帳目名詞一、資產(chǎn)類Assets流動資產(chǎn)Current assets貨幣資金Cash and cash equivalents現(xiàn)金Cash銀行存款Cash in bank其他貨幣資金Other cash and cash equivalents外埠存款Other city Cash in bank銀行本票Cashier”s cheque銀行匯票Bank draft信用卡Credit card信用證保證金L/C Guarantee deposits存出投資款Refundable deposits短期投資Short-term investments股票Short-term investments - stock債券Short-term investments - corporate bonds基金Short-term investments - corporate fund其他Short-term investments - other短期投資跌價準備Short-term investments falling price reserves應(yīng)收款A(yù)ccount receivable應(yīng)收票據(jù)Note receivable銀行承兌匯票Bank acceptance商業(yè)承兌匯票Trade acceptance應(yīng)收股利Dividend receivable應(yīng)收利息Interest receivable應(yīng)收賬款A(yù)ccount receivable其他應(yīng)收款Other notes receivable壞賬準備Bad debt reserves預(yù)付賬款A(yù)dvance money應(yīng)收補貼款Cover deficit by state subsidies of receivable庫存資產(chǎn)Inventories物資采購Supplies purchasing原材料Raw materials包裝物Wrappage低值易耗品Low-value consumption goods材料成本差異Materials cost variance自制半成品Semi-Finished goods庫存商品Finished goods商品進銷差價Differences between purchasing and selling price委托加工物資Work in process - outsourced委托代銷商品Trust to and sell the goods on a commission basis受托代銷商品Commissioned and sell the goods on a commission basis存貨跌價準備Inventory falling price reserves分期收款發(fā)出商品Collect money and send out the goods by stages待攤費用Deferred and prepaid expenses長期投資Long-term investment長期股權(quán)投資Long-term investment on stocks股票投資Investment on stocks其他股權(quán)投資Other investment on stocks長期債權(quán)投資Long-term investment on bonds債券投資Investment on bonds其他債權(quán)投資Other investment on bonds長期投資減值準備Long-term investments depreciation reserves股權(quán)投資減值準備Stock rights investment depreciation reserves債權(quán)投資減值準備Bcreditor”s rights investment depreciation reserves委托貸款Entrust loans本金Principal利息Interest減值準備Depreciation reserves固定資產(chǎn)Fixed assets房屋Building建筑物Structure機器設(shè)備Machinery equipment運輸設(shè)備Transportation facilities工具器具Instruments and implement累計折舊Accumulated depreciation固定資產(chǎn)減值準備Fixed assets depreciation reserves房屋、建筑物減值準備Building/structure depreciation reserves機器設(shè)備減值準備Machinery equipment depreciation reserves工程物資Project goods and material專用材料Special-purpose material專用設(shè)備Special-purpose equipment預(yù)付大型設(shè)備款Prepayments for equipment為生產(chǎn)準備的工具及器具Preparative instruments and implement for fabricate在建工程Construction-in-process安裝工程Erection works在安裝設(shè)備Erecting equipment-in-process技術(shù)改造工程Technical innovation project大修理工程General overhaul project在建工程減值準備Construction-in-process depreciation reserves固定資產(chǎn)清理Liquidation of fixed assets無形資產(chǎn)Intangible assets專利權(quán)Patents非專利技術(shù)Non-Patents商標權(quán)Trademarks, Trade names著作權(quán)Copyrights土地使用權(quán)Tenure商譽Goodwill無形資產(chǎn)減值準備Intangible Assets depreciation reserves專利權(quán)減值準備Patent rights depreciation reserves商標權(quán)減值準備trademark rights depreciation reserves未確認融資費用Unacknowledged financial charges待處理財產(chǎn)損溢Wait deal assets loss or income待處理財產(chǎn)損溢Wait deal assets loss or income待處理流動資產(chǎn)損溢Wait deal intangible