Ⅰ 跪求簡單會計知識和會計用語（中英文）
流動資產： CURRENT ASSETS:
貨幣資金 Cash
結算備付金 Provision of settlement fund
拆出資金 Funds lent
交易性金融資產 Financial assets held for trading
應收票據 Notes receivable
應收賬款 Accounts receivable
預付款項 Advances to suppliers
應收保費 Insurance premiums receivable
應收分保賬款 Cession premiums receivable
應收分保合同准備金 Provision of cession receivable
應收利息 Interests receivable
其他應收款 Other receivable
買入返售金融資產 Recoursable financial assets acquired
存貨 Inventories
其中：原材料 Raw material
庫存商品 Stock goods
一年內到期的非流動資產 Non-current assets maturing within one year
其他流動資產 Other current assets
流動資產合計 TOTAL CURRENT ASSETS
非流動資產：NON-CURRENT ASSETS
發放貸款及墊款 Loans and payments on behalf
可供出售金融資產 Available-for-sale financial assets
持有至到期投資 Held-to-maturity investments
長期應收款 Long-term receivables
長期股權投資 Long-term equity investments
投資性房地產 Investment real estates
固定資產原價 Fixed assets original cost
減：累計折舊 Less:Accumulated depreciation
固定資產凈值 Fixed assets--net value
減：固定資產減值准備 Less:Fixed assets impairment provision
固定資產凈額 Fixed assets--net book value
在建工程 Construction in progress
工程物資 Construction supplies
固定資產清理 Fixed assets pending disposal
生產性生物資產 Bearer biological assets
油氣資產 Oil and natural gas assets
無形資產 Intangibel assets
開發支出 Research and development costs
商譽 Goodwill
長期待攤費用 Long-term deferred expenses
遞延所得稅資產 Deferred tax assets
其他非流動資產 Other non-current assets
其中：特准儲備物資 Physical assets reserve specifically authorized
非流動資產合計 TOTAL NON-CURRENT ASSETS
流動負債：CURRENT LIABILITIES:
短期借款 Short-term borrowings
向中央銀行借款 Borrowings from central bank
吸收存款及同業存放 Deposits from customers and interbank
拆入資金 Deposit funds
交易性金融負債 Financial assets held for liabilities
應付票據 Notes payable
應付賬款 Accounts payable
預收款項 Advances from customers
賣出回購金融資產款 Funds from sales of financial assets with repurchasement agreement
應付手續費及傭金 Handling charges and commissions payable
應付職工薪酬 Employee benefits payable
其中：應付工資 Including:Accrued payroll
應付福利費 Welfare benefits payable
其中：職工獎勵及福利基金 Including:Staff and workers' bonus and selfare
應交稅費 Taxes and surcharges payable
其中：應交稅金 Including:Taxes payable
應付利息 Interests payable
其他應付款 Other payables
應付分保賬款 Cession insurance premiums payable
保險合同准備金 Provision for insurance contracts
代理買賣證券款 Funds received as agent of stock exchange
代理承銷證券款 Funds received as stock underwrite
一年內到期的非流動負債 Non-current liabilities maturing within one year
其他流動負債 Other current liablities
流動負債合計 TOTAL CURRENT LIABILITIES:
非流動負債：NON-CURRENT LIABILITIES:
長期借款 Long-term loans
應付債券 Debentures payable
長期應付款 Long-term payables
專項應付款 Specific payable
預計負債 Accrued liabilities
遞延所得稅負債 Deferred tax liabilities
其他非流動負債 Other non-current liablities
其中：特准儲備基金 Authorized reserve fund
非流動負債合計 TOTAL NON-CURRENT LIABILITIES:
負 債 合 計 TOTAL LIABILITIES
所有者權益（或股東權益）： OWNERS'(OWNER'S)/SHAREHOLDERS' EQUITY
實收資本（股本） Registered capital
國家資本 National capital
集體資本 Collective capital
法人資本 Legal person's capital
其中：國有法人資本 Including:State-owned legal person's capital
集體法人資本 Collective legal person"s capital
個人資本 Personal capital
外商資本 Foreign businessmen's capital
減：已歸還投資 Less:Returned investment
實收資本（或股本）凈額 Registered capital--net book value
資本公積 Capital surplus
減：庫存股 Treasury stock
專項儲備 Special reserve
盈餘公積 Surplus reserve
其中：法定公積金 Including:Statutory accumulation reserve
任意公積金 Discretionary accumulation
儲備基金 Reserved funds
企業發展基金 Enterprise expension funds
利潤歸還投資 Profits capitalised on retum of investments
一般風險准備 Provision for normal risks
未分配利潤 Undistributed profits
外幣報表折算差額 Exchange differences on translating foreign operations
歸屬於母公司所有者權益合計 Total owners' equity belongs to parent company
少數股東權益 Minority interest
所有者權益合計 TOTAL OWNERS' EQUITY
負債及所有者權益總計 TOTAL LIABILITIES & OWNERS' EQUITY
一、營業總收入 OVERALL SALES
其中：營業收入 Including:Sales from operations
其中：主營業務收入 Including:sales of main operations
其他業務收入 Income from other operations
利息收入 Interest income
已賺保費 Insurance premiums earned
手續費及傭金收入 Handling charges and commissions income
二、營業總成本 OVERALL COSTS
其中：營業成本 Including: Cost of operations
其中：主營業務成本 Including:Cost of main operations
其他業務成本 cost of other operations
利息支出 Interest expenses
手續費及傭金支出 Handling charges and commissions expenses
退保金 Refund of insurance premiums
賠付支出凈額 Net payments for insurance claims
提取保險合同准備金凈額 Net provision for insurance contracts
保單紅利支出 Commissions on insurance policies
分保費用 Cession charges
營業稅金及附加 Sales tax and additions
銷售費用 Selling and distribution expenses
管理費用 General and administrative expenses
其中：業務招待費 business entertainment
研究與開發費 research and development
財務費用 Financial expenses
其中：利息支出 Interest expense
利息收入 Interest income
匯兌凈損失（凈收益以「-」號填列） Gain or loss on foreign exchange transactions (less exchange gain)
資產減值損失 Impairment loss on assets
其他other
加：公允價值變動收益（損失以「-」號填列） Plus: Gain or loss from changes in fair values(loss expressed with "-")
投資收益（損失以「-」號填列）Investment income(loss expressed with "-")
其中：對聯營企業和合營企業的投資收益 Including: Investment income from joint ventures and affiliates(loss expressed with "-")
匯兌收益（損失以「-」號填列） Gain or loss on foreign exchange transactions s(loss expressed with "-")
三、營業利潤（虧損以「－」號填列） PROFIT FROM OPERATIONS
加：營業外收入 Plus: Non-operating profit
其中：非流動資產處置利得 Gains from disposal of non-current assets
非貨幣性資產交換利得 Gains from exchange of non-monetary assets
政府補助 Government grant income
債務重組利得 Gains from debt restructuring
減：營業外支出 Less:Non-operating expenses
其中：非流動資產處置損失 Including:Losses from disposal of non-current assets
非貨幣性資產交換損失 Losses from exchange of non-monetary assets
債務重組損失 Losses from debt restructuring
四、利潤總額（虧損總額以「－」號填列） PROFIT BEFORE TAX (LOSS EXPRESSED WITH "-")
減：所得稅費用 Less: Income tax expenses
五、凈利潤（凈虧損以「－」號填列） NET PROFIT (LOSS EXPRESSED WITH "-")
歸屬於母公司所有者的凈利潤 Net profit belonging to parent company
少數股東損益 Minority interest
六、每股收益： EARNINGS PER SHARE (EPS)
基本每股收益 Basic EPS
稀釋每股收益 Diluted EPS
七、其他綜合收益 OTHER CONSOLIDATED INCOME
八、綜合收益總額 TOTAL CONSOLIDATED INCOME
歸屬於母公司所有者的綜合收益總額 Consolidated income belonging to parent company
歸屬於少數股東的綜合收益總額 Consolidated income belonging to Minority shareholders
九、補充資料 SUPPLEMENTARY INFORMATION
營業總收入中：出口產品銷售收入 Including overall sales:sales income of export procts
營業總成本中：出口產品銷售成本 Including overall costs:sales cost of export procts
Ⅱ 會計科目英文縮寫
一、企業財務會計報表封面 FINANCIAL REPORT COVER
報表所屬期間之期末時間點 Period Ended
所屬月份 Reporting Period
報出日期 Submit Date
記賬本位幣幣種 Local Reporting Currency
審核人 Verifier
填表人 Preparer
二、資產負債表 Balance Sheet
資產 Assets
流動資產 Current Assets
貨幣資金 Bank and Cash
短期投資 Current Investment
一年內到期委託貸款 Entrusted loan receivable e within one year
減：一年內到期委託貸款減值准備 Less: Impairment for Entrusted loan receivable e within one year
減：短期投資跌價准備 Less: Impairment for current investment
短期投資凈額 Net bal of current investment
應收票據 Notes receivable
