款 deferred tax

住房周转金 revolving fund of house

三、所有者权益 owners equity

股本 paid-up stock

资本公积 capital reserve

盈余公积 surplus reserve

本年利润 current year profit

利润分配 profit distribution

四、成本类 cost

生产成本 cost of manufacture

制造费用 manufacturing overhead

五、损益类 profit and loss (p/l)

主营业务收入 prime operating revenue

其他业务收入 other operating revenue

折扣与折让 discount and allowance

投资收益 investment income

补贴收入 subsidize revenue

营业外收入 non-operating income

主营业务成本 operating cost

主营业务税金及附加 tax and associate charge

其他业务支出 other operating expenses

存货跌价损失 inventory falling price loss

营业费用 operating expenses

管理费用 general and administrative expenses

财务费用 financial expenses

营业外支出 non-operating expenditure

所得税 income tax

以前年度损益调整 adjusted p/l for prior year

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