英文会计科目

英文会计科目 1 资产 assets 11~ 12 流动资产 current assets 111 现金及约当现金 cash and cash equivalents 1111 库存现金 cash on hand 1112 零用金/周转金 petty cash/revolving funds 1113 银行存款 cash in banks 1116 在途现金 cash in transit 1117 约当现金 cash equivalents 1118 其它现金及 约当现金 other cash and cash equivalents 112 短期投资 short-term investment stock 1121 短期投资 -股票 short-term investments - 1122 短期投资 -短期票券 short-term investments - short-term notes and bills 1123 短期投资 -政府债券 short-term investments - government bonds 1124 短期投资 -受益凭证 short-term investments - beneficiary certificates 1125 短期投资 -公司债 short-term investments - corporate bonds 1128 短期投资 -其它 short-term investments - other 1129 备抵短期投资跌价损失 allowance for reduction of short-term investment to market 113 应收票据 notes receivable 1131 应收票据 notes receivable 1132 应收票据贴现 discounted notes receivable 1137 应收票据 -关系人 notes receivable - related parties 1138 其它应收票据 other notes receivable 1139 备抵呆帐 ,应收票据 allowance for uncollectible accounts- notes receivable 114 应收帐款 accounts receivable 1141 应收帐款 accounts receivable 1142 应收分期帐款 installment accounts receivable 1147 应收帐款 -关系人 accounts receivable - related parties 1149 备抵呆帐 ,应收帐款 allowance for uncollectible accounts - accounts receivable 118 其它应收款 other receivables 1181 应收出售远汇款 forward exchange contract receivable 1182 应收远汇款 -外币 forward exchange contract receivable - foreign currencies 1183 买卖远汇折价 discount on forward ex-change contract 1184 应收收益 earned revenue receivable 1185 应收退税款 income tax refund receivable related parties 1187 其它应收款 - 关系人 other receivables - 1188 其它应收款 - 其它 other receivables - other 1189 备抵呆帐 - 其它应收款 allowance for uncollec- tible accounts - other receivables 121~122 存货 inventories 1211 商品存货 merchandise inventory 1212 寄销商品 consigned goods consign KK: [] DJ: [] vt.[(+to)] 1. 把...交付给;把...委托给 The orphan was consigned to her uncle's care. 那孤儿托给她叔父照料。 2. 发送(商品);托运;寄存 The goods were consigned to you by railway and should have arrived by now. 货物已由铁路托运,现在应已到达。 3. 使湮没无闻;放逐 He consigned all the unpleasant thoughts to oblivion. 他把一切不愉快的思想置于脑后。 4. 留出,拨出 vi. 1. 【废】同意;让步 1213 在途商品 goods in transit 1219 备抵存货跌价损失 allowance for reduction of inventory to market 1221 制成品 finished goods 1222 寄销制成品 consigned finished goods 1223 副产品 by-products 1224 在制品 work in process 1225 委外加工 work in process - outsourced 1226 原料 raw materials 1227 物料 supplies 1228 在途原物料 materials and supplies in transit 1229 备抵存货跌价损失 allowance for reduction of inventory to market 125 预付费用 prepaid expenses 1251 预付薪资 prepaid payroll 1252 预付租金 prepaid rents 1253 预付保险费 prepaid insurance 1254 用品盘存 office supplies 1255 预付所得税 prepaid income tax 1258 其它预付费用 other prepaid expenses 126 预付款项 prepayments 1261 预付货款 prepayment for purchases 1268 其它预付款项 other prepayments 128~129 其它流动资产 other current assets 1281 进项税额 VAT paid ( or input tax) 1282 留抵税额 excess VAT paid (or overpaid VAT) 1283 暂付款 temporary payments 1284 代付款 payment on behalf of others 1285 员工借支 advances to employees 1286 存出保证金 refundable deposits refundable KK: [] DJ: [] a. 1. 可退还的;可偿还的 The deposit is refundable. 