常用会计英语词汇

由线话英语提供 

　　常用会计英语词汇如下：

　　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 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 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 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 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

　　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 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

　　三、成本类 Cost

　　生产成本 Cost of manufacture

　　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

　　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