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1、会计常用英语词汇会计常用英语词汇1. other cash and cash equivalents 其他现金及现金等价物 2. short-term investments-short-term notes and bills 短期投资-短期票券 3. short-term investments-government bonds 短期投资-政府债券 4. short-term investments-corporate bonds 短期投资-公司债 5. notes receivable-related parties 应收票据-关联方 6. allowance for doubtful
2、accounts (provision for bad debts)-notes receivable 应收票据坏账准备 7. allowance for doubtful accounts (provision for bad debts)-accounts receivable 应收账款坏账准备 8. other receivables-related parties其他应收款-关联方 9. materials and supplies in transit在途原材料 10. provision for decline in the value of inventories存货跌价准备 1
3、1. excess VAT paid (or overpaid VAT) 留抵增值税 12. restricted deposit受限制存款 13. funds and long-term investments 基金及长期投资 14. investment property 投资性房地产 15. accumulated depreciation-buildings 累计折旧-房屋及建物 16. accumulated depreciation-machinery 累计折旧-机(器)具 17. accumulated depreciation-leasehold improvements 累计
4、折旧-经营租赁固定资产改 良 18. long-term notes , accounts receivables 长期应收票据及长期应收款款项 19. short-term borrowings-employees 短期借款-员工 20. short-term borrowings-related parties 短期借款-关联方 21. short-term notes and bills payable应付短期票券 22. other short-term notes and bills payable 其他应付短期票券 23. discount on short-term notes
5、and bills payable 应付短期票券折价 24. accounts payable-related parties 应付账款-关联方 25. payables on land and building purchased 应付土地房屋款 26. deferred tax liabilities 递延所得税负债 27. other current liabilities-others 其他流动负债-其他 28. premium(discount) on corporate bonds payable 应付公司债溢(折)价 29. long-term loans payable-emp
6、loyees 长期借款-员工 30. long-term loans payable-related parties 长期借款-关联方 31. long-term notes and accounts payable长期应付票据及长期应付款项 32. Long-term notes and accounts payable-related parties 长期应付票据及长期应付 款项-关联方 33. accrued liabilities for land value appreciation tax 预提土地增值税 34. other long-term liabilities-other其
7、他长期负债-其他 35. deferred tax liabilities 递延所得税负债 36. stock dividends to be distributed待分配股票股利 37. Paid-in capital 实收资本 38. treasury stock 库存股39. Capital surplus 资本溢价 40. Surplus reserves 盈余公积 41. Undistributed profit 未分配利润 42. Owners equity 所有者权益 43. Comprehensive income 综合收益 44. Other comprehensive in
8、come其他综合收益 Difference on translation of foreign currency financial statements 外币报表 折算差 45. retained earnings (accumulated deficit)未分配利润(或累积亏损) 46. net income or loss for current period 本期损益 47. unrealized loss on market value decline of long-term equity investments 长 期股权投资跌价损失 48. repair(s) and main
9、tenance (expense )修理维护费 49. manufacturing overhead-outsourced委托加工费 50. advertisement expense, advertisement广告费 51. general and administrative expenses管理费用 52. research and development expense 研发费用 53. other general and administrative expenses其他管理及总务费用 54. other research and development expenses 其他研究
10、发展费用 55. non-operating income (revenue) and expenses, other income(expense)营业外收入 及费用 56. investment income recognized under equity method 权益法下核算的投资收益 57. gain on market price recovery of short-term investment 短期投资市价转回所得 58. gain from price recovery of inventory 存货跌价回升利益 59. other non-operating reven
11、ue-other items 其他营业外收入-其他 60. investment loss recognized under equity method权益法下核算的投资损失 61. unrealized loss on reduction of short-term investments to market 短期投资未 实现跌价损失 62. loss on disposal of investments 处分投资损失 63. loss for market price decline and obsolete and slow-moving inventories 存 货跌价及呆滞损失 6
12、4. other non-operating expenses-other其他营业外支出-其他 65. income tax expense (or benefit) 所得税费用(或利益) 66. assets 资产 67. current assets 流动资产 68. cash on hand 库存现金 69. cash at banks 银行存款 70. cash in transit 在途现金 71. short-term investment 短期投资 72. short-term investments-stocks 短期投资-股票 73. short-term investmen
13、ts-other短期投资-其他 74. notes receivable 应收票据 75. discounted notes receivable 应收票据贴现 76. other notes receivable 其他应收票据77. other receivables其他应收款 78. income tax refund receivable 应收退税款 79. other receivables-other 其他应收款-其他 80. inventories存货 81. merchandise inventory 商品存货 82. consigned goods 寄销商品 83. goods
14、 in transit 在途商品 84. finished goods 产成品 85. consigned finished goods 寄销产成_品 86. by-products副产品 87. work in process 在产品 88. work in process-outsourced委托加工在产品 89. raw materials 原材料 90. supplies 物料 91. prepaid rents 预付租金 92. other prepaid expenses 其他预付费用 93. prepayments 预付款项 94. prepayment for purchase
15、s 预付货款 95. other prepayments其他预付款项 96. other current assets其他流动资产 97. VAT paid ( or input tax)进项税额 98. temporary payments暂付款 99. payment on behalf of others 代付款 100. advances to employees 员工借支 101. funds 基金 102. long-term investments 长期投资 103. long-term equity investments长期股权投资 104. land 土地 105. bui
16、ldings 房屋及建物 106. machinery and equipment 机(器)具及设备 107. machinery 机(器)具 108. leased assets 租赁资产 109. leasehold improvements 租赁资产改良支出 110. construction in progress 在建工程 111. prepayment for equipment 预付购置设备款 112. intangible assets无形资产 113. trademarks商标权 114. patents 专利权 115. franchise 特许权 116. copyright 著作权 117. goodwill 商誉 118. organization costs开办费 119. other intangibles其他无形资产 120. other intangible assets-other其他无形资产-其他121. other assets 其他资产 122. deferred assets 递延资产 123. deferred bond
