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会计英语科目介绍1. Introduction在学习会计的过程中，学习和掌握会计英语是非常重要的。
会计英语科目是会计领域的专业术语，有助于我们理解和运用相关会计概念。
本文将介绍一些常见的会计英语科目及其英文表达，帮助读者更好地理解和掌握会计英语。
2. Financial Accounting（财务会计）财务会计是指对一个组织的财务状况和经营成果进行记录、分析和报告的过程。
以下是一些与财务会计相关的会计英语科目：2.1 Assets（资产）•Cash（现金）•Accounts receivable（应收账款）•Inventory（存货）•Property, Plant, and Equipment（固定资产）2.2 Liabilities（负债）•Accounts payable（应付账款）•Notes payable（应付票据）•Long-term debt（长期负债）2.3 Equity（所有者权益）•Common stock（普通股）•Retned earnings（留存盈余）2.4 Revenue（收入）•Sales revenue（销售收入）•Service revenue（服务收入）2.5 Expenses（费用）•Cost of goods sold（销售成本）•Rent expense（租金支出）3. Managerial Accounting（管理会计）管理会计是指用于内部决策、规划和控制的会计信息。
以下是一些与管理会计相关的会计英语科目：3.1 Cost（成本）•Direct costs（直接成本）•Indirect costs（间接成本）•Fixed costs（固定成本）•Variable costs（变动成本）3.2 Budgeting（预算）•Operating budget（经营预算）•Capital budget（资本预算）3.3 Decision Making（决策）•Cost-volume-profit analysis（成本-销售-利润分析）•Break-even point（盈亏平衡点）3.4 Performance Evaluation（绩效评估）•Return on investment（投资回报率）•Balanced scorecard（平衡记分卡）4. Auditing（审计）审计是指对财务报表的真实性、完整性和准确性进行独立检查和评估的过程。
英文会计科目名称表1. Assets 资产1.1. Fixed Assets 固定资产1.2. Current Assets 流动资产1.2.1. Cash 现金1.2.2. Accounts Receivable 应收账款1.2.3. Inventory 存货1.2.3.1. Raw Materials 原材料1.2.3.2. Work in Progress 在制品1.2.3.3. Finished Goods 成品1.2.4. Prepaid Expenses 预付费用1.2.5. Other Current Assets 其他流动资产2. Liabilities 负债2.1. Current Liabilities 流动负债2.1.1. Accounts Payable 应付款项2.1.2. Wages Payable 应付工资2.1.3. Interest Payable 应付利息2.1.4. Taxes Payable 应付税款2.1.5. Other Current Liabilities 其他流动负债2.2. Long-Term Liabilities 长期负债2.2.1. Long-Term Loans 长期贷款2.2.2. Bond Payable 应付债券2.2.3. Other Long-Term Liabilities 其他长期负债3. Owner's Equity 所有者权益4. Revenue 收入5. Expenses 费用6. Profit or Loss 利润或亏损7. Depreciation and Amortization 折旧和摊销8. Income Tax Expense 所得税费用9. Net Income/Loss 净收入/亏损10. Earnings per Share (EPS) 每股收益。
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Cashier’s 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 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 consumption 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 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 Instruments 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 - outsourced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 deferred 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 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 Business 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) payable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 Undistributed 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 duties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 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 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 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 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 Charge 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（short－term investment impairment provision）集团内部单位 inside 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 variance 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 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 Transportation 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 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 income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 surplus 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 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 - pledged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 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 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 products 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）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（cost 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 control）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 allocation）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 procedures）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 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 documents）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）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（nominal 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）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 source 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（sinking 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（consolidated 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 capital in units of money）汇兑损益（exchange gains or losses）合并财务状况变动表（consolidated statement of changes in financial position）换算损益（translation gains or losses）母公司持股比例变动（change in ownership percentage held by parent）交互分配法（reciprocal allocation approach）（美）货币项（monetary items）合伙清算（partnership liquidation全面分摊法（comprehensive allocation）合并费用（expenses related to combinations）买入汇率（buying rate）卖出汇率（selling rate）期货合约（futures contract）混合合并（conglomeration）横向销售（crosswise sale）横向合并（horizontal integration）固定汇率（fixed rate）浮动汇率（floating rate）纳税影响法（tax effect method）记账汇率（recording rate）合并前股利（reacquisition dividends）可变现净值（net realizable）企业合并会计（accounting for business combination）平仓盈亏（offset gain and loss）金融期货交易（financial futures transaction）会计利润（accounting income）合并损益表（consolidated income statement）公允价值（fair value）期权（options）间接控股（indirect holding）两笔交易观（two-transaction opinion）破产清算（bankruptcy liquidation）企业合并（business combination）商品寄销（consignment）个人财务报表（personal financial state-ments）（美）改组（reorganization）复杂权益法（complex equity method）附属公司（associated company）分支机构会计（accounting for branch）推定赎回损益（constructive gains and losses on bonds）推定赎回（constructive retirement）投机（speculation）贴水（discount）特定物价指数（specific price index）分支机构（branch）分期收款销货（installment sales）分次清算（installment liquidation）分部报告（segmental reporting）房地产收入（real estate revenue）房地产成本（cost of real estate）房地产（real estate）多种汇率法（multiply exchange rate）对境外实体的净投资（net investment in foreign entities）订量单位（units of