财务术语英文.pdf
《财务术语英文.pdf》由会员分享,可在线阅读,更多相关《财务术语英文.pdf(8页珍藏版)》请在得力文库 - 分享文档赚钱的网站上搜索。
1、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-terminvestments11
2、0101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
3、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-valueconsumptiongoods1
4、232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Inventoryfallingpric
5、ereservesCollectmoneyandsendoutthegoodsbystages1291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Otherinve
6、stmentonbonds1421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Mach
7、ineryequipment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-purposemateria
8、l160102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Cons
9、truction-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trademarkrightsdepreciationreserve
10、s1815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Shor
11、t-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WithholdingsonVAT21
12、710102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R
13、esourcestaxpayableExportdeductdomesticsalesgoodstaxUnpaidVATchangeoverOverpaidVATchangeover217105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Tenureta
14、xpayableVehicleandvesselusagelicenseplatetax(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Lo
- 配套讲稿:
如PPT文件的首页显示word图标,表示该PPT已包含配套word讲稿。双击word图标可打开word文档。
- 特殊限制:
部分文档作品中含有的国旗、国徽等图片,仅作为作品整体效果示例展示,禁止商用。设计者仅对作品中独创性部分享有著作权。
- 关 键 词:
- 财务 术语 英文
限制150内