財(cái)務(wù)英語基礎(chǔ)詞匯表

1資產(chǎn)assets11~12流動資產(chǎn)currentassets111現(xiàn)金及約當(dāng)現(xiàn)金cashandcashequivalents1111庫存現(xiàn)金cashonhand1112零用金/周轉(zhuǎn)金pettycash/revolvingfunds1113銀行存款cashinbanks1116在途現(xiàn)金cashintransit1117約當(dāng)現(xiàn)金cashequivalents1118其它現(xiàn)金及約當(dāng)現(xiàn)金othercashandcashequivalents112短期投資short-terminvestment1121短期投資-股票short-terminvestments-stock1122短期投資-短期票券short-terminvestments-short-termnotesandbills1123短期投資-政府債券short-terminvestments-governmentbonds1124短期投資-受益憑證short-terminvestments-beneficiarycertificates1125短期投資-公司債short-terminvestments-corporatebonds1128短期投資-其它short-terminvestments-other1129備抵短期投資跌價損失allowanceforreductionofshort-terminvestmenttomarket113應(yīng)收票據(jù)notesreceivable1131應(yīng)收票據(jù)notesreceivable1132應(yīng)收票據(jù)貼現(xiàn)discountednotesreceivable1137應(yīng)收票據(jù)-關(guān)系人notesreceivable-relatedparties1138其它應(yīng)收票據(jù)othernotesreceivable1139備抵呆帳－應(yīng)收票據(jù)allowanceforuncollectibleaccounts-notesreceivable114應(yīng)收帳款accountsreceivable1141應(yīng)收帳款accountsreceivable1142應(yīng)收分期帳款installmentaccountsreceivable1147應(yīng)收帳款-關(guān)系人accountsreceivable-relatedparties1149備抵呆帳－應(yīng)收帳款allowanceforuncollectibleaccounts-accountsreceivable118其它應(yīng)收款otherreceivables1181應(yīng)收出售遠(yuǎn)匯款forwardexchangecontractreceivable1182應(yīng)收遠(yuǎn)匯款-外幣forwardexchangecontractreceivable-foreigncurrencies1183買賣遠(yuǎn)匯折價discountonforwardex-changecontract1184應(yīng)收收益earnedrevenuereceivable1185應(yīng)收退稅款incometaxrefundreceivable1187其它應(yīng)收款-關(guān)系人otherreceivables-relatedparties1188其它應(yīng)收款-其它otherreceivables-other1189備抵呆帳-其它應(yīng)收款allowanceforuncollectibleaccounts-otherreceivables121~122存貨inventories1211商品存貨merchandiseinventory1212寄銷商品consignedgoods1213在途商品goodsintransit1219備抵存貨跌價損失allowanceforreductionofinventorytomarket1221制成品finishedgoods1222寄銷制成品consignedfinishedgoods1223副產(chǎn)品by-products1224在制品workinprocess1225委外加工workinprocess-outsourced1226原料rawmaterials1227物料supplies1228在途原物料materialsandsuppliesintransit1229備抵存貨跌價損失allowanceforreductionofinventorytomarket125預(yù)付費(fèi)用prepaidexpenses1251預(yù)付薪資prepaidpayroll1252預(yù)付租金prepaidrents1253預(yù)付保險(xiǎn)費(fèi)prepaidinsurance1254用品盤存officesupplies1255預(yù)付所得稅prepaidincometax1258其它預(yù)付費(fèi)用otherprepaidexpenses126預(yù)付款項(xiàng)prepayments1261預(yù)付貨款prepaymentforpurchases1268其它預(yù)付款項(xiàng)otherprepayments128~129其它流動資產(chǎn)othercurrentassets1281進(jìn)項(xiàng)稅額VATpaid(orinputtax)1282留抵稅額excessVATpaid(oroverpaidVAT)1283暫付款temporarypayments1284代付款paymentonbehalfofothers1285員工借支advancestoemployees1286存出保證金refundabledeposits1287受限制存款certificateofdeposit-restricted1291遞延所得稅資產(chǎn)deferredincometaxassets1292