最新会计科目英语词汇大全

最新会计科目英语词汇大全othercashandcashequivalents1118其它现金及约当现金short-terminvestments-short-termnotesandbills1122短期投资-短期票券short-terminvestments-governmentbonds1123短期投资-政府债券short-terminvestments-beneficiarycertificates1124短期投资-受益凭证short-terminvestments-corporatebonds1125短期投资-公司债allowanceforreductionofshort-terminvestmenttomarket1129备抵短期投资跌价损失notesreceivable-relatedparties1137应收票据-关系人allowanceforuncollectibleaccounts-notesreceivable1139备抵呆帐－应收票据installmentaccountsreceivable1142应收分期帐款accountsreceivable-relatedparties1147应收帐款-关系人allowanceforuncollectibleaccounts-accountsreceivable1149备抵呆帐－应收帐款forwardexchangecontractreceivable1181应收出售远汇款forwardexchangecontractreceivable-foreigncurrencies1182应收远汇款-外币discountonforwardex-changecontract1183买卖远汇折价otherreceivables-relatedparties1187其它应收款-关系人allowanceforuncollectibleaccounts-otherreceivables1189备抵呆帐-其它应收款allowanceforreductionofinventorytomarket1219备抵存货跌价损失materialsandsuppliesintransit1228在途原物料allowanceforreductionofinventorytomarket1229备抵存货跌价损失excessVATpaid(oroverpaidVAT)1282留抵税额certificateofdeposit-restricted1287受限制存款deferredforeignexchangelosses1292递延兑换损失owners'(stockholders')currentaccount1293业主(股东)往来fundsandlong-terminvestments13基金及长期投资redemptionfund(orsinkingfund)1311偿债基金fundforimprovementandexpansion1312改良及扩充基金long-termrealestatein-vestments1323长期不动产投资cashsurrendervalueoflifeinsurance1324人寿保险现金解约价值allowanceforexcessofcostovermarketvalueoflong-terminvestments1329备抵长期投资跌价损失property,plant,andequipment14~15固定资产landimprovements-revaluationincrements1428土地改良物-重估增值accumulateddepreciation-landimprovements1429累积折旧-土地改良物buildings-revaluationincrements1438房屋及建物-重估增值accumulateddepreciation-buildings1439累积折旧-房屋及建物machinery-revaluationincrements1448机(器)具-重估增值accumulateddepreciation-machinery1449累积折旧-机(器)具accumulateddepreciation-leasedassets1519累积折旧-租赁资产accumulateddepreciation-leaseholdimprovements1529累积折旧-租赁权益改良constructioninprogressandprepaymentsforequipment156未完工程及预付购置设备款miscellaneousproperty,plant,andequipment158杂项固定资产miscellaneousproperty,plant,andequipment1581杂项固定资产miscellaneousproperty,plant,andequipment-revaluationincrements1588杂项固定资产-重估增值accumulateddepreciation-miscellaneousproperty,plant,andequipment1589累积折旧-杂项固定资产naturalresources-revaluationincrements1618天然资源-重估增值accumulateddepletion-naturalresources1619累积折耗-天然资源long-termnotes,accountsandoverduereceivables184长期应收票据及款项与催收帐款long-termnotes,accountsandoverduereceivables-relatedparties1847长期应收票据及款项与催收帐款-关系人allowanceforuncollectibleaccounts-long-termnotes,accountsandoverduereceivables1849备抵呆帐-长期应收票据及款项与催收帐款assetsleasedtoothers-incrementalvaluefromrevaluation1858出租资产-重估增值accumulateddepreciation-assetsleasedtoothers1859累积折旧-出租资产certificateofdeposit-restricted1881受限制存款short-termborrowings-employees2115短期借款-员工short-termborrowings-relatedparties2117短期借款-关系人short-termnotesandbillspayable212应付短期票券othershort-termnotesandbillspayable2128其它应付短期票券discountonshort-termnotesandbillspayable2129应付短期票券折价accountspayable-relatedparties2147应付帐款-关系人forwardexchangecontractpayable2181应付购入远汇款forwardexchangecontractpayable-foreigncurrencies2182应付远汇款-外币premiumonforwardexchangecontract2183买卖远汇溢价payablesonlandandbuildingpurchased2184应付土地房屋款compensationpayabletodirectorsandsupervisors2193应付董监事酬劳salesrevenuereceivedinadvance2261预收货款long-termliabilities-currentportion227一年或一营业周期内到期长期负债corporatebondspayable-currentportion2271一年或一营业周期内到期公司债long-termloanspayable-currentportion2272一年或一营业周期内到期长期借款long-termnotesandaccountspayableduewithinoneyearoroneoperatingcycle2273一年或一营业周期内到期长期应付票据及款项long-termnotesandaccountspayablestorelatedparties-currentportion2277一年或一营业周期内到期长期应付票据及款项-关系人otherlong-termlia-bilities-currentportion2278其它一年或一营业周期内到期长期负债deferredincometaxliabilities2291递延所得税负债othercurrentliabilities-others2298其它流动负债-其它premium(discount)oncorporatebondspayable2319应付公司债溢(折)价long-termloanspayable-employees2325长期借款-员工long-termloanspayable-relatedparties2327长期借款-关系人long-termnotesandaccountspayable233长期应付票据及款项long-termcapitalleaseliabilities2333长期应付租赁负债Long-termnotesandaccountspayable-relatedparties2337长期应付票据及款项-关系人accruedliabilitiesforlandvalueincrementtax234估计应付土地增值税estimatedaccruedlandvalueincrementaltaxpay-able2341估计应付土地增值税otherlong-termliabilities-other2388其它长期负债-其它deferredincometaxliabilities2814递延所得税负债miscellaneousliabilities-other2888杂项负债-其它stockdividendstobedistributed3114待分配股票股利paid-incapitalinexcessofpar321股票溢价paid-incapitalinexcessofpar-commonstock3211普通股股票溢价paid-incapitalinexcessofpar-preferredstock3212特别股股票溢价capitalsurplusfromassetsrevaluation323资产重估增值准备capitalsurplusfromassetsrevaluation3231资产重估增值准备capitalsurplusfromgainondisposalofassets324处分资产溢价公积capitalsurplusfromgainondisposalofassets3241处分资产溢价公积capitalsurplusfrombusinesscombination325合并公积capitalsurplusfrombusinesscombination3251合并公积otheradditionalpaid-incapital328其它资本公积additionalpaid-incapitalfrominvesteeunderequitymethod3281权益法长期股权投资资本公积additionalpaid-incapital-treasurystocktrans-actions3282资本公积-库藏股票交易retainedearnings(accumulateddeficit)33保留盈余(或累积亏损)improvementandexpansionreserve3322改良扩充准备specialreserveforredemptionofliabilities3323偿债准备retainedearnings-unappropriated(oraccumulateddeficit)335未分配盈余(或累积亏损)netincomeorlossforcurrentperiod3353本期损益unrealizedlossonmarketvaluedeclineoflong-termequityinvestments341长期股权投资未实现跌价损失unrealizedlossonmarketvaluedeclineoflong-termequityinvestments3411长期股权投资未实现跌价损失cumulativetranslationadjustment342累积换算调整数cumulativetranslationadjustments3421累积换算调整数netlossnotrecognizedaspensioncost343未认列为退休金成本之净损失netlossnotrecognizedaspensioncosts3431未认列为退休金成本之净损失chargesonpurchasedmerchandise5124进货折让repair(s)andmaintenance(expense)5157修缮费manufacturingoverhead-outsourced5163加工费repair(s)andmaintenance(expense)6157修缮费advertisementexpense,advertisement6159广告费general&administrativeexpenses62管理及总务费用general&administrativeexpenses625~628管理及总务费用repair(s)andmaintenance(expense)6257修缮费advertisementexpense,advertisement6259广告费researchanddevelopmentexpense6274研究发展费用othergeneralandadministrativeexpenses6288其它管理及总务费用researchanddevelopmentexpenses63研究发展费用researchanddevelopmentexpenses635~638研究发展费用repair(s)andmaintenance(expense)6357修缮费otherresearchanddevelopmentexpenses6378其它研究发展费用non-operatingrevenueandexpenses,otherincome(expense)7营业外收入及费用investmentincomerecognizedunderequitymethod7121权益法认列之投资收益gainonmarketpricerecoveryofshort-terminvestment7123短期投资市价回升利益gainondisposalofinvestments714处分投资收益gainondisposalofinvestments7141处分投资收益gainfrompricerecoveryofinventory7486存货跌价回升利益othernon-operatingrevenue-otheritems7488其它营业外收入-其它investmentlossrecog-nizedunderequitymethod7521权益法认列之投资损失unrealizedlossonreductionofshort-terminvestmentstomarket7523短期投资未实现跌价损失lossondisposalofinvestments754处分投资损失lossondisposalofinvestments7541处分投资