measurement）递延法（deferred method）当代理论（contemporary theory）单一汇率法（single method）退休金（pension plan）退休金会计（accounting for pension plan）（美）退休金给付义务（pension benefit obligations）（美）外币业务（foreign currency transaction）吸收合并（merger）物价变动会计（accounting for price changes）无偿债能力（insolvency）完全合并（full consolidation）物价指数（price index）物价变动（price changes）完全应计法（full accrual method）物价总指数（general price index）外汇期货交易（foreign exchange futures transaction）下推会计（push-down accounting）（美）先折算后调整法（translation-remeasurement method）先调整后折算法（remeasurement-translation method）现行成本/稳值货币会计（current cost/general purchasing power accounting）现行成本（current cost）销售代理处（sales agency）相互持股（mutual holdings）相对账户调节（reconciliation of home office and branch accounts）新合伙人入伙（admission of a new partner）向上销售（upstream sale）向下销售（downstream sale）衍生金融工具（derivative financial instruments）销售式融资租赁（sales-type financing lease）业主权论（the proprietorship theory）一般物价水准会计（general price level accounting）一般购买力单位（units of general purchasing power）招股说明书（prospectus）中间汇率（middle rate）中期报告（interim reporting）重置成本（replacement cost）转租赁（subleases）准改组（quasi-reorbganization）（美）资本保全（capital maintenance）资本化价值（capitalized value）资本因素（capital factor）资产负债法（asset/liability method）存货转让价格（inventory transfer price）出租人会计（accounting for leases-lessor）承租人会计（accounting for leases-leasee）持有（产）损益（holding gains losses）成本回收法（cost recovery method）纵向合并（Vertical integration）综合变动（general change）子公司权益变动（change in ownership of a subsidiary）子公司（subsidiary company）财产信托会计（fiduciary accounting）（美）财产税（property tax）部分分摊法（partial allocation）不合并子公司（unconsolidated subsidiaries）最低退休金负债（minimum liability）（美）可转让定期存单市场（negotiable CDmarket）拆借市场（lending market）贴现市场（discount market）基金预算支出（fund budget expenditure）基金预算收入（fund budget revenue）基金预算结余（surplus of fund budget）专用基金支出（expenditure on special purpose fund）专用基金收入（proceeds from special purpose fund）专用基金结余（surplus of special purpose funds）资金调拨支出（expenditure on allocated and transferred fund）account sales 承销清单accrued basis 应计基础accrued income 应计收益accumulated fund 累积基金actual cost 实际成本apportionment 摊销appropriation account 盈余分拨帐authorized capital 法定股本auto pay 自动转帐balance brought down 余额承上balance brought forward 余额承下balance carried down 余额转下bank reconciliation statement 银行往来调节表book of original entry 原始分录簿call 催缴股款called-up capital 己催缴股本calls in arrear 欠付催缴股款capital employed 动用资金capital expenditure 资本支出capital redemption reserve fund 赎回资本准备金closing stock 期未存货complete reversal of entries 记帐时借贷方互调contingent liability 或有负债contra 对销credit advice 贷项通知单(银行用)credit note 贷项通知单creditors ledger control account 应付帐款分类帐统制帐户debenture 债券debtors ledger control account 应收帐款分类帐统制帐户del credited commission 担保还款佣金depreciation account method 折旧帐法depreciation provision account method 折旧准备帐法discounts allowed 销货折扣discounts received 购货折扣dishonored bill 拒付票据double-entry bookkeeping 复式簿记drawer 发票人drawings account 提款帐endorsement 背书enter short 截线error of commission 帐名调乱错误error of omission 遗漏错误error of original entry 原始分录错误error of principle 原则性错误estimated useful life 预计使用年期facility extent 透支额度factory overhead 间接制造成本final accounts 决算表floating charge 流动抵押品forfeiture 没收general book of original entry 普通原始簿general journal 日记簿general ledger 总分类帐going concern 持续经营goods in transit 在途商品goods repossessed value 预计净残值goods sent on consignment account 货物寄销帐gross loss 毛损gross profit ratio 毛利率gross profit 毛利hire purchase 租赁historical cost 历史成本honor the bill of exchange 结算票据income determination 损益计算interest account method 利息帐法interest suspense account method 预计利息帐法invoice 发票issued at par 平价发行issued at premium 溢价发行issued capital 已发行股本joint venture account 短期合营帐joint venture 短期合营L/C deposit 信用证保证金liquidity ratio 速动比率margin 毛利率mark-up 加成materiality 重点钜数memorandum joint venture account 短期合营备忘帐minority balance 少量余额monthly statement 月结单net current assets 净流动资产net loss 净损失net profit ratio 纯利率net profit 纯利net purchases 购货净额net sales 销货净额noting charges 票据拒付手续费object clause 目标条款opening entries 开帐分录opening stock 期初存货ordinary shares 普通股other monetary assets其他货币资金overdraft 透支overhead 间接费用ownership 所有权paid-up capital 己缴股本payable on demand 随要随付personal account 人名帐户petty cash book 零用现金簿petty cash voucher 零用现金凭单pro rata 按比例分配profit and loss account 损益帐provision for bad debts 呆帐准备quit concern 停止经营real account 实帐户realization account 变产帐receipt in advance 预取收益receipts and payments account 现金收支帐recurrent item 经常性项目reducing balance depreciation method 余额递减折旧法replacement 重置retired bill 已赎回票据return on capital employed 资本报酬率returns inwards book 销货退回簿returns outwards book 购货退出簿revaluation depreciation method 重估折旧法royalty 专利税sales invoice 销货发票self-balancing ledger 自平分类帐set-offs 抵销shareholders’ equity股东权益shareholders’ fund股东资金single-entry bookkeeping 单式簿记spread 差价stock turnover rate 存货周转率straight-line depreciation method 直线折旧法super profit 超额利润suspense account 暂记帐户trade discount 营业折扣trade-in 旧换新trading and profit and loss account 购销损益帐trial balance 试算表uncalled capital 未催缴股本vendor account 出让人帐working capital ratio 营运资金比率变动成本法（variable costing）标准成本法（standard costing）拨定留存收益（appropriated retained earnings）拨入专款（restricted appropriation）成本回收法（cost recovery method）递延税款贷项 Deferred taxation credit递延税款借项 Deferred assets debits对境外实体的净投资（net investment in foreign entities）多种汇率法（multiply exchange rate）费用的确认（recognition of expense）分部报告（segmental reporting）分次清算（installment liquidation）合并价差（cost-book value differentials）合并前股利（pre acquisition dividends）计价对比账户（matching accounts）交互分配法（reciprocal allocation approach）（美）可变现净值（net realizable）买入汇率（buying rate）卖出汇率（selling rate）名义货币保全（maintaining capital in units of money）母公司持股比例变动（change in ownership percentage held by parent）。