應收股利 Dividend receivable
應收利息 Interest receivable
應收賬款 Account receivable
減：應收賬款壞賬准備 Less: Bad debt provision for Account receivable
應收賬款凈額 Net bal of Account receivable
其他應收款 Other receivable
減：其他應收款壞賬准備 Less: Bad debt provision for Other receivable
其他應收款凈額 Net bal of Other receivable
預付賬款 Prepayment
應收補貼款 Subsidy receivable
存貨 Inventory
減：存貨跌價准備 Less: Provision for Inventory
存貨凈額 Net bal of Inventory
已完工尚未結算款 Amount e from customer for contract work
待攤費用 Deferred Expense
一年內到期的長期債權投資 Long-term debt investment e within one year
一年內到期的應收融資租賃款 Finance lease receivables e within one year
其他流動資產 Other current assets
流動資產合計 Total current assets
長期投資 Long-term investment
長期股權投資 Long-term equity investment
委託貸款 Entrusted loan receivable
長期債權投資 Long-term debt investment
長期投資合計 Total for long-term investment
減：長期股權投資減值准備 Less: Impairment for long-term equity investment
減：長期債權投資減值准備 Less: Impairment for long-term debt investment
減：委託貸款減值准備 Less: Provision for entrusted loan receivable
長期投資凈額 Net bal of long-term investment
其中：合並價差 Include: Goodwill (Negative goodwill)
固定資產 Fixed assets
固定資產原值 Cost
減：累計折舊 Less: Accumulated Depreciation
固定資產凈值 Net bal
減：固定資產減值准備 Less: Impairment for fixed assets
固定資產凈額 NBV of fixed assets
工程物資 Material holds for construction of fixed assets
在建工程 Construction in progress
減：在建工程減值准備 Less: Impairment for construction in progress
在建工程凈額 Net bal of construction in progress
固定資產清理 Fixed assets to be disposed of
固定資產合計 Total fixed assets
無形資產及其他資產 Other assets & Intangible assets
無形資產 Intangible assets
減：無形資產減值准備 Less: Impairment for intangible assets
無形資產凈額 Net bal of intangible assets
長期待攤費用 Long-term deferred expense
融資租賃——未擔保余值 Finance lease – Unguaranteed resial values
融資租賃——應收融資租賃款 Finance lease – Receivables
其他長期資產 Other non-current assets
無形及其他長期資產合計 Total other assets & intangible assets
遞延稅項 Deferred Tax
遞延稅款借項 Deferred Tax assets
資產總計 Total assets
負債及所有者（或股東）權益 Liability & Equity
流動負債 Current liability
短期借款 Short-term loans
應付票據 Notes payable
應付賬款 Accounts payable
已結算尚未完工款
預收賬款 Advance from customers
應付工資 Payroll payable
應付福利費 Welfare payable
應付股利 Dividend payable
應交稅金 Taxes payable
其他應交款 Other fees payable
其他應付款 Other payable
預提費用 Accrued Expense
預計負債 Provision
遞延收益 Deferred Revenue
一年內到期的長期負債 Long-term liability e within one year
其他流動負債 Other current liability
流動負債合計 Total current liability
長期負債 Long-term liability
長期借款 Long-term loans
應付債券 Bonds payable
長期應付款 Long-term payable
專項應付款 Grants & Subsidies received
其他長期負債 Other long-term liability
長期負債合計 Total long-term liability
遞延稅項 Deferred Tax
遞延稅款貸項 Deferred Tax liabilities
負債合計 Total liability
少數股東權益 Minority interests
所有者權益（或股東權益） Owners』 Equity
實收資本（或股本） Paid in capital
減；已歸還投資 Less: Capital redemption
實收資本（或股本）凈額 Net bal of Paid in capital
資本公積 Capital Reserves
盈餘公積 Surplus Reserves
其中：法定公益金 Include: Statutory reserves
未確認投資損失 Unrealised investment losses
未分配利潤 Retained profits after appropriation
其中：本年利潤 Include: Profits for the year
外幣報表折算差額 Translation reserve
所有者（或股東）權益合計 Total Equity
負債及所有者（或股東）權益合計 Total Liability & Equity
三、利潤及利潤分配表 Income statement and profit appropriation
一、主營業務收入 Revenue
減：主營業務成本 Less: Cost of Sales
主營業務稅金及附加 Sales Tax
二、主營業務利潤（虧損以「—」填列） Gross Profit ( - means loss)
加：其他業務收入 Add: Other operating income
減：其他業務支出 Less: Other operating expense
減：營業費用 Selling & Distribution expense
管理費用 G&A expense
財務費用 Finance expense
三、營業利潤（虧損以「—」填列） Profit from operation ( - means loss)
加：投資收益（虧損以「—」填列） Add: Investment income
補貼收入 Subsidy Income
營業外收入 Non-operating income
減：營業外支出 Less: Non-operating expense
四、利潤總額（虧損總額以「—」填列） Profit before Tax
減：所得稅 Less: Income tax
少數股東損益 Minority interest
加：未確認投資損失 Add: Unrealised investment losses
五、凈利潤（凈虧損以「—」填列） Net profit ( - means loss)
加：年初未分配利潤 Add: Retained profits
其他轉入 Other transfer-in
六、可供分配的利潤 Profit available for distribution( - means loss)
減：提取法定盈餘公積 Less: Appropriation of statutory surplus reserves
提取法定公益金 Appropriation of statutory welfare fund
提取職工獎勵及福利基金 Appropriation of staff incentive and welfare fund
提取儲備基金 Appropriation of reserve fund
提取企業發展基金 Appropriation of enterprise expansion fund
利潤歸還投資 Capital redemption
七、可供投資者分配的利潤 Profit available for owners' distribution
減：應付優先股股利 Less: Appropriation of preference share's dividend
提取任意盈餘公積 Appropriation of discretionary surplus reserve
應付普通股股利 Appropriation of ordinary share's dividend
轉作資本（或股本）的普通股股利 Transfer from ordinary share's dividend to paid in capital
八、未分配利潤 Retained profit after appropriation
補充資料： Supplementary Information:
1． 出售、處置部門或被投資單位收益 Gains on disposal of operating divisions or investments
2． 自然災害發生損失 Losses from natural disaster
3． 會計政策變更增加（或減少）利潤總額 Increase (decrease) in profit e to changes in accounting policies
4． 會計估計變更增加（或減少）利潤總額 Increase (decrease) in profit e to changes in accounting estimates
5． 債務重組損失 Losses from debt restructuring
Ⅲ 求常見的會計分錄英文表達形式（越全越好）
（中文科目是老的叫法）
現金 Cash in hand
銀行存款 Cash in bank
其他貨幣資金-外埠存款Other monetary assets - cash in other cities
其他貨幣資金-銀行本票 Other monetary assets - cashier『s check
其他貨幣資金-銀行匯票 Other monetary assets - bank draft
其他貨幣資金-信用卡 Other monetary assets - credit cards
其他貨幣資金-信用證保證金 Other monetary assets - L/C deposit
其他貨幣資金-存出投資款 Other monetary assets - cash for investment
短期投資-股票投資 Investments - Short term - stocks
短期投資-債券投資 Investments - Short term - bonds
短期投資-基金投資 Investments - Short term - funds
短期投資-其他投資 Investments - Short term - others
短期投資跌價准備 Provision for short-term investment
長期股權投資-股票投資 Long term equity investment - stocks
長期股權投資-其他股權投資 Long term equity investment - others
長期債券投資-債券投資 Long term securities investemnt - bonds
長期債券投資-其他債權投資 Long term securities investment - others
長期投資減值准備 Provision for long-term investment
應收票據 Notes receivable
應收股利 Dividends receivable
應收利息 Interest receivable
應收帳款 Trade debtors
壞帳准備- 應收帳款 Provision for doubtful debts - trade debtors
預付帳款 Prepayment
應收補貼款 Allowance receivable
其他應收款 Other debtors
壞帳准備- 其他應收款 Provision for doubtful debts - other debtors
其他流動資產 Other current assets
物資采購 Purchase
原材料 Raw materials
包裝物 Packing materials
低值易耗品 Low value consumbles
材料成本差異 Material cost difference
自製半成品 Self-manufactured goods
庫存商品 Finished goods
商品進銷差價 Difference between purchase & sales of commodities
委託加工物資 Consigned processiong material
委託代銷商品 Consignment-out
受託代銷商品 Consignment-in
分期收款發出商品 Goods on instalment sales
存貨跌價准備 Provision for obsolete stocks
待攤費用 Prepaid expenses
待處理流動資產損益 Unsettled G/L on current assets
待處理固定資產損益 Unsettled G/L on fixed assets
委託貸款-本金 Consignment loan - principle
委託貸款-利息 Consignment loan - interest
委託貸款-減值准備 Consignment loan - provision
固定資產-房屋建築物 Fixed assets - Buildings
固定資產-機器設備 Fixed assets - Plant and machinery