保证金可以归还。 1287 受限制存款 certificate of deposit-restricted 1291 递延所得税资产 deferred income tax assets 1292 递延兑换损失 deferred foreign exchange losses owners(stockholders) current account 1293 业主(股东)往来 1294 同业往来 current account with others 1298 其它流动资产-其它 other current assets - other 13 基金及长期投资 funds and long-term investments 131 基金 funds 1311 偿债基金 redemption fund (or sinking fund) redemption KK: [] DJ: [] n.[U] 1. 赎回;买回 redemption of jewelry 珠宝饰物的赎回 2. 偿还,清偿 The interest on this account will be paid at redemption. 这种帐户的利息在清偿时支付。 3. 履行,实践 the redemption of a promise 诺言的履行 4. 挽救;赎救 The redemption of the sinners is not easy. 挽救那些罪人不是易事。 5. 【宗】赎罪,救赎 1312 改良及扩充基金 fund for improvement and expansion 1313 意外损失准备基金 contingency fund contingency KK: [] ] DJ: [ n. 1. 意外事故;偶然事件[C] Be prepared for any contingency. 为应付可能发生的不测事件作好准备。 2. 可能性;偶然性[U] 3. (伴随发生的)情况[C] the contingencies of war 伴随战争发生的种种情况 1314 退休基金 pension fund 1318 其它基金 other funds 132 长期投资 long-term investments 1321 长期股权投资 long-term equity investments 1322 长期债券投资 long-term bond investments 1323 长期不动产投资 long-term real estate in-vestments 1324 人寿保险现金解约价值 cash surrender value of life insurance surrender KK: [] DJ: [] vt. 1. (常后接oneself)使投降,使自首[(+to)] The criminal surrendered himself to the police. 罪犯向警察自首。 2. 交出,放弃 She surrendered her dream of becoming a model. 她放弃当模特儿的梦想。 He was ordered to surrender his gun. 他被命令交出他的枪。 3. (常后接oneself)听任,使沉溺于[(+to)] The mother surrendered herself to grief. 那位母亲哀痛不已。 vi. 1. 投降,自首 They both refused to surrender. 他俩拒不投降。 n. 1. 投降,屈服;自首[U][C] The surrender of the soldiers saved themselves from being killed. 士兵们的投降使他们免遭杀戮。 The enemy were forced to make an unconditional surrender. 敌军被迫无条件投降。 2. 引渡,让渡;交出;放弃[U] 1328 其它长期投资 other long-term investments 1329 备抵长期投资跌价损失 allowance for excess of cost over market value of long-term investments这个与短期的有所区别 14~ 15 固定资产 property , plant, and equipment 141 土地 land 1411 土地 land 1418 土地-重估增值 land - revaluation increments increment KK: [] DJ: [] n. 1. 增加;增加量;增额 142 土地改良物 land improvements 1421 土地改良物 land improvements -重估增值 land improvements - revaluation increments 1428 土地改良物 1429 累积折旧 -土地改良物 accumulated depreciation - land improvements晕，在这里变成了累积折旧了，应为累计折旧，意思都差不多，算了就这样吧～ 143 房屋及建物 buildings 1431 房屋及建物 buildings 1438 房屋及建物 -重估增值 buildings -revaluation increments 1439 累积折旧 -房屋及建物 accumulated depreciation - buildings 144~146 机(器)具及设备 machinery and equipment 1441 机(器)具 machinery 1448 机(器)具 -重估增值 machinery - revaluation increments 1449 累积折旧 -机(器)具 accumulated depreciation - machinery 151 租赁资产 leased assets 1511 租赁资产 leased assets 1519 累积折旧 -租赁资产 accumulated depreciation - leased assets 152 租赁权益改良 leasehold improvements 1521 租赁权益改良 leasehold improvements 1529 累积折旧- 租赁权益改良 accumulated depreciation - leasehold improvements 156 未完及预付购置设备款 construction in progress and prepayments for equipment 1561 未完工程 construction in progress 1562 预付购置设备款 prepayment for equipment 158 杂项固定资产 miscellaneous property, plant, and equipment miscellaneous KK: [] DJ: [] a. 1. 