资产Assets流动资产current assets流动资产总计total current assets其他流动资产other current assets非流动资产noncurrent assets其他长期资产other long-term assets库存现金cash银行存款bank deposit现金及现金等价物cash and cash equivalents短期投资short-term investments投资性房地产investment property交易性金融资产trading financial assets应收款项receivables应收票据notes receivable应收账款accounts receivable预付账款prepaid expenses应收股利dividends receivable应收利息interest receivable其他应收款other receivables坏账准备allowance for doubtful accounts原材料raw materials在途物资materials in transit存货inventories持有至到期投资held-to-maturity investments可供出售金融资产available-for-sale financial assets 长期股权投资long-term equity investments长期应收款long-term receivables有形资产intangible assets固定资产fixed assets累计折旧accumulated depreciation固定资产清理fixed assets disposal在建工程construction in process工程物资engineering material无形资产intangible assets商誉goodwill长期待摊费用long-term prepaid expenses递延所得税资产deferred income taxes assets待处理财产损溢assets gain or loss in suspense负债Liabilities流动负债current liabilities非流动负债noncurrent liabilities其他流动负债other current liabilities其他非流动负债other noncurrent liabilities短期借款short-term borrowings应付票据notes payable应付账款accounts payable预收账款unearned revenue应交税费taxes payable 增值税VAT payable应付职工薪酬wages/salaries payable应付股利dividends payable应付利息interest payable应付债券bonds payables其他应付款other payables预计负债estimated liabilities长期借款long-term borrowings长期应付款long-term payables递延所得税负债deferred income taxes liabilities所有者权益owner’s/stockholder’s/shareholder’s equity实收资本paid-in capital / contributed capital资本公积additional paid-in capital留存收益retained earnings盈余公积surplus reserve法定盈余公积statutory surplus reserve任意盈余公积discretionary surplus reserve未分配利润undistributed profit生产成本production cost制造费用manufacturing expense主营业务收入prime operating revenue其他业务收入other operating revenue营业外收入non-operating revenue营业外支出non-operating expense销售费用marketing expense/sales expense管理费用administrative expense/general overhead 财务费用financial expense资产减值损失losses from assets impairment。
中英文会计科目一、资产类（Assets）资产类是指企业拥有或控制的、预期能为其带来经济利益的资源。
资产类科目通常在企业的资产负债表上列示。
常见的资产类科目如下：•现金（Cash）•应收账款（Accounts Receivable）•存货（Inventory）•预付款项（Prepaid Expenses）•固定资产（Fixed Assets）•无形资产（Intangible Assets）二、负债类（Liabilities）负债类是指企业所面临的已确认的、目前可能产生经济利益转移的现时义务。
负债类科目同样在资产负债表上列示。
常见的负债类科目如下：•应付账款（Accounts Payable）•应付工资（Wages Payable）•长期负债（Long-term Liabilities）•应交税款（Taxes Payable）•预收款项（Deferred Revenue）三、所有者权益类（Equity）所有者权益类是指企业资产减去负债后，剩下的归属于所有者的权益部分。
它代表了股东对企业的投资回报。
常见的所有者权益类科目如下：•股本（Common Stock）•盈余公积（Retained Earnings）四、收入类（Revenue）收入类是指企业在正常经营活动过程中所获得的、能增加经济利益的流入。
它通常反映了企业销售产品或提供服务所获得的收入。
常见的收入类科目如下：•销售收入（Sales Revenue）•服务收入（Service Revenue）•利息收入（Interest Revenue）•出租收入（Rental Revenue）五、费用类（Expenses）费用类是指企业在正常经营过程中为获取或保持收入所发生的、能减少经济利益的流出。
费用类科目通常反映了企业在经营活动中所支出的费用。
常见的费用类科目如下：•工资费用（Wages Expense）•租金费用（Rent Expense）•营销费用（Marketing Expense）•利息费用（Interest Expense）•税费（Taxes）以上是一些常见的中英文会计科目。
会计科目中英文对照引言会计科目是会计核算中的基本单位，它既是会计信息的统计单位，也是会计核算的基本对象。
会计科目的设立和使用对于正确记录和反映经济活动具有重要意义。
会计科目中英文对照是在国际商务活动中至关重要的一环，能够帮助不同语言和文化背景的人员更好地理解和交流财务信息。
本文将介绍常见的会计科目中英文对照，以便帮助读者更好地掌握相关知识。
资产类科目（Asset Accounts）1.现金 (Cash)2.银行存款 (Bank Deposits)3.应收账款 (Accounts Receivable)4.存货 (Inventory)5.长期投资 (Long-term Investments)6.固定资产 (Fixed Assets)7.无形资产 (Intangible Assets)负债类科目（Liability Accounts）1.应付账款 (Accounts Payable)2.预收款项 (Prepd Expenses)3.短期借款 (Short-term Loans)4.长期借款 (Long-term Loans)5.应付利息 (Interest Payable)6.应交税费 (Taxes Payable)7.长期应付款 (Long-term Payables) 所有者权益类科目（Equity Accounts）1.资本 (Capital)2.盈余公积 (Surplus)3.利润 (Profit)4.股本 (Share Capital)5.其他综合收益 (Other Comprehensive Income)6.留存收益 (Retned Earnings)收入类科目（Revenue Accounts）1.销售收入 (Sales Revenue)2.业务收入 (Operating Revenue)3.其他收入 (Other Income)4.利息收入 (Interest Income)5.投资收益 (Investment Income)成本类科目（Expense Accounts）1.餐饮费用 (Food and Beverage Costs)2.办公费用 (Office Expenses)3.运输费用 (Transportation Expenses)4.人力资源费用 (Human Resources Expenses)5.物料费用 (Material Costs)6.折旧费用 (Depreciation Expenses)7.税费支出 (Tax Expenses)损益类科目（Profit and Loss Accounts）1.营业成本 (Operating Costs)2.销售费用 (Sales Expenses)3.管理费用 (Administrative Expenses)4.财务费用 (Financial Expenses)5.营业利润 (Operating Profit)6.净利润 (Net Profit)结论会计科目中英文对照是在进行国际商务活动和财务信息交流时必不可少的一项知识。
会计科目中英文对照汇编Introduction会计科目是指在会计准则和会计制度规定下，用于记录和汇总企业财务交易的分类系统。
在进行会计工作时，需要按照一定的会计科目将各项财务交易进行分类，以便于编制财务报表和进行财务分析。
在这个过程中，中英文对照是非常重要的，因为很多企业和机构需要进行国际贸易和国际合作，需要使用英文进行会计交流。
会计科目中英文对照汇编以下是常见的会计科目的中英文对照：1.资产 - Assets2.负债 - Liabilities3.所有者权益 - Owner’s Equity4.营业收入 - Revenue5.营业成本 - Cost of Goods Sold6.销售费用 - Sales Expenses7.管理费用 - Administrative Expenses8.财务费用 - Financial Expenses9.其他收益 - Other Income10.其他支出 - Other Expenses11.现金 - Cash12.库存 - Inventory13.应收账款 - Accounts Receivable14.预付账款 - Prepaid Expenses15.固定资产 - Fixed Assets16.短期借款 - Short-term Borrowings17.长期借款 - Long-term Borrowings18.应付账款 - Accounts Payable19.递延收益 - Deferred Revenue20.所得税费用 - Income Tax Expenses以上仅为常见的会计科目中英文对照，实际情况可能有所不同，需要根据具体的会计准则和会计制度进行相应的调整和补充。
使用注意事项在进行会计科目中英文对照时，需要注意以下几点：1.确保准确性：确保中英文对照的准确性，以免在对外交流和会计处理中产生误解和错误。
2.更新及时：随着会计准则和会计制度的不断变化和更新，会计科目中英文对照也需要及时进行更新和调整，以确保与最新的法规和规定相符。
中英文会计科目以下是一些常见的中英文会计科目对照：中文英文1. 现金 Cash2. 银行存款 Deposit3. 应收账款 Accounts receivable4. 存货 Inventory5. 固定资产 Fixed assets6. 无形资产 Intangible assets7. 应付账款 Accounts payable8. 短期借款 Short-term loans9. 长期借款 Long-term loans10. 实收资本 Paid-in capital11. 资本公积 Capital surplus12. 盈余公积 Surplus reserve13. 本年利润 Profit for the year14. 利润分配 Profit distribution15. 管理费用 Administrative expenses16. 财务费用 Financial expenses17. 销售费用 Sales expenses18. 主营业务收入 Main business income19. 其他业务收入 Other business income20. 营业外收入 Non-operating income21. 营业税金及附加 Business tax and surcharges22. 所得税费用 Income tax expense23. 其他业务支出 Other business expenses24. 营业外支出 Non-operating expenses25. 本年应交所得税 Annual income tax payable26. 利润总额 Total profit27. 净利润 Net profit28. 其他综合收益 Other comprehensive income29. 综合收益总额 Total comprehensive income30. 外币报表折算差额 Translation adjustments for foreign currency statements31. 基本每股收益 Basic earnings per share32. 稀释每股收益 Diluted earnings per share33. 扣除非经常性损益后的净利润 Net profit after deducting non-recurring losses and gains34. 加权平均净资产收益率 Weighted average return on net assets35. 扣除非经常性损益后的加权平均净资产收益率 Weighted average return on net assets after deducting non-recurring losses and gains 36. 经营活动产生的现金流量净额 Net cash flows from operating activities37. 投资活动产生的现金流量净额 Net cash flows from investing activities38. 筹资活动产生的现金流量净额 Net cash flows from financing activities39. 期末现金及现金等价物余额 Ending cash and cash equivalents balance40. 期初现金及现金等价物余额 Beginning cash and cash equivalents balance41. 现金等价物定义 Definition of cash equivalents42. 所有者权益变动表 Statement of changes in owner's equity43. 公允价值变动损益 Fair value change gain or loss44. 投资收益 Investment income45. 公允价值变动损益减值 Loss on fair value change impairment46. 其他综合收益税后净额 After-tax net comprehensive income from other comprehensive income。