损失lossformarketpricedeclineandobsoleteandslow-movinginventories7886存货跌价及呆滞损失othernon-operatingexpenses-other7888其它营业外费用-其它incometaxexpense(orbenefit)8所得税费用(或利益)incometaxexpense(orbenefit)81所得税费用(或利益)incometaxexpense(orbenefit)811所得税费用(或利益)incometaxexpense(orbenefit)8111所得税费用（或利益）gain(loss)fromdiscontinuedoperations91停业部门损益income(loss)fromoperationsofdiscontinuedsegments911停业部门损益-停业前营业损益income(loss)fromoperationsofdiscontinuedsegment9111停业部门损益-停业前营业损益gain(loss)fromdisposalofdiscontinuedsegments912停业部门损益-处分损益gain(loss)fromdisposalofdiscontinuedsegment9121停业部门损益-处分损益cumulativeeffectofchangesinaccountingprinciples93会计原则变动累积影响数cumulativeeffectofchangesinaccountingprinciples931会计原则变动累积影响数cumulativeeffectofchangesinaccountingprinciples9311会计原则变动累积影响数assets1资产currentassets11~12流动资产cashandcashequivalents111现金及约当现金cashonhand1111库存现金pettycash/revolvingfunds1112零用金/周转金cashinbanks1113银行存款cashintransit1116在途现金cashequivalents1117约当现金short-terminvestment112短期投资short-terminvestments-stock1121短期投资-股票short-terminvestments-other1128短期投资-其它notesreceivable113应收票据notesreceivable1131应收票据discountednotesreceivable1132应收票据贴现othernotesreceivable1138其它应收票据accountsreceivable114应收帐款accountsreceivable1141应收帐款otherreceivables118其它应收款earnedrevenuereceivable1184应收收益incometaxrefundreceivable1185应收退税款otherreceivables-other1188其它应收款-其它inventories121~122存货merchandiseinventory1211商品存货consignedgoods1212寄销商品goodsintransit1213在途商品finishedgoods1221制成品consignedfinishedgoods1222寄销制成品by-products1223副产品workinprocess1224在制品workinprocess-outsourced1225委外加工rawmaterials1226原料supplies1227物料prepaidexpenses125预付费用prepaidpayroll1251预付薪资prepaidrents1252预付租金prepaidinsurance1253预付保险费officesupplies1254用品盘存prepaidincometax1255预付所得税otherprepaidexpenses1258其它预付费用prepayments126预付款项prepaymentforpurchases1261预付货款otherprepayments1268其它预付款项othercurrentassets128~129其它流动资产VATpaid(orinputtax)1281进项税额temporarypayments1283暂付款paymentonbehalfofothers1284代付款advancestoemployees1285员工借支refundabledeposits1286存出保证金deferredincometaxassets1291递延所得税资产currentaccountwithothers1294同业往来othercurrentassets-other1298其它流动资产-其它funds131基金contingencyfund1313意外损失准备基金pensionfund1314退休基金otherfunds1318其它基金long-terminvestments132长期投资long-termequityinvestments1321长期股权投资long-termbondinvestments1322长期债券投资otherlong-terminvestments1328其它长期投资land141土地land1411土地land-revaluationincrements1418土地-重估增值landimprovements142土地改良物landimprovements1421土地改良物buildings143房屋及建物buildings1431房屋及建物machineryandequipment144~146机(器)具及设备machinery1441机(器)具leasedassets151租赁资产leasedassets1511租赁资产leaseholdimprovements152租赁权益改良leaseholdimprovements1521租赁权益改良constructioninprogress1561未完工程prepaymentforequipment1562预付购置设备款depletableassets16递耗资产depletableassets161递耗资产naturalresources1611天然资源intangibleassets17无形资产trademarks171商标权trademarks1711商标权patents172专利权patents1721专利权franchise173特许权franchise1731特许权copyright174著作权copyright1741著作权computersoftware175计算机软件computersoftwarecost1751计算机软件goodwill176商誉goodwill1761商誉organizationcosts177开办费organizationcosts1771开办费otherintangibles178其它无形资产deferredpensioncosts1781递延退休金成本leaseholdimprovements1782租赁权益改良otherintangibleassets-other1788其它无形资产-其它otherassets18其它资产deferredassets181递延资产deferredbondissuancecosts1811债券发行成本long-termprepaidrent1812长期预付租金long-termprepaidinsurance1813长期预付保险费deferredincometaxassets1814递延所得税资产prepaidpensioncost1815预付退休金otherdeferredassets1818其它递延资产idleassets182闲置资产idleassets1821闲置资产long-termnotesreceivable1841长期应收票据long-termaccountsreceivable1842长期应收帐款overduereceivables1843催收帐款otherlong-termreceivables1848其它长期应收款项assetsleasedtoothers185出租资产assetsleasedtoothers1851出租资产refundabledeposit186存出保证金refundabledeposits1861存出保证金miscellaneousassets188杂项资产 