混杂的,五花八门的;各种各样的 a miscellaneous collection of goods 一堆杂物 2. 多才多艺的 She has a miscellaneous talent. 她多才多艺。 1581 杂项固定资产 miscellaneous property, plant, and equipment revaluation 1588 杂项固定资产-重估增值 miscellaneous property, plant, and equipment - increments 1589 累积折旧- 杂项固定资产 accumulated depreciation - miscellaneous property, plant, and equipment 16 递耗资产 depletable assets deplete KK: [] DJ: [] vt. 1. 用尽;使减少 2. 耗尽...的资源(精力等);使空虚[(+of)] deplete a lake of fish 使湖中的鱼类资源枯竭 161 递耗资产 depletable assets 1611 天然资源 natural resources 1618 天然资源 -重估增值 natural resources -revaluation increments 1619 累积折耗 -天然资源 accumulated depletion - natural resources 17 无形资产 intangible assets 171 商标权 trademarks 1711 商标权 trademarks 172 专利权 patents 1721 专利权 patents 173 特许权 franchise franchise KK: [] DJ: [] n. 1. 公民权,选举权[the S] They were given the franchise a few years ago. 数年前他们获得选举权。 2. 【美】(政府给予个人、公司或社团经营某种事业的)特权;(制造厂商授予联营店者的)经销 权(或公司名称使用权等)[C] That fast food business has expanded through the sale of franchises. 该快餐店通过出售联营经销权而扩大了生意。 vt. 1. 【美】给予特权、经销权 1731 特许权 franchise 174 著作权 copyright 1741 著作权 copyright 175 计算机软件 computer software 1751 计算机软件 computer software cost 176 商誉 goodwill 1761 商誉 goodwill 177 开办费 organization costs 1771 开办费 organization costs 178 其它无形资产 other intangibles 1781 递延退休金成本 deferred pension costs 1782 租赁权益改良 leasehold improvements 1788 其它无形资产-其它 other intangible assets - other 18 其它资产 other assets 181 递延资产 deferred assets 1811 债券发行成本 deferred bond issuance costs issuance KK: [] DJ: [] n. 1. 发行;发布 1812 长期预付租金 long-term prepaid rent 1813 长期预付保险费 long-term prepaid insurance 1814 递延所得税资产 deferred income tax assets 1815 预付退休金 prepaid pension cost 1818 其它递延资产 other deferred assets 182 闲置资产 idle assets 1821 闲置资产 idle assets 184 长期应收票据及款项与催收帐款 long-term notes , accounts and overdue receivables 1841 长期应收票据 long-term notes receivable 1842 长期应收帐款 long-term accounts receivable 1843 催收帐款 overdue receivables 1847 长期应收票据及款项与催收帐款-关系人 long-term notes, accounts and overdue receivables- related parties 1848 其它长期应收款项 other long-term receivables 1849 备抵呆帐-长期应收票据及款项与催收帐款 allowance for uncollectible accounts - long-term notes, accounts and overdue receivables 185 出租资产 assets leased to others 1851 出租资产 assets leased to others 1858 出租资产 -重估增值 assets leased to others - incremental value from revaluation/revaluation increments 1859 累积折旧 -出租资产 accumulated depreciation - assets leased to others 186 存出保证金 refundable deposit 1861 存出保证金 refundable deposits 188 杂项资产 miscellaneous assets restricted 1881 受限制存款 certificate of deposit - 1888 杂项资产 -其它 miscellaneous assets - other liabilities 2 负债 21~ 22 流动负债 current liabilities 211 短期借款 short-term borrowings(debt) 2111 银行透支 bank overdraft 2112 银行借款 bank loan 2114 短期借款 -业主 short-term borrowings - owners 2115 短期借款 -员工 short-term borrowings - employees 2117 短期借款 -关系人 short-term borrowings- related parties 2118 短期借款 -其它 short-term borrowings - other 212 应付短期票券 short-term notes and bills payable 2121 应付商业本票 commercial paper payable 2122 银行承兑汇票 bank acceptance 2128 其它应付短期票券 other short-term notes and bills