常用会计科目的英文名称一、资产类科目Assets现金：Cash and cash equivalents银行存款：Bank deposit应收账款：Account receivable应收票据：Notes receivable应收股利：Dividend receivable应收利息：Interestreceivable其他应收款：Other receivables原材料：Raw materials在途物资：Materials in transport库存商品：inventory存货跌价准备：provision forthe declinein value ofinventories坏账准备：Bad debt provision待摊费用：Prepaid expense交易性金融资产：Trading financial assets持有至到期投资：held-to-maturity investment可供出售金融资产：Available-for-sale financial assets短期投资：Short-term investment长期股权投资：Long-term equity investment固定资产：Fixed assets累计折旧：Accumulated depreciation在建工程：Construction-in-process固定资产减值准备：provision for the decline in value of fixed assets 无形资产：Intangible assets累计摊销：Accumulated amortization商誉：Goodwill递延所得税资产：deferred tax assets （DTA ）二、负债类Liability短期借款：Short-term loans/ borrowing长期借款：Long-term loans/ borrowing预收账款：advance from customers/ Depositreceived应付票据：Notes payable应付账款：Account payable应付工资薪酬：wages payable应付股利：Dividends payable应付利息：Interest payable应交税费：Tax payable其他应付款：Other payables递延所得税负债：Deferred tax liabilities三、所有者权益类OWNERS' EQUITY实收资本：Paid-in capital （paid-up）资本公积：Capital reserves盈余公积：Surplus reserves未确认投资损失：Unrealized investment losses未分配利润:Retained earnings after appropriation四、成本类科目Cost生产成本：Manufacturing Cost制造费用：Manufacturing overhead劳务成本：labor costs研发支出：R & D expenditure五、损益类Profit and loss主营业务收入：Main operating revenue其他业务收入：Other operating revenue营业外收入：Non-operating income投资收益：Investment income产品销售收入：sales revenue主营业务成本：Main operating costs / cost of goods sold / cost of sales 其他业务支出：Other operating costs营业外支出：Non-operating expense销售费用：Selling expense管理费用：General and administration expense （G&A expense）财务费用：Finance expense公允价值变动损益：Gain/loss of the change of fair value所得税：Income tax。
短期借款Short-term borrowing应付账款Accounts payable预计负债Projected liabilities预付账款Prepaid AccountsAAA 美国会计学会Abacus 《算盘》杂志abacus 算盘Abandonment 废弃,报废;委付abandonment value 废弃价值abatement ①减免②冲销ability to service debt 偿债能力abnormal cost 异常成本abnormal spoilage 异常损耗above par 超过票面价值above the line 线上项目absolute amount 绝对数,绝对金额absolute endorsement 绝对背书absolute insolvency 绝对无力偿付absolute priority 绝对优先求偿权absolute value 绝对值absorb 摊配,转并absorption account 摊配账户,转并账户absorption costing 摊配成本计算法abstract 摘要表abuse 滥用职权abuse of tax shelter 滥用避税项目ACCA 特许公认会计师公会accelerated cost recovery system 加速成本收回制度accelerated depreciation method 加速折旧法,快速折旧法acceleration clause 加速偿付条款,提前偿付条款acceptance ①承兑②已承兑票据③验收acceptance bill 承兑票据acceptance register 承兑票据登记簿acceptance sampling 验收抽样access time 存取时间accommodation 融通accommodation bill 融通票据accommodation endorsement 融通背书account ①账户,会计科目②账簿,报表③账目,账项④记账accountability 经营责任,会计责任accountability unit 责任单位Accountancy 《会计》杂志accountancy 会计accountant 会计员,会计师accountant general 会计主任,总会计accounting in charge 主管会计师accountant,s legal liability 会计师的法律责任accountant,s report 会计师报告accountant,s responsibility 会计师职责account form 账户式,账式accounting ①会计②会计学accounting assumption 会计假定,会计假设accounting basis 会计基准,会计基本方法accounting changes 会计变更accounting concept 会计概念accounting control 会计控制accounting convention 会计常规,会计惯例accounting corporation 会计公司accounting cycle 会计循环accounting data 会计数据accounting doctrine 会计信条accounting document 会计凭证accounting elements 会计要素accounting entity 会计主体,会计个体accounting entry 会计分录accounting equation 会计等式accounting event 会计事项accounting exposure 会计暴露,会计暴露风险accounting firm 会计事务所Accounting Hall of Fame 会计名人堂accounting harmonization 会计协调化accounting identity 会计恒等式accounting income 会计收益accounting information 会计信息accounting information system 会计信息系统accounting internationalization 会计国际化accounting journals 会计杂志accounting legislation 会计法规accounting manual 会计手册accounting objective 会计目标accounting period 会计期accounting policies 会计政策accounting postulate 会计假设accounting practice 会计实务accounting principle 会计原则Accounting Principle Board 会计原则委员会accounting procedures 会计程序accounting profession 会计职业,会计专业accounting rate of return 会计收益率accounting records 会计记录,会计簿籍Accounting Review 《会计评论》accounting rules 会计规则Accounting Series Release 《会计公告文件》accounting service 会计服务accounting software 会计软件accounting standard 会计标准,会计准则accounting standardization 会计标准化Accounting Standards Board 会计准则委员会(英) Accounting Standards Committee 会计准则委员会(英) accounting system ①会计制度②会计系统accounting technique 会计技术accounting theory 会计理论accounting transaction 会计业务,会计账务Accounting Trend and Techniques 《会计趋势和会计技术》accounting unit 会计单位accounting valuation 会计计价accounting year 会计年度accounts 会计账簿,会计报表account sales 承销清单,承销报告单accounts payable 应付账款accounts receivable 应收账款accounts receivable aging schedule 应收账款账龄分析表accounts receivable assigned 已转让应收账款accounts receivable collection period 应收账款收款期accounts receivable discounted 已贴现应收账款accounts receivable financing 应收账款筹资,应收账款融资accounts receivable management 应收账款管理accounts receivable turnover 应收账款周转率,应收账款周转次数accretion 增殖accrual basis accounting 应计制会计,权责发生制会计accrued asset 应计资产accrued expense 应计费用accrued liability 应计负债accrued revenue 应计收入accumulated depreciation 累计折旧accumulated dividend 累计股利accumulated earnings tax 累积盈余税,累积收益税accumulation 累积,累计acid test ratio 酸性试验比率acquired company 被盘购公司,被兼并公司acquisition 购置,盘购acquisition accounting 盘购会计acquisition cost 购置成本acquisition decision 购置决策acquisition excess 盘购超支acquisition surplus 盘购盈余across-the-board 全面调整ACT 预交公司税act 法案,法规action 起诉,诉讼active account 活动账户active assets 活动资产activity 业务活动,作业activity account 作业账户activity accounting 作业会计activity ratio 业务活动比率activity variance 业务活动量差异act of bankruptcy 破产法act of company 公司法act of God 天灾,不可抗力actual capital 实际资本actual value 实际价值actual wage 实际工资added value 增值added