assets loss or income待處理固定資產(chǎn)損溢Wait deal fixed assets loss or incomeaccountant genaral會計主任account balancde結(jié)平的帳戶account bill帳單account books帳account classification帳戶分類account current往來帳account form of balance sheet帳戶式資產(chǎn)負債表account form of profit and loss statement帳戶式損益表account payable應(yīng)付帳款account receivable應(yīng)收帳款 account of payments支出表account of receipts收入表account title帳戶名稱，會計科目accounting year或financial year會計年度accounts payable ledger應(yīng)付款分類帳Accounting period（會計期間）are related to specifictime periods ,typically one year（通常是一年）資產(chǎn)負債表：balance sheet可以不大寫b利潤表： income statements (or statements of income)利潤分配表：retained earnings現(xiàn)金流量表：cash flows二、負債類Liability短期負債Current liability短期借款Short-term borrowing應(yīng)付票據(jù)Notes payable銀行承兌匯票Bank acceptance商業(yè)承兌匯票Trade acceptance應(yīng)付賬款A(yù)ccount payable預(yù)收賬款Deposit received代銷商品款Proxy sale goods revenue應(yīng)付工資Accrued wages應(yīng)付福利費Accrued welfarism應(yīng)付股利Dividends payable應(yīng)交稅金Tax payable應(yīng)交增值稅value added tax payable進項稅額Withholdings on VAT已交稅金Paying tax轉(zhuǎn)出未交增值稅Unpaid VAT changeover減免稅款Tax deduction銷項稅額Substituted money on VAT出口退稅Tax reimbursement for export進項稅額轉(zhuǎn)出Changeover withnoldings on VAT出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額Export deduct domestic sales goods tax轉(zhuǎn)出多交增值稅Overpaid VAT changeover未交增值稅Unpaid VAT應(yīng)交營業(yè)稅Business tax payable應(yīng)交消費稅Consumption tax payable應(yīng)交資源稅Resources tax payable應(yīng)交所得稅Income tax payable應(yīng)交土地增值稅Increment tax on land value payable應(yīng)交城市維護建設(shè)稅Tax for maintaining and building citiespayable應(yīng)交房產(chǎn)稅Housing property tax payable應(yīng)交土地使用稅Tenure tax payable應(yīng)交車船使用稅Vehicle and vessel usage license platetax(VVULPT) payable應(yīng)交個人所得稅Personal income tax payable其他應(yīng)交款Other fund in conformity with paying其他應(yīng)付款Other payables預(yù)提費用Drawing expense in advance其他負債Other liabilities待轉(zhuǎn)資產(chǎn)價值Pending changerover assets value預(yù)計負債Anticipation liabilities長期負債Long-term Liabilities長期借款Long-term loans一年內(nèi)到期的長期借款Long-term loans due within one year一年后到期的長期借款Long-term loans due over one year應(yīng)付債券Bonds payable債券面值Face value, Par value債券溢價Premium on bonds債券折價Discount on bonds應(yīng)計利息Accrued interest長期應(yīng)付款Long-term account payable應(yīng)付融資租賃款A(yù)ccrued financial lease outlay一年內(nèi)到期的長期應(yīng)付Long-term account payable due within one year一年后到期的長期應(yīng)付Long-term account payable over one year專項應(yīng)付款Special payable一年內(nèi)到期的專項應(yīng)付Long-term special payable due within one year一年后到期的專項應(yīng)付Long-term special payable over one year遞延稅款Deferral taxes所有者權(quán)益類OWNERS” EQUITY資本Capita實收資本(或股本) Paid-up capital(or stock)實收資本Paicl-up capital實收股本Paid-up stock已歸還投資Investment Returned公積資本公積Capital reserve資本(或股本)溢價Cpital(or Stock) premium接受捐贈非現(xiàn)金資產(chǎn)準備Receive non-cash donate reserve股權(quán)投資準備Stock right investment reserves撥款轉(zhuǎn)入Allocate sums changeover in外幣資本折算差額Foreign currency capital其他資本公積Other capital reserve盈余公積Surplus