财务术语中英文
一、资产类Asts
流动资产Current asts
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 rerves
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 rerves
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 lling清炒豆芽
price
1251 委托加工物资Work in process - outsourced
1261 委托代销商品Trust to and ll the goods on a commission basis
1271 受托代销商品Commissioned and ll the goods on a commission basis 1281 存货跌价准备Inventory falling price rerves
1291 分期收款发出商品Collect money and nd out the goods by stages 1301 待摊费用Deferred and prepaid expens
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 rerves
股权投资减值准备Stock rights investment depreciation rerves
债权投资减值准备Bcreditor''s rights investment depreciation rerves
1431 委托贷款Entrust loans
143101 本金Principal
143102 利息Interest
143103 减值准备Depreciation rerves
1501 固定资产Fixed asts
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 asts depreciation rerves
房屋、建筑物减值准备Building/structure depreciation rerves
机器设备减值准备Machinery equipment depreciation rerves
1601 工程物资Project goods and material
160101 专用材料Special-purpo material
160102 专用设备Special-purpo 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 rerves
1701 固定资产清理Liquidation of fixed asts
1801 无形资产Intangible asts
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 Asts depreciation rerves
专利权减值准备Patent rights depreciation rerves
商标权减值准备trademark rights depreciation rerves
1815 未确认融资费用Unacknowledged financial charges
待处理财产损溢Wait deal asts loss or income
1901 长期待摊费用Long-term deferred and prepaid expens
1911 待处理财产损溢Wait deal asts loss or income
191101待处理流动资产损溢Wait deal intangible asts loss or income
191102待处理固定资产损溢Wait deal fixed asts 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 reimburment 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 payabl爱情的歌
e
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 应交土本周时政新闻
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 vesl usage licen pla炖鲤鱼
te 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 expen in advance
其他负债Other liabilities
2201 旦字开头的成语
待转资产价值Pending changerover asts 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 lea 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 payabl幸福来敲门观后感
e over one year
2341 递延税款Deferral taxes
三、所有者权益类OWNERS'' EQUITY
资本Capita
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
公积
3111 资本公积Capital rerve
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 rerve
311103 股权投资准备Stock right investment rerves
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Oth职业生涯结束语
er capita北京冬奥会金牌
l rerve
3121 盈余公积Surplus rerves
312101 法定盈余公积Legal surplus
312102 任意盈余公积Free surplus rerves
312103 法定公益金Legal public welfare fund
312104 储备基金Rerve fund
312105 企业发展基金Enterpri 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 rerve fund
314105 提取企业发展基金Withdrawal rerve for business expansion
314106 提取职工奖励及福利基金Withdrawal staff and work老子的思想
ers'' 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 asts(or stock)
314115 未分配利润Undistributed profit
