财务会计常见英语单词对照表
Balance Sheet 资产负债表
Statement of financial position 财务状况表
Income statement 利润表
Statement of retained earning 留存收益表
Account categories 账户分类
Permanent or real account 永久性账户 Temporary account 临时性账户
Current asset 流动资产 Noncurrent assets 非流动资产 Property产权 Plant 厂房 Equipment 设备 Goodwill 商誉 Total assets 资产合计 Owners’equity 所有者权益 Cash 现金
Marketable security 有价证券 Accounts receivable 应收账款 Inventory 存货
Prepaid expense 预付费用 Fixed asset 固定资产 Investment 投资
Intangible asset 无形资产 Current liability 流动负债 Noncurrent liabilities 非流动负债
Account payable 应付账款 Vendor 卖主
Notes payable 应付票据 Short-term loan 短期借款 Tax payable 应交税金 Accrued expense 应计费用 Accrued interest payable 应付利息 Wages payable 应付工资 Deferred revenue 递延收入 Unearned revenue 未实现收入
Accumulated depreciation on building 房屋累计折旧
Accumulated depreciation on equipment 设备累计折旧
Bank notes payable 应付银行票据 Merchandise inventory 商品存货 Note receivable 应收票据 Prepaid insurance 预付保险费 Supplies on hand 物料
Current portion of long-term debt长期负债流动部分
Other liability 其它负债
Noncurrent liability 非流动性负债 Long-term debt 长期负债 Paid-in capital 实收资本 Contributed capital 实缴资本 Capital stock 股本
Additional paid-in capital 资本公积
Deficit 赤字
Retain earnings 留存收益 Common stock 普通股 Current portion 流动资本
Deferred income taxes 递延所得税 Net worth 资产净值 Net asset 净资产
Net sales revenue 净销售收入 Gross sales 销售总额 Cost of sales 销售成本 Cost of goods sold 销货成本 Gross margin 毛利
Research and development expense 研发费用
Utilities expense 水电气费 Proprietorship 独资企业 Partnership 合伙企业
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