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会计 必背单词,替学Financial Accounting的同学们找来的~

一、资产类 Assets 
流动资产 Current assets 
货币资金 Cash and cash equivalents 
1001现金 Cash 
1002 银行存款 Cash in bank 
1009 其他货币资金 Other cash and cash equivalents 
‘100901 外埠存款 Other city Cash in bank 
‘100902 银行本票 Cashier’s cheque 
‘100903 银行汇票 Bank draft 
‘100904 信用卡 Credit card 
‘100905 信用证保证金 L/C Guarantee deposits 
‘100906 存出投资款 Refundable deposits 
1101 短期投资 Short-term investments 
‘110101 股票 Short-term investments – stock 
‘110102 债券 Short-term investments – corporate bonds 
‘110103 基金 Short-term investments – corporate funds 
‘110110 其他 Short-term investments – other 
1102 短期投资跌价准备 Short-term investments falling price reserves 
应收款 Account receivable 
1111 应收票据 Note receivable 
银行承兑汇票 Bank acceptance 
商业承兑汇票 Trade acceptance 
1121 应收股利 Dividend receivable 
1122 应收利息 Interest receivable 
1131 应收账款 Account receivable 
1133 其他应收款 Other notes receivable 
1141 坏账准备 Bad debt reserves 
1151 预付账款 Advance money 
1161 应收补贴款 Cover deficit by state subsidies of receivable 
库存资产 Inventories 
1201 物资采购 Supplies purchasing 
1211 原材料 Raw materials 
1221 包装物 Wrappage 
1231 低值易耗品 Low-value consumption goods 
1232 材料成本差异 Materials cost variance 
1241 自制半成品 Semi-Finished goods 
1243 库存商品 Finished goods 
1244 商品进销差价 Differences between purchasing and selling price 
1251 委托加工物资 Work in process – outsourced 
1261 委托代销商品 Trust to and sell the goods on a commission basis 
1271 受托代销商品 Commissioned and sell the goods on a commission basis 
1281 存货跌价准备 Inventory falling price reserves 
1291 分期收款发出商品 Collect money and send out the goods by stages 
1301 待摊费用 Deferred and prepaid expenses 
长期投资 Long-term investment 
1401 长期股权投资 Long-term investment on stocks 
‘140101 股票投资 Investment on stocks 
‘140102 其他股权投资 Other investment on stocks 
1402 长期债权投资 Long-term investment on bonds 
‘140201 债券投资 Investment on bonds 
‘140202 其他债权投资 Other investment on bonds 
1421 长期投资减值准备 Long-term investments depreciation reserves 
股权投资减值准备 Stock rights investment depreciation reserves 
债权投资减值准备 Bcreditor’s rights investment depreciation reserves 
1431 委托贷款 Entrust loans 
‘143101 本金 Principal 
‘143102 利息 Interest 
‘143103 减值准备 Depreciation reserves 
1501 固定资产 Fixed assets 
房屋 Building 
建筑物 Structure 
机器设备 Machinery equipment 
运输设备 Transportation facilities 
工具器具 Instruments and implement 
1502 累计折旧 Accumulated depreciation 
1505 固定资产减值准备 Fixed assets depreciation reserves 
房屋、建筑物减值准备 Building/structure depreciation reserves 
机器设备减值准备 Machinery equipment depreciation reserves 
1601 工程物资 Project goods and material 
‘160101 专用材料 Special-purpose material 
‘160102 专用设备 Special-purpose equipment 
‘160103 预付大型设备款 Prepayments for equipment 
‘160104 为生产准备的工具及器具 Preparative instruments and implement for fabricate 
1603 在建工程 Construction-in-process 
安装工程 Erection works 
在安装设备 Erecting equipment-in-process 
技术改造工程 Technical innovation project 
大修理工程 General overhaul project 
1605 在建工程减值准备 Construction-in-process depreciation reserves 
1701 固定资产清理 Liquidation of fixed assets 
1801 无形资产 Intangible assets 
专利权 Patents 
非专利技术 Non-Patents 
商标权 Trademarks, Trade names 
著作权 Copyrights 
土地使用权 Tenure 
商誉 Goodwill 
1805 无形资产减值准备 Intangible Assets depreciation reserves 
专利权减值准备 Patent rights depreciation reserves 
商标权减值准备 trademark rights depreciation reserves 
1815 未确认融资费用 Unacknowledged financial charges 
待处理财产损溢 Wait deal assets loss or income 
1901 长期待摊费用 Long-term deferred and prepaid expenses 
1911 待处理财产损溢 Wait deal assets loss or income 
191101待处理流动资产损溢 Wait deal intangible assets loss or income 
191102待处理固定资产损溢 Wait deal fixed assets loss or income

