會計專業(yè)術語

1、會計專業(yè)術語一、資產類 Assets流動資產 Currentassets貨幣資金 Cashandcashequivalents1001 現金 Cash1002 銀行存款 Cashinbank1009 其他貨幣資金 Othercashandcashequivalents100901 外埠存款 OthercityCashinbank100902 銀行本票 Cashierscheque100903 銀行匯票 Bankdraft100904 信用卡 Creditcard1101 短期投資 Short-terminvestments110101 股票 Short-terminvestments-stoc

2、k110102 債券 Short-terminvestments-corporatebonds110103JpyShort-terminvestments-corporatefunds110110 其他 Short-terminvestments-other應收款 Accountreceivable1111 應收票據 Notereceivable銀行承兌匯票 Bankacceptance商業(yè)承兌匯票 Tradeacceptance1121 應收月利 Dividendreceivable1122 應收禾 1J 息 Interestreceivable1131 應收賬款 Accountreceiv

3、able1133 其他應收款 Othernotesreceivable1141 壞賬準備 Baddebtreserves1151 預付賬款 Advancemoney1201 物資采購 Suppliespurchasing1211 原材料 Rawmaterials1221 包裝物 Wrappages1243 庫存商品 Finishedgoods1301 待攤費用 Deferredandprepaidexpenses 長期投資Long-terminvestment1401 長期股權投資 Long-terminvestmentonstocks140101 股票投資 Investmentonstock

4、s140102 其他股權投資 Otherinvestmentonstocks1402 長期債權投資 Long-terminvestmentonbonds140201 債券投資Investmentonbonds140202 其他債權投資 Otherinvestmentonbonds143101 本金 Principal143102 利息 Interest143103 減值準備 Depreciationreserves1501 固定資產 Fixedassets房屋 Building建筑物 Structure機器設備 Machineryequipment運輸設備 Transportationfaci

5、lities工具器具 Instrumentsandimplement1502 累計折舊 Accumulateddepreciation1603 在建工程 Construction-in-process1801 無形資產 Intangibleassets專利權 Patents非專利技術 Non-Patents商標權 Trademarks,Tradenames著作權 Copyrights土地使用權 Tenure商譽 Goodwill1901 長期待攤費用 Long-termdeferredandprepaidexpenses1911 待處理財產損溢 Waitdealassetslossorinco

6、meLiability短期負債 Currentliability2101 短期借款 Short-termborrowing2111 應付票據 Notespayable2121 應付賬款 Accountpayable2131 預收賬款 Depositreceived2151 應付工資 Accruedwages2161 應付月利 Dividendspayable2171 應交稅金 Taxpayable217101 應交增值稅 valueaddedtaxpayable217111應交個人所得稅Personalincometaxpayable2176其他應交款 Otherfundinconformit

7、ywithpaying2181 其他應付款 Otherpayables2191預提費用Drawingexpenseinadvance其他負債Otherliabilities2201 待轉資產價值 Pendingchangeroverassetsvalue2211 預計負債 Anticipationliabilities長期負債 Long-termLiabilities2301 長期借款 Long-termloans年內至 U 期的長期借款 Long-termloansduewithinoneyear年后至 U 期的長期借款 Long-termloansdueoveroneyear2311應付彳

8、責券Bondspayable231101 債券面值231102 債券溢價231103 債券折價231104 應計利息Facevalue,ParvaluePremiumonbondsDiscountonbondsAccruedinterestLong-termaccountpayable2321 長期應付款應付融資租賃款 Accruedfinancialleaseoutlay年內至 U 期的長期應付 Long-termaccountpayableduewithinoneyear年后至 U 期的長期應付 Long-termaccountpayableoveroneyear2331 專項應付款 Sp

9、ecialpayable年內至 U 期的專項應付Long-termspecialpayableduewithinoneyear年后至 U 期的專項應付 Long-termspecialpayableoveroneyear2341 遞延稅款 Deferraltaxes三、所有者權益類 OWNERSEQUITY資本 Capital3101 實收資本(或股本)Paid-upcapital(orstock)實收資本 Paicl-upcapital實收股本 Paid-upstock3103 已歸還投資 InvestmentReturned公積3111 資本公積 Capitalreserve311101