固定資產-電子設備、器具及傢具 Fixed assets - Electronic Equipment, furniture and fixtures
固定資產-運輸設備 Fixed assets - Automobiles
累計折舊 Accumulated depreciation
固定資產減值准備 Impairment of fixed assets
工程物資-專用材料 Project material - specific materials
工程物資-專用設備 Project material - specific equipment
工程物資-預付大型設備款 Project material - prepaid for equipment
工程物資-為生產准備的工具及器具 Project material - tools and facilities for proction
在建工程 Construction in progress
在建工程減值准備 Impairment of construction in progress
固定資產清理 Disposal of fixed assets
無形資產-專利權 Intangible assets - patent
無形資產-非專利技術 Intangible assets - instrial property and know-how
無形資產-商標權 Intangible assets - trademark rights
無形資產-土地使用權 Intangible assets - land use rights
無形資產-商譽 Intangible assets - goodwill
無形資產減值准備 Impairment of intangible assets
長期待攤費用 Deferred assets
未確認融資費用 Unrecognized finance fees
其他長期資產 Other long term assets
遞延稅款借項 Deferred assets debits
應付票據 Notes payable
應付帳款 Trade creditors
預收帳款 Adanvances from customers
代銷商品款 Consignment-in payables
其他應交款 Other payable to government
其他應付款 Other creditors
應付股利 Proposed dividends
待轉資產價值 Donated assets
預計負債 Accrued liabilities
應付短期債券 Short-term debentures payable
其他流動負債 Other current liabilities
預提費用 Accrued expenses
應付工資 Payroll payable
應付福利費 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-擔保借款 Bank loans - Short term - guaranteed
一年內到期長期借款 Long term loans e within one year
一年內到期長期應付款 Long term payable e within one year
長期借款 Bank loans - Long term
應付債券-債券面值 Bond payable - Par value
應付債券-債券溢價 Bond payable - Excess
應付債券-債券折價 Bond payable - Discount
應付債券-應計利息 Bond payable - Accrued interest
長期應付款 Long term payable
專項應付款 Specific payable
其他長期負債 Other long term liabilities
應交稅金-所得稅 Tax payable - income tax
應交稅金-增值稅 Tax payable - VAT
應交稅金-營業稅 Tax payable - business tax
應交稅金-消費稅 Tax payable - consumable tax
應交稅金-其他 Tax payable - others
遞延稅款貸項 Deferred taxation credit
股本 Share capital
已歸還投資 Investment returned
利潤分配-其他轉入 Profit appropriation - other transfer in
利潤分配-提取法定盈餘公積 Profit appropriation - statutory surplus reserve
利潤分配-提取法定公益金 Profit appropriation - statutory welfare reserve
利潤分配-提取儲備基金 Profit appropriation - reserve fund
利潤分配-提取企業發展基金 Profit appropriation - enterprise development fund
利潤分配-提取職工獎勵及福利基金 Profit appropriation - staff bonus and welfare fund
利潤分配-利潤歸還投資 Profit appropriation - return investment by profit
利潤分配-應付優先股股利 Profit appropriation - preference shares dividends
利潤分配-提取任意盈餘公積 Profit appropriation - other surplus reserve
利潤分配-應付普通股股利 Profit appropriation - ordinary shares dividends
利潤分配-轉作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares
期初未分配利潤 Retained earnings, beginning of the year
資本公積-股本溢價 Capital surplus - share premium
資本公積-接受捐贈非現金資產准備 Capital surplus - donation reserve
資本公積-接受現金捐贈 Capital surplus - cash donation
資本公積-股權投資准備 Capital surplus - investment reserve
資本公積-撥款轉入 Capital surplus - subsidiary
資本公積-外幣資本折算差額 Capital surplus - foreign currency translation
資本公積-其他 Capital surplus - others
盈餘公積-法定盈餘公積金 Surplus reserve - statutory surplus reserve
盈餘公積-任意盈餘公積金 Surplus reserve - other surplus reserve
盈餘公積-法定公益金 Surplus reserve - statutory welfare reserve
盈餘公積-儲備基金 Surplus reserve - reserve fund
盈餘公積-企業發展基金 Surplus reserve - enterprise development fund
盈餘公積-利潤歸還投資 Surplus reserve - reture investment by investment
主營業務收入 Sales
主營業務成本 Cost of sales
主營業務稅金及附加 Sales tax
營業費用 Operating expenses
管理費用 General and administrative expenses
財務費用 Financial expenses
投資收益 Investment income
其他業務收入 Other operating income
營業外收入 Non-operating income
補貼收入 Subsidy income
其他業務支出 Other operating expenses
營業外支出 Non-operating expenses
所得稅 Income tax一、資產類 assets
現金 cash on hand
銀行存款 cash in bank
其他貨幣資金 other cash and cash equivalent
短期投資 short-term investment
短期投資跌價准備 short-term investments falling price reserve
應收票據 notes receivable
應收股利 dividend receivable
應收利息 interest receivable
應收帳款 accounts receivable
壞帳准備 bad debt reserve
預付帳款 advance money
應收補貼款 cover deficit receivable from state subsidize
其他應收款 other notes receivable
在途物資 materials in transit
原材料 raw materials
包裝物 wrappage
低值易耗品 low-value consumption goods
庫存商品 finished goods
委託加工物資 work in process-outsourced
委託代銷商品 trust to and sell the goods on a commission basis
受託代銷商品 commissioned and sell the goods on a commission basis
存貨跌價准備 inventory falling price reserve
分期收款發出商品 collect money and send out the goods by stages
待攤費用 deferred and prepaid expenses
長期股權投資 long-term investment on stocks
長期債權投資 long-term investment on bonds
長期投資減值准備 long-term investment depreciation reserve
固定資產 fixed assets
累計折舊 accumulated depreciation
工程物資 project goods and material
在建工程 project under construction
固定資產清理 fixed assets disposal
無形資產 intangible assets
開辦費 organization/preliminary expenses
長期待攤費用 long-term deferred and prepaid expenses
待處理財產損溢 wait deal assets loss or income
二、負債類 debts
短期借款 short-term loan
應付票據 notes payable
應付帳款 accounts payable
預收帳款 advance payment
代銷商品款 consignor payable
應付工資 accrued payroll
應付福利費 accrued welfarism
應付股利 dividends payable
應交稅金 tax payable
其他應交款 accrued other payments
其他應付款 other payable
預提費用 drawing expenses in advance
長期借款 long-term loan
應付債券 debenture payable
長期應付款 long-term payable
遞延稅款 deferred tax
住房周轉金 revolving fund of house
三、所有者權益 owners equity
股本 paid-up stock
資本公積 capital reserve
盈餘公積 surplus reserve
本年利潤 current year profit
利潤分配 profit distribution
四、成本類 cost
生產成本 cost of manufacture
製造費用 manufacturing overhead
五、損益類 profit and loss （p/l）
主營業務收入 prime operating revenue
其他業務收入 other operating revenue
折扣與折讓 discount and allowance
投資收益 investment income
補貼收入 subsidize revenue
營業外收入 non-operating income
主營業務成本 operating cost
主營業務稅金及附加 tax and associate charge
其他業務支出 other operating expenses
存貨跌價損失 inventory falling price loss
營業費用 operating expenses
管理費用 general and administrative expenses
財務費用 financial expenses
營業外支出 non-operating expenditure
所得稅 income tax
以前年度損益調整 adjusted p/l for prior year
企業會計准則目錄
Index for Accounting Standards for Business Enterprises
Announced February 2006
Effective 2007 for Listed Companies
1. 企業會計准則－－－－－－－－-基本准則
（Accounting Standard for Business Enterprises - Basic Standard）
2. 企業會計准則第1 號－－－－－－－－-存貨
（Accounting Standard for Business Enterprises No. 1 - Inventories）
3. 企業會計准則第2 號－－－－－－－－-長期股權投資
（Accounting Standard for Business Enterprises No. 2 - Long-term equity investments）
4. 企業會計准則第3 號－－－－－－－－-投資性房地產
（Accounting Standard for Business Enterprises No. 3 - Investment properties）
5. 企業會計准則第4 號－－－－－－－－-固定資產
（Accounting Standard for Business Enterprises No. 4 - Fixed assets）
6. 企業會計准則第5 號－－－－－－－－-生物資產
（Accounting Standard for Business Enterprises No. 5 - Biological assets）
7. 企業會計准則第6 號－－－－－－－－-無形資產