value statement 增值表added value tax 增值税addition 增置,扩建additional depreciation 附加折旧,补提折旧additional paid-in capital 附加实缴资本additional tax 附加税adequate disclosure 充分披露adjunct account 附加账户adjustable-rate bond 可调整利率债券adjusted gross income 调整后收益总额,调整后所得总额adjusted trial balance 调整后试算表adjusting entry 调整分录adjustment 调整adjustment account 调整账户adjustment bond 调整债券administrative accounting 行政管理会计administrative budget 行政管理预算administrative expense 行政管理费用ADR 资产折旧年限幅度ad valorem tax 从价税advance 预付款,垫付款advance corporation tax 预交公司税advances from customers 预收客户款advance to suppliers 预付货款adventure 投机经营,短期经营adverse opinion 反面意见,否定意见adverse variance 不利差异,逆差advisory services 咨询服务affiliated company 联营公司affiliation 联营after closing trial balance 结账后试算表after cost 售后成本after date 出票后兑付after sight 见票后兑付after-tax 税后AGA 政府会计师联合会age 寿命,账龄,资产使用年限age allowance 年龄减免age analysis 账龄分析agency 代理,代理关系agency commission 代理佣金agency fund 代管基金agenda 议事日程,备忘录agent 代理商,代理人aggregate balance sheet 合并资产负债表aggregate income statement 合并损益表AGI 调整后收益总额,调整后所得总额aging of accounts receivable 应收账款账龄分析aging schedule 账龄表agio 贴水,折价agiotage 汇兑业务,兑换业务AGM 年度股东大会agreement 协议agreement of partnership 合伙协议AICPA 美国注册公共会计师协会AIS 会计信息系统all capital earnings rate 资本总额收益率all-inclusive income concept 总括收益概念allocation 分摊,分配allocation criteria 分配标准allotment ①分配,拨付②分配数,拨付数allowance ①备抵②折让③津贴allowance for bad debts 呆账备抵allowance for depreciation 折旧备抵账户allowance method 备抵法all-purpose financial statement 通用财务报表,通用会计报表alpha risk 阿尔法风险,第一种审计风险altered check 涂改支票alternative accounting methods 可选择性会计方法alternative proposals 替代方案,备选方案amalgamation 企业合并American Accounting Association 美国会计学会American depository receipts 美国银行证券存单,美国银行证券托存收据American Institute of Certified Public Accountants 美国注册会计师协会,美国注册公共会计师协会American option 美式期权American Stock Exchange 美国股票交易所amortization ①摊销②摊还amortized cost 摊余成本amount 金额,合计amount differ 金额不符amount due 到期金额amount of 1 dollar 1元的本利和analysis 分析analyst 分析师analytical review 分析性检查annual audit 年度审计annual closing 年度结账annual general meeting 年度股东大会annualize 按年折算annualized net present value 折算年度净现值annual report 年度报告annuity 年金annuity due 期初年金annuity in advance 预付年金annuity in arrears 迟付年金annuity method of depreciation 年金折旧法antedate 填早日期anticipation 预计,预列anti-dilution clause 防止稀释条款anti-pollution investment 消除污染投资anti-profiteering tax 反暴利税anti-tax avoidance 反避税anti-trust legislation 反拖拉斯立法A/P 应付账款APB 会计原则委员会APB Opinion 《会计原则委员会意见书》Application 申请,申请书applied overhead 已分配间接费用appraisal 估价appraisal capital 评估资本appraisal surplus 估价盈余appraiser 估价员,估价师appreciation 增值appropriated retained earnings 已拨定留存收益,已指定用途留存收益appropriation 拨款,指拨经费appropriation account ①拨款账户②留存收益分配账户appropriation budget 拨款预算approval 核定,审批approved account 核定账户approved bond 核定债券A/R 应收账款arbitrage 套利,套汇arbitrage transaction 套利业务,套汇业务arbitration 仲裁,公断arithmetical error 算术误差arm,s-length price 正常价格,公正价格arm,s-length transaction 一臂之隔交易,正常交易ARR 会计收益率arrears ①拖欠,欠款②迟付arrestment 财产扣押Authur Anderson & Co. 约瑟•安德森会计师事务所,安达信会计师事务所article 文件条文,合同条款articles of incorporation 公司章程articles of partnership 合伙契约articulate 环接articulated concept 环接观念artificial intelligence 人工智能ASB 审计准则委员会ASE 美国股票交易所Asian Development Bank 亚洲开发银行Asian dollar 亚洲美元asking price 索价,卖方报价assessed value 估定价值assessment ①估定,查定②特别税捐,特别摊派税捐asset 资产asset cover 资产担保,资产保证asset depreciation range 资产折旧年限幅度asset-liability view 资产—负债观念asset quality 资产质量asset retirement 资产退役,资产报废asset revaluation 资产重估价asset stripping 资产剥离,资产拆卖asset structure 资产结构asset turnover 资产周转率asset valuation 资产计价assignment of accounts receivable 应收账款转让associated company 联属公司,附属公司Association of Government Accounting 政府会计师协会assumed liability 承担债务,承付债务AT 税后at cost 按成本at par 按票面额,平价at sight 见票兑付,即期兑付attached account 被查封账户attachment 扣押,查封attest 证明,验证attestation 证明书,鉴定书audit 审核,审计auditability 可审核性audit committee 审计委员会audit coverage 审计范围audited financial statement 审定财务报表,审定会计报表audit evidence 审计证据,审计凭证Audit Guides 《审计指南》auditing ①审计②审计学auditing procedure 审计程序auditing process 审计过程auditing standard 审计标准,审计准则Auditing Standards Board 审计准则委员会Auditor 审计员,审计师auditor general 审计主任,总审计auditor,s legal liability 审计师法律责任auditor,s opinion 审计师意见书auditor,s report 审计师报告,查账报告audit program 审计工作计划audit report 审计报告audit risk 审计风险audit sampling 审计抽样audit software 审计软件audit test 审计抽查audit trail 审计脉络,审计线索audit working paper 审计工作底稿authorized capital stock 核定股本,法定股本automated clearing house 自动票据交换所automated teller machine 自动取款机automatic transfer service 自动转账服务available asset 可用资产available inventory 可用存货average balance 平均余额average collection period 平均收款期average cost 平均成本average-cost method 平均成本法average inventory 平均存货,平均库存average life 平均寿命,平均使用年限average payment period (of accounts payable) 应付账款平均付款期average rate of return 平均收益率averages 股票价格平均指数avoidable cost 可避免成本back charge 欠费费用back date 倒填日期,填早日期backed bill 背书票据back-end load 后期负担backer ①票据担保人②财务支持人backlog depreciation 欠提折旧back order 欠交订货back pay 欠付工资back tax 欠交税款back-to-back credit 对开信用证back-to-back loan 对销贷款back wardation 倒价backward integration 逆向合并bad check 空头支票bad debt 呆账,呆账账户bad debt account 呆账账户bad debt expense 呆账费用bad debt ratio 呆账比率bad debt recovery 呆账收回bailment 寄销,寄托bailout 抽资bailout period 投资返还期balance ①余额②平衡balance budget 平衡预算balance due 结欠余额balance fund 平衡基金balance of account 账户余额balance of payment 国际收支差额balance of retained earnings 留存收益余额balance sheet 资产负债表balance sheet account 资产负债表账户balance sheet analysis 资产负债表分析balance sheet audit 资产负债表审计balance sheet date 结账日期balance sheet ratio 资产负债表比率balance sheet total 资产负债表总额balloon payment 漂浮式付款bank 银行bank(er,s) acceptance 银行承兑,银行承兑汇票bank balance 银行存款余额bankbook 存折bank charge 银行手续费bank checking account 银行支票账户,银行活期存款账户bank confirmation 银行证明信函bank credit 银行信用,银行信贷bank custody 银行保险库bank draft 银行汇票b anker ①银行家②银行bank failure 银行倒闭bank loan 银行贷款bank overdraft 银行透支bank reconciliation statement 银行对账单,银行存款调节表bank reference 银行征信信函bank run 银行挤兑bankruptcy 破产bankruptcy act 破产法bankruptcy cost 破产成本bankruptcy court 破产法院bankruptcy prediction 破产判断Bankruptcy Reform Act of 