财务科目专用英语大全

2021年1月24日发(作者：dub)
一、资产类

Assets

流动资产

Current
assets

货币资金

Cash
and
cash
equivalents

1001
现金

Cash

1002
银行存款

Cash
in
bank

1009
其他货币资金

Other
cash
and
cash
equivale
nts

'100901
外埠存款

Other
city
Cash
in
bank

'100902
银行本票

Cashier's
cheque

'100903
银行汇票

Bank
draft

'100904
信用卡

Credit
card

'100905
信用证保证金

L/C
Guarantee
deposits

'100906
存出投资款

Refundable
deposits

1101
短期投资

Short- term
investments

'110101
股票

Short-term
investments
-
stock

'110102
债券

Short-term
investments
-
corporate

bonds

'110103
基金

Short-term
investments
-
corporate

funds

'110110
其他

Short-term
investments
-
other

1102
短期投资跌价准备

Short-term
investments
f
alling
price
reserves

应收款

Account
receivable

1111
应收票据

Note
receivable

银行承兑汇票

Bank
acceptance

商业承兑汇票

Trade
acceptance

1121
应收股利

Dividend
receivable

1122
应收利息

Interest
receivable

1131
应收账款

Account
receivable

1133
其他应收款

Other
notes
receivable

1141
坏账准备

Bad
debt
reserves

1151
预付账款

Advance
money

1161
应收补贴款

Cover
deficit
by
state
subsidies

of
receivable

库存资产

Inventories

1201
物资采购

Supplies
purchasing

1211
原材料

Raw
materials

1221
包装物

Wrappage

1231
低值易耗品

Low-value
consumption
goods

1232
材料成本差异

Materials
cost
variance

1241
自制半成品

Semi-Finished
goods

1243
库存商品

Finished
goods

1244
商品进销差价

Differences
between
purchasi
ng
and
selling
price


1251
委托加工物资

Work
in
process
-
outso
urced

1261
委托代销商品

Trust
to
and
sell
the
go
ods
on
a
commission
basis

1271
受托代销商品

Commissioned
and
sell
t
he
goods
on
a
commission
basis

1281
存货跌价准备

Inventory
falling
price
re
serves

1291
分期收款发出商品

Collect
money
and
s
end
out
the
goods
by
stages

1301
待摊费用

Deferred
and
prepaid
expens
es

长期投资

Long-term
investment

1401
长期股权投资

Long-term
investment
on

stocks

'140101
股票投资

Investment
on
stocks

'140102
其他股权投资

Other
investment
on
s
tocks

1402
长期债权投资

Long-term
investment
on

bonds

'140201
债券投资

Investment
on
bonds

'140202
其他债权投资

Other
investment
on
bonds

1421
长期投资减值准备

Long-term
investmen
ts
depreciation
reserves

股权投资减值准备

Stock
rights
investment
de
preciation
reserves

债权投资减值准备

Bcreditor's
rights
investme
nt
depreciation
reserves

1431
委托贷款

Entrust
loans

'143101
本金

Principal

'143102
利息

Interest

'143103
减值准备

Depreciation
reserves

1501
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

1502
累计折旧

Accumulated
depreciation

1505
固定资产减值准备

Fixed
assets
depreci
ation
reserves

房屋、建筑物减值准备

Building/structure
depr
eciation
reserves

机器设备减值准备

Machinery
equipment
depreciat
ion
reserves

1601
工程物资

Project
goods
and
material

'160101
专用材料

Special-purpose
material

'160102
专用设备

Special-purpose
equipment

'160103
预付大型设备款

Prepayments
for
equipm
ent

'160104
为生产准备的工具及器具

Preparative
instr
uments
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
project