10、資本(或股本)溢價 Cpital(orStock)premium311102 接受捐贈非現金資產準備 Receivenon-cashdonatereserve311103 股權投資準備 Stockrightinvestmentreserves311105 撥款轉入 Allocatesumschangeoverin311106 外幣資本折算差額 Foreigncurrencycapital311107 其他資本公積 Othercapitalreserve3121 盈余公積 Surplusreserves312101 法定盈余公積 Legalsurplus312102 任意盈余公積 Freesur

11、plusreserves312103 法定公益金 Legalpublicwelfarefund312104 儲備基金 Reservefund312105 企業(yè)發(fā)展基金 Enterpriseexpensionfund312106 利潤歸還投資 Profitscapitalizadonreturnofinvestment利潤 Profits3131 本年利潤 Currentyearprofits3141 禾 1J 潤分配 Profitdistribution314101 其他轉入 Otherchengeoverin314102 提取法定盈余公積 Withdrawallegalsurplus3141

12、03 提取法定公益金 Withdrawallegalpublicwelfarefunds314104 提取儲備基金 Withdrawalreservefund314105 提取企業(yè)發(fā)展基金 Withdrawalreserveforbusinessexpansion314106 提取職工獎勵及福利基金 Withdrawalstaffandworkersbonusandwelfarefund314107 利潤歸還投資 Profitscapitalizadonreturnofinvestment314108 應付優(yōu)先股股利 PreferredStockdividendspayable,314109

13、提取任意盈余公積 Withdrawalothercommonaccumulationfund,314110 應付普通股股利 CommonStockdividendspayable,314111 轉作資本(或股本)的普通股股利 CommonStockdividendschangetoassets(orstock),314115 未分配利潤 Undistributedprofit四、成本類 Cost4101 生產成本 Costofmanufacture,410101 基本生產成本 Basecostofmanufacture,410102 輔助生產成本 Auxiliarycostofmanufact

14、ure4105 制造費用 Manufacturingoverhead材料費 Materials管理人員工資 ExecutiveSalaries獎金 Wages退職金 Retirementallowance補貼 Bonus外保勞務費 Outsourcingfee福禾 U 費 Employeebenefits/welfare會議費 Coferemce加班餐費 Specialduties市內交通費 Businesstraveling通訊費 Correspondence電話費 Correspondence水電取暖費 WaterandSteam稅費 Taxesanddues租賃費 Rent管理費 Mai

15、ntenance車輛維護費 Vehiclesmaintenance油料費 Vehiclesmaintenance培訓費 Educationandtraining接待費 Entertainment圖書、印刷費 Booksandprinting運費 Transpotation保險費 Insurancepremium支付手續(xù)費 Commission雜費 Sundrycharges折舊費 Depreciationexpense機物料消耗 Articleofconsumption勞動保護費 Laborprotectionfees季節(jié)性停工損失 Lossonseasonalitycessation4107

16、 勞務成本 Servicecosts五、損益類 Profitandloss收入 Income業(yè)務收入 OPERATINGINCOME5101 主營業(yè)務收入 Primeoperatingrevenue產品銷售收入 Salesrevenue服務收入 Servicerevenue5102 其他業(yè)務收入 Otheroperatingrevenue材料銷售 Salesmaterials代購代售包裝物出租 Wrappagelease出讓資產使用權收入 Remiserightofassetsrevenue返還所得稅 Reimbursementofincometax其他收入 Otherrevenue5201

17、投資收益 Investmentincome短期投資收益 Currentinvestmentincome長期投資收益 Long-terminvestmentincome計提的委托貸款減值準備 Withdrawalofentrustloansreserves5203 補貼 U入 Subsidizerevenue國家扶持補貝占收入 Subsidizerevenuefromcountry其他補貼收入 Othersubsidizerevenue5301 營業(yè)外 U入 NON-OPERATINGINCOME非貨幣性交易收益 Non-cashdealincome現金溢余 Cashoverage處置固定資產凈

18、收益 Netincomeondisposaloffixedassets出售無形資產收益 Incomeonsalesofintangibleassets固定資產盤盈 Fixedassetsinventoryprofit罰款凈收入 Netamercementincome支出 Outlay業(yè)務支出 Revenuecharges5401 主營業(yè)務成本 Operatingcosts產品銷售成本 Costofgoodssold服務成本 Costofservice5402 主營業(yè)務稅金及附加 Taxandassociatecharge營業(yè)稅 Salestax消費稅 Consumptiontax城市維護建設稅