payable 2129 应付短期票券折价 discount on short-term notes and bills payable 213 应付票据 notes payable 2131 应付票据 notes payable 2137 应付票据 -关系人 notes payable - related parties 2138 其它应付票据 other notes payable 214 应付帐款 accounts payable 2141 应付帐款 accounts payable 2147 应付帐款 -关系人 accounts payable - related parties 216 应付所得税 income taxes payable 2161 应付所得税 income tax payable 217 应付费用 accrued expenses accrue KK: [] DJ: [] vi. 1. (通过自然增长)产生,形成 the wisdom that accrues with age 随年龄俱增的智慧 2. (利息等的自然)滋生,增加[(+to/from)] Interest accrues on a daily basis. 按日生息。 vt. ;获得 1. 积累 accrue vacation time 积累假期 2171 应付工薪 accrued payroll 2172 应付租金 accrued rent payable 2173 应付利息 accrued interest payable 2174 应付营业税 accrued business tax payable 2175 应付税捐 -其它 accrued taxes payable- other 2178 其它应付费用 other accrued expenses payable 218~219 其它应付款 other payables 2181 应付购入远汇款 forward exchange contract payable 2182 应付远汇款 -外币 forward exchange contract payable - foreign currencies 2183 买卖远汇溢价 premium on forward exchange contract premium 意思蛮多的啊,,～ KK: [] DJ: [] n.[C] 1. 奖品;奖金 2. 额外补贴,津贴;酬金 3. 【商】加价,溢价 Hard-to-get theater tickets can be bought at a premium. 紧俏的戏票能以高价买到。 4. 【商】优惠(让价);附赠礼品 If you buy three you get a premium of one more, free. 你买三个,可以再送你一个。 5. 保险费 6. 【商】贴水,升水 7. 习艺费,学费 a. 1. 高价的;优质的[Z][B] 2184 应付土地房屋款 payables on land and building purchased 2185 应付设备款 Payables on equipment 2187 其它应付款 -关系人 other payables - related parties 2191 应付股利 dividend payable dividend KK: [] DJ: [] n.[C] 1. 【数】被除数 2. 【经】红利;股息 The company declared a large dividend at the end of the year. 公司在年底宣布红利甚丰。 3. 附赠品 4. 发给参加保险投保人的盈余比例分额 2192 应付红利 bonus payable bonus KK: [] DJ: [] n.[C] ;额外津贴;特别补助 1. 奖金 The workers are expecting a large Christmas bonus. 工人们期待着在圣诞节得到一大笔奖金。 2. 【口】额外给予的东西,额外的好处[S] The extra two-day holiday was a real bonus. 外加的两天假期真是额外之所得。 3. 红利;(保险的)分红 4. 职业运动员津贴 5. 【英】【俚】贿赂 2193 应付董监事酬劳 compensation payable to directors and supervisors compensation感情这是美国人才这么用 KK: [] DJ: [] n.[U] 1. 补偿,弥补;赔偿[(+for/on)] Tom gave me a new knife as compensation for the one he lost. 汤姆给了我一把新刀,算是赔偿那把被他丢失的刀。 2. 赔偿金;补偿金[S1][(+for)] Did you get any compensation when you were dismissed from your job? 你被解雇时有没有拿到补助金? 3. 【美】报酬,津贴,薪水 The job is hard but the compensation is good. 这个工作很辛苦,但报酬是高的。 4. 【心】代偿;补偿[S1][(+for)] 5. 【机】补整 2198 其它应付款 -其它 other payables - other 226 预收款项advance receipts 2261 预收货款 sales revenue received in advance 2262 预收收入 revenue received in advance 2268 其它预收款 other advance receipts 227 一年或一营业周期内到期长期负债 long-term liabilities -current portion portion怎么就没有与之相配的意思呢, KK: [] DJ: [] n. 1. (一)部分[C][(+of)] He left the major portion of his money to the foundation. 他将大部分钱留给了这个基金会。 2. (食物等的)一份,一客[C] He was hungry and ordered two portions of roast duck. 他很饿,因而叫了两份烤鸭。 3. 一份遗产(或赠予的财产)[C] ,定数[U] 4. 命运 We must all accept our portion in life. 我们都得安于天命。 vt. 1. 把...分成多份;分配[(+out)] She portioned out the cake, so everyone had a piece. 她将蛋糕切成多块,每人可得一份。 2. 给...