（Accounting Standard for Business Enterprises No. 6 - Intangible assets）
8. 企業會計准則第7 號－－－－－－－－-非貨幣性資產:）
（Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets）
9. 企業會計准則第8 號－－－－－－－－-資產減值
（Accounting Standard for Business Enterprises No. 8 - Impairment of assets）
10. 企業會計准則第9 號－－－－－－－－-職工薪酬
（Accounting Standard for Business Enterprises No. 9 – Employee compensation ）
11. 企業會計准則第10 號－－－－－－－－企業年金基金
（Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund）
12. 企業會計准則第11 號－－－－－－－－股份支付
（Accounting Standard for Business Enterprises No. 11 - Share-based payment）
13. 企業會計准則第12 號－－－－－－－－債務重組
（Accounting Standard for Business Enterprises No. 12 - Debt restructurings）
14. 企業會計准則第13 號－－－－－－－－或有事項
（Accounting Standard for Business Enterprises No. 13 - Contingencies）
15. 企業會計准則第14 號－－－－－－－－收入
（Accounting Standard for Business Enterprises No. 14 - Revenue）
16. 企業會計准則第15 號－－－－－－－－建造合同
（Accounting Standard for Business Enterprises No. 15 - Construction contracts）
17. 企業會計准則第16 號－－－－－－－－政府補助
（Accounting Standard for Business Enterprises No. 16 - Government grants）
18. 企業會計准則第17 號－－－－－－－－借款費用
（Accounting Standard for Business Enterprises No. 17 - Borrowing costs）
19. 企業會計准則第18 號－－－－－－－－所得稅
（Accounting Standard for Business Enterprises No. 18 - Income taxes）
20. 企業會計准則第19 號－－－－－－－－外幣折算
（Accounting Standard for Business Enterprises No. 19 - Foreign currency translation）
21. 企業會計准則第20 號－－－－－－－－企業合並
（Accounting Standard for Business Enterprises No. 20 - Business Combinations）
22. 企業會計准則第21 號－－－－－－－－租賃
（Accounting Standard for Business Enterprises No. 21 - Leases）
23. 企業會計准則第22 號－－－－－－－－金融工具確認和計量
（Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of
financial instruments）
24. 企業會計准則第23 號－－－－－－－－金融資產轉移
（Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets）
25. 企業會計准則第24 號－－－－－－－－套期保值
（Accounting Standard for Business Enterprises No. 24 - Hedging）
26. 企業會計准則第25 號－－－－－－－－原保險合同
（Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts）
27. 企業會計准則第26 號－－－－－－－－再保險合同
（Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts）
28. 企業會計准則第27 號－－－－－－－－石油天然氣開采
（Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and
natural gas）
29. 企業會計准則第28 號－－－－－－－－會計政策、會計估計變更和差錯更正
（Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies
and estimates? and correction of errors）
30. 企業會計准則第29 號－－－－－－－－資產負債表日後事項
（Accounting Standard for Business Enterprises No. 29 - Events occurring after the
balance sheet date）
31. 企業會計准則第30 號－－－－－－－－財務報表列報
（Accounting Standard for Business Enterprises No. 30 - Presentation of financial
statements）
32. 企業會計准則第31 號－－－－－－－－現金流量表
（Accounting Standard for Business Enterprises No. 31 - Cash flow statements）
33. 企業會計准則第32 號－－－－－－－－中期財務報告
（Accounting Standard for Business Enterprises No. 32 - Interim financial reporting）
34. 企業會計准則第33 號－－－－－－－－合並財務報表
（Accounting Standard for Business Enterprises No. 33 - Consolidated financial
statements）
35. 企業會計准則第34 號－－－－－－－－每股收益
（Accounting Standard for Business Enterprises No. 34 - Earnings per share）
36. 企業會計准則第35 號－－－－－－－－分部報告
（Accounting Standard for Business Enterprises No. 35 - Segment reporting）
37. 企業會計准則第36 號－－－－－－－－關聯方披露
（Accounting Standard for Business Enterprises No. 36 - Related party disclosure）
38. 企業會計准則第37 號－－－－－－－－金融工具列報
（Accounting Standard for Business Enterprises No. 37 - Presentation of financial
instruments）
39. 企業會計准則第38 號－－－－－－－－首次執行企業會計准則
（Accounting Standard for Business Enterprises No. 38 - First time adoption of
Accounting Standards for Business Enterprises）
Ⅳ 請問增值稅中的 銷項稅和進項稅的英文怎麼說
進項稅 input VAT
銷項稅 output VAT
流動資產 Current assets
貨幣資金 Cash and cash equivalents
現金 Cash
銀行存款 Cash in bank
其他貨幣資金 Other cash and cash equivalents
外埠存款 Other city Cash in bank
銀行本票 Cashier's cheque
銀行匯票 Bank draft
信用卡 Credit card
信用證保證金 L/C Guarantee deposits
存出投資款 Refundable deposits
短期投資 Short-term investments
股票 Short-term investments - stock
債券 Short-term investments - corporate bonds
基金 Short-term investments - corporate funds
其他 Short-term investments - other
短期投資跌價准備 Short-term investments falling price reserves
應收款 Account receivable
應收票據 Note receivable
銀行承兌匯票 Bank acceptance
商業承兌匯票 Trade acceptance
應收股利 Dividend receivable
應收利息 Interest receivable
應收賬款 Account receivable
其他應收款 Other notes receivable
壞賬准備 Bad debt reserves
預付賬款 Advance money
應收補貼款 Cover deficit by state subsidies of receivable
庫存資產 Inventories
物資采購 Supplies purchasing
原材料 Raw materials
包裝物 Wrappage
低值易耗品 Low-value consumption goods
材料成本差異 Materials cost variance
自製半成品 Semi-Finished goods
庫存商品 Finished goods
商品進銷差價 Differences between purchasing and selling price
委託加工物資 Work in process - outsourced
委託代銷商品 Trust to and sell the goods on a commission basis
受託代銷商品 Commissioned and sell the goods on a commission basis
存貨跌價准備 Inventory falling price reserves
分期收款發出商品 Collect money and send out the goods by stages
待攤費用 Deferred and prepaid expenses
長期投資 Long-term investment
長期股權投資 Long-term investment on stocks
股票投資 Investment on stocks
其他股權投資 Other investment on stocks
長期債權投資 Long-term investment on bonds
債券投資 Investment on bonds
其他債權投資 Other investment on bonds
長期投資減值准備 Long-term investments depreciation reserves
股權投資減值准備 Stock rights investment depreciation reserves
債權投資減值准備 Bcreditor's rights investment depreciation reserves
委託貸款 Entrust loans
本金 Principal
利息 Interest
減值准備 Depreciation reserves
固定資產 Fixed assets
房屋 Building
建築物 Structure
機器設備 Machinery equipment
運輸設備 Transportation facilities
工具器具 Instruments and implement
累計折舊 Accumulated depreciation
固定資產減值准備 Fixed assets depreciation reserves
房屋、建築物減值准備 Building/structure depreciation reserves
機器設備減值准備 Machinery equipment depreciation reserves
工程物資 Project goods and material
專用材料 Special-purpose material
專用設備 Special-purpose equipment
預付大型設備款 Prepayments for equipment
為生產准備的工具及器具 Preparative instruments and implement for fabricate
在建工程 Construction-in-process
安裝工程 Erection works
在安裝設備 Erecting equipment-in-process
技術改造工程 Technical innovation project
大修理工程 General overhaul project
在建工程減值准備 Construction-in-process depreciation reserves
固定資產清理 Liquidation of fixed assets
無形資產 Intangible assets
專利權 Patents
非專利技術 Non-Patents
商標權 Trademarks, Trade names
著作權 Copyrights
土地使用權 Tenure
商譽 Goodwill
無形資產減值准備 Intangible Assets depreciation reserves
專利權減值准備 Patent rights depreciation reserves
商標權減值准備 trademark rights depreciation reserves
未確認融資費用 Unacknowledged financial charges
待處理財產損溢 Wait deal assets loss or income
長期待攤費用 Long-term deferred and prepaid expenses
待處理財產損溢 Wait deal assets loss or income
待處理流動資產損溢 Wait deal intangible assets loss or income
待處理固定資產損溢 Wait deal fixed assets loss or income
二、負債類 Liability
短期負債 Current liability
短期借款 Short-term borrowing
應付票據 Notes payable
銀行承兌匯票 Bank acceptance
