Question

跪求简单会计知识和会计用语（中英文）

简单就好，复制网上的也行。

Answer 1

　　流动资产： CURRENT ASSETS:
　　货币资金 Cash
　　结算备付金 Provision of settlement fund
　　拆出资金 Funds lent
　　交易性金融资产 Financial assets held for trading
　　应收票据 Notes receivable
　　应收账款 Accounts receivable
　　预付款项 Advances to suppliers
　　应收保费 Insurance premiums receivable
　　应收分保账款 Cession premiums receivable
　　应收分保合同准备金 Provision of cession receivable
　　应收利息 Interests receivable
　　其他应收款 Other receivable
　　买入返售金融资产 Recoursable financial assets acquired
　　存货 Inventories
　　其中：原材料 Raw material
　　库存商品 Stock goods
　　一年内到期的非流动资产 Non-current assets maturing within one year
　　其他流动资产 Other current assets
　　流动资产合计 TOTAL CURRENT ASSETS
　　非流动资产：NON-CURRENT ASSETS
　　发放贷款及垫款 Loans and payments on behalf
　　可供出售金融资产 Available-for-sale financial assets
　　持有至到期投资 Held-to-maturity investments
　　长期应收款 Long-term receivables
　　长期股权投资 Long-term equity investments
　　投资性房地产 Investment real estates
　　固定资产原价 Fixed assets original cost
　　减：累计折旧 Less:Accumulated depreciation
　　固定资产净值 Fixed assets--net value
　　减：固定资产减值准备 Less:Fixed assets impairment provision
　　固定资产净额 Fixed assets--net book value
　　在建工程 Construction in progress
　　工程物资 Construction supplies
　　固定资产清理 Fixed assets pending disposal
　　生产性生物资产 Bearer biological assets
　　油气资产 Oil and natural gas assets
　　无形资产 Intangibel assets
　　开发支出 Research and development costs
　　商誉 Goodwill
　　长期待摊费用 Long-term deferred expenses
　　递延所得税资产 Deferred tax assets
　　其他非流动资产 Other non-current assets
　　其中：特准储备物资 Physical assets reserve specifically authorized
　　非流动资产合计 TOTAL NON-CURRENT ASSETS
　　流动负债：CURRENT LIABILITIES:
　　短期借款 Short-term borrowings
　　向中央银行借款 Borrowings from central bank
　　吸收存款及同业存放 Deposits from customers and interbank
　　拆入资金 Deposit funds
　　交易性金融负债 Financial assets held for liabilities
　　应付票据 Notes payable
　　应付账款 Accounts payable
　　预收款项 Advances from customers
　　卖出回购金融资产款 Funds from sales of financial assets with repurchasement agreement
　　应付手续费及佣金 Handling charges and commissions payable
　　应付职工薪酬 Employee benefits payable
　　其中：应付工资 Including:Accrued payroll
　　应付福利费 Welfare benefits payable
　　其中：职工奖励及福利基金 Including:Staff and workers' bonus and selfare
　　应交税费 Taxes and surcharges payable
　　其中：应交税金 Including:Taxes payable
　　应付利息 Interests payable
　　其他应付款 Other payables
　　应付分保账款 Cession insurance premiums payable
　　保险合同准备金 Provision for insurance contracts
　　代理买卖证券款 Funds received as agent of stock exchange
　　代理承销证券款 Funds received as stock underwrite
　　一年内到期的非流动负债 Non-current liabilities maturing within one year
　　其他流动负债 Other current liablities
　　流动负债合计 TOTAL CURRENT LIABILITIES:
　　非流动负债：NON-CURRENT LIABILITIES:
　　长期借款 Long-term loans
　　应付债券 Debentures payable
　　长期应付款 Long-term payables
　　专项应付款 Specific payable
　　预计负债 Accrued liabilities
　　递延所得税负债 Deferred tax liabilities
　　其他非流动负债 Other non-current liablities
　　其中：特准储备基金 Authorized reserve fund
　　非流动负债合计 TOTAL NON-CURRENT LIABILITIES:
　　负 债 合 计 TOTAL LIABILITIES
　　所有者权益（或股东权益）： OWNERS'(OWNER'S)/SHAREHOLDERS' EQUITY
　　实收资本（股本） Registered capital
　　国家资本 National capital
　　集体资本 Collective capital
　　法人资本 Legal person's capital
　　其中：国有法人资本 Including:State-owned legal person's capital
　　集体法人资本 Collective legal person"s capital
　　个人资本 Personal capital
　　外商资本 Foreign businessmen's capital
　　减：已归还投资 Less:Returned investment
　　实收资本（或股本）净额 Registered capital--net book value
　　资本公积 Capital surplus
　　减：库存股 Treasury stock
　　专项储备 Special reserve
　　盈余公积 Surplus reserve
　　其中：法定公积金 Including:Statutory accumulation reserve