1978 1978年破产改革法bank transfer 银行汇兑业务,银行转账业务bargain ①合同,谈判②廉价货bargain money 定金bargain purchase option 承租人优先购置权bargain renewed option 承租人优先续租权bargain sale 廉价销售barometers 经济晴雨表,经济指标barometers stock 晴雨表股票barter 以货易货barter transaction 易货业务base 基数base period 基期base price 基价base rate 基础利率base stock 基础存量BASIC 基础语言basic earnings per share 每股基础收益basis 基准basis of accounting 会计基准,会计方法basis of taxation 计税基准basis point 基点basket purchase 整套采购,总价采购batch costing 分批成本计算法batch processing 分批处理,分批数据处理B/D 过次页B/E 汇票BE analysis 损益分界分析,保本分析bear ①承担,负担②卖空者,空头bearer 持票人bearer bond 不记名债券bearer draft 不记名汇票bear interest 附息,负担利息bear market 熊市,下跌行情bear squeeze 榨空头beating the market 战胜股市before-separation cost 分离前成本before-tax income 税前收益Beginners All-purpose Symbolic Instruction Code 基础语言,初学者通用符号指令语言beginning balance 期初余额beginning inventory 期初存货bellwether security 领头证券,龙头证券below par 低于票面价值below the line 线下项目beneficial interest 受益人权益beneficial owner 受益权人beneficiary 受益人,受款人,受赔人benefit ①效益,利益②福利金,津贴benefit-cost analysis 效益成本分析benefit-cost ratio 效益成本比率benefit fund 福利基金benefit in kind 实物福利benefit system 职工福利制度best-efforts agreement 证券尽力推销协议beta coefficient 贝塔系数beta risk 贝塔风险,第二种类型误差betterment 改造投资,改造工程投资B/F 余额承前Bias 偏差,偏向性bid ①买价②投标bid bond 投标保证金bid price ①买方出价,买价②投标价格big bath 巨额冲销Big Board 大证券交易所Big Five 五大会计师事务所bill ①汇票,票据②通知单,清单③账单,发货票billing 开发票,开账单billing clerk 开票员bill of entry 报关单bill of exchange 汇票bill of lading 提货单,提单bill of materials 用料单bill of sales 销货清单,卖据bills payable 应付票据bills receivable 应收票据B/L 提货单black market 黑市black money 黑钱blank bill of lading 不记名提货单blank check 空白支票blank endorsement 不记名背书blanket mortgage 总括抵押blanket order 总括订货单blanket price 总括价格blind entry 失实分录,未加说明的分录blind purchase 盲目采购blue-chip 蓝筹码股票,热门股票blue-sky laws 蓝天法,股票发行控制法board chairman 董事长board minutes 董事会会议记录board of directors 董事会board of trade 同业公会,商会bond ①债券②保证书,保证金③忠诚保证bond conversion 债券兑换bond discount 债券折价bonded goods 保税货物bonded warehouse 保税仓库bond financing 债券筹资bondholder 债券持有人bond indenture 债券信托契约,债券契约bonding company 忠诚担保公司bond issue cost 债券发行成本bond premium 债券溢价bond rating 评定债券等级bonds outstanding 流通在外债券,未偿付债券bonds payable 应付公司债券bond yield 债券收益率bonus 奖金,红利bonus issue 发行红利股book ①账簿②账面的③记账book audit 账簿审计book balance 账面余额book inventory 账面存货,账面盘存bookkeeper 簿记员,记账员bookkeeping ①簿记,记账②簿记学book of final entry 终结分录账簿book of orginal entry 原始分录账簿book profit 账面利润,账面盈利book rate of return 账面收益率books of accounts 账簿book value 账面价值book value per share 每股账面价值boot 补价borrowing 借贷,借款borrowing power 借款能力bottom line 损益表底线,最终财务成果B/R 应收票据branch 分支机构,分店branch accounting 分支机构会计,分店会计branch current account 分支机构往来账户,分店往来账户branch ledger 分支机构分类账brand name 牌号名称,商标名称breach of contract 违约,违反合同breach of trust 违反信托breakdown 分解,按细目分类break-even analysis 损益分界分析,损益平衡分析break-even chart 损益分界图表,损益平衡图表break-even point 损益分界点,损益平衡点break-up value 拆卖价值bribes and kickbacks 贿赂和回扣bridging loan 过渡性贷款British Accounting Association 英国会计学会broker 经纪人brokerage 经纪人佣金brought down 入次页,过次页brought forward 承前页budget 预算budgetary control 预算控制budget decision 预算决策bugeting 预算编制budget management 预算管理budget variance 预算差异buffer stock 保险库存,缓冲存货bull ①买空②买空者,多头bullion 金银块,金银条bull market 牛市,涨市burden 间接费用burden rate 间接费用率business ①商业,工商业②企业③经营,营业business accounting 企业会计business barometer 工商业指标business combination 企业合并business cycle 商业周期,商业循环business environment 企业环境business failure 经营失败business income 企业收益,营业收益business risk 经营风险,营业风险business segment 企业分部business transaction 企业交易,营业业务business trust 企业经营信托buy and hold decision 购入和持存决策buyer,s credit 买方信贷buying expense 进货费用buyout 收购股权,收购控制股权buy over 收买,贿赂bylaws 公司章程细则by-product 副产品CA 特许会计师cable transfer 电汇calculation 计算calculator 计算器calendar year 日历年度call ①期前偿还,期前兑回②催交股款③买方期权callable bond 可提前兑回债券callable preferred stock 可提前兑回优先股call loan 活期拆放贷款call option 股票购买期权call premium 提前兑回溢价call price 提前兑回价格call provision 提前兑回条款cancelable lease 可取消租约cancelled check 注销支票C & F 货价加运费C & I 货价加保险费capacity ①生产能力②偿债能力capacity cost 生产能力成本,经营能力成本capacity to borrow 借款能力capacity to contract 订约能力,订约资格capital 资本金,资本capital account 资本账户capital addition 资本增置capital allowance 资本减免capital and liabilities ratio 资本负债比率capital appreciation 资本升值capital asset 资本性资产capital asset pricing model 资本性资产计价模型capital authorized 额定资本,法定资本capital budget 资本预算capital cost 资本成本capital deficit 资本亏绌capital expenditure 资本支出capital gain 资本利得,资本收益capital impairment 资本减损capital intensive 资本密集capital investment 资本投资capital investment appraisal 资本投资评价capitalization 资本化capitalization of earnings 收益资本化capitalization of interest 利息资本化capitalized value 资本化价值capital lease 资本租赁capital leverage 资本杠杆作用capital loss 资本损失capital maintenance concept 资本保持概念,资本维护概念capital market 资本市场capital market line 资本市场贝塔风险线capital outlay 资本支出capital-output ratio 资本产值比率capital paid-in 实缴股本,投入股本。
一、资产assets流动资产current assets 现金cash库存现金cash on hand零用金petty cash银行存款cash in banks短期投资short-term investments应收票据notes receivable 应收票据贴现discounted notes receivable备抵呆帐－应收票据allowance for uncollectible accounts- notes receivable应收帐款accounts receivable备抵呆帐－应收帐款allowance for uncollectible accounts - accounts receivable存货inventories预付费用prepaid expenses预付薪资prepaid payroll 预付租金prepaid rents 预付保险费prepaid insurance用品盘存office supplies 预付所得税prepaid income tax其它预付费用other prepaid expenses预付款项prepayments预付货款prepayment for purchases其它预付款项other prepayments房屋及建物buildings 累积折旧-房屋及建物accumulated depreciation- buildings机（器）具及设备machinery andequipment累积折旧-机（器）具accumulated depreciation- machinery租赁资产leased assets累积折旧-租赁资产accumulated depreciation- leased assets租赁权益改良leaseholdimprovements累积折旧- 租赁权益改良accumulated depreciation- leasehold improvements无形资产intangibleassets商标权trademarks专利权patents特许权franchise著作权copyright计算机软件computersoftware cost商誉goodwill开办费organization costs其它无形资产otherintangibles长期应收票据long-termnotes receivable长期应收帐款long-termaccounts receivable二、负债liabilities流动负债current liabilities短期借款short-termborrowings（debt）银行透支bank overdraft银行借款bank loan应付票据notes payable应付帐款accountspayable应付所得税income