遞延兌換損失deferredforeignexchangelosses1293業(yè)主(股東)往來owners(stockholders)currentaccount1294同業(yè)往來currentaccountwithothers1298其它流動資產(chǎn)-其它othercurrentassets-other13基金及長期投資fundsandlong-terminvestments131基金funds1311償債基金redemptionfund(orsinkingfund)1312改良及擴(kuò)充基金fundforimprovementandexpansion1313意外損失準(zhǔn)備基金contingencyfund1314退休基金pensionfund1318其它基金otherfunds132長期投資long-terminvestments1321長期股權(quán)投資long-termequityinvestments1322長期債券投資long-termbondinvestments1323長期不動產(chǎn)投資long-termrealestatein-vestments1324人壽保險(xiǎn)現(xiàn)金解約價值cashsurrendervalueoflifeinsurance1328其它長期投資otherlong-terminvestments1329備抵長期投資跌價損失allowanceforexcessofcostovermarketvalueoflong-terminvestments14~15固定資產(chǎn)property,plant,andequipment141土地land1411土地land1418土地-重估增值land-revaluationincrements142土地改良物landimprovements1421土地改良物landimprovements1428土地改良物-重估增值landimprovements-revaluationincrements1429累積折舊-土地改良物accumulateddepreciation-landimprovements143房屋及建物buildings1431房屋及建物buildings1438房屋及建物-重估增值buildings-revaluationincrements1439累積折舊-房屋及建物accumulateddepreciation-buildings144~146機(jī)(器)具及設(shè)備machineryandequipment1441機(jī)(器)具machinery1448機(jī)(器)具-重估增值machinery-revaluationincrements1449累積折舊-機(jī)(器)具accumulateddepreciation-machinery151租賃資產(chǎn)leasedassets1511租賃資產(chǎn)leasedassets1519累積折舊-租賃資產(chǎn)accumulateddepreciation-leasedassets152租賃權(quán)益改良leaseholdimprovements1521租賃權(quán)益改良leaseholdimprovements1529累積折舊-租賃權(quán)益改良accumulateddepreciation-leaseholdimprovements156未完工程及預(yù)付購置設(shè)備款constructioninprogressandprepaymentsforequipment1561未完工程constructioninprogress1562預(yù)付購置設(shè)備款prepaymentforequipment158雜項(xiàng)固定資產(chǎn)miscellaneousproperty,plant,andequipment1581雜項(xiàng)固定資產(chǎn)miscellaneousproperty,plant,andequipment1588雜項(xiàng)固定資產(chǎn)-重估增值miscellaneousproperty,plant,andequipment-revaluationincrements1589累積折舊-雜項(xiàng)固定資產(chǎn)accumulateddepreciation-miscellaneousproperty,plant,andequipment16遞耗資產(chǎn)depletableassets161遞耗資產(chǎn)depletableassets1611天然資源naturalresources1618天然資源-重估增值naturalresources-revaluationincrements1619累積折耗-天然資源accumulateddepletion-naturalresources17無形資產(chǎn)intangibleassets171商標(biāo)權(quán)trademarks1711商標(biāo)權(quán)trademarks172專利權(quán)patents1721專利權(quán)patents173特許權(quán)franchise1731特許權(quán)franchise174著作權(quán)copyright1741著作權(quán)copyright175計(jì)算機(jī)軟件computersoftware1751計(jì)算機(jī)軟件computersoftwarecost176商譽(yù)goodwill1761商譽(yù)goodwill177開辦費(fèi)organizationcosts1771開辦費(fèi)organizationcosts178其它無形資產(chǎn)otherintangibles1781遞延退休金成本deferredpensioncosts1782租賃權(quán)益改良leaseholdimprovements1788其它無形資產(chǎn)-其它otherintangibleassets-other18其它資產(chǎn)otherassets181遞延資產(chǎn)deferredassets1811債券發(fā)行成