中国会计科目的中英文对照2

时间：2007-06-14 01:20:48

（单词翻译:单击）

三、所有者权益类 OWNERS' EQUITY¹
　　资本 Capita
　　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
　　已归还投资 Investment Returned
　　公积
　　资本公积 Capital reserve
　　资本(或股本)溢价 Cpital(or Stock) premium²
　　接受捐赠非现金资产准备 Receive non-cash donate reserve
　　股权投资准备 Stock right investment reserves
　　拨款转入 Allocate³ sums changeover in
　　外币资本折算差额 Foreign currency capital
　　其他资本公积 Other capital reserve
　　盈余公积 Surplus reserves
　　法定盈余公积 Legal surplus
　　任意盈余公积 Free surplus reserves
　　法定公益金 Legal public welfare fund
　　储备基金 Reserve fund
　　企业发展基金 Enterprise expension fund
　　利润归还投资 Profits capitalizad on return of investment
　　利润 Profits
　　本年利润 Current year profits
　　利润分配 Profit distribution
　　其他转入 Other chengeover in
　　提取法定盈余公积 Withdrawal⁴ legal surplus
　　提取法定公益金 Withdrawal legal public welfare funds
　　提取储备基金 Withdrawal reserve fund
　　提取企业发展基金 Withdrawal reserve for business expansion
　　提取职工奖励及福利基金 Withdrawal staff and workers' bonus and welfare fund
　　利润归还投资 Profits capitalizad on return of investment
　　应付优先股股利 Preferred Stock dividends⁵ payable⁶
　　提取任意盈余公积 Withdrawal other common accumulation fund
　　应付普通股股利 Common Stock dividends payable
　　转作资本(或股本)的普通股股利 Common Stock dividends change to assets(or stock)
　　未分配利润 Undistributed profit
　　四、成本类 Cost
　　生产成本 Cost of manufacture
　　基本生产成本 Base cost of manufacture
　　辅助生产成本 Auxiliary⁷ cost of manufacture
　　制造费用 Manufacturing overhead
　　材料费 Materials
　　管理人员工资 Executive Salaries
　　奖金 Wages
　　退职金 Retirement⁸ 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 Sundry⁹ charges
　　折旧费 Depreciation¹⁰ expense
　　机物料消耗 Article of consumption
　　劳动保护费 Labor¹¹ protection fees
　　季节性停工损失 Loss on seasonality¹² cessation
　　劳务成本 Service costs
　　五、损益类 Profit and loss
　　收入 Income
　　业务收入 OPERATING INCOME
　　主营业务收入 Prime operating revenue
　　产品销售收入 Sales revenue
　　服务收入 Service revenue
　　其他业务收入 Other operating revenue
　　材料销售 Sales materials
　　代购代售
　　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 Reimbursement¹³ of income tax
　　其他收入 Other revenue
　　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 entrust¹⁴ loans reserves
　　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
　　营业外收入 NON-OPERATING INCOME
　　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 fixed¹⁵ assets
　　出售无形资产收益 Income on sales of intangible assets
　　固定资产盘盈 Fixed assets inventory¹⁶ profit
　　罚款净收入 Net amercement income
　　支出 Outlay¹⁷
　　业务支出 Revenue charges
　　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
　　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 Increment¹⁸ tax on land value
　　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
　　营业费用 Operating expenses
　　代销手续费 Consignment¹⁹ commission charge
　　运杂费 Transpotation
　　保险费 Insurance premium
　　展览费 Exhibition fees
　　广告费 Advertising²⁰ fees
　　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 expenditure²¹
　　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 vessel²² usage license²³ plate tax(VVULPT)
　　土地使用税 Tenure²⁴ tax
　　印花税 Stamp tax
　　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
　　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
　　所得税 Income tax
　　以前年度损益调整 Prior year income adjustment

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收听单词发音

1 equity
n.公正，公平，（无固定利息的）股票
参考例句：
They shared the work of the house with equity.他们公平地分担家务。 To capture his equity,Murphy must either sell or refinance.要获得资产净值，墨菲必须出售或者重新融资。

2 premium
n.加付款；赠品；adj.高级的；售价高的
参考例句：
You have to pay a premium for express delivery.寄快递你得付额外费用。 Fresh water was at a premium after the reservoir was contaminated.在水库被污染之后，清水便因稀而贵了。

3 allocate
vt.分配，分派；把…拨给；把…划归
参考例句：
You must allocate the money carefully.你们必须谨慎地分配钱。 They will allocate fund for housing.他们将拨出经费建房。

4 withdrawal
n.取回，提款；撤退，撤军；收回，撤销
参考例句：
The police were forced to make a tactical withdrawal.警方被迫进行战术撤退。 They insisted upon a withdrawal of the statement and a public apology.他们坚持要收回那些话并公开道歉。