商業承兌匯票 Trade acceptance
應付賬款 Account payable
預收賬款 Deposit received
代銷商品款 Proxy sale goods revenue
應付工資 Accrued wages
應付福利費 Accrued welfarism
應付股利 Dividends payable
應交稅金 Tax payable
應交增值稅 value added tax payable
進項稅額 Withholdings on VAT
已交稅金 Paying tax
轉出未交增值稅 Unpaid VAT changeover
減免稅款 Tax dection
銷項稅額 Substituted money on VAT
出口退稅 Tax reimbursement for export
進項稅額轉出 Changeover withnoldings on VAT
出口抵減內銷產品應納稅額 Export dect domestic sales goods tax
轉出多交增值稅 Overpaid VAT changeover
未交增值稅 Unpaid VAT
應交營業稅 Business tax payable
應交消費稅 Consumption tax payable
應交資源稅 Resources tax payable
應交所得稅 Income tax payable
應交土地增值稅 Increment tax on land value payable
應交城市維護建設稅 Tax for maintaining and building cities payable
應交房產稅 Housing property tax payable
應交土地使用稅 Tenure tax payable
應交車船使用稅 Vehicle and vessel usage license plate tax(VVULPT) payable
應交個人所得稅 Personal income tax payable
其他應交款 Other fund in conformity with paying
其他應付款 Other payables
預提費用 Drawing expense in advance
其他負債 Other liabilities
待轉資產價值 Pending changerover assets value
預計負債 Anticipation liabilities
長期負債 Long-term Liabilities
長期借款 Long-term loans
一年內到期的長期借款 Long-term loans e within one year
一年後到期的長期借款 Long-term loans e over one year
應付債券 Bonds payable
債券面值 Face value, Par value
債券溢價 Premium on bonds
債券折價 Discount on bonds
應計利息 Accrued interest
長期應付款 Long-term account payable
應付融資租賃款 Accrued financial lease outlay
一年內到期的長期應付 Long-term account payable e within one year
一年後到期的長期應付 Long-term account payable over one year
專項應付款 Special payable
一年內到期的專項應付 Long-term special payable e within one year
一年後到期的專項應付 Long-term special payable over one year
遞延稅款 Deferral taxes
三、所有者權益類 OWNERS' EQUITY
資本 Capita
實收資本(或股本) Paid-up capital(or stock)
實收資本 Paicl-up capital
實收股本 Paid-up stock
已歸還投資 Investment Returned
公積
資本公積 Capital reserve
資本(或股本)溢價 Cpital(or Stock) premium
接受捐贈非現金資產准備 Receive non-cash donate reserve
股權投資准備 Stock right investment reserves
撥款轉入 Allocate sums changeover in
外幣資本折算差額 Foreign currency capital
其他資本公積 Other capital reserve
盈餘公積 Surplus reserves
法定盈餘公積 Legal surplus
任意盈餘公積 Free surplus reserves
法定公益金 Legal public welfare fund
儲備基金 Reserve fund
企業發展基金 Enterprise expension fund
利潤歸還投資 Profits capitalizad on return of investment
利潤 Profits
本年利潤 Current year profits
利潤分配 Profit distribution
其他轉入 Other chengeover in
提取法定盈餘公積 Withdrawal legal surplus
提取法定公益金 Withdrawal legal public welfare funds
提取儲備基金 Withdrawal reserve fund
提取企業發展基金 Withdrawal reserve for business expansion
提取職工獎勵及福利基金 Withdrawal staff and workers' bonus and welfare fund
利潤歸還投資 Profits capitalizad on return of investment
應付優先股股利 Preferred Stock dividends payable
提取任意盈餘公積 Withdrawal other common accumulation fund
應付普通股股利 Common Stock dividends payable
轉作資本(或股本)的普通股股利 Common Stock dividends change to assets(or stock)
未分配利潤 Undistributed profit
四、成本類 Cost
生產成本 Cost of manufacture
基本生產成本 Base cost of manufacture
輔助生產成本 Auxiliary cost of manufacture
製造費用 Manufacturing overhead
材料費 Materials
管理人員工資 Executive Salaries
獎金 Wages
退職金 Retirement allowance
補貼 Bonus
外保勞務費 Outsourcing fee
福利費 Employee benefits/welfare
會議費 Coferemce
加班餐費 Special ties
市內交通費 Business traveling
通訊費 Correspondence
電話費 Correspondence
水電取暖費 Water and Steam
稅費 Taxes and es
租賃費 Rent
管理費 Maintenance
車輛維護費 Vehicles maintenance
油料費 Vehicles maintenance
培訓費 Ecation and training
接待費 Entertainment
圖書、印刷費 Books and printing
運費 Transpotation
保險費 Insurance premium
支付手續費 Commission
雜費 Sundry charges
折舊費 Depreciation expense
機物料消耗 Article of consumption
勞動保護費 Labor protection fees
季節性停工損失 Loss on seasonality cessation
勞務成本 Service costs
五、損益類 Profit and loss
收入 Income
業務收入 OPERATING INCOME
主營業務收入 Prime operating revenue
產品銷售收入 Sales revenue
服務收入 Service revenue
其他業務收入 Other operating revenue
材料銷售 Sales materials
代購代售
包裝物出租 Wrappage lease
出讓資產使用權收入 Remise right of assets revenue
返還所得稅 Reimbursement of income tax
其他收入 Other revenue
投資收益 Investment income
短期投資收益 Current investment income
長期投資收益 Long-term investment income
計提的委託貸款減值准備 Withdrawal of entrust loans reserves
補貼收入 Subsidize revenue
國家扶持補貼收入 Subsidize revenue from country
其他補貼收入 Other subsidize revenue
營業外收入 NON-OPERATING INCOME
非貨幣性交易收益 Non-cash deal income
現金溢余 Cash overage
處置固定資產凈收益 Net income on disposal of fixed assets
出售無形資產收益 Income on sales of intangible assets
固定資產盤盈 Fixed assets inventory profit
罰款凈收入 Net amercement income
支出 Outlay
業務支出 Revenue charges
主營業務成本 Operating costs
產品銷售成本 Cost of goods sold
服務成本 Cost of service
主營業務稅金及附加 Tax and associate charge
營業稅 Sales tax
消費稅 Consumption tax
城市維護建設稅 Tax for maintaining and building cities
資源稅 Resources tax
土地增值稅 Increment tax on land value
其他業務支出 Other business expense
銷售其他材料成本 Other cost of material sale
其他勞務成本 Other cost of service
其他業務稅金及附加費 Other tax and associate charge
費用 Expenses
營業費用 Operating expenses
代銷手續費 Consignment commission charge
運雜費 Transpotation
保險費 Insurance premium
展覽費 Exhibition fees
廣告費 Advertising fees
管理費用 Adminisstrative expenses
職工工資 Staff Salaries
修理費 Repair charge
低值易耗攤銷 Article of consumption
辦公費 Office allowance
差旅費 Travelling expense
工會經費 Labour union expenditure
研究與開發費 Research and development expense
福利費 Employee benefits/welfare
職工教育經費 Personnel ecation
待業保險費 Unemployment insurance
勞動保險費 Labour insurance
醫療保險費 Medical insurance
會議費 Coferemce
聘請中介機構費 Intermediary organs
咨詢費 Consult fees
訴訟費 Legal cost
業務招待費 Business entertainment
技術轉讓費 Technology transfer fees
礦產資源補償費 Mineral resources compensation fees
排污費 Pollution discharge fees
房產稅 Housing property tax
車船使用稅 Vehicle and vessel usage license plate tax(VVULPT)
土地使用稅 Tenure tax
印花稅 Stamp tax
財務費用 Finance charge
利息支出 Interest exchange
匯兌損失 Foreign exchange loss
各項手續費 Charge for trouble
各項專門借款費用 Special-borrowing cost
營業外支出 Nonbusiness expenditure
捐贈支出 Donation outlay
減值准備金 Depreciation reserves
非常損失 Extraordinary loss
處理固定資產凈損失 Net loss on disposal of fixed assets
出售無形資產損失 Loss on sales of intangible assets
固定資產盤虧 Fixed assets inventory loss
債務重組損失 Loss on arrangement
罰款支出 Amercement outlay
所得稅 Income tax
以前年度損益調整 Prior year income adjustment
Ⅳ AIA財務英語：所有者權益的中英文有哪些
所有者權益類 OWNERS' EQUITY
資本 Capita
實收資本(或股本) Paid-up capital(or stock)
實收資本 Paicl-up capital
實收股本 Paid-up stock
已歸還投資 Investment Returned
公積
資本公積 Capital reserve
資本(或股本)溢價 Cpital(or Stock) premium
接受捐贈非現金資產准備 Receive non-cash donate reserve
股權投資准備 Stock right investment reserves
撥款轉入 Allocate sums changeover in
外幣資本折算差額 Foreign currency capital
其他資本公積 Other capital reserve
盈餘公積 Surplus reserves
法定盈餘公積 Legal surplus
任意盈餘公積 Free surplus reserves
法定公益金 Legal public welfare fund
儲備基金 Reserve fund
企業發展基金 Enterprise expension fund
利潤歸還投資 Profits capitalizad on return of investment
利潤 Profits