本deferredbondissuancecosts1812長期預(yù)付租金long-termprepaidrent1813長期預(yù)付保險(xiǎn)費(fèi)long-termprepaidinsurance1814遞延所得稅資產(chǎn)deferredincometaxassets1815預(yù)付退休金prepaidpensioncost1818其它遞延資產(chǎn)otherdeferredassets182閑置資產(chǎn)idleassets1821閑置資產(chǎn)idleassets184長期應(yīng)收票據(jù)及款項(xiàng)與催收帳款long-termnotes,accountsandoverduereceivables1841長期應(yīng)收票據(jù)long-termnotesreceivable1842長期應(yīng)收帳款long-termaccountsreceivable1843催收帳款overduereceivables1847長期應(yīng)收票據(jù)及款項(xiàng)與催收帳款-關(guān)系人long-termnotes,accountsandoverduereceivables-relatedparties1848其它長期應(yīng)收款項(xiàng)otherlong-termreceivables1849備抵呆帳-長期應(yīng)收票據(jù)及款項(xiàng)與催收帳款allowanceforuncollectibleaccounts-long-termnotes,accountsandoverduereceivables185出租資產(chǎn)assetsleasedtoothers1851出租資產(chǎn)assetsleasedtoothers1858出租資產(chǎn)-重估增值assetsleasedtoothers-incrementalvaluefromrevaluation1859累積折舊-出租資產(chǎn)accumulateddepreciation-assetsleasedtoothers186存出保證金refundabledeposit1861存出保證金refundabledeposits188雜項(xiàng)資產(chǎn)miscellaneousassets1881受限制存款certificateofdeposit-restricted1888雜項(xiàng)資產(chǎn)-其它miscellaneousassets-other2負(fù)債liabilities21~22流動負(fù)債currentliabilities211短期借款short-termborrowings(debt)2111銀行透支bankoverdraft2112銀行借款bankloan2114短期借款-業(yè)主short-termborrowings-owners2115短期借款-員工short-termborrowings-employees2117短期借款-關(guān)系人short-termborrowings-relatedparties2118短期借款-其它short-termborrowings-other212應(yīng)付短期票券short-termnotesandbillspayable2121應(yīng)付商業(yè)本票commercialpaperpayable2122銀行承兌匯票bankacceptance2128其它應(yīng)付短期票券othershort-termnotesandbillspayable2129應(yīng)付短期票券折價discountonshort-termnotesandbillspayable213應(yīng)付票據(jù)notespayable2131應(yīng)付票據(jù)notespayable2137應(yīng)付票據(jù)-關(guān)系人notespayable-relatedparties2138其它應(yīng)付票據(jù)othernotespayable214應(yīng)付帳款accountspayable2141應(yīng)付帳款accountspayable2147應(yīng)付帳款-關(guān)系人accountspayable-relatedparties216應(yīng)付所得稅incometaxespayable2161應(yīng)付所得稅incometaxpayable217應(yīng)付費(fèi)用accruedexpenses2171應(yīng)付薪工accruedpayroll2172應(yīng)付租金accruedrentpayable2173應(yīng)付利息accruedinterestpayable2174應(yīng)付營業(yè)稅accruedVATpayable2175應(yīng)付稅捐-其它accruedtaxespayable-other2178其它應(yīng)付費(fèi)用otheraccruedexpensespayable218~219其它應(yīng)付款otherpayables2181應(yīng)付購入遠(yuǎn)匯款forwardexchangecontractpayable2182應(yīng)付遠(yuǎn)匯款-外幣forwardexchangecontractpayable-foreigncurrencies2183買賣遠(yuǎn)匯溢價premiumonforwardexchangecontract2184應(yīng)付土地房屋款payablesonlandandbuildingpurchased2185應(yīng)付設(shè)備款Payablesonequipment2187其它應(yīng)付款-關(guān)系人otherpayables-relatedparties2191應(yīng)付股利dividendpayable2192應(yīng)付紅利bonuspayable2193應(yīng)付董監(jiān)事酬勞compensationpayabletodirectorsandsupervisors2198其它應(yīng)付款-其它