miscellaneousassets-other1888杂项资产-其它liabilities2负债currentliabilities21~22流动负债short-termborrowings(debt)211短期借款bankoverdraft2111银行透支bankloan2112银行借款short-termborrowings-owners2114短期借款-业主short-termborrowings-other2118短期借款-其它commercialpaperpayable2121应付商业本票bankacceptance2122银行承兑汇票notespayable213应付票据notespayable2131应付票据notespayable-relatedparties2137应付票据-关系人othernotespayable2138其它应付票据accountspayable214应付帐款accountspayable2141应付帐款incometaxespayable216应付所得税incometaxpayable2161应付所得税accruedexpenses217应付费用accruedpayroll2171应付薪工accruedrentpayable2172应付租金accruedinterestpayable2173应付利息accruedVATpayable2174应付营业税accruedtaxespayable-other2175应付税捐-其它otheraccruedexpensespayable2178其它应付费用otherpayables218~219其它应付款Payablesonequipment2185应付设备款otherpayables-relatedparties2187其它应付款-关系人dividendpayable2191应付股利bonuspayable2192应付红利otherpayables-other2198其它应付款-其它advancereceipts 226预收款项revenuereceivedinadvance2262预收收入otheradvancereceipts2268其它预收款othercurrentliabilities228~229其它流动负债VATreceived(oroutputtax)2281销项税额temporaryreceipts2283暂收款receiptsundercustody2284代收款estimatedwarrantyliabilities2285估计售后服务/保固负债deferredforeignexchangegain2292递延兑换利益owners'currentaccount2293业主(股东)往来currentaccountwithothers2294同业往来long-termliabilities23长期负债corporatebondspayable231应付公司债corporatebondspayable2311应付公司债long-termloanspayable232长期借款long-termloanspayable-bank2321长期银行借款long-termloanspayable-owners2324长期借款-业主long-termloanspayable-other2328长期借款-其它long-termnotespayable2331长期应付票据long-termaccountspay-able2332长期应付帐款otherlong-termpayables2338其它长期应付款项accruedpensionliabilities235应计退休金负债accruedpensionliabilities2351应计退休金负债otherlong-termliabilities238其它长期负债otherliabilities28其它负债deferredliabilities281递延负债deferredrevenue2811递延收入otherdeferredliabilities2818其它递延负债depositsreceived286存入保证金guaranteedepositreceived2861存入保证金miscellaneousliabilities288杂项负债owners'equity3业主权益capital31资本capital311资本（或股本）capital-commonstock3111普通股股本capital-preferredstock3112特别股股本capitalcollectedinadvance3113预收股本capital3115资本additionalpaid-incapital32资本公积donatedsurplus326受赠公积donatedsurplus3261受赠公积legalreserve331法定盈余公积legalreserve3311法定盈余公积specialreserve332特别盈余公积contingencyreserve3321意外损失准备otherspecialreserve3328其它特别盈余公积accumulatedprofitorloss3351累积盈亏priorperiodadjustments3352前期损益调整equityadjustments34权益调整treasurystock35库藏股treasurystock351库藏股treasurystock3511库藏股minorityinterest36少数股权minorityinterest361少数股权minorityinterest3611少数股权operatingrevenue4营业收入salesrevenue41销货收入salesrevenue411销货收入salesrevenue4111销货收入installmentsalesrevenue4112分期付款销货收入salesreturn417销货退回salesreturn4171销货退回salesallowances419销货折让salesdiscountsandallowances4191销货折让servicerevenue46劳务收入servicerevenue461劳务收入servicerevenue4611劳务收入agencyrevenue47业务收入agencyrevenue471业务收入agencyrevenue4711业务收入otheroperatingrevenue48其它营业收入otheroperatingrevenue488其它营业收入-其它otheroperatingrevenue-other4888其它营业收入-其它operatingcosts5营业成本costofgoodssold51销货成本costofgoodssold511销货成本costofgoodssold5111销货成本installmentcostofgoodssold5112分期付款销货成本purchases512进货purchases5121进货purchaseexpenses5122进货费用purchasereturns5123进货退出materialspurchased513进料materialpurchased5131进料chargesonpurchasedmaterial5132进料费用materialpurchasereturns5133进料退出materialpurchaseallowances5134进料折让directlabor514直接人工directlabor5141直接人工manufacturingoverhead515~518制造费用indirectlabor5151间接人工rentexpense,rent5152租金支出officesupplies(expense)5153文具用品travellingexpense,travel5154旅费shippingexpenses,freight5155运费postage(expenses)5156邮电费packingexpenses5158包装费utilities(expense)5161水电瓦斯费insurance(expense)5162保险费taxes5166税捐depreciationexpense5168折旧variousamortization5169各项耗竭及摊提meal(expenses)5172伙食费employeebenefits/welfare5173职工福利training(expense)5176训练费indirectmaterials5177间接材料othermanufacturingexpenses5188其它制造费用ervicecosts56劳务成本制servicecosts561劳务成本servicecosts5611劳务成本gencycosts57业务成本agencycosts571业务成本agencycosts5711业务成本otheroperatingcosts58其它营业成本otheroperatingcosts-other588其它营业成本-其它otheroperatingcosts-other5888其它营业成本-其它operatingexpenses6营业费用sellingexpenses61推销费用sellingexpenses615~618推销费用payrollexpense6151薪资支出rentexpense,rent6152租金支出officesupplies(expense)6153文具用品travellingexpense,travel6154旅费shippingexpenses,freight6155运费postage(expenses)6156邮电费utilities(expense)6161水电瓦斯费insurance(expense)6162保险费entertainment(expense)6164交际费donation(expense)6165捐赠taxes6166税捐lossonuncollectibleaccounts6167呆帐损失depreciationexpense6168折旧variousamortization6169各项耗竭及摊提meal(expenses)6172伙食费employeebenefits/welfare6173职工福利commission(expense)6175佣金支出training(expense)6176训练费othersellingexpenses6188其它推销费用payrollexpense6251薪资支出rentexpense,rent6252租金支出officesupplies6253文具用品travellingexpense,travel6254旅费shippingexpenses,freight6255运费postage(expenses)6256邮电费utilities(expense)6261水电瓦斯费insurance(expense)6262保险费entertainment(expense)6264交际费donation(expense)6265捐赠taxes6266税捐lossonuncollectibleaccounts6267呆帐损失depreciationexpensea6268折旧variousamortization6269各项耗竭及摊提lossonexportsales6271外销损失meal(expenses)6272伙食费employeebenefits/welfare6273职工福利commission(expense)6275佣金支出training(expense)6276训练费professionalservicefees6278劳务费payrollexpense6351薪资支出rentexpense,rent6352租金支出officesupplies6353文具用品travellingexpense,travel6354旅费shippingexpenses,freight6355运费postage(expenses)6356邮电费utilities(expense)6361水电瓦斯费insurance(expense)6362保险费entertainment(expense)6364交际费taxes6366税捐depreciationexpense6368折旧variousamortization6369各项耗竭及摊提meal(expenses)6372伙食费employeebenefits/welfare6373职工福利training(expense)6376训练费non-operatingrevenue71~74营业外收入interestrevenue711利息收入interestrevenue/income7111利息收入investmentincome712投资收益dividendsincome7122股利收入foreignexchangegain713兑换利益foreignexchangegain7131兑换利益gainondisposalofassets715处分资产溢价收入gainondisposalofassets7151处分资产溢价收入othernon-operatingrevenue748其它营业外收入donationincome7481捐赠收入rentrevenue/income7482租金收入commissionrevenue/income7483佣金收入revenuefromsaleofscraps7484出售下脚及废料收入gainonphysicalinventory7485存货盘盈gainonreversalofbaddebts7487坏帐转回利益non-operatingexpenses75~78营业外费用interestexpense751利息费用interestexpense7511利息费用investmentloss752投资损失foreignexchangeloss753兑换损失foreignexchangeloss7531兑换损失lossondisposalofassets755处分资产损失lossondisposalofassets7551处分资产损失othernon-operatingexpenses788其它营业外费用lossonworkstoppages7881停工损失casualtyloss7882灾害损失lossonphysicalinventory7885存货盘损nonrecurringgainorloss9非经常营业损益extraordinarygainorloss92非常损益extraordinarygainorloss921非常损益extraordinarygainorloss9211非常损益minorityinterestincome94少数股权净利minorityinterestincome941少数股权净利minorityinterestincome9411少数股权净利