本年利潤 Current year profits
利潤分配 Profit distribution
其他轉入 Other chengeover in
提取法定盈餘公積 Withdrawal legal surplus
提取法定公益金 Withdrawal legal public welfare funds
提取儲備基金 Withdrawal reserve fund
提取企業發展基金 Withdrawal reserve for business expansion
提取職工獎勵及福利基金 Withdrawal staff and workers' bonus and welfare fund
利潤歸還投資 Profits capitalizad on return of investment
應付優先股股利 Preferred Stock dividends payable
本年利潤 Current year profits
利潤分配 Profit distribution
其他轉入 Other chengeover in
提取法定盈餘公積 Withdrawal legal surplus
提取法定公益金 Withdrawal legal public welfare funds
提取儲備基金 Withdrawal reserve fund
提取企業發展基金 Withdrawal reserve for business expansion
提取職工獎勵及福利基金 Withdrawal staff and workers' bonus and welfare fund
利潤歸還投資 Profits capitalizad on return of investment
應付優先股股利 Preferred Stock dividends payable
提取任意盈餘公積 Withdrawal other common accumulation fund
應付普通股股利 Common Stock dividends payable
轉作資本(或股本)的普通股股利 Common Stock dividends change to assets(or stock)
未分配利潤 Undistributed profit
Ⅵ 會計科目中英文對照表
現金 Cash in hand
銀行存款 Cash in bank
其他貨幣資金-外埠存款Other monetary assets - cash in other cities
其他貨幣資金-銀行本票 Other monetary assets - cashier『s check
其他貨幣資金-銀行匯票 Other monetary assets - bank draft
其他貨幣資金-信用卡 Other monetary assets - credit cards
其他貨幣資金-信用證保證金 Other monetary assets - L/C deposit
其他貨幣資金-存出投資款 Other monetary assets - cash for investment
短期投資-股票投資 Investments - Short term - stocks
短期投資-債券投資 Investments - Short term - bonds
短期投資-基金投資 Investments - Short term - funds
短期投資-其他投資 Investments - Short term - others
短期投資跌價准備 Provision for short-term investment
長期股權投資-股票投資 Long term equity investment - stocks
長期股權投資-其他股權投資 Long term equity investment - others
長期債券投資-債券投資 Long term securities investemnt - bonds
長期債券投資-其他債權投資 Long term securities investment - others
長期投資減值准備 Provision for long-term investment
應收票據 Notes receivable
應收股利 Dividends receivable
應收利息 Interest receivable
應收帳款 Trade debtors
壞帳准備- 應收帳款 Provision for doubtful debts - trade debtors
預付帳款 Prepayment
應收補貼款 Allowance receivable
其他應收款 Other debtors
壞帳准備- 其他應收款 Provision for doubtful debts - other debtors
其他流動資產 Other current assets
物資采購 Purchase
原材料 Raw materials
包裝物 Packing materials
低值易耗品 Low value consumbles
材料成本差異 Material cost difference
自製半成品 Self-manufactured goods
庫存商品 Finished goods
商品進銷差價 Difference between purchase & sales of commodities
委託加工物資 Consigned processiong material
委託代銷商品 Consignment-out
受託代銷商品 Consignment-in
分期收款發出商品 Goods on instalment sales
存貨跌價准備 Provision for obsolete stocks
待攤費用 Prepaid expenses
待處理流動資產損益 Unsettled G/L on current assets
待處理固定資產損益 Unsettled G/L on fixed assets
委託貸款-本金 Consignment loan - principle
委託貸款-利息 Consignment loan - interest
委託貸款-減值准備 Consignment loan - provision
固定資產-房屋建築物 Fixed assets - Buildings
固定資產-機器設備 Fixed assets - Plant and machinery
固定資產-電子設備、器具及傢具 Fixed assets - Electronic Equipment, furniture and fixtures
固定資產-運輸設備 Fixed assets - Automobiles
累計折舊 Accumulated depreciation
固定資產減值准備 Impairment of fixed assets
工程物資-專用材料 Project material - specific materials
工程物資-專用設備 Project material - specific equipment
工程物資-預付大型設備款 Project material - prepaid for equipment
工程物資-為生產准備的工具及器具 Project material - tools and facilities for proction
在建工程 Construction in progress
在建工程減值准備 Impairment of construction in progress
固定資產清理 Disposal of fixed assets
無形資產-專利權 Intangible assets - patent
無形資產-非專利技術 Intangible assets - instrial property and know-how
無形資產-商標權 Intangible assets - trademark rights
無形資產-土地使用權 Intangible assets - land use rights
無形資產-商譽 Intangible assets - goodwill
無形資產減值准備 Impairment of intangible assets
長期待攤費用 Deferred assets
未確認融資費用 Unrecognized finance fees
其他長期資產 Other long term assets
遞延稅款借項 Deferred assets debits
應付票據 Notes payable
應付帳款 Trade creditors
預收帳款 Adanvances from customers
代銷商品款 Consignment-in payables
其他應交款 Other payable to government
其他應付款 Other creditors
應付股利 Proposed dividends
待轉資產價值 Donated assets
預計負債 Accrued liabilities
應付短期債券 Short-term debentures payable
其他流動負債 Other current liabilities
預提費用 Accrued expenses
應付工資 Payroll payable
應付福利費 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-擔保借款 Bank loans - Short term - guaranteed
一年內到期長期借款 Long term loans e within one year
一年內到期長期應付款 Long term payable e within one year
長期借款 Bank loans - Long term
應付債券-債券面值 Bond payable - Par value
應付債券-債券溢價 Bond payable - Excess
應付債券-債券折價 Bond payable - Discount
應付債券-應計利息 Bond payable - Accrued interest
長期應付款 Long term payable
專項應付款 Specific payable
其他長期負債 Other long term liabilities
應交稅金-所得稅 Tax payable - income tax
應交稅金-增值稅 Tax payable - VAT
應交稅金-營業稅 Tax payable - business tax
應交稅金-消費稅 Tax payable - consumable tax
應交稅金-其他 Tax payable - others
遞延稅款貸項 Deferred taxation credit
股本 Share capital
已歸還投資 Investment returned
利潤分配-其他轉入 Profit appropriation - other transfer in
利潤分配-提取法定盈餘公積 Profit appropriation - statutory surplus reserve
利潤分配-提取法定公益金 Profit appropriation - statutory welfare reserve
利潤分配-提取儲備基金 Profit appropriation - reserve fund
利潤分配-提取企業發展基金 Profit appropriation - enterprise development fund
利潤分配-提取職工獎勵及福利基金 Profit appropriation - staff bonus and welfare fund
利潤分配-利潤歸還投資 Profit appropriation - return investment by profit
利潤分配-應付優先股股利 Profit appropriation - preference shares dividends
利潤分配-提取任意盈餘公積 Profit appropriation - other surplus reserve
利潤分配-應付普通股股利 Profit appropriation - ordinary shares dividends
利潤分配-轉作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares
期初未分配利潤 Retained earnings, beginning of the year
資本公積-股本溢價 Capital surplus - share premium
資本公積-接受捐贈非現金資產准備 Capital surplus - donation reserve
資本公積-接受現金捐贈 Capital surplus - cash donation
資本公積-股權投資准備 Capital surplus - investment reserve
資本公積-撥款轉入 Capital surplus - subsidiary
資本公積-外幣資本折算差額 Capital surplus - foreign currency translation
資本公積-其他 Capital surplus - others
盈餘公積-法定盈餘公積金 Surplus reserve - statutory surplus reserve
盈餘公積-任意盈餘公積金 Surplus reserve - other surplus reserve
盈餘公積-法定公益金 Surplus reserve - statutory welfare reserve
盈餘公積-儲備基金 Surplus reserve - reserve fund
盈餘公積-企業發展基金 Surplus reserve - enterprise development fund
盈餘公積-利潤歸還投資 Surplus reserve - reture investment by investment
主營業務收入 Sales
主營業務成本 Cost of sales
主營業務稅金及附加 Sales tax
營業費用 Operating expenses
管理費用 General and administrative expenses
財務費用 Financial expenses
投資收益 Investment income
其他業務收入 Other operating income
營業外收入 Non-operating income
補貼收入 Subsidy income
其他業務支出 Other operating expenses
營業外支出 Non-operating expenses
所得稅 Income tax
Ⅶ ADF什麼意思有幾種解釋是什麼英文縮寫
ADF
abbr.
1.
acoustic depth finder聲波測深儀
2.
1. approved deposit fund 人壽儲備基金
2. African Development Fund非洲開發基金
3.
aircraft direction finder飛機測向儀
4.
Air Development Force (美國)航空研製部隊
5.
automatic direction finder自動測向儀
ADF,adf
abbr.
1.
automatic direction finder 自動測向儀
2.
