英文会计科目

2021年1月24日发(作者：rodriguez)
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

- 1 -
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

- 2 -
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

- 3 -
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

- 4 -
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
）


- 5 -
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

- 6 -
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

- 7 -
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
）


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