5 dividends
红利( dividend的名词复数 )；股息；被除数；（足球彩票的）彩金
参考例句：
Nothing pays richer dividends than magnanimity. 没有什么比宽宏大量更能得到厚报。 Their decision five years ago to computerise the company is now paying dividends. 五年前他们作出的使公司电脑化的决定现在正产生出效益。

6 payable
adj.可付的，应付的，有利益的
参考例句：
This check is payable on demand.这是一张见票即付的支票。 No tax is payable on these earnings.这些收入不须交税。

7 auxiliary
adj.辅助的，备用的
参考例句：
I work in an auxiliary unit.我在一家附属单位工作。 The hospital has an auxiliary power system in case of blackout.这家医院装有备用发电系统以防灯火管制。

8 retirement
n.退休，退职
参考例句：
She wanted to enjoy her retirement without being beset by financial worries.她想享受退休生活而不必为金钱担忧。 I have to put everything away for my retirement.我必须把一切都积蓄起来以便退休后用。

9 sundry
adj.各式各样的，种种的
参考例句：
This cream can be used to treat sundry minor injuries.这种药膏可用来治各种轻伤。 We can see the rich man on sundry occasions.我们能在各种场合见到那个富豪。

10 depreciation
n.价值低落，贬值，蔑视，贬低
参考例句：
She can't bear the depreciation of the enemy.她受不了敌人的蹂躏。 They wrote off 500 for depreciation of machinery.他们注销了500镑作为机器折旧费。

11 labor
n.劳动，努力，工作，劳工；分娩；vi.劳动，努力，苦干；vt.详细分析；麻烦
参考例句：
We are never late in satisfying him for his labor.我们从不延误付给他劳动报酬。 He was completely spent after two weeks of hard labor.艰苦劳动两周后，他已经疲惫不堪了。

12 seasonality
季节性
参考例句：
a high degree of climatic seasonality 明显的季节性气候变化 Confinement. Seasonality of tourist trade, animals often 'contracted' to work. 限制，在旅游旺季时，动物们通常都得被迫“上工”。来自互联网

13 reimbursement
n.偿还，退还
参考例句：
He received reimbursement for his travel expenses.由于出差的花费他可以得到公司的补偿。 Which forms do I need to complete for my travel reimbursement?我需要填什么表来报我的旅费？

14 entrust
v.信赖，信托，交托
参考例句：
I couldn't entrust my children to strangers.我不能把孩子交给陌生人照看。 They can be entrusted to solve major national problems.可以委托他们解决重大国家问题。

15 fixed
adj.固定的，不变的，准备好的；(计算机)固定的
参考例句：
Have you two fixed on a date for the wedding yet?你们俩选定婚期了吗？ Once the aim is fixed,we should not change it arbitrarily.目标一旦确定，我们就不应该随意改变。

16 inventory
n.详细目录，存货清单
参考例句：
Some stores inventory their stock once a week.有些商店每周清点存货一次。 We will need to call on our supplier to get more inventory.我们必须请供应商送来更多存货。

17 outlay
n.费用，经费，支出；v.花费
参考例句：
There was very little outlay on new machinery.添置新机器的开支微乎其微。 The outlay seems to bear no relation to the object aimed at.这费用似乎和预期目的完全不相称。

18 increment
n.增值，增价；提薪，增加工资
参考例句：
Each increment of knowledge tells us more of our world.知识的点滴增长都会增进我们对世界的认知。 She receives a salary increment each year.她每年得到加薪。

19 consignment
n.寄售；发货；委托；交运货物
参考例句：
This last consignment of hosiery is quite up to standard.这批新到的针织品完全符合规格。 We have to ask you to dispatch the consignment immediately.我们得要求你立即发送该批货物。

20 advertising
n.广告业；广告活动 a.广告的；广告业务的
参考例句：
Can you give me any advice on getting into advertising? 你能指点我如何涉足广告业吗? The advertising campaign is aimed primarily at young people. 这个广告宣传运动主要是针对年轻人的。

21 expenditure
n.(时间、劳力、金钱等)支出；使用，消耗
参考例句：
The entry of all expenditure is necessary.有必要把一切开支入账。 The monthly expenditure of our family is four hundred dollars altogether.我们一家的开销每月共计四百元。

22 vessel
n.船舶；容器，器皿；管，导管，血管
参考例句：
The vessel is fully loaded with cargo for Shanghai.这艘船满载货物驶往上海。 You should put the water into a vessel.你应该把水装入容器中。

23 license
n.执照，许可证，特许；v.许可，特许
参考例句：
The foreign guest has a license on the person.这个外国客人随身携带执照。 The driver was arrested for having false license plates on his car.司机由于使用假车牌而被捕。

24 tenure
n.终身职位；任期；(土地)保有权，保有期
参考例句：
He remained popular throughout his tenure of the office of mayor.他在担任市长的整个任期内都深得民心。 Land tenure is a leading political issue in many parts of the world.土地的保有权在世界很多地区是主要的政治问题。