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首页 accounting词汇

accounting词汇.doc

accounting词汇

北海道的冬天不适合说再见啊
2019-05-16 0人阅读 举报 0 0 0 暂无简介

简介:本文档为《accounting词汇doc》,可适用于外语资料领域

一、资产类Assets流动资产Currentassets货币资金Cashandcashequivalents现金Cash银行存款Cashinbank其他货币资金Othercashandcashequivalents'外埠存款OthercityCashinbank'银行本票Cashier'scheque'银行汇票Bankdraft'信用卡Creditcard'信用证保证金LCGuaranteedeposits'存出投资款Refundabledeposits短期投资Shortterminvestments'股票Shortterminvestmentsstock'债券Shortterminvestmentscorporatebonds'基金Shortterminvestmentscorporatefunds'其他Shortterminvestmentsother短期投资跌价准备Shortterminvestmentsfallingpricereserves应收款Accountreceivable应收票据Notereceivable银行承兑汇票Bankacceptance商业承兑汇票Tradeacceptance应收股利Dividendreceivable应收利息Interestreceivable应收账款Accountreceivable其他应收款Othernotesreceivable坏账准备Baddebtreserves预付账款Advancemoney应收补贴款Coverdeficitbystatesubsidiesofreceivable库存资产Inventories物资采购Suppliespurchasing原材料Rawmaterials包装物Wrappage低值易耗品Lowvalueconsumptiongoods材料成本差异Materialscostvariance自制半成品SemiFinishedgoods库存商品Finishedgoods商品进销差价Differencesbetweenpurchasingandsellingprice委托加工物资Workinprocessoutsourced委托代销商品Trusttoandsellthegoodsonacommissionbasis受托代销商品Commissionedandsellthegoodsonacommissionbasis存货跌价准备Inventoryfallingpricereserves分期收款发出商品Collectmoneyandsendoutthegoodsbystages待摊费用Deferredandprepaidexpenses长期投资Longterminvestment长期股权投资Longterminvestmentonstocks'股票投资Investmentonstocks'其他股权投资Otherinvestmentonstocks长期债权投资Longterminvestmentonbonds'债券投资Investmentonbonds'其他债权投资Otherinvestmentonbonds长期投资减值准备Longterminvestmentsdepreciationreserves股权投资减值准备Stockrightsinvestmentdepreciationreserves债权投资减值准备Bcreditor'srightsinvestmentdepreciationreserves委托贷款Entrustloans'本金Principal'利息Interest'减值准备Depreciationreserves固定资产Fixedassets房屋Building建筑物Structure机器设备Machineryequipment运输设备Transportationfacilities工具器具Instrumentsandimplement累计折旧Accumulateddepreciation固定资产减值准备Fixedassetsdepreciationreserves房屋、建筑物减值准备Buildingstructuredepreciationreserves机器设备减值准备Machineryequipmentdepreciationreserves工程物资Projectgoodsandmaterial'专用材料Specialpurposematerial'专用设备Specialpurposeequipment'预付大型设备款Prepaymentsforequipment'为生产准备的工具及器具Preparativeinstrumentsandimplementforfabricate在建工程Constructioninprocess安装工程Erectionworks在安装设备Erectingequipmentinprocess技术改造工程Technicalinnovationproject大修理工程Generaloverhaulproject在建工程减值准备Constructioninprocessdepreciationreserves固定资产清理Liquidationoffixedassets无形资产Intangibleassets专利权Patents非专利技术NonPatents商标权Trademarks,Tradenames著作权Copyrights土地使用权Tenure商誉Goodwill无形资产减值准备IntangibleAssetsdepreciationreserves专利权减值准备Patentrightsdepreciationreserves商标权减值准备trademarkrightsdepreciationreserves未确认融资费用Unacknowledgedfinancialcharges待处理财产损溢Waitdealassetslossorincome长期待摊费用Longtermdeferredandprepaidexpenses待处理财产损溢Waitdealassetslossorincome待处理流动资产损溢Waitdealintangibleassetslossorincome待处理固定资产损溢Waitdealfixedassetslossorincome