国际商务师英语辅导：实用会计英语大全-城市网

国际商务师英语辅导：实用会计英语大全

作者:城市网来源:城市网学院更新日期：2013-5-5

    一、资产类 Assets
    流动资产 Current assets
    货币资金 Cash and cash equivalents
    现金 Cash
    银行存款 Cash in bank
    其他货币资金 Other cash and cash equivalents
    外埠存款 Other city Cash in bank
    银行本票 Cashiers 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 Short-term investments
    股票 Short-term investments - stock
    债券 Short-term investments - corporate bonds
    基金 Short-term investments - corporate funds
    其他 Short-term investments - other
    短期投资跌价准备 Short-term investments falling price reserves
    应收款 Account receivable
    应收票据 Note receivable
    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
    应收账款 Account receivable
    其他应收款 Other notes 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
    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
    库存商品 Finished goods
    商品进销差价 Differences between purchasing and selling price
    委托加工物资 Work in process - outsourced
    委托代销商品 Trust to and sell the goods on a #mission basis
    受托代销商品 Commissioned and sell the goods on a #mission 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 Long-term investment
    长期股权投资 Long-term investment on stocks
    股票投资 Investment on stocks
    其他股权投资 Other investment on stocks
    长期债权投资 Long-term investment on bonds
    债券投资 Investment on bonds
    其他债权投资 Other investment on bonds
    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 Bcreditors rights investment depreciation reserves
    委托贷款 Entrust loans
    本金 Principal
    利息 Interest
    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
    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 reserves
    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
    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
    在建工程减值准备 Construction-in-process depreciation reserves
    固定资产清理 Liquidation of fixed assets
    无形资产 Intangible assets
    专利权 Patents
    非专利技术 Non-Patents
    商标权 Trademarks, Trade names
    着作权 Copyrights
    土地使用权 Tenure
    商誉 Goodwill
    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 reserves
    未确认融资费用 Unacknowledged financial charges
    待处理财产损溢 Wait deal assets loss or in#e
    长期待摊费用 Long-term deferred and prepaid expenses
    待处理财产损溢 Wait deal assets loss or in#e
    待处理流动资产损溢 Wait deal intangible assets loss or in#e
    待处理固定资产损溢 Wait deal fixed assets loss or in#e
    二、负债类 Liability
    短期负债 Current liability
    短期借款 Short-term borrowing
    应付票据 Notes payable
    银行承兑汇票 Bank acceptance
    商业承兑汇票 Trade acceptance
    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 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 In#e 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
    应交土地使用税 Tenure 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 in#e tax payable
    其他应交款 Other fund in conformity with paying
    其他应付款 Other payables
    预提费用 Drawing expense in advance
    其他负债 Other liabilities
    待转资产价值 Pending changerover assets value
    预计负债 Anticipation liabilities
    长期负债 Long-term 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
    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 year
    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 year
    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）
    实收资本 Paicl-up capital
    实收股本 Paid-up stock
    已归还投资 Investment Returned
    公积
    资本公积 Capital reserve
    资本（或股本）溢价 Cpital（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
    外币资本折算差额 Foreign currency capital
    其他资本公积 Other capital reserve
    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 expension fund
    利润归还投资 Profits capitalizad on return of investment