19、 Taxformaintainingandbuildingcities資源稅 Resourcestax土地增值稅 Incrementtaxonlandvalue5405 其他業(yè)務支出 Otherbusinessexpense銷售其他材料成本 Othercostofmaterialsale其他勞務成本 Othercostofservice其他業(yè)務稅金及附加費 Othertaxandassociatecharge費用 Expenses5501 營業(yè)費用 Operatingexpenses代銷手續(xù)費 Consignmentcommissioncharge運雜費 Transpotation保險費 In

20、surancepremium展覽費 Exhibitionfees廣告費 Advertisingfees5502 管理費用 Adminisstrativeexpenses職工工資 StaffSalaries修理費 Repaircharge低值易耗攤銷 Articleofconsumption辦公費 Officeallowance差旅費 Travellingexpense工會經費 Labourunionexpenditure研究與開發(fā)費 Researchanddevelopmentexpense福禾 U 費 Employeebenefits/welfare職工教育經費 Personneleduca

21、tion待業(yè)保險費 Unemploymentinsurance勞動保險費 Labourinsurance醫(yī)療保險費 Medicalinsurance會議費 Coferemce聘請中介機構費 Intermediaryorgans咨詢費 Consultfees訴訟費 Legalcost業(yè)務招待費 Businessentertainment技術轉讓費 Technologytransferfees礦產資源補償費 Mineralresourcescompensationfees排污費 Pollutiondischargefees房產稅 Housingpropertytax車船使用稅 Vehicleand

22、vesselusagelicenseplatetax(VVULPT)土地使用稅 Tenuretax印花稅 Stamptax5503 財務費用 Financecharge禾 U 息支出 Interestexchange匯兌損失 Foreignexchangeloss各項手續(xù)費 Chargefortrouble各項專借款費用 Special-borrowingcost5601 營業(yè)外支出 Nonbusinessexpenditure捐贈支出 Donationoutlay減值準備金 Depreciationreserves非常損失 Extraordinaryloss處理固定資產凈損失 Netloss

23、ondisposaloffixedassets出售無形資產損失 Lossonsalesofintangibleassets固定資產盤虧 Fixedassetsinventoryloss債務重組損失 Lossonarrangement罰款支出 Amercementoutlay5701 所得稅 Incometax以前年度損益調整 Prioryearincomeadjustment現金 Cashinhand銀行存款 Cashinbank其他貨幣資金一夕卜埠存款 Othermonetaryassets-cashinothercities其他貨幣資金-銀行本票 Othermonetaryassets-c

24、ashierschck其他貨幣資金-銀行匯票 Othermonetaryassets-bankdraft其他貨幣資金-信用卡 Othermonetaryassets-creditcards其他貨幣資金-信用證保證金 Othermonetaryassets-L/Cdeposit其他貨幣資金-存出投資款 Othermonetaryassets-cashforinvestment短期投資-股票投資 Investments-Shortterm-stocks短期投資-債券投資 Investments-Shortterm-bonds 短期投資-基金投資Investments-Shortterm-funds

25、 短期投資-其他投資 Investments-Shortterm-othersProvisionforshort-terminvestment長期股權投資-股票投資 Longtermequityinvestment-stocks長期股權投資-其他股權投資 Longtermequityinvestment-others長期債券投資-債券投資 Longtermsecuritiesinvestemnt-bonds 長期債券投資-其他債權投資Longtermsecuritiesinvestment-others長期投資減值準備 Provisionforlong-terminvestment應收票據 N

26、otesreceivable應收股利 Dividendsreceivable應收禾 U 息 Interestreceivable應收帳款 Tradedebtors壞帳準備-應收帳款 Provisionfordoubtfuldebts-tradedebtors預付帳款 Prepayment應收補貼款 Allowancereceivable其他應收款 Otherdebtors壞帳準備-其他應收款 Provisionfordoubtfuldebts-otherdebtors 其他流動資產Othercurrentassets物資采購 Purchase原材料 Rawmaterials包裝物 Packin

