上海翻译公司会计报表英文词汇

单击此处编辑母版标题样式,单击此处编辑母版文本样式,第二级,第三级,第四级,第五级,2014-8-4,#,会计报表英文,词汇,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,Cashiers 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,Bcreditors 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,管理会计,Management accounting,负现金流量,经营活动,Operating activities,所有者权益,Owners equity,合伙企业,Partnership,正现金流量,Positive cash flow,留存利润,Retained earning,投资回报,Return of investment,投资报酬,Return on investment,收入,Revenue,证券交易委员会,Securities and Exchange Commission,独资企业,Sole proprietorship,清偿能力,Solvency,稳定货币假设,Stable-dollar assumption,现金流量表,Statement of cash flow,财务状况表,Statement of financial position,股东,Stockholders,股东权益,Stockholders equity,税务会计,Tax accounting,门面粉饰,Window dressing,损害,damage,削弱性效应,dampening effect,数据转换,data transfer,数据传输,data transmission,指定车型及司机的合同车队,DDC(dedicated contract carriage),供应商出租人,dealer lessors,债务资本,debt capital,债务契约,debt covenant,债务证书,debt instr