aircraft direction finder 空中測向器,飛機測向器
Ⅷ 尋日常英文財務術語
一、 資產類 Assets
流動資產 Current assets
貨幣資金 Cash and cash equivalents
1001 現金 Cash
1002 銀行存款 Cash in bank
1009 其他貨幣資金 Other cash and cash equivalents
100901 外埠存款 Other city Cash in bank
100902 銀行本票 Cashier''s cheque
100903 銀行匯票 Bank draft
100904 信用卡 Credit card
100905 信用證保證金 L/C Guarantee deposits
100906 存出投資款 Refundable deposits
1101 短期投資 Short-term investments
110101 股票 Short-term investments - stock
110102 債券 Short-term investments - corporate bonds
110103 基金 Short-term investments - corporate funds
110110 其他 Short-term investments - other
1102 短期投資跌價准備 Short-term investments falling price reserves
應收款 Account receivable
1111 應收票據 Note receivable
銀行承兌匯票 Bank acceptance
商業承兌匯票 Trade acceptance
1121 應收股利 Dividend receivable
1122 應收利息 Interest receivable
1131 應收賬款 Account receivable
1133 其他應收款 Other notes receivable
1141 壞賬准備 Bad debt reserves
1151 預付賬款 Advance money
1161 應收補貼款 Cover deficit by state subsidies of receivable
庫存資產 Inventories
1201 物資采購 Supplies purchasing
1211 原材料 Raw materials
1221 包裝物 Wrappage
1231 低值易耗品 Low-value consumption goods
1232 材料成本差異 Materials cost variance
1241 自製半成品 Semi-Finished goods
1243 庫存商品 Finished goods
1244 商品進銷差價 Differences between purchasing and selling price
1251 委託加工物資 Work in process - outsourced
1261 委託代銷商品 Trust to and sell the goods on a commission basis
1271 受託代銷商品 Commissioned and sell the goods on a commission basis
1281 存貨跌價准備 Inventory falling price reserves
1291 分期收款發出商品 Collect money and send out the goods by stages
1301 待攤費用 Deferred and prepaid expenses
長期投資 Long-term investment
1401 長期股權投資 Long-term investment on stocks
140101 股票投資 Investment on stocks
140102 其他股權投資 Other investment on stocks
1402 長期債權投資 Long-term investment on bonds
140201 債券投資 Investment on bonds
140202 其他債權投資 Other investment on bonds
1421 長期投資減值准備 Long-term investments depreciation reserves
股權投資減值准備 Stock rights investment depreciation reserves
債權投資減值准備 Bcreditor''s rights investment depreciation reserves
1431 委託貸款 Entrust loans
143101 本金 Principal
143102 利息 Interest
143103 減值准備 Depreciation reserves
1501 固定資產 Fixed assets
房屋 Building
建築物 Structure
機器設備 Machinery equipment
運輸設備 Transportation facilities
工具器具 Instruments and implement
1502 累計折舊 Accumulated depreciation
1505 固定資產減值准備 Fixed assets depreciation reserves
房屋、建築物減值准備 Building/structure depreciation reserves
機器設備減值准備 Machinery equipment depreciation reserves
1601 工程物資 Project goods and material
160101 專用材料 Special-purpose material
160102 專用設備 Special-purpose equipment
160103 預付大型設備款 Prepayments for equipment
160104 為生產准備的工具及器具 Preparative instruments and implement for fabricate
1603 在建工程 Construction-in-process
安裝工程 Erection works
在安裝設備 Erecting equipment-in-process
技術改造工程 Technical innovation project
大修理工程 General overhaul project
1605 在建工程減值准備 Construction-in-process depreciation reserves
1701 固定資產清理 Liquidation of fixed assets
1801 無形資產 Intangible assets
專利權 Patents
非專利技術 Non-Patents
商標權 Trademarks, Trade names
著作權 Copyrights
土地使用權 Tenure
商譽 Goodwill
1805 無形資產減值准備 Intangible Assets depreciation reserves
專利權減值准備 Patent rights depreciation reserves
商標權減值准備 trademark rights depreciation reserves
1815 未確認融資費用 Unacknowledged financial charges
待處理財產損溢 Wait deal assets loss or income
1901 長期待攤費用 Long-term deferred and prepaid expenses
1911 待處理財產損溢 Wait deal assets loss or income
191101待處理流動資產損溢 Wait deal intangible assets loss or income
191102待處理固定資產損溢 Wait deal fixed assets loss or income
二、負債類 Liability
短期負債 Current liability
2101 短期借款 Short-term borrowing
2111 應付票據 Notes payable
銀行承兌匯票 Bank acceptance
商業承兌匯票 Trade acceptance
2121 應付賬款 Account payable
2131 預收賬款 Deposit received
2141 代銷商品款 Proxy sale goods revenue
2151 應付工資 Accrued wages
2153 應付福利費 Accrued welfarism
2161 應付股利 Dividends payable
2171 應交稅金 Tax payable
217101 應交增值稅 value added tax payable
21710101 進項稅額 Withholdings on VAT
21710102 已交稅金 Paying tax
21710103 轉出未交增值稅 Unpaid VAT changeover
21710104 減免稅款 Tax dection
21710105 銷項稅額 Substituted money on VAT
21710106 出口退稅 Tax reimbursement for export
21710107 進項稅額轉出 Changeover withnoldings on VAT
21710108 出口抵減內銷產品應納稅額 Export dect domestic sales goods tax
21710109 轉出多交增值稅 Overpaid VAT changeover
21710110 未交增值稅 Unpaid VAT
217102 應交營業稅 Business tax payable
217103 應交消費稅 Consumption tax payable
217104 應交資源稅 Resources tax payable
217105 應交所得稅 Income tax payable
217106 應交土地增值稅 Increment tax on land value payable
217107 應交城市維護建設稅 Tax for maintaining and building cities payable
217108 應交房產稅 Housing property tax payable
217109 應交土地使用稅 Tenure tax payable
217110 應交車船使用稅 Vehicle and vessel usage license plate tax(VVULPT) payable
217111 應交個人所得稅 Personal income tax payable
2176 其他應交款 Other fund in conformity with paying
2181 其他應付款 Other payables
2191 預提費用 Drawing expense in advance
其他負債 Other liabilities
2201 待轉資產價值 Pending changerover assets value
2211 預計負債 Anticipation liabilities
長期負債 Long-term Liabilities
2301 長期借款 Long-term loans
一年內到期的長期借款 Long-term loans e within one year
一年後到期的長期借款 Long-term loans e over one year
2311 應付債券 Bonds payable
231101 債券面值 Face value, Par value
231102 債券溢價 Premium on bonds
231103 債券折價 Discount on bonds
231104 應計利息 Accrued interest
2321 長期應付款 Long-term account payable
應付融資租賃款 Accrued financial lease outlay
一年內到期的長期應付 Long-term account payable e within one year
一年後到期的長期應付 Long-term account payable over one year
2331 專項應付款 Special payable
一年內到期的專項應付 Long-term special payable e within one year
一年後到期的專項應付 Long-term special payable over one year
2341 遞延稅款 Deferral taxes
三、所有者權益類 OWNERS'' EQUITY
資本 Capita
3101 實收資本(或股本) Paid-up capital(or stock)
實收資本 Paicl-up capital
實收股本 Paid-up stock
3103 已歸還投資 Investment Returned
公積
3111 資本公積 Capital reserve
311101 資本(或股本)溢價 Cpital(or Stock) premium
311102 接受捐贈非現金資產准備 Receive non-cash donate reserve
311103 股權投資准備 Stock right investment reserves
311105 撥款轉入 Allocate sums changeover in
311106 外幣資本折算差額 Foreign currency capital
311107 其他資本公積 Other capital reserve
3121 盈餘公積 Surplus reserves
312101 法定盈餘公積 Legal surplus
312102 任意盈餘公積 Free surplus reserves
312103 法定公益金 Legal public welfare fund
312104 儲備基金 Reserve fund
312105 企業發展基金 Enterprise expension fund
312106 利潤歸還投資 Profits capitalizad on return of investment
利潤 Profits
3131 本年利潤 Current year profits
3141 利潤分配 Profit distribution
314101 其他轉入 Other chengeover in
31 提取法定盈餘公積 Withdrawal legal surplus
314103 提取法定公益金 Withdrawal legal public welfare funds
314104 提取儲備基金 Withdrawal reserve fund
314105 提取企業發展基金 Withdrawal reserve for business expansion
314106 提取職工獎勵及福利基金 Withdrawal staff and workers'' bonus and welfare fund
314107 利潤歸還投資 Profits capitalizad on return of investment
314108 應付優先股股利 Preferred Stock dividends payable
314109 提取任意盈餘公積 Withdrawal other common accumulation fund
314110 應付普通股股利 Common Stock dividends payable
314111 轉作資本(或股本)的普通股股利 Common Stock dividends change to assets(or stock)
314115 未分配利潤 Undistributed profit
四、成本類 Cost
4101 生產成本 Cost of manufacture
410101 基本生產成本 Base cost of manufacture
410102 輔助生產成本 Auxiliary cost of manufacture
4105 製造費用 Manufacturing overhead
材料費 Materials
管理人員工資 Executive Salaries
獎金 Wages
退職金 Retirement allowance
補貼 Bonus
外保勞務費 Outsourcing fee
福利費 Employee benefits/welfare
會議費 Coferemce
加班餐費 Special ties
市內交通費 Business traveling
通訊費 Correspondence
電話費 Correspondence
水電取暖費 Water and Steam
稅費 Taxes and es
租賃費 Rent
管理費 Maintenance
車輛維護費 Vehicles maintenance
油料費 Vehicles maintenance
培訓費 Ecation and training
接待費 Entertainment
圖書、印刷費 Books and printing
運費 Transpotation
保險費 Insurance premium
支付手續費 Commission
雜費 Sundry charges
折舊費 Depreciation expense
機物料消耗 Article of consumption
勞動保護費 Labor protection fees
季節性停工損失 Loss on seasonality cessation
4107 勞務成本 Service costs
五、損益類 Profit and loss
收入 Income
業務收入 OPERATING INCOME
5101 主營業務收入 Prime operating revenue
產品銷售收入 Sales revenue