二、负债类 Liability 

短期负债 Current liability 
2101 短期借款 Short-term borrowing 
2111 应付票据 Notes payable 
银行承兑汇票 Bank acceptance 
商业承兑汇票 Trade acceptance 
2121 应付账款 Account payable 
2131 预收账款 Deposit received 
2141 代销商品款 Proxy sale goods revenue 
2151 应付工资 Accrued wages 
2153 应付福利费 Accrued welfarism 
2161 应付股利 Dividends payable 
2171 应交税金 Tax payable 
‘217101 应交增值税 value added tax payable 
‘21710101 进项税额 Withholdings on VAT 
‘21710102 已交税金 Paying tax 
‘21710103 转出未交增值税 Unpaid VAT changeover 
‘21710104 减免税款 Tax deduction 
‘21710105 销项税额 Substituted money on VAT 
‘21710106 出口退税 Tax reimbursement for export 
‘21710107 进项税额转出 Changeover withnoldings on VAT 
‘21710108 出口抵减内销产品应纳税额 Export deduct domestic sales goods tax 
‘21710109 转出多交增值税 Overpaid VAT changeover 
‘21710110 未交增值税 Unpaid VAT 
‘217102 应交营业税 Business tax payable 
‘217103 应交消费税 Consumption tax payable 
‘217104 应交资源税 Resources tax payable 
‘217105 应交所得税 Income tax payable 
‘217106 应交土地增值税 Increment tax on land value payable 
‘217107 应交城市维护建设税 Tax for maintaining and building cities payable 
‘217108 应交房产税 Housing property tax payable 
‘217109 应交土地使用税 Tenure tax payable 
‘217110 应交车船使用税 Vehicle and vessel usage license plate tax(VVULPT) payable 
‘217111 应交个人所得税 Personal income tax payable 
2176 其他应交款 Other fund in conformity with paying 
2181 其他应付款 Other payables 
2191 预提费用 Drawing expense in advance 
其他负债 Other liabilities 
2201 待转资产价值 Pending changerover assets value 
2211 预计负债 Anticipation liabilities 
长期负债 Long-term Liabilities 
2301 长期借款 Long-term loans 
一年内到期的长期借款 Long-term loans due within one year 
一年后到期的长期借款 Long-term loans due over one year 
2311 应付债券 Bonds payable 
‘231101 债券面值 Face value, Par value 
‘231102 债券溢价 Premium on bonds 
‘231103 债券折价 Discount on bonds 
‘231104 应计利息 Accrued interest 
2321 长期应付款 Long-term account payable 
应付融资租赁款 Accrued financial lease outlay 
一年内到期的长期应付 Long-term account payable due within one year 
一年后到期的长期应付 Long-term account payable over one year 
2331 专项应付款 Special payable 
一年内到期的专项应付 Long-term special payable due within one year 
一年后到期的专项应付 Long-term special payable over one year 
2341 递延税款 Deferral taxes