二、负债类Liability短期负债Currentliability短期借款Shorttermborrowing应付票据Notespayable银行承兑汇票Bankacceptance商业承兑汇票Tradeacceptance应付账款Accountpayable预收账款Depositreceived代销商品款Proxysalegoodsrevenue应付工资Accruedwages应付福利费Accruedwelfarism应付股利Dividendspayable应交税金Taxpayable'应交增值税valueaddedtaxpayable'进项税额WithholdingsonVAT'已交税金Payingtax'转出未交增值税UnpaidVATchangeover'减免税款Taxdeduction'销项税额SubstitutedmoneyonVAT'出口退税Taxreimbursementforexport'进项税额转出ChangeoverwithnoldingsonVAT'出口抵减内销产品应纳税额Exportdeductdomesticsalesgoodstax'转出多交增值税OverpaidVATchangeover'未交增值税UnpaidVAT'应交营业税Businesstaxpayable'应交消费税Consumptiontaxpayable'应交资源税Resourcestaxpayable'应交所得税Incometaxpayable'应交土地增值税Incrementtaxonlandvaluepayable'应交城市维护建设税Taxformaintainingandbuildingcitiespayable'应交房产税Housingpropertytaxpayable'应交土地使用税Tenuretaxpayable'应交车船使用税Vehicleandvesselusagelicenseplatetax(VVULPT)payable'应交个人所得税Personalincometaxpayable其他应交款Otherfundinconformitywithpaying其他应付款Otherpayables预提费用Drawingexpenseinadvance其他负债Otherliabilities待转资产价值Pendingchangeroverassetsvalue预计负债Anticipationliabilities长期负债LongtermLiabilities长期借款Longtermloans一年内到期的长期借款Longtermloansduewithinoneyear一年后到期的长期借款Longtermloansdueoveroneyear应付债券Bondspayable'债券面值Facevalue,Parvalue'债券溢价Premiumonbonds'债券折价Discountonbonds'应计利息Accruedinterest长期应付款Longtermaccountpayable应付融资租赁款Accruedfinancialleaseoutlay一年内到期的长期应付Longtermaccountpayableduewithinoneyear一年后到期的长期应付Longtermaccountpayableoveroneyear专项应付款Specialpayable一年内到期的专项应付Longtermspecialpayableduewithinoneyear一年后到期的专项应付Longtermspecialpayableoveroneyear递延税款Deferraltaxes三、所有者权益类OWNERS'EQUITY资本Capital实收资本(或股本)Paidupcapital(orstock)实收资本Paiclupcapital实收股本Paidupstock已归还投资InvestmentReturned公积资本公积Capitalreserve'资本(或股本)溢价Cpital(orStock)premium'接受捐赠非现金资产准备Receivenoncashdonatereserve'股权投资准备Stockrightinvestmentreserves'拨款转入Allocatesumschangeoverin'外币资本折算差额Foreigncurrencycapital'其他资本公积Othercapitalreserve盈余公积Surplusreserves'法定盈余公积Legalsurplus'任意盈余公积Freesurplusreserves'法定公益金Legalpublicwelfarefund'储备基金Reservefund'企业发展基金Enterpriseexpensionfund'利润归还投资Profitscapitalizadonreturnofinvestment利润Profits本年利润Currentyearprofits利润分配Profitdistribution'其他转入Otherchengeoverin'提取法定盈余公积Withdrawallegalsurplus'提取法定公益金Withdrawallegalpublicwelfarefunds'提取储备基金Withdrawalreservefund'提取企业发展基金Withdrawalreserveforbusinessexpansion'提取职工奖励及福利基金Withdrawalstaffandworkers'bonusandwelfarefund'利润归还投资Profitscapitalizadonreturnofinvestment'应付优先股股利PreferredStockdividendspayable'提取任意盈余公积Withdrawalothercommonaccumulationfund'应付普通股股利CommonStockdividendspayable'转作资本(或股本)的普通股股利CommonStockdividendschangetoassets(orstock)'未分配利润Undistributedprofit四、成本类Cost生产成本Costofmanufacture'基本生产成本Basecostofmanufacture'辅助生产成本Auxiliarycostofmanufacture制造费用Manufacturingoverhead材料费Materials管理人员工资ExecutiveSalaries奖金Wages退职金Retirementallowance补贴Bonus外保劳务费Outsourcingfee

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