一份嫁妆(或遗产) 2271 一年或一营业周期内到期公司债 corporate bonds payable - current portion 2272 一年或一营业周期内到期长期借款 long-term loans payable - current portion 2273 一年或一营业周期内到期长期应付票据及款项 long-term notes and accounts payable due within one year or one operating cycle这个还比较接近 2277 一年或一营业周期内到期长期应付票据及款项-关系人 long-term notes and accounts payables to related parties - current portion 2278 其它一年或一营业周期内到期长期负债 other long-term lia- bilities - current portion 228~229 其它流动负债 other current liabilities 2281 销项税额 VAT received(or output tax) 2283 暂收款 temporary receipts receipt嗯，还是有这个意思滴～～意思不只是收据或收到 KK: [] DJ: [] n. 1. 收到,接到[U] We are awaiting the receipt of further information. 我们正等待接获进一步的消息。 2. 收据,收条[C] I paid the bill but he neglected to give me a receipt. 我付了帐单,但他忘了给我收据。 3. 收到的物(或款项);收入[P] Box-office receipts amounted to over a million. 票房收入超过了一百万。 vt. 1. 【主美】出具...的收据;承认收到 2. 在...上注明收讫字样 Pay the bill and ask the grocer to receipt it. 付帐之后请食品杂货商注明收讫。 2284 代收款 receipts under custody custody这个单词查了不下二次了，还没记住，晕，又查～～ KK: [] DJ: [] n.[U] 1. 照管;保管;监护[(+of)] Parents have the custody of young children. 父母监护未成年的子女。 The documents are in the custody of my solicitor. 文件由我的律师保管着。 2. 拘留;监禁[(+in/into)] He was taken into custody immediately after the robbery. 他抢劫后即被拘捕。 2285 估计售后服务/保固负债 estimated warranty liabilities 2291 递延所得税负债 deferred income tax liabilities 2292 递延兑换利益 deferred foreign exchange gain 2293 业主(股东)往来 owners current account 2294 同业往来 current account with others 2298 其它流动负债-其它 other current liabilities - others 23 长期负债 long-term liabilities 231 应付公司债 corporate bonds payable 2311 应付公司债 corporate bonds payable 2319 应付公司债溢(折)价 premium(discount) on corporate bonds payable再记一次这个溢折价 232 长期借款 long-term loans payable 2321 长期银行借款 long-term loans payable - bank 2324 长期借款 -业主 long-term loans payable - owners 2325 长期借款 -员工 long-term loans payable - employees 2327 长期借款 -关系人 long-term loans payable - related parties 2328 长期借款 -其它 long-term loans payable - other 233 长期应付票据及款项 long-term notes and accounts payable 2331 长期应付票据 long-term notes payable 2332 长期应付帐款 long-term accounts payable 2333 长期应付租赁负债 long-term capital lease liabilities 2337 长期应付票据及款项 -关系人 Long-term notes and accounts payable - related parties 2338 其它长期应付款项 other long-term payables 234 估计应付土地增值税 accrued liabilities for land value increment tax这个是VIT与VAT不一样滴，不同滴。。 2341 估计应付土地增值税 estimated accrued land value incremental tax payable 235 应计退休金负债 accrued pension liabilities 2351 应计退休金负债 accrued pension liabilities 238 其它长期负债 other long-term liabilities 2388 其它长期负债-其它 other long-term liabilities - other 28 其它负债 other liabilities 281 递延负债 deferred liabilities 2811 递延收入 deferred revenue 2814 递延所得税负债 deferred income tax liabilities 2818 其它递延负债 other deferred liabilities 286 存入保证金 deposits received deposit一个单词两意思全占全了 KK: [] DJ: [] vt. 1. 放下,放置;寄存[O] You can deposit your bags at the counter. 你可将皮包存放在柜台处。 2. 使沉淀;使沉积 The river deposited silt at its mouth. 那条河在河口沉积淤泥。 3. 把(钱)储存,存放(银行等)[(+in)] He deposited 5,000 dollars in the bank. 他在银行存了五千元。 4. 付(保证金) vi. 1. 沉淀 n. 1. 存款[C] 2. 保证金;押金;定金[C][S1] You must pay a deposit if you want to reserve the room. 你要预订房间,就得先付定金。 3. 