taxpayable应付费用accruedexpenses应付薪工accruedpayroll应付租金accrued rentpayable应付利息accruedinterest payable其它应付款otherpayables应付股利dividendpayable应付红利bonus payable预收收入unearnedrevenue长期负债long-termliabilities长期借款long-term loanspayable长期应付票据long-termnotes payable长期应付帐款long-termaccounts payable三、业主权益owners’equity资本（或股本）capital普通股股本capital -common stock特别股股本capital -preferred stock实收资本contributedcapital留存收益retainedearning累积盈亏accumulatedprofit or loss本期损益net income or loss for current period 四、损益类营业收入operating revenue销货收入sales revenue 分期付款销货收入installment sales revenue 销货退回sales return销货折让sales discounts and allowances劳务收入service revenue 其它营业收入other operating revenue营业成本operating costs销货成本cost of goods sold分期付款销货成本installment cost of goods sold进货purchases进货费用purchase expenses进料materials purchased 进料费用charges on purchased material直接人工direct labor制造费用manufacturing overhead间接人工indirect labor租金支出rent expense, rent文具用品office supplies expense旅费travelling expense 运费shipping expenses 邮电费postage expenses 修理费repairs andmaintenance expense包装费packing expenses水电瓦斯费utilitiesexpense保险费insuranceexpense加工费manufacturingoverhead税捐taxes折旧depreciationexpense各项耗竭及摊提variousamortization伙食费meal expenses职工福利employeebenefits/welfare训练费training expense间接材料indirectmaterials劳务成本service costs营业费用operatingexpenses推销费用sellingexpenses薪资支出payrollexpense广告费advertisementexpense交际费entertainmentexpense捐赠donation呆帐损失loss onuncollectible accounts佣金支出commissionexpense其它推销费用otherselling expenses管理及总务费用general &administrative expenses研究发展费用researchand development expense(R &D )。
常用会计科目中英对照介绍会计科目是会计系统中的核心组成部分，用于记录和分类企业的财务信息。
在国际财务报告准则（IFRS）和中国会计准则（CAS）中，通常使用中英文对照的方式来表示会计科目。
这个文档将为您提供常用会计科目的中英对照表，以帮助您理解和运用会计科目。
资产类流动资产•现金 Cash•银行存款 Bank Deposit•应收账款 Account Receivable•存货 Inventory•预付款项 Prepayment•其他应收款 Other Receivable非流动资产•长期债券 Long-term Bond•固定资产 Fixed Asset•投资 Property Investment•无形资产 Intangible Asset•长期股权投资 Long-term Equity Investment •长期应收款 Long-term Receivable负债类流动负债•应付账款 Account Payable•短期借款 Short-term Loan•预提费用 Accrued Expense•应交税费 Taxes Payable•应付工资 Payroll Payable•其他应付款 Other Payable非流动负债•长期借款 Long-term Loan•应付债券 Bond Payable•递延收益 Deferred Revenue•长期应付款 Long-term Payable•递延所得税负债 Deferred Tax Liability•其他长期负债 Other Long-term Liability 所有者权益类股东权益•实收资本 Pd-in Capital•未分配利润 Undistributed Profit•资本公积 Capital Surplus•盈余公积 Retned Earnings•非流动性损益 Non-operating Income 收入类•销售收入 Sales Revenue•服务收入 Service Revenue•租金收入 Rental Revenue•其他收入 Other Revenue费用类•销售费用 Sales Expense•管理费用 Administrative Expense•财务费用 Financial Expense•研发费用 Research and Development Expense•人力资源费用 Human Resource Expense损益类•净利润 Net Profit•损失 Loss•费用 Expense•营业利润 Operating Profit•营业成本 Operating Cost以上是常用的会计科目中英对照表。
英文会计科目名称表在国际贸易和跨国企业越来越普遍的背景下，英文会计科目名称表的准确性和规范化变得尤为重要。
本文将为您介绍一份包含常见英文会计科目名称的表格，并提供相应定义和解释，以便于财务人员在处理国际业务时能够准确理解和应用。
1. 资产类科目：- Cash (现金): The currency and coins held by a company or other financial institution.- Accounts Receivable (应收账款): The amounts owed to a company by its customers for goods or services.- Inventory (存货): The raw materials, work-in-progress goods, and finished goods held by a company.- Property, Plant, and Equipment (固定资产): Long-term assets such as buildings, machinery, and vehicles.- Investments (投资): The shares or bonds held by a company in other companies or entities.2. 负债类科目：- Accounts Payable (应付账款): The amounts owed by a company to its suppliers or creditors.- Loans Payable (应付贷款): The long-term loans or debts owed by a company to financial institutions.- Accrued Expenses (应计费用): The expenses that a company has incurred but has not yet paid.- Deferred Revenue (递延收益): The revenue that a company has received but has not yet earned.3. 所有者权益类科目：- Share Capital (股本): The total value of shares issued by a company to its shareholders.- Retained Earnings (留存收益): The accumulated profits or losses of a company since its inception.- Dividends (红利): The payments made by a company to its shareholders as a share of the profits.4. 收入类科目：- Sales Revenue (销售收入): The income generated from sales of goods or services.- Interest Income (利息收入): The income earned from interest on loans or investments.- Dividend Income (股息收入): The income earned from dividends received from investments.5. 费用类科目：- Salaries and Wages (工资薪金): The payments made to employees for their services.- Rent Expense (租金费用): The amount paid for the use of property or equipment.- Utilities Expense (水电费用): The cost of electricity, water, and other utilities used by a company.6. 成本类科目：- Cost of Goods Sold (销售成本): The direct costs incurred in producing or purchasing goods for sale.- Depreciation Expense (折旧费用): The allocation of the cost of an asset over its useful life.通过上述科目名称表格，我们可以看到不同类别的会计科目及其定义和解释。
其他应交款:other payable value (amount)应交费用:payable expenses(cost,fee)应付抵押账款: mortgage payable应付(未付)票据:bill payable( B/P); note payable应偿债务: debt repayable应缴股本:payable shares短期借款Short-term borrowing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 welfarism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Withholdings on VAT已交税金Paying tax转出未交增值税Unpaid VAT changeover减免税款Tax deduction销项税额Substituted money on VAT出口退税Tax reimbursement for export进项税额转出Changeover withnoldings 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Business 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 应交个人所得税Personal income tax payable其他应付款Other payables一、资产类Assets流动资产Current assets货币资金Cash and cash equivalents1001 现金Cash1002 银行存款Cash in bank1009 其他货币资金Other cash and cash equivalents100901 外埠存款Other city Cash in bank100902 银行本票Cashier''s cheque100903 银行汇票Bank draft100904 信用卡Credit card100905 信用证保证金L/C Guarantee deposits100906 存出投资款Refundable deposits1101 短期投资Short-term investments110101 股票Short-term investments - stock110102 债券Short-term investments - corporate bonds110103 基金Short-term investments - corporate funds110110 其他Short-term investments - other1102 短期投资跌价准备Short-term investments falling price reserves应收款Account receivable1111 应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance1121 