服務收入 Service revenue
5102 其他業務收入 Other operating revenue
材料銷售 Sales materials
代購代售
包裝物出租 Wrappage lease
出讓資產使用權收入 Remise right of assets revenue
返還所得稅 Reimbursement of income tax
其他收入 Other revenue
5201 投資收益 Investment income
短期投資收益 Current investment income
長期投資收益 Long-term investment income
計提的委託貸款減值准備 Withdrawal of entrust loans reserves
5203 補貼收入 Subsidize revenue
國家扶持補貼收入 Subsidize revenue from country
其他補貼收入 Other subsidize revenue
5301 營業外收入 NON-OPERATING INCOME
非貨幣性交易收益 Non-cash deal income
現金溢余 Cash overage
處置固定資產凈收益 Net income on disposal of fixed assets
出售無形資產收益 Income on sales of intangible assets
固定資產盤盈 Fixed assets inventory profit
罰款凈收入 Net amercement income
支出 Outlay
業務支出 Revenue charges
5401 主營業務成本 Operating costs
產品銷售成本 Cost of goods sold
服務成本 Cost of service
5402 主營業務稅金及附加 Tax and associate charge
營業稅 Sales tax
消費稅 Consumption tax
城市維護建設稅 Tax for maintaining and building cities
資源稅 Resources tax
土地增值稅 Increment tax on land value
5405 其他業務支出 Other business expense
銷售其他材料成本 Other cost of material sale
其他勞務成本 Other cost of service
其他業務稅金及附加費 Other tax and associate charge
費用 Expenses
5501 營業費用 Operating expenses
代銷手續費 Consignment commission charge
運雜費 Transpotation
保險費 Insurance premium
展覽費 Exhibition fees
廣告費 Advertising fees
5502 管理費用 Adminisstrative expenses
職工工資 Staff Salaries
修理費 Repair charge
低值易耗攤銷 Article of consumption
辦公費 Office allowance
差旅費 Travelling expense
工會經費 Labour union expenditure
研究與開發費 Research and development expense
福利費 Employee benefits/welfare
職工教育經費 Personnel ecation
待業保險費 Unemployment insurance
勞動保險費 Labour insurance
醫療保險費 Medical insurance
會議費 Coferemce
聘請中介機構費 Intermediary organs
咨詢費 Consult fees
訴訟費 Legal cost
業務招待費 Business entertainment
技術轉讓費 Technology transfer fees
礦產資源補償費 Mineral resources compensation fees
排污費 Pollution discharge fees
房產稅 Housing property tax
車船使用稅 Vehicle and vessel usage license plate tax(VVULPT)
土地使用稅 Tenure tax
印花稅 Stamp tax
5503 財務費用 Finance charge
利息支出 Interest exchange
匯兌損失 Foreign exchange loss
各項手續費 Charge for trouble
各項專門借款費用 Special-borrowing cost
5601 營業外支出 Nonbusiness expenditure
捐贈支出 Donation outlay
減值准備金 Depreciation reserves
非常損失 Extraordinary loss
處理固定資產凈損失 Net loss on disposal of fixed assets
出售無形資產損失 Loss on sales of intangible assets
固定資產盤虧 Fixed assets inventory loss
債務重組損失 Loss on arrangement
罰款支出 Amercement outlay
5701 所得稅 Income tax
以前年度損益調整 Prior year income adjustment
Ⅸ 哪位有財會常用的英文縮寫匯總
一、企業財務會計報表封面 FINANCIAL REPORT COVER
報表所屬期間之期末時間點 Period Ended
所屬月份 Reporting Period
報出日期 Submit Date
記賬本位幣幣種 Local Reporting Currency
審核人 Verifier
填表人 Preparer
二、資產負債表 Balance Sheet
資產 Assets
流動資產 Current Assets
貨幣資金 Bank and Cash
短期投資 Current Investment
一年內到期委託貸款 Entrusted loan receivable e within one year
減：一年內到期委託貸款減值准備 Less: Impairment for Entrusted loan receivable e within one year
減：短期投資跌價准備 Less: Impairment for current investment
短期投資凈額 Net bal of current investment
應收票據 Notes receivable
應收股利 Dividend receivable
應收利息 Interest receivable
應收賬款 Account receivable
減：應收賬款壞賬准備 Less: Bad debt provision for Account receivable
應收賬款凈額 Net bal of Account receivable
其他應收款 Other receivable
減：其他應收款壞賬准備 Less: Bad debt provision for Other receivable
其他應收款凈額 Net bal of Other receivable
預付賬款 Prepayment
應收補貼款 Subsidy receivable
存貨 Inventory
減：存貨跌價准備 Less: Provision for Inventory
存貨凈額 Net bal of Inventory
已完工尚未結算款 Amount e from customer for contract work
待攤費用 Deferred Expense
一年內到期的長期債權投資 Long-term debt investment e within one year
一年內到期的應收融資租賃款 Finance lease receivables e within one year
其他流動資產 Other current assets
流動資產合計 Total current assets
長期投資 Long-term investment
長期股權投資 Long-term equity investment
委託貸款 Entrusted loan receivable
長期債權投資 Long-term debt investment
長期投資合計 Total for long-term investment
減：長期股權投資減值准備 Less: Impairment for long-term equity investment
減：長期債權投資減值准備 Less: Impairment for long-term debt investment
減：委託貸款減值准備 Less: Provision for entrusted loan receivable
長期投資凈額 Net bal of long-term investment
其中：合並價差 Include: Goodwill (Negative goodwill)
固定資產 Fixed assets
固定資產原值 Cost
減：累計折舊 Less: Accumulated Depreciation
固定資產凈值 Net bal
減：固定資產減值准備 Less: Impairment for fixed assets
固定資產凈額 NBV of fixed assets
工程物資 Material holds for construction of fixed assets
在建工程 Construction in progress
減：在建工程減值准備 Less: Impairment for construction in progress
在建工程凈額 Net bal of construction in progress
固定資產清理 Fixed assets to be disposed of
固定資產合計 Total fixed assets
無形資產及其他資產 Other assets & Intangible assets
無形資產 Intangible assets
減：無形資產減值准備 Less: Impairment for intangible assets
無形資產凈額 Net bal of intangible assets
長期待攤費用 Long-term deferred expense
融資租賃——未擔保余值 Finance lease – Unguaranteed resial values
融資租賃——應收融資租賃款 Finance lease – Receivables
其他長期資產 Other non-current assets
無形及其他長期資產合計 Total other assets & intangible assets
遞延稅項 Deferred Tax
遞延稅款借項 Deferred Tax assets
資產總計 Total assets
負債及所有者（或股東）權益 Liability & Equity
流動負債 Current liability
短期借款 Short-term loans
應付票據 Notes payable
應付賬款 Accounts payable
已結算尚未完工款
預收賬款 Advance from customers
應付工資 Payroll payable
應付福利費 Welfare payable
應付股利 Dividend payable
應交稅金 Taxes payable
其他應交款 Other fees payable
其他應付款 Other payable
預提費用 Accrued Expense
預計負債 Provision
遞延收益 Deferred Revenue
一年內到期的長期負債 Long-term liability e within one year
其他流動負債 Other current liability
流動負債合計 Total current liability
長期負債 Long-term liability
長期借款 Long-term loans
應付債券 Bonds payable
長期應付款 Long-term payable
專項應付款 Grants & Subsidies received
其他長期負債 Other long-term liability
長期負債合計 Total long-term liability
遞延稅項 Deferred Tax
遞延稅款貸項 Deferred Tax liabilities
負債合計 Total liability
少數股東權益 Minority interests
所有者權益（或股東權益） Owners』 Equity
實收資本（或股本） Paid in capital
減；已歸還投資 Less: Capital redemption
實收資本（或股本）凈額 Net bal of Paid in capital
資本公積 Capital Reserves
盈餘公積 Surplus Reserves
其中：法定公益金 Include: Statutory reserves
未確認投資損失 Unrealised investment losses
未分配利潤 Retained profits after appropriation
其中：本年利潤 Include: Profits for the year
外幣報表折算差額 Translation reserve
所有者（或股東）權益合計 Total Equity
負債及所有者（或股東）權益合計 Total Liability & Equity
三、利潤及利潤分配表 Income statement and profit appropriation
一、主營業務收入 Revenue
減：主營業務成本 Less: Cost of Sales
主營業務稅金及附加 Sales Tax
二、主營業務利潤（虧損以「—」填列） Gross Profit ( - means loss)
加：其他業務收入 Add: Other operating income
減：其他業務支出 Less: Other operating expense
減：營業費用 Selling & Distribution expense
管理費用 G&A expense
財務費用 Finance expense
三、營業利潤（虧損以「—」填列） Profit from operation ( - means loss)
加：投資收益（虧損以「—」填列） Add: Investment income
補貼收入 Subsidy Income
營業外收入 Non-operating income
減：營業外支出 Less: Non-operating expense
四、利潤總額（虧損總額以「—」填列） Profit before Tax
減：所得稅 Less: Income tax
少數股東損益 Minority interest
加：未確認投資損失 Add: Unrealised investment losses
五、凈利潤（凈虧損以「—」填列） Net profit ( - means loss)
加：年初未分配利潤 Add: Retained profits
其他轉入 Other transfer-in
六、可供分配的利潤 Profit available for distribution( - means loss)
減：提取法定盈餘公積 Less: Appropriation of statutory surplus reserves
提取法定公益金 Appropriation of statutory welfare fund
提取職工獎勵及福利基金 Appropriation of staff incentive and welfare fund
提取儲備基金 Appropriation of reserve fund
提取企業發展基金 Appropriation of enterprise expansion fund
利潤歸還投資 Capital redemption
七、可供投資者分配的利潤 Profit available for owners' distribution
減：應付優先股股利 Less: Appropriation of preference share's dividend
提取任意盈餘公積 Appropriation of discretionary surplus reserve
應付普通股股利 Appropriation of ordinary share's dividend
轉作資本（或股本）的普通股股利 Transfer from ordinary share's dividend to paid in capital
八、未分配利潤 Retained profit after appropriation
補充資料： Supplementary Information:
1． 出售、處置部門或被投資單位收益 Gains on disposal of operating divisions or investments
2． 自然災害發生損失 Losses from natural disaster
3． 會計政策變更增加（或減少）利潤總額 Increase (decrease) in profit e to changes in accounting policies
4． 會計估計變更增加（或減少）利潤總額 Increase (decrease) in profit e to changes in accounting estimates
5． 債務重組損失 Losses from debt restructuring