资本 Capital 
3101 实收资本(或股本) Paid-up capital(or stock) 
实收资本 Paicl-up capital 
实收股本 Paid-up stock 
3103 已归还投资 Investment Returned 
3111 资本公积 Capital reserve 
‘311101 资本(或股本)溢价 Cpital(or Stock) premium 
‘311102 接受捐赠非现金资产准备 Receive non-cash donate reserve 
‘311103 股权投资准备 Stock right investment reserves 
‘311105 拨款转入 Allocate sums changeover in 
‘311106 外币资本折算差额 Foreign currency capital 
‘311107 其他资本公积 Other capital reserve 
3121 盈余公积 Surplus reserves 
‘312101 法定盈余公积 Legal surplus 
‘312102 任意盈余公积 Free surplus reserves 
‘312103 法定公益金 Legal public welfare fund 
‘312104 储备基金 Reserve fund 
‘312105 企业发展基金 Enterprise expension fund 
‘312106 利润归还投资 Profits capitalizad on return of investment 
利润 Profits 
3131 本年利润 Current year profits 
3141 利润分配 Profit distribution 
‘314101 其他转入 Other chengeover in 
‘314102 提取法定盈余公积 Withdrawal legal surplus 
‘314103 提取法定公益金 Withdrawal legal public welfare funds 
‘314104 提取储备基金 Withdrawal reserve fund 
‘314105 提取企业发展基金 Withdrawal reserve for business expansion 
‘314106 提取职工奖励及福利基金 Withdrawal staff and workers’ bonus and welfare fund 
‘314107 利润归还投资 Profits capitalizad on return of investment 
‘314108 应付优先股股利 Preferred Stock dividends payable 
‘314109 提取任意盈余公积 Withdrawal other common accumulation fund 
‘314110 应付普通股股利 Common Stock dividends payable 
‘314111 转作资本(或股本)的普通股股利 Common Stock dividends change to assets(or stock) 
‘314115 未分配利润 Undistributed profit

四、成本类 Cost 

4101 生产成本 Cost of manufacture 
‘410101 基本生产成本 Base cost of manufacture 
‘410102 辅助生产成本 Auxiliary cost of manufacture 
4105 制造费用 Manufacturing overhead 
材料费 Materials 
管理人员工资 Executive Salaries 
奖金 Wages 
退职金 Retirement allowance 
补贴 Bonus 
外保劳务费 Outsourcing fee 
福利费 Employee benefits/welfare 
会议费 Coferemce 
加班餐费 Special duties 
市内交通费 Business traveling 
通讯费 Correspondence 
电话费 Correspondence 
水电取暖费 Water and Steam 
税费 Taxes and dues 
租赁费 Rent 
管理费 Maintenance 
车辆维护费 Vehicles maintenance 
油料费 Vehicles maintenance 
培训费 Education and training 
接待费 Entertainment 
图书、印刷费 Books and printing 
运费 Transpotation 
保险费 Insurance premium 
支付手续费 Commission 
杂费 Sundry charges 
折旧费 Depreciation expense 
机物料消耗 Article of consumption 
劳动保护费 Labor protection fees 
季节性停工损失 Loss on seasonality cessation 
4107 劳务成本 Service costs

