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会计英语词汇(二)

会计英语词汇(二)

会计英语词汇(二)

 

利润分配-其他转入 Profit appropriation – other transfer in
利润分配-提取法定盈余公积 Profit appropriation – statutory surplus reserve
利润分配-提取法定公益金 Profit appropriation – statutory welfare reserve
利润分配-提取储备基金 Profit appropriation – reserve fund
利润分配-提取企业发展基金 Profit appropriation – enterprise development fund
利润分配-提取职工奖励及福利基金 Profit appropriation – staff bonus and welfare fund
利润分配-利润归还投资 Profit appropriation – return investment by profit
利润分配-应付优先股股利 Profit appropriation – preference shares dividends
利润分配-提取任意盈余公积 Profit appropriation – other surplus reserve
利润分配-应付普通股股利 Profit appropriation – ordinary shares dividends
利润分配-转作股本的普通股股利 Profit appropriation – ordinary shares dividends converted toshares
期初未分配利润 Retained earnings, beginning of the year
资本公积-股本溢价 Capital surplus – share premium
资本公积-接受捐赠非现金资产准备 Capital surplus – donation reserve
资本公积-接受现金捐赠 Capital surplus – cash donation
资本公积-股权投资准备 Capital surplus – investment reserve
资本公积-拨款转入 Capital surplus – subsidiary
资本公积-外币资本折算差额 Capital surplus – foreign currency translation
资本公积-其他 Capital surplus – others
盈余公积-法定盈余公积金 Surplus reserve – statutory surplus reserve
盈余公积-任意盈余公积金 Surplus reserve – other surplus reserve
盈余公积-法定公益金 Surplus reserve – statutory welfare reserve
盈余公积-储备基金 Surplus reserve – reserve fund
盈余公积-企业发展基金 Surplus reserve – enterprise development fund
盈余公积-利润归还投资 Surplus reserve – reture investment by investment
主营业务收入 Sales
主营业务成本 Cost of sales
主营业务税金及附加 Sales tax
营业费用 Operating expenses
管理费用 General and administrative expenses
财务费用 Financial expenses
投资收益 Investment income
其他业务收入 Other operating income
营业外收入 Non-operating income
补贴收入 Subsidy income
其他业务支出 Other operating expenses
营业外支出 Non-operating expenses
所得税 Income tax一、资产类 assets
现金 cash on hand
银行存款 cash in bank
其他货币资金 other cash and cash equivalent
短期投资 short-term investment
短期投资跌价准备 short-term investments falling price reserve
应收票据 notes receivable
应收股利 dividend receivable
应收利息 interest receivable
应收帐款 accounts receivable
坏帐准备 bad debt reserve
预付帐款 advance money
应收补贴款 cover deficit receivable from state subsidize
其他应收款 other notes receivable
在途物资 materials in transit
原材料 raw materials
包装物 wrappage
低值易耗品 low-value consumption goods
库存商品 finished goods
委托加工物资 work in process-outsourced
委托代销商品 trust to and sell the goods on a commission basis
受托代销商品 commissioned and sell the goods on a commission basis
存货跌价准备 inventory falling price reserve
分期收款发出商品 collect money and send out the goods by stages
待摊费用 deferred and prepaid expenses
长期股权投资 long-term investment on stocks
长期债权投资 long-term investment on bonds
长期投资减值准备 long-term investment depreciation reserve
固定资产 fixed assets
累计折旧 accumulated depreciation
工程物资 project goods and material
在建工程 project under construction
固定资产清理 fixed assets disposal
无形资产 intangible assets
开办费 organization/preliminary expenses
长期待摊费用 long-term deferred and prepaid expenses
待处理财产损溢 wait deal assets loss or income
短期借款 short-term loan
应付票据 notes payable
应付帐款 accounts payable
预收帐款 advance payment
代销商品款 consignor payable
应付工资 accrued payroll
应付福利费 accrued welfarism
应付股利 dividends payable
应交税金 tax payable
其他应交款 accrued other payments
其他应付款 other payable
预提费用 drawing expenses in advance
长期借款 long-term loan
应付债券 debenture payable
长期应付款 long-term payable
递延税款 deferred tax
住房周转金 revolving fund of house
股本 paid-up stock
资本公积 capital reserve
盈余公积 surplus reserve
本年利润 current year profit
利润分配 profit distribution
生产成本 cost of manufacture
制造费用 manufacturing overhead
五、损益类 profit and loss (p/l)
主营业务收入 prime operating revenue
其他业务收入 other operating revenue
折扣与折让 discount and allowance
投资收益 investment income
补贴收入 subsidize revenue
营业外收入 non-operating income
主营业务成本 operating cost
主营业务税金及附加 tax and associate charge
其他业务支出 other operating expenses
存货跌价损失 inventory falling price loss
营业费用 operating expenses
管理费用 general and administrative expenses
财务费用 financial expenses
营业外支出 non-operating expenditure
所得税 income tax
以前年度损益调整 adjusted p/l for prior year

 

以上是这次分享的会计英语词汇的第二部分,希望这些会计英语词汇对大家的学习和应用有一定的帮助。


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