otherpayables-other226預(yù)收款項(xiàng)advancereceipts2261預(yù)收貨款salesrevenuereceivedinadvance2262預(yù)收收入revenuereceivedinadvance2268其它預(yù)收款otheradvancereceipts227一年或一營業(yè)周期內(nèi)到期長期負(fù)債long-termliabilities-currentportion2271一年或一營業(yè)周期內(nèi)到期公司債corporatebondspayable-currentportion2272一年或一營業(yè)周期內(nèi)到期長期借款long-termloanspayable-currentportion2273一年或一營業(yè)周期內(nèi)到期長期應(yīng)付票據(jù)及款項(xiàng)long-termnotesandaccountspayableduewithinoneyearoroneoperatingcycle2277一年或一營業(yè)周期內(nèi)到期長期應(yīng)付票據(jù)及款項(xiàng)-關(guān)系人long-termnotesandaccountspayablestorelatedparties-currentportion2278其它一年或一營業(yè)周期內(nèi)到期長期負(fù)債otherlong-termlia-bilities-currentportion228~229其它流動負(fù)債othercurrentliabilities2281銷項(xiàng)稅額VATreceived(oroutputtax)2283暫收款temporaryreceipts2284代收款receiptsundercustody2285估計(jì)售后服務(wù)/保固負(fù)債estimatedwarrantyliabilities2291遞延所得稅負(fù)債deferredincometaxliabilities2292遞延兌換利益deferredforeignexchangegain2293業(yè)主(股東)往來ownerscurrentaccount2294同業(yè)往來currentaccountwithothers2298其它流動負(fù)債-其它othercurrentliabilities-others23長期負(fù)債long-termliabilities231應(yīng)付公司債corporatebondspayable2311應(yīng)付公司債corporatebondspayable2319應(yīng)付公司債溢(折)價premium(discount)oncorporatebondspayable232長期借款long-termloanspayable2321長期銀行借款long-termloanspayable-bank2324長期借款-業(yè)主long-termloanspayable-owners2325長期借款-員工long-termloanspayable-employees2327長期借款-關(guān)系人long-termloanspayable-relatedparties2328長期借款-其它long-termloanspayable-other233長期應(yīng)付票據(jù)及款項(xiàng)long-termnotesandaccountspayable2331長期應(yīng)付票據(jù)long-termnotespayable2332長期應(yīng)付帳款long-termaccountspay-able2333長期應(yīng)付租賃負(fù)債long-termcapitalleaseliabilities2337長期應(yīng)付票據(jù)及款項(xiàng)-關(guān)系人Long-termnotesandaccountspayable-relatedparties2338其它長期應(yīng)付款項(xiàng)otherlong-termpayables234估計(jì)應(yīng)付土地增值稅accruedliabilitiesforlandvalueincrementtax2341估計(jì)應(yīng)付土地增值稅estimatedaccruedlandvalueincrementaltaxpay-able235應(yīng)計(jì)退休金負(fù)債accruedpensionliabilities2351應(yīng)計(jì)退休金負(fù)債accruedpensionliabilities238其它長期負(fù)債otherlong-termliabilities2388其它長期負(fù)債-其它otherlong-termliabilities-other28其它負(fù)債otherliabilities281遞延負(fù)債deferredliabilities2811遞延收入deferredrevenue2814遞延所得稅負(fù)債deferredincometaxliabilities2818其它遞延負(fù)債otherdeferredliabilities286存入保證金depositsreceived2861存入保證金guaranteedepositreceived288雜項(xiàng)負(fù)債miscellaneousliabilities2888雜項(xiàng)負(fù)債-其它miscellaneousliabilities-other3所有者權(quán)益（股東權(quán)益）ownersequity31資本capital311資本（或股本）capital3111普通股股本capital-commonstock3112特別股股本capital-preferredstock3113預(yù)收股本capitalcollectedinadvance3114待分配股票股利stockdividendstobedistributed3115資本capital32資本公積additionalpaid-incapital321股票溢價paid-incapitalinexcessofpar3211普通股股票溢價paid-incapitalinexcessofpar-commonstock3212特別股股票溢價paid-incapitalinexcessofpar-preferredstock323資產(chǎn)重估增值準(zhǔn)備capitalsurplusfromassetsrevaluation3231資產(chǎn)重估增值準(zhǔn)備capitalsurplusfromassetsrevaluation324處分資產(chǎn)溢價公積capitalsurplusfromgainondisposalofassets3241處分資產(chǎn)溢價公積capitalsurplusfromgainondisposalofassets325合并公積capitalsurplusfrombusinesscombination326受贈公積donatedsurplus328其它資本公積otheradditionalpaid-incapital3281權(quán)益法長期股權(quán)投資資本公積additionalpaid-incapitalfrominvesteeunderequitymethod3282資本公積-庫藏股票交易additionalpaid-incapital-treasurystocktrans-actions33保留盈余(或累積虧損)retainedearnings(accumulateddeficit)331法定盈余公積legalreserve332特別盈余公積specialreserve3321意外損失準(zhǔn)備contingencyreserve3322改良擴(kuò)充準(zhǔn)備improvementandexpansionreserve3323償債準(zhǔn)備specialreserveforredemptionofliabilities3328其它特別盈余公積otherspecialreserve335未分配盈余(或累積虧損)retainedearnings-unappropriated(oraccumulateddeficit)3351累積盈虧accumulatedprofitorloss3352前期損益調(diào)整priorperiodadjustments3353本期損益netincomeorlossforcurrentperiod34權(quán)益調(diào)整equityadjustments341長期股權(quán)投資未實(shí)現(xiàn)跌價損失unrealizedlossonmarketvaluedeclineoflong-termequityinvestments342累積換算調(diào)整數(shù)cumulativetranslationadjustment343未認(rèn)列為退休金成本之凈損失netlossnotrecognizedaspensioncost35庫藏股treasurystock36少數(shù)股權(quán)minorityinterest361少數(shù)股權(quán)minorityinterest4營業(yè)收入operatingrevenue41銷貨收入salesrevenue4112分期付款銷貨收入installmentsalesrevenue417銷貨退回salesreturn419銷貨折讓salesallowances4191銷貨折讓salesdiscountsandallowances46勞務(wù)收入servicerevenue47業(yè)務(wù)收入agencyrevenue48其它營業(yè)收入otheroperatingrevenue488其它營業(yè)收入-其它otheroperatingrevenue4888其它營業(yè)收入-其它otheroperatingrevenue-other5營業(yè)成本operatingcosts51銷貨成本costofgoodssold511銷貨成本costofgoodssold5111銷貨成本costofgoodssold5112分期付款銷貨成本installmentcostofgoodssold512進(jìn)貨purchases5121進(jìn)貨purchases5122進(jìn)貨費(fèi)用purchaseexpenses5123進(jìn)貨退出purchasereturns5124進(jìn)貨折讓chargesonpurchasedmerchandise513進(jìn)料materialspurchased5131進(jìn)料materialpurchased5132進(jìn)料費(fèi)用chargesonpurchasedmaterial5133進(jìn)料退出materialpurchasereturns5134進(jìn)料折讓materialpurchaseallowances514直接人工directlabor5141直接人工directlabor515~518制造費(fèi)用manufacturingoverhead5151間接人工indirectlabor5152租金支出rentexpense,rent5153文具用品officesupplies(expense)5154旅費(fèi)travellingexpense,travel5155運(yùn)費(fèi)shippingexpenses,freight5156郵電費(fèi)postage(expenses)5157修繕費(fèi)repair(s)andmaintenance(expense)5158包裝費(fèi)packingexpenses5161水電瓦斯費(fèi)utilities(expense)5162保險(xiǎn)費(fèi)insurance(expense)5163加工費(fèi)manufacturingoverhead-outsourced5166稅捐taxes5168折舊depreciationexpense5169各項(xiàng)耗竭及攤提variousamortization5172伙食費(fèi)meal(expenses)5173職工福利employeebenefits/welfare5176