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 equivalen...

会计 必背单词，学Financial Accounting的记一记（转） 2010-02-19 10:01 | (分类:)

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 equivalents

'100901 外埠存款 Other city Cash in bank

'100902 银行本票 Cashier's cheque

'100903 银行xx 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 falling price reserves

应收款 Account receivable

1111 应收票据 Note receivable

银行承兑xx Bank acceptance

商业承兑xx 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 purchasing and selling price

1251 委托加工物资 Work in process - outsourced

1261 委托代销商品 Trust to and sell the goods on a commission basis

1271 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 reserves

1291 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 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 stocks

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 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 reserves

1431 委托xx 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 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

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 equipment

'160104 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 project

1605 在建工程减值准备 Construction-in-process depreciation 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 depreciation reserves

专利权减值准备 Patent rights depreciation reserves

商标权减值准备 trademark rights depreciation reserves

1815 未确认融资费用 Unacknowledged financial charges

待处理财产损溢 Wait deal assets loss or income

1901 长期待摊费用 Long-term deferred and prepaid expenses

1911 待处理财产损溢 Wait deal assets loss or income

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 assets 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xx Bank acceptance

商业承兑xx 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 deduct domestic sales goods tax

'21710109 转出多交增值税 Overpaid VAT changeover

'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 value payable

'217107 应交城市维护建设税 Tax for maintaining and 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 payable

2176 其他应交款 Other fund in conformity with paying

2181 其他应付款 Other payables

2191 预提费用 Drawing expense in advance

其他负债 Other liabilities

2201 待转资产价值 Pending changerover assets value

2211 预计负债 Anticipation liabilities

长期负债 Long-term Liabilities

2301 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

2311 应付债券 Bonds payable

'231101 债券面值 Face value, Par value

'231102 债券溢价 Premium on bonds

'231103 债券折价 Discount on bonds

'231104 应计利息 Accrued interest

2321 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

2331 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

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

'311102 接受捐赠非现金资产准备 Receive non-cash donate reserve

'311103 股权投资准备 Stock right investment reserves

'311105 拨款转入 Allocate sums changeover in

'311106 外币资本折算差额 Foreign currency capital

'311107 其他资本公积 Other capital reserve

3121 盈余公积 Surplus reserves

'312101 法定盈余公积 Legal surplus

'312102 任意盈余公积 Free surplus reserves

'312103 法定公益金 Legal public welfare fund

'312104 储备基金 Reserve fund

'312105 企业发展基金 Enterprise expension fund

'312106 利润归还投资 Profits capitalizad on return of investment

利润 Profits

3131 本年利润 Current year profits

3141 利润分配 Profit distribution

'314101 其他转入 Other chengeover in

'314102 提取法定盈余公积 Withdrawal legal surplus

'314103 提取法定公益金 Withdrawal legal public welfare funds

'314104 提取储备基金 Withdrawal reserve fund

'314105 提取企业发展基金 Withdrawal reserve for business expansion

'314106 提取职工奖励及福利基金 Withdrawal staff 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 common 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 Stock dividends change to assets(or stock)

'314115 未分配利润 Undistributed profit

四、成本类 Cost

4101 生产成本 Cost of manufacture

'410101 基本生产成本 Base cost of manufacture

'410102 辅助生产成本 Auxiliary cost of manufacture

4105 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 cessation

4107 劳务成本 Service costs

五、损益类 Profit and loss

收入 Income

业务收入 OPERATING INCOME

5101 主营业务收入 Prime operating revenue

产品销售收入 Sales revenue

服务收入 Service revenue

5102 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 revenue

5201 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xx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 revenue

5301 营业外收入 NON-OPERATING INCOME

非货币xx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

5401 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

5402 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 value

5405 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 Expenses

5501 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 fees

5502 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 tax

5503 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

5601 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 outlay

5701 所得税 Income tax

以前年度损益调整 Prior year income adjustment

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xx 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xx-本金 Consignment loan - principle

委托xx-利息 Consignment loan - interest

委托xx-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 - return 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