1605
在建工程减值准备

Construction-in-process
d
epreciation
reserves

1701
固定资产清理

Liquidation
of
fixed
assets

1801
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

Goodwill

1805
无形资产减值准备

Intangible
Assets
depreci
ation
reserves

专利权减值准备

Patent
rights
depreciation
reserv
es

商标权减值准备

trademark
rights
depreciation
res
erves

1815
未确认融资费用

Unacknowledged
financial
c
harges

待处理财产损溢

Wait
deal
assets
loss
or
income

1901
长期待摊费用

Long-term
deferred
and
prep
aid
expenses

1911
待处理财产损溢

Wait
deal
assets
loss
or
in
come

191101
待处理流动资产损溢

Wait
deal
intangible
assets
loss
or
income

191102
待处理固定资产损溢

Wait
deal
fixed
asset
s
loss
or
income



二、负债类

Liability


短期负债

Current
liability

2101
短期借款

Short-term
borrowing

2111
应付票据

Notes
payable

银行承兑汇票

Bank
acceptance

商业承兑汇票

Trade
acceptance

2121
应付账款

Account
payable

2131
预收账款

Deposit
received

2141
代销商品款

Proxy
sale
goods
revenue

2151
应付工资

Accrued
wages

2153
应付福利费

Accrued
welfarism

2161
应付股利

Dividends
payable

2171
应交税金

Tax
payable

'217101
应交增值税

value
added
tax
payable

'21710101
进项税额

Withholdings
on
VAT

'21710102
已交税金

Paying
tax

'21710103
转出未交增值税

Unpaid
VAT
changeover


'21710104
减免税款

Tax
deduction

'21710105
销项税额

Substituted
money
on
VAT

'21710106
出口退税

Tax
reimbursement
for
export


'21710107
进项税额转出

Changeover
withnoldings
on
VAT

'21710108
出口抵减内销产品应纳税额

Export
deduc
t
domestic
sales
goods
tax

'21710109
转出多交增值税

Overpaid
VAT
changeov
er

'21710110
未交增值税

Unpaid
VAT

'217102
应交营业税

Business
tax
payable

'217103
应交消费税

Consumption
tax
payable

'217104
应交资源税

Resources
tax
payable

'217105
应交所得税

Income
tax
payable

'217106
应交土地增值税

Increment
tax
on
land
val
ue
payable

'217107
应交城市维护建设税

Tax
for
maintaining
a
nd
building
cities
payable

'217108
应交房产税

Housing
property
tax
payable
'217109
应交土地使用税

Tenure
tax
payable

'217110
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
paya
ble



2176
其他应交款

Other
fund
in
conformity
with
paying
'311102
接受捐赠非现金资产准备

Receive
non-cash



donate
reserve

2181
其他应付款

Other
payables

'311103
股权投资准备

Stock
right
investment
reser
2191
预提费用

Drawing
expense
in
advance

ves

其他负债

Other
liabilities

'311105
拨款转入

Allocate
sums
changeover
in

2201
待转资产价值

Pending
changerover
assets
value

'311106
外币资本折算差额

Foreign
currency
capital
2211
预计负债

Anticipation
liabilities



长期负债

Long-term
Liabilities

'311107
其他资本公积

Other
capital
reserve

2301
长期借款

Long- term
loans

3121
盈余公积

Surplus
reserves

一年内到期的长期借款

Long-term
loans
due
within
one
'312101
法定盈余公积

Legal
surplus

'312102
任意盈余公积

Free
surplus
reserves


year

一年后到期的长期借款

Long-term
loans
due
over
one
y
'312103
法定公益金

Legal
public
welfare
fund

'312104
储备基金

Reserve
fund

ear

2311
应付债券

Bonds
payable

'312105
企业发展基金

Enterprise
expension
fund

'231101
债券面值

Face
value,
Par
value

'312106
利润归还投资

Profits
capitalizad
on
return
'231102
债券溢价

Premium
on
bonds


of
investment

'231103
债券折价

Discount
on
bonds

利润

Profits

'231104
应计利息

Accrued
interest

3131
本年利润

Current
year
profits

2321
长期应付款

Long- term
account
payable

3141
利润分配

Profit
distribution

应付融资租赁款

Accrued
financial
lease
outlay

'314101
其他转入

Other
chengeover
in

一年内到期的长期应付

Long-term
account
payable
due
'314102
提取法定盈余公积

Withdrawal
legal
surplu
within
one
year

s

一年后到期的长期应付

Long-term
account
payable
over
'314103
提取法定公益金

Withdrawal
legal
public
w

one
year

elfare
funds

2331
专项应付款

Special
payable

'314104
提取储备基金

Withdrawal
reserve
fund

一年内到期的专项应付

Long-term
special
payable
due
'314105
提取企业发展基金

Withdrawal
reserve
for
within
one
year

business
expansion

一年后到期的专项应付

Long-term
special
payable
over
'314106
提取职工奖励及福利基金

Withdrawal
staff
one
year

2341
递延税款

Deferral
taxes


三、所有者权益类

OWNERS'
EQUITY

资本

Capital

3101
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
stock

3103
已归还投资

Investment
Returned

公积


3111
资本公积

Capital
reserve

'311101
资本
(
或股本
)
溢价

Cpital(or
Stock)
premium

and
workers'
bonus
and
welfare
fund

'314107
利润归还投资

Profits
capitalizad
on
return

of
investment

'314108
应付优先股股利

Preferred
Stock
dividends
payable

'314109
提取任意盈余公积

Withdrawal
other
comm
on
accumulation
fund

'314110
应付普通股股利

Common
Stock
dividends
payable

'314111
转作资本
(
或股本
)
的普通股股利

Common
St
ock
dividends
change
to
assets(or
stock)

'314115
未分配利润

Undistributed
profit