沉淀物;矿床[C][U] The country is short of known deposits of coal. 这个国家缺少已知的煤矿矿床。 ;沉淀[U][C] 4. 堆积 2861 存入保证金 guarantee deposit received 288 杂项负债 miscellaneous liabilities 2888 杂项负债 -其它 miscellaneous liabilities - 中国注册会计师考试英文测试词汇整理(一) 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 直接人工成本差异(direct labor variance) 直接材料成本差异(direct material 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 procluction cost) 制造费用差异(manufacturing expenses variance) 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) 农业生产成本(agriculture production cost) 原始成本和重置成本(original cost and replacement cost) 成本 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) 期间,费用 成本控制程序(procedure of cost control) 成本记录(cost entry, cost recorder cost agenda) 成本计算分批法(job costing method) 成本计算分步法 直接人工成本差异(direct labor variance) 成本控制方法(cost control method) 内河运输成本 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(avorage 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(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) 成本结构(cost structure) 房地产开发成本 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) 在产品成本(work-in-process cost) 工厂成本(factory cost) 成本考核(cost assess ) 制造费用(manufactruing expenses) 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) 原始记录(original record) 可比产品成本分析(general product cost analysis) 成本计算方法(costing method) 成本计算对象(costing objective) 成本计算单位(costing unit) 成本计划完成情况分析 成本计划管理体系(planned management system of cost) 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 qrocedures) 成本核算成本(costing account) 成本核算(costing) 成本归集(cost accumulation) 成本管理(cost management) 成本分析(cost analysis) 成本分配(ocst allocation) 成本分类账(cost ledger) 成本分类(cost classifiction) 成本费用界限 成本调整(cost adjustment) 成本差异(cost variance) 成本(costing report) 成本(cost) 车间成本(workshop cost) 厂内经济核算制(internal business accounting system) 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) 产品成本技术经济分析 产品成本计划(the plan of product costs) 产品成本(product cost) 初级会计 汇总原始凭证(cumulative source document) 汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) 工作底稿(working paper) 复式记账凭证(mvltiple 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) 会计致迹?ccounting entry) 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) 记账凭证核算形式(Bookkeeping proced ureusing vouchers) 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(account) 账户编号(Account number) 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) 中级会计 固定资产(fixed assets) 利润总额 利益分配(profit distribution) 应计费用(accrued expense) 商标权(trademarks and tradenames) 全部履行法 净利润(net income) 应付利润(profit payable) 未分配利润 收益债券(income bonds) 货币资金 利息资本化(capitalization of interests) 公益金 工程物资 预付账款(advance to supplier) 其他应收款(other receivables) 现金(cash) 预收账款 公司债券发行(corporate bond floatation) 应付工资(wages payable) 实收资本(paid-in capital) 盈余公积(surplus reserves) 管理费用 土地使用权 股利(dividend) 应交税金(taxes payable) 流动资金 负商誉(negative goodwill) 费用的确认(recognition of expense) 短期投资(temporary investment) 专项资产【旧】 专有技术(know-how) 专营权(franchises) 资本公积(capital reserves) 资产负债表法 资金占用和资金来源[旧] 自然资源(natural resources) 存货(inventory) 车间经费【旧】 偿债基金(sinking fund)