财务术语英文.pdf

资产类Assets流动资产Currentassets货币资金Cashandcashequivalents1001现金Cash1002银行存款Cashinbank1009其他货币资金Othercashandcashequivalents100901外埠存款OthercityCashinbank100902银行本票Cashierscheque100903银行汇票Bankdraft100904信用卡Creditcard100905信用证保证金L/CGuaranteedeposits100906存出投资款Refundabledeposits1101短期投资Short-terminvestments110101股票Short-terminvestments-stock110102债券Short-terminvestments-corporatebonds110103基金Short-terminvestments-corporatefunds110110其他Short-terminvestments-other1102短期投资跌价准备Short-terminvestmentsfallingpricereserves应收款Accountreceivable1111应收票据Notereceivable银行承兑汇票Bankacceptance商业承兑汇票Tradeacceptance1121应收股利Dividendreceivable1122应收利息Interestreceivable1131应收账款Accountreceivable1133其他应收款Othernotesreceivable1141坏账准备Baddebtreserves1151预付账款Advancemoney1161应收补贴款Coverdeficitbystatesubsidiesofreceivable库存资产Inventories1201物资采购Suppliespurchasing1211原材料Rawmaterials1221包装物Wrappage1231低值易耗品Low-valueconsumptiongoods1232材料成本差异Materialscostvariance1241自制半成品Semi-Finishedgoods1243库存商品Finishedgoods12441251商品进销差价Differencesbetweenpurchasingandsellingprice1261委托加工物资Workinprocess-outsourced1271委托代销商品Trusttoandsellthegoodsonacommissionbasis受托代销商品Commissionedandsellthegoodsonacommissionbasis1281存货跌价准备InventoryfallingpricereservesCollectmoneyandsendoutthegoodsbystages1291分期收款发出商品1301待摊费用Deferredandprepaidexpenses长期投资Long-terminvestment1401长期股权投资Long-terminvestmentonstocks140101股票投资Investmentonstocks140102其他股权投资Otherinvestmentonstocks1402长期债权投资Long-terminvestmentonbonds140201债券投资Investmentonbonds140202其他债权投资Otherinvestmentonbonds1421长期投资减值准备Long-terminvestmentsdepreciationreserves股权投资减值准备债权投资减值准备StockrightsinvestmentdepreciationreservesBcreditorsrightsinvestmentdepreciationreserves1431委托贷款Entrustloans143101本金Principal143102利息Interest143103减值准备Depreciationreserves1501固定资产Fixedassets房屋Building建筑物Structure机器设备Machineryequipment运输设备Transportationfacilities工具器具Instrumentsandimplement1502累计折旧Accumulateddepreciation1505固定资产减值准备FixedassetsdepreciationreservesBuilding/structuredepreciationreserves房屋、建筑物减值准备机器设备减值准备Machineryequipmentdepreciationreserves1601工程物资Projectgoodsandmaterial160101专用材料Special-purposematerial160102专用设备Special-purposeequipment160103预付大型设备款PrepaymentsforequipmentPreparativeinstrumentsandimplementforfabricate160104为生产准备的工具及器具1603在建工程Construction-in-process安装工程Erectionworks在安装设备Erectingequipment-in-process技术改造工程Technicalinnovationproject大修理工程Generaloverhaulproject1605在建工程减值准备1701固定资产清理Construction-in-processdepreciationreservesLiquidationoffixedassets1801无形资产Intangibleassets专利权Patents非专利技术Non-Patents商标权Trademarks,Tradenames著作权Copyrights土地使用权Tenure商誉Goodwill1805无形资产减值准备IntangibleAssetsdepreciationreserves专禾U权减值准备Patentrightsdepreciationreserves商标权减值准备trademarkrightsdepreciationreserves1815未确认融资费用Unacknowledgedfinancialcharges待处理财产损溢Waitdealassetslossorincome1901长期待摊费用Long-termdeferredandprepaidexpenses1911待处理财产损溢Waitdealassetslossorincome191101待处理流动资产损溢191102待处理固定资产损溢WaitdealintangibleassetslossorincomeWaitdealfixedassetslossorincome二、负债类Liability短期负债Currentliability2101短期借款Short-termborrowing2111应付票据Notespayable银行承兑汇票Bankacceptance商业承兑汇票Tradeacceptance2121应付账款Accountpayable2131预收账款Depositreceived2141代销商品款Proxysalegoodsrevenue2151应付工资Accruedwages2153应付福利费Accruedwelfarism2161应付股利Dividendspayable2171应交税金Taxpayable217101应交增值税valueaddedtaxpayable21710101进项税额WithholdingsonVAT21710102已交税金Payingtax21710103转出未交增值税21710104减免税款Taxdeduction21710105销项税额SubstitutedmoneyonVAT21710106出 口退税Taxreimbursementforexport21710107进项税额转出ChangeoverwithnoldingsonVAT21710108出口抵减内销产品应纳税额21710109转出多交增值税21710110未交增值税UnpaidVAT217102应交营业税Businesstaxpayable217103应交消费税Consumptiontaxpayable217104应交资源税ResourcestaxpayableExportdeductdomesticsalesgoodstaxUnpaidVATchangeoverOverpaidVATchangeover217105应交所得税Incometaxpayable217106应交土地增值税217107应交城市维护建设税IncrementtaxonlandvaluepayableTaxformaintainingandbuildingcitiespayable217108应交房产税Housingpropertytaxpayable217109应交土地使用税217110应交车船使用税217111应交个人所得税TenuretaxpayableVehicleandvesselusagelicenseplatetax(VVULPT)payablePersonalincometaxpayable2176其他应交款Otherfundinconformitywithpaying2181其他应付款Otherpayables2191预提费用Drawingexpenseinadvance其他负债Otherliabilities2201待转资产价值Pendingchangeroverassetsvalue2211预计负债Anticipationliabilities长期负债Long-termLiabilities2301长期借款Long-termloans年内至U期的长期借款Long-termloansduewithinoneyear年后至U期的长期借款Long-termloansdueoveroneyear2311应付债券Bondspayable231101231102231103债券面值Facevalue,Parvalue债券溢价Premiumonbonds债券折价Discountonbonds应计利息Accruedinterest2311042321长期应付款Long-termaccountpayable应付融资租赁款Accruedfinancialleaseoutlay年内至U期的长期应付Long-termaccountpayableduewithinoneyear年后至U期的长期应付Long-termaccountpayableoveroneyear2331专项应付款Specialpayable年内至U期的专项应付Long-termspecialpayableduewithinoneyear年后至U期的专项应付Long-termspecialpayableoveroneyear2341递延税款Deferraltaxes、所有者权益类OWNERSEQUITY资本Capita3101实收资本(或股本)Paid-upcapital(orstock)实收资本Paicl-upcapital实收股本Paid-upstock3103已归还投资InvestmentReturned公积3111资本公积Capitalreserve311101资本(或股本)溢价Cpital(orStock)premium311102接受捐赠非现金资产准备Receivenon-cashdonatereserve311103股权投资准备Stockrightinvestmentreserves311105拨款转入Allocatesumschangeoverin311106外币资本折算差额Foreigncurrencycapital311107其他资本公积Othercapitalreserve3121盈余公积Surplusreserves312101法定盈余公积Legalsurplus312102任意盈余公积Freesurplusreserves312103法定公益金Legalpublicwelfarefund312104储备基金Reservefund312105企业发展基金Enterpriseexpensionfund312106利润归还投资Profitscapitalizadonreturnofinvestment利润Profits3131本年利润Currentyearprofits3141利润分配Profitdistribution314101其他转入Otherchengeoverin314102提取法定盈余公积Withdrawallegalsurplus314103提取法定公益金Withdrawallegalpublicwelfarefunds314104提取储备基金Withdrawalreservefund314105提取企业发展基金Withdrawalreserveforbusinessexpansion314106提取职工奖励及福利基金Withdrawalstaffandworkersbonusandwelfarefund314107利润归还投资Profitscapitalizadonreturnofinvestment314108应付优先股股利PreferredStockdividendspayable314109提取任意盈余公积Withdrawalothercommonaccumulationfund314110应付普通股股利CommonStockdividendspayable314111转作资本(或股本)的普通股股利CommonStockdividendschangetoassets(orstock)314115未分配利润Undistributedprofit四、成本类Cost4101生产成本Costofmanufacture410101基本生产成本Basecostofmanufacture410102辅助生产成本Auxiliarycostofmanufacture4105制造费用Manufacturingoverhead材料费Materials管理人员工资ExecutiveSalaries奖金Wages退职金Retirementallowance补贴Bonus外保劳务费Outsourcingfee福禾U费Employeebenefits/welfare会议费Coferemce加班餐费Specialduties市内交通费Businesstraveling通讯费Correspondence电话费Correspondence水电取暖费WaterandSteam税费Taxesanddues租赁费Rent管理费Maintenance车辆维护费Vehiclesmaintenance油料费Vehiclesmaintenance培训费Educationandtraining接待费Entertainment图书、印刷费Booksandprinting运费Transpotation保险费Insurancepremium支付手续费Commission杂费Sundrycharges折旧费Depreciationexpense机物料消耗Articleofconsumption劳动保护费Laborprotectionfees季节性停工损失Lossonseasonalitycessation4107劳务成本Servicecosts五、损益类Profitandloss收入Income业务收入OPERATINGINCOME5101主营业务收入Primeoperatingrevenue产品销售收入Salesrevenue服务收入Servicerevenue5102其他业务收入Otheroperatingrevenue材料销售Salesmaterials代购代售包装物出租Wrappagelease出让资产使用权收入Remiserightofassetsrevenue返还所得税Reimbursementofincometax其他收入Otherrevenue5201投资收益Investmentincome短期投资收益Currentinvestmentincome长期投资收益Long-terminvestmentincome计提的委托贷款减值准备Withdrawalofentrustloansreserves5203补贴收入Subsidizerevenue国家扶持补贝占收入Subsidizerevenuefromcountry其他补贴收入Othersubsidizerevenue5301营业外收入NON-OPERATINGINCOME非货币性交易收益Non-cashdealincome现金溢余Cashoverage处置固定资产净收益Netincomeondisposaloffixedassets出售无形资产收益Incomeonsalesofintangibleassets固定资产盘盈Fixedassetsinventoryprofit罚款净收入Netamercementincome支出Outlay业务支出Revenuecharges5401主营业务成本Operatingcosts产品销售成本Costofgoodssold服务成本Costofservice5402主营业务税金及附加Taxandassociatecharge营业税Salestax消费税Consumptiontax城市维护建设税Taxformaintainingandbuildingcities资源税Resourcestax土地增值税Incrementtaxonlandvalue5405其他业务支出Otherbusinessexpense销售其他材料成本Othercostofmaterialsale其他劳务成本Othercostofservice其他业务税金及附加费费用Expenses5501营业费用OperatingexpensesOthertaxandassociatecharge代销手续费Consignmentcommissioncharge运杂费Transpotation保险费Insurancepremium展览费Exhibitionfees广告费Advertisingfees5502管理费用Adminisstrativeexpenses职工工资StaffSalaries修理费Repaircharge低值易耗摊销Articleofconsumption办公费Officeallowance差旅费Travellingexpense工会经费Labourunionexpenditure研究与开发费Researchanddevelopmentexpense福禾U费Employeebenefits/welfare职工教育经费Personneleducation待业保险费Unemploymentinsurance劳动保险费Labourinsurance医疗保险费Medicalinsurance会议费Coferemce聘请中介机构费咨询费Consultfees诉讼费Legalcost业务招待费Businessentertainment技术转让费Technologytransferfees矿产资源补偿费MineralresourcescompensationfeesIntermediaryorgans排污费Pollutiondischargefees房产税Housingpropertytax车船使用税Vehicleandvesselusagelicenseplatetax(VVULPT)土地使用税Tenuretax印花税Stamptax5503财务费用Financecharge禾U息支出Interestexchange汇兑损失Foreignexchangeloss各项手续费Chargefortrouble各项专门借款费用Special-borrowingcost5601营业外支出Nonbusinessexpenditure捐赠支出Donationoutlay减值准备金Depreciationreserves非常损失Extraordinaryloss处理固定资产净损失出售无形资产损失NetlossondisposaloffixedassetsLossonsalesofintangibleassets固定资产盘亏Fixedassetsinventoryloss债务重组损失Lossonarrangement罚款支出Amercementoutlay5701所得税Incometax以前年度损益调整Prioryearincomeadjustment