五、损益类 Profit and loss 
收入 Income 
5101 主营业务收入 Prime operating revenue 
产品销售收入 Sales revenue 
服务收入 Service revenue 
5102 其他业务收入 Other operating revenue 
材料销售 Sales materials 
包装物出租 Wrappage lease 
出让资产使用权收入 Remise right of assets revenue 
返还所得税 Reimbursement of income tax 
其他收入 Other revenue 
5201 投资收益 Investment income 
短期投资收益 Current investment income 
长期投资收益 Long-term investment income 
计提的委托贷款减值准备 Withdrawal of entrust loans reserves 
5203 补贴收入 Subsidize revenue 
国家扶持补贴收入 Subsidize revenue from country 
其他补贴收入 Other subsidize revenue 
非货币性交易收益 Non-cash deal income 
现金溢余 Cash overage 
处置固定资产净收益 Net income on disposal of fixed assets 
出售无形资产收益 Income on sales of intangible assets 
固定资产盘盈 Fixed assets inventory profit 
罚款净收入 Net amercement income 
支出 Outlay 
业务支出 Revenue charges 
5401 主营业务成本 Operating costs 
产品销售成本 Cost of goods sold 
服务成本 Cost of service 
5402 主营业务税金及附加 Tax and associate charge 
营业税 Sales tax 
消费税 Consumption tax 
城市维护建设税 Tax for maintaining and building cities 
资源税 Resources tax 
土地增值税 Increment tax on land value 
5405 其他业务支出 Other business expense 
销售其他材料成本 Other cost of material sale 
其他劳务成本 Other cost of service 
其他业务税金及附加费 Other tax and associate charge 
费用 Expenses 
5501 营业费用 Operating expenses 
代销手续费 Consignment commission charge 
运杂费 Transpotation 
保险费 Insurance premium 
展览费 Exhibition fees 
广告费 Advertising fees 
5502 管理费用 Adminisstrative expenses 
职工工资 Staff Salaries 
修理费 Repair charge 
低值易耗摊销 Article of consumption 
办公费 Office allowance 
差旅费 Travelling expense 
工会经费 Labour union expenditure 
研究与开发费 Research and development expense 
福利费 Employee benefits/welfare 
职工教育经费 Personnel education 
待业保险费 Unemployment insurance 
劳动保险费 Labour insurance 
医疗保险费 Medical insurance 
会议费 Coferemce 
聘请中介机构费 Intermediary organs 
咨询费 Consult fees 
诉讼费 Legal cost 
业务招待费 Business entertainment 
技术转让费 Technology transfer fees 
矿产资源补偿费 Mineral resources compensation fees 
排污费 Pollution discharge fees 
房产税 Housing property tax 
车船使用税 Vehicle and vessel usage license plate tax(VVULPT) 
土地使用税 Tenure tax 
印花税 Stamp tax 
5503 财务费用 Finance charge 
利息支出 Interest exchange 
汇兑损失 Foreign exchange loss 
各项手续费 Charge for trouble 
各项专门借款费用 Special-borrowing cost 
5601 营业外支出 Nonbusiness expenditure 
捐赠支出 Donation outlay 
减值准备金 Depreciation reserves 
非常损失 Extraordinary loss 
处理固定资产净损失 Net loss on disposal of fixed assets 
出售无形资产损失 Loss on sales of intangible assets 
固定资产盘亏 Fixed assets inventory loss 
债务重组损失 Loss on arrangement 
罚款支出 Amercement outlay 
5701 所得税 Income tax 
以前年度损益调整 Prior year income adjustment