应收股利Dividend receivable1122 应收利息Interest receivable1131 应收账款Account receivable1133 其他应收款Other notes receivable1141 坏账准备Bad debt reserves1151 预付账款Advance money1161 应收补贴款Cover deficit by state subsidies of receivable库存资产Inventories1201 物资采购Supplies purchasing1211 原材料Raw materials1221 包装物Wrappage1231 低值易耗品Low-value consumption goods1232 材料成本差异Materials cost variance1241 自制半成品Semi-Finished goods1243 库存商品Finished goods1244 商品进销差价Differences between purchasing and selling price1251 委托加工物资Work in process - outsourced1261 委托代销商品Trust to and sell the goods on a commission basis1271 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 reserves1291 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 investment1401 长期股权投资Long-term investment on stocks140101 股票投资Investment on stocks140102 其他股权投资Other investment on stocks1402 长期债权投资Long-term investment on bonds140201 债券投资Investment on bonds140202 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 reserves1431 委托贷款Entrust loans143101 本金Principal143102 利息Interest143103 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 implement1502 累计折旧Accumulated depreciation1505 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 reserves1601 工程物资Project goods and material160101 专用材料Special-purpose material160102 专用设备Special-purpose equipment160103 预付大型设备款Prepayments for equipment160104 为生产准备的工具及器具Preparative instruments and implement for fabricate 1603 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 project1605 在建工程减值准备Construction-in-process depreciation reserves1701 固定资产清理Liquidation of fixed assets1801 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Goodwill1805 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 reserves1815 未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income1901 长期待摊费用Long-term deferred and prepaid expenses1911 待处理财产损溢Wait deal assets loss or income191101待处理流动资产损溢Wait deal intangible assets loss or income191102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 liability2101 短期借款Short-term borrowing2111 应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance2121 应付账款Account payable2131 预收账款Deposit received2141 代销商品款Proxy sale goods revenue2151 应付工资Accrued wages2153 应付福利费Accrued welfarism2161 应付股利Dividends payable2171 应交税金Tax payable217101 应交增值税value added tax payable21710101 进项税额Withholdings on VAT21710102 已交税金Paying tax21710103 转出未交增值税Unpaid VAT changeover21710104 减免税款Tax deduction21710105 销项税额Substituted money on VAT21710106 出口退税Tax reimbursement for export21710107 进项税额转出Changeover withnoldings on VAT21710108 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 changeover21710110 未交增值税Unpaid VAT217102 应交营业税Business tax payable217103 应交消费税Consumption tax payable217104 应交资源税Resources tax payable217105 应交所得税Income tax payable217106 应交土地增值税Increment tax on land value payable217107 应交城市维护建设税Tax for maintaining and building cities payable217108 应交房产税Housing property tax payable217109 应交土地使用税Tenure tax payable217110 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 paying2181 其他应付款Other payables2191 预提费用Drawing expense in advance其他负债Other liabilities2201 待转资产价值Pending changerover assets value2211 预计负债Anticipation liabilities长期负债Long-term Liabilities2301 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 year2311 应付债券Bonds payable231101 债券面值Face value, Par value231102 债券溢价Premium on bonds231103 债券折价Discount on bonds231104 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 year2331 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 year2341 递延税款Deferral taxes三、所有者权益类OWNERS'' EQUITY资本Capita3101 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 stock3103 已归还投资Investment Returned公积3111 资本公积Capital reserve311101 资本(或股本)溢价Cpital(or Stock) premium311102 接受捐赠非现金资产准备Receive non-cash donate reserve311103 股权投资准备Stock right investment reserves311105 拨款转入Allocate sums changeover in311106 外币资本折算差额Foreign currency capital311107 其他资本公积Other capital reserve3121 盈余公积Surplus reserves312101 法定盈余公积Legal surplus312102 任意盈余公积Free surplus reserves312103 法定公益金Legal public welfare fund312104 储备基金Reserve fund312105 企业发展基金Enterprise expension fund312106 利润归还投资Profits capitalizad on return of investment利润Profits3131 本年利润Current year profits3141 利润分配Profit distribution314101 其他转入Other chengeover in314102 提取法定盈余公积Withdrawal legal surplus314103 提取法定公益金Withdrawal legal public welfare funds314104 提取储备基金Withdrawal reserve fund314105 提取企业发展基金Withdrawal reserve for business expansion314106 提取职工奖励及福利基金Withdrawal staff and workers'' bonus and welfare fund314107 利润归还投资Profits capitalizad on return of investment314108 应付优先股股利Preferred Stock dividends payable314109 提取任意盈余公积Withdrawal other common accumulation fund314110 应付普通股股利Common Stock dividends payable314111 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Cost4101 生产成本Cost of manufacture410101 基本生产成本Base cost of manufacture410102 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 cessation4107 劳务成本Service costs五、损益类Profit and loss收入Income业务收入OPERATING INCOME5101 主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入Service revenue5102 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 revenue5201 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 revenue5301 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 charges5401 主营业务成本Operating costs产品销售成本Cost of goods sold服务成本Cost of service5402 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 value5405 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Expenses5501 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 fees5502 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印花税Stamp tax5503 财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cost5601 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处理固定资产净损失Net loss on disposal of fixed assets出售无形资产损失Loss on sales of intangible assets固定资产盘亏Fixed assets inventory loss债务重组损失Loss on arrangement罚款支出Amercement outlay5701 所得税Income tax以前年度损益调整Prior year income adjustmen。