訓(xùn)練費(fèi)training(expense)5177間接材料indirectmaterials5188其它制造費(fèi)用othermanufacturingexpenses56勞務(wù)成本制ervicecosts561勞務(wù)成本servicecosts5611勞務(wù)成本servicecosts57業(yè)務(wù)成本gencycosts571業(yè)務(wù)成本agencycosts5711業(yè)務(wù)成本agencycosts58其它營業(yè)成本otheroperatingcosts588其它營業(yè)成本-其它otheroperatingcosts-other5888其它營業(yè)成本-其它otheroperatingcosts-other6營業(yè)費(fèi)用operatingexpenses61推銷費(fèi)用sellingexpenses615~618推銷費(fèi)用sellingexpenses6151薪資支出payrollexpense6152租金支出rentexpense,rent6153文具用品officesupplies(expense)6154旅費(fèi)travellingexpense,travel6155運(yùn)費(fèi)shippingexpenses,freight6156郵電費(fèi)postage(expenses)6157修繕費(fèi)repair(s)andmaintenance(expense)6159廣告費(fèi)advertisementexpense,advertisement6161水電瓦斯費(fèi)utilities(expense)6162保險(xiǎn)費(fèi)insurance(expense)6164交際費(fèi)entertainment(expense)6165捐贈donation(expense)6166稅捐taxes6167呆帳損失lossonuncollectibleaccounts6168折舊depreciationexpense6169各項(xiàng)耗竭及攤提variousamortization6172伙食費(fèi)meal(expenses)6173職工福利employeebenefits/welfare6175傭金支出commission(expense)6176訓(xùn)練費(fèi)training(expense)6188其它推銷費(fèi)用othersellingexpenses62管理及總務(wù)費(fèi)用general&administrativeexpenses625~628管理及總務(wù)費(fèi)用general&administrativeexpenses6251薪資支出payrollexpense6252租金支出rentexpense,rent6253文具用品officesupplies6254旅費(fèi)travellingexpense,travel6255運(yùn)費(fèi)shippingexpenses,freight6256郵電費(fèi)postage(expenses)6257修繕費(fèi)repair(s)andmaintenance(expense)6259廣告費(fèi)advertisementexpense,advertisement6261水電瓦斯費(fèi)utilities(expense)6262保險(xiǎn)費(fèi)insurance(expense)6264交際費(fèi)entertainment(expense)6265捐贈donation(expense)6266稅捐taxes6267呆帳損失lossonuncollectibleaccounts6268折舊depreciationexpensea6269各項(xiàng)耗竭及攤提variousamortization6271外銷損失lossonexportsales6272伙食費(fèi)meal(expenses)6273職工福利employeebenefits/welfare6274研究發(fā)展費(fèi)用researchanddevelopmentexpense6275傭金支出commission(expense)6276訓(xùn)練費(fèi)training(expense)6278勞務(wù)費(fèi)professionalservicefees6288其它管理及總務(wù)費(fèi)用othergeneralandadministrativeexpenses63研究發(fā)展費(fèi)用researchanddevelopmentexpenses635~638研究發(fā)展費(fèi)用researchanddevelopmentexpenses6351薪資支出payrollexpense6352租金支出rentexpense,rent6353文具用品officesupplies6354旅費(fèi)travellingexpense,travel6355運(yùn)費(fèi)shippingexpenses,freight6356郵電費(fèi)postage(expenses)6357修繕費(fèi)repair(s)andmaintenance(expense)6361水電瓦斯費(fèi)utilities(expense)6362保險(xiǎn)費(fèi)insurance(expense)6364交際費(fèi)entertainment(expense)6366稅捐taxes6368折舊depreciationexpense6369各項(xiàng)耗竭及攤提variousamortization6372伙食費(fèi)meal(expenses)6373職工福利employeebenefits/welfare6376訓(xùn)練費(fèi)training(expense)6378其它研究發(fā)展費(fèi)用otherresearchanddevelopmentexpenses7營業(yè)外收入及費(fèi)用non-operatingrevenueandexpenses,otherincome(