现金 Cash in hand 
银行存款 Cash in bank 
其他货币资金-外埠存款Other monetary assets – cash in other cities 
其他货币资金-银行本票 Other monetary assets – cashier‘s check 
其他货币资金-银行汇票 Other monetary assets – bank draft 
其他货币资金-信用卡 Other monetary assets – credit cards 
其他货币资金-信用证保证金 Other monetary assets – L/C deposit 
其他货币资金-存出投资款 Other monetary assets – cash for investment 
短期投资-股票投资 Investments – Short term – stocks 
短期投资-债券投资 Investments – Short term – bonds 
短期投资-基金投资 Investments – Short term – funds 
短期投资-其他投资 Investments – Short term – others 
短期投资跌价准备 Provision for short-term investment 
长期股权投资-股票投资 Long term equity investment – stocks 
长期股权投资-其他股权投资 Long term equity investment – others 
长期债券投资-债券投资 Long term securities investemnt – bonds 
长期债券投资-其他债权投资 Long term securities investment – others 
长期投资减值准备 Provision for long-term investment 
应收票据 Notes receivable 
应收股利 Dividends receivable 
应收利息 Interest receivable 
应收帐款 Trade debtors 
坏帐准备- 应收帐款 Provision for doubtful debts – trade debtors 
预付帐款 Prepayment 
应收补贴款 Allowance receivable 
其他应收款 Other debtors 
坏帐准备- 其他应收款 Provision for doubtful debts – other debtors 
其他流动资产 Other current assets 
物资采购 Purchase 
原材料 Raw materials 
包装物 Packing materials 
低值易耗品 Low value consumbles 
材料成本差异 Material cost difference 
自制半成品 Self-manufactured goods 
库存商品 Finished goods 
商品进销差价 Difference between purchase & sales of commodities 
委托加工物资 Consigned processiong material 
委托代销商品 Consignment-out 
受托代销商品 Consignment-in 
分期收款发出商品 Goods on instalment sales 
存货跌价准备 Provision for obsolete stocks 
待摊费用 Prepaid expenses 
待处理流动资产损益 Unsettled G/L on current assets 
待处理固定资产损益 Unsettled G/L on fixed assets 
委托贷款-本金 Consignment loan – principle 
委托贷款-利息 Consignment loan – interest 
委托贷款-减值准备 Consignment loan – provision 
固定资产-房屋建筑物 Fixed assets – Buildings 
固定资产-机器设备 Fixed assets – Plant and machinery 
固定资产-电子设备、器具及家具 Fixed assets – Electronic Equipment, furniture and fixtures 
固定资产-运输设备 Fixed assets – Automobiles 
累计折旧 Accumulated depreciation 
固定资产减值准备 Impairment of fixed assets 
工程物资-专用材料 Project material – specific materials 
工程物资-专用设备 Project material – specific equipment 
工程物资-预付大型设备款 Project material – prepaid for equipment 
工程物资-为生产准备的工具及器具 Project material – tools and facilities for production 
在建工程 Construction in progress 
在建工程减值准备 Impairment of construction in progress 
固定资产清理 Disposal of fixed assets 
无形资产-专利权 Intangible assets – patent 
无形资产-非专利技术 Intangible assets – industrial property and know-how 
无形资产-商标权 Intangible assets – trademark rights 
无形资产-土地使用权 Intangible assets – land use rights 
无形资产-商誉 Intangible assets – goodwill 
无形资产减值准备 Impairment of intangible assets 
长期待摊费用 Deferred assets 
未确认融资费用 Unrecognized finance fees 
其他长期资产 Other long term assets 
递延税款借项 Deferred assets debits 
应付票据 Notes payable 
应付帐款 Trade creditors 
预收帐款 Adanvances from customers 
代销商品款 Consignment-in payables 
其他应交款 Other payable to government 
其他应付款 Other creditors 
应付股利 Proposed dividends 
待转资产价值 Donated assets 
预计负债 Accrued liabilities 
应付短期债券 Short-term debentures payable 
其他流动负债 Other current liabilities 
预提费用 Accrued expenses 
应付工资 Payroll payable 
应付福利费 Welfare payable 
短期借款-抵押借款 Bank loans – Short term – pledged 
短期借款-信用借款 Bank loans – Short term – credit 
短期借款-担保借款 Bank loans – Short term – guaranteed 
一年内到期长期借款 Long term loans due within one year 
一年内到期长期应付款 Long term payable due within one year 
长期借款 Bank loans – Long term 
应付债券-债券面值 Bond payable – Par value 
应付债券-债券溢价 Bond payable – Excess 
应付债券-债券折价 Bond payable – Discount 
应付债券-应计利息 Bond payable – Accrued interest 
长期应付款 Long term payable 
专项应付款 Specific payable 
其他长期负债 Other long term liabilities 
应交税金-所得税 Tax payable – income tax 
应交税金-增值税 Tax payable – VAT 
应交税金-营业税 Tax payable – business tax 
应交税金-消费税 Tax payable – consumable tax 
应交税金-其他 Tax payable – others 
递延税款贷项 Deferred taxation credit 
股本 Share capital 
已归还投资 Investment returned 
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 to shares 
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 – return 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


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