reserves法定盈余公積Legal surplus任意盈余公積Free surplus reserves法定公益金Legal public welfare fund儲備基金Reserve fund企業(yè)發(fā)展基金Enterprise expension fund利潤歸還投資Profits capitalizad on return of investment利潤Profits本年利潤Current year profits利潤分配Profit distribution其他轉(zhuǎn)入Other chengeover in提取法定盈余公積Withdrawal legal surplus提取法定公益金Withdrawal legal public welfare funds提取儲備基金Withdrawal reserve fund提取企業(yè)發(fā)展基金Withdrawal reserve for business expansion提取職工獎勵及福利基金Withdrawal staff and workers” bonus andwelfare fund利潤歸還投資Profits capitalizad on return of investment應(yīng)付優(yōu)先股股利Preferred Stock dividends payable提取任意盈余公積Withdrawal other common accumulation fund應(yīng)付普通股股利Common Stock dividends payable轉(zhuǎn)作資本(或股本)的普通股股利Common Stock dividends change toassets(or stock)未分配利潤Undistributed profit四、成本類Cost生產(chǎn)成本Cost of manufacture基本生產(chǎn)成本Base cost of manufacture輔助生產(chǎn)成本Auxiliary cost of manufacture制造費用Manufacturing overhead材料費Materials管理人員工資Executive Salaries獎金Wages退職金Retirement allowance補貼Bonus外保勞務(wù)費Outsourcing fee福利費Employee benefits/welfare會議費Coferemce加班餐費Special duties市內(nèi)交通費Business traveling通訊費Correspondence電話費Correspondence水電取暖費Water and Steam稅費Taxes and dues租賃費Rent管理費Maintenance車輛維護費Vehicles maintenance油料費Vehicles maintenance培訓(xùn)費Education and training接待費Entertainment圖書、印刷費Books and printing運費Transpotation保險費Insurance premium支付手續(xù)費Commission雜費Sundry charges折舊費Depreciation expense機物料消耗Article of consumption勞動保護費Labor protection fees季節(jié)性停工損失Loss on seasonality cessation勞務(wù)成本Service costs五、損益類Profit and loss收入Income業(yè)務(wù)收入OPERATING INCOME主營業(yè)務(wù)收入Prime operating revenue產(chǎn)品銷售收入Sales revenue服務(wù)收入Service revenue其他業(yè)務(wù)收入Other operating revenue材料銷售Sales materials代購代售包裝物出租Wrappage lease出讓資產(chǎn)使用權(quán)收入Remise right of assets revenue返還所得稅Reimbursement of income tax其他收入Other revenue投資收益Investment income短期投資收益Current investment income長期投資收益Long-term investment income計提的委托貸款減值準備Withdrawal of entrust loans reserves補貼收入Subsidize revenue國家扶持補貼收入Subsidize revenue from country其他補貼收入Other subsidize revenue營業(yè)外收入NON-OPERATING INCOME非貨幣性交易收益Non-cash deal income現(xiàn)金溢余Cash overage處置固定資產(chǎn)凈收益Net income on disposal of fixed assets出售無形資產(chǎn)收益Income on sales of intangible assets固定資產(chǎn)盤盈Fixed assets inventory profit罰款凈收入Net amercement income支出Outlay業(yè)務(wù)支出Revenue charges主營業(yè)務(wù)成本Operating costs產(chǎn)品銷售成本Cost of goods sold服務(wù)成本Cost of service主營業(yè)務(wù)稅金及附加Tax and associate charge營業(yè)稅Sales tax消費稅Consumption tax城市維護建設(shè)稅Tax for maintaining and building cities資源稅Resources tax土地增值稅Increment tax on land value5405其他業(yè)務(wù)支出Other business expense銷售其他材料成本Other cost of material sale其他勞務(wù)成本Other cost of service其他業(yè)務(wù)稅金及附加費Other tax and associate charge費用Expenses營業(yè)費用Operating expenses代銷手續(xù)費Consignment commission charge運雜費Transpotation保險費Insurance premium展覽費Exhibition fees廣告費Advertising fees管理費用Adminisstrative expenses職工工資Staff Salaries修理費Repair charge低值易耗攤銷Article of consumption辦公費Office