27、gmaterials低值易耗品 Lowvalueconsumbles材料成本差異 Materialcostdifference 自制半成品 Self-manufacturedgoods 庫存商品短期投資跌價準備Finishedgoods商品進銷差價 Differencebetweenpurchase&salesofcommodities委托力口工物資 Consignedprocessiongmaterial委托代銷商品 Consignment-out受托代銷商品 Consignment-in分期收款發(fā)出商品 Goodsoninstalmentsales存貨跌價準備 Provisionf

28、orobsoletestocks待攤費用 Prepaidexpenses待處理流動資產損益 UnsettledG/Loncurrentassets待處理固定資產損益 UnsettledG/Lonfixedassets委托貸款-本金 Consignmentloan-principle委托貸款-禾 U 息 Consignmentloan-interest委托貸款-減值準備 Consignmentloan-provision 固定資產-房屋建筑物 Fixedassets-Buildings固定資產-機器設備 Fixedassets-Plantandmachinery固定資產-電子設備、器具及家具 F

29、ixedassets-ElectronicEquipment,furnitureandfixtures固定資產-運輸設備 Fixedassets-Automobiles累計折舊 Accumulateddepreciation固定資產減值準備 Impairmentoffixedassets工程物資-專用材料 Projectmaterial-specificmaterials工程物資-專用設備 Projectmaterial-specificequipment工程物資-預付大型設備款 Projectmaterial-prepaidforequipment工程物資-為生產準備的工具及器具 Proje

30、ctmaterial-toolsandfacilitiesforproduction在建工程 Constructioninprogress在建工程減值準備 Impairmentofconstructioninprogress固定資產清理 Disposaloffixedassets無形資產-專禾 U 權 Intangibleassets-patent無形資產-4E 專禾 U 技術 Intangibleassets-industrialpropertyandknow-how無形資產-商標權 Intangibleassets-trademarkrights無形資產-土地使用權 Intangiblea

31、ssets-landuserights無形資產-商譽 Intangibleassets-goodwill無形資產減值準備 Impairmentofintangibleassets長期待攤費用 Deferredassets未確認融資費用 Unrecognizedfinancefees其他長期資產 Otherlongtermassets遞延稅款借項 Deferredassetsdebits應付票據 Notespayable應付帳款 Tradecreditors預收帳款 Adanvancesfromcustomers 代銷商品款 Consignment-inpayables 其他應交款Otherpa

32、yabletogovernment其他應付款 Othercreditors 應付股禾 1Proposeddividends 待轉資產價值 Donatedassets預計負債 Accruedliabilities應付短期債券 Short-termdebenturespayable 其他流動負債 Othercurrentliabilities預提費用 Accruedexpenses 應付工資 Payrollpayable 應付福利費 WelfarepayableBankloans-Shortterm-pledgedBankloans-Shortterm-creditBankloans-Shortt

33、erm-guaranteedLongtermloansduewithinoneyear年內至 U 期長期應付款 Longtermpayableduewithinoneyear長期借款 Bankloans-LongtermBondpayable-ParvalueBondpayable-ExcessBondpayable-DiscountBondpayable-Accruedinterest長期應付款 Longtermpayable專項應付款 Specificpayable其他長期負債 OtherlongtermliabilitiesTaxpayable-incometaxTaxpayable-V

34、ATTaxpayable-businesstaxTaxpayable-consumabletax應交稅金-其他 Taxpayable-others遞延稅款貸項 Deferredtaxationcredit股本 Sharecapital已歸還投資 Investmentreturned禾 U 潤分配-其他轉入 Profitappropriation-othertransferin禾 U 潤分配-提取法定盈余公積 Profitappropriation-statutorysurplusreserve禾 U 潤分配-提取法定公益金 Profitappropriation-statutorywelfar

35、ereserve禾 U 潤分配-提取儲備基金 Profitappropriation-reservefund禾 U 潤分配-提取企業(yè)發(fā)展基金 Profitappropriation-enterprisedevelopmentfund禾 1J 潤分配-提取職工獎勵及福利基金 Profitappropriation-staffbonusandwelfarefund禾 U 潤分配-禾 U 潤歸還投資 Profitappropriation-returninvestmentbyprofit禾 U 潤分配-應付優(yōu)先股股禾 1Profitappropriation-preferencesharesdividends禾 U 潤分配-提取任意盈余公積 Profitappropriation-others