　　任意公积金 Discretionary accumulation
　　储备基金 Reserved funds
　　企业发展基金 Enterprise expension funds
　　利润归还投资 Profits capitalised on retum of investments
　　一般风险准备 Provision for normal risks
　　未分配利润 Undistributed profits
　　外币报表折算差额 Exchange differences on translating foreign operations
　　归属于母公司所有者权益合计 Total owners' equity belongs to parent company
　　少数股东权益 Minority interest
　　所有者权益合计 TOTAL OWNERS' EQUITY
　　负债及所有者权益总计 TOTAL LIABILITIES & OWNERS' EQUITY
　　一、营业总收入 OVERALL SALES
　　其中：营业收入 Including:Sales from operations
　　其中：主营业务收入 Including:sales of main operations
　　其他业务收入 Income from other operations
　　利息收入 Interest income
　　已赚保费 Insurance premiums earned
　　手续费及佣金收入 Handling charges and commissions income
　　二、营业总成本 OVERALL COSTS
　　其中：营业成本 Including: Cost of operations
　　其中：主营业务成本 Including:Cost of main operations
　　其他业务成本 cost of other operations
　　利息支出 Interest expenses
　　手续费及佣金支出 Handling charges and commissions expenses
　　退保金 Refund of insurance premiums
　　赔付支出净额 Net payments for insurance claims
　　提取保险合同准备金净额 Net provision for insurance contracts
　　保单红利支出 Commissions on insurance policies
　　分保费用 Cession charges
　　营业税金及附加 Sales tax and additions
　　销售费用 Selling and distribution expenses
　　管理费用 General and administrative expenses
　　其中：业务招待费 business entertainment
　　研究与开发费 research and development
　　财务费用 Financial expenses
　　其中：利息支出 Interest expense
　　利息收入 Interest income
　　汇兑净损失（净收益以“-”号填列） Gain or loss on foreign exchange transactions (less exchange gain)
　　资产减值损失 Impairment loss on assets
　　其他other
　　加：公允价值变动收益（损失以“-”号填列） Plus: Gain or loss from changes in fair values(loss expressed with "-")
　　投资收益（损失以“-”号填列）Investment income(loss expressed with "-")
　　其中：对联营企业和合营企业的投资收益 Including: Investment income from joint ventures and affiliates(loss expressed with "-")
　　汇兑收益（损失以“-”号填列） Gain or loss on foreign exchange transactions s(loss expressed with "-")
　　三、营业利润（亏损以“－”号填列） PROFIT FROM OPERATIONS
　　加：营业外收入 Plus: Non-operating profit
　　其中：非流动资产处置利得 Gains from disposal of non-current assets
　　非货币性资产交换利得 Gains from exchange of non-monetary assets
　　政府补助 Government grant income
　　债务重组利得 Gains from debt restructuring
　　减：营业外支出 Less:Non-operating expenses
　　其中：非流动资产处置损失 Including:Losses from disposal of non-current assets
　　非货币性资产交换损失 Losses from exchange of non-monetary assets
　　债务重组损失 Losses from debt restructuring
　　四、利润总额（亏损总额以“－”号填列） PROFIT BEFORE TAX (LOSS EXPRESSED WITH "-")
　　减：所得税费用 Less: Income tax expenses
　　五、净利润（净亏损以“－”号填列） NET PROFIT (LOSS EXPRESSED WITH "-")
　　归属于母公司所有者的净利润 Net profit belonging to parent company
　　少数股东损益 Minority interest
　　六、每股收益： EARNINGS PER SHARE (EPS)
　　基本每股收益 Basic EPS
　　稀释每股收益 Diluted EPS
　　七、其他综合收益 OTHER CONSOLIDATED INCOME
　　八、综合收益总额 TOTAL CONSOLIDATED INCOME
　　归属于母公司所有者的综合收益总额 Consolidated income belonging to parent company
　　归属于少数股东的综合收益总额 Consolidated income belonging to Minority shareholders
　　九、补充资料 SUPPLEMENTARY INFORMATION
　　营业总收入中：出口产品销售收入 Including overall sales:sales income of export products
　　营业总成本中：出口产品销售成本 Including overall costs:sales cost of export products

Answer 2

accounting会计学
accountant　会计师
　　bookkeeping　簿记
　　bookkeeper　簿记师
　　double-entry bookkeeping　复式簿记
　　single-entry bookkeeping　单式簿记
　　account book　帐簿,会计簿册
　　cashbook　现金出纳簿
　　journal　日记簿
　　statement of accounts　帐目表,帐单
　　balance (sheet)　资产平稳表
　　financial year, trading year　财政年度
　　income and expenditure, receipts and expenditure, output and input　支出和收入
　　assets　资产
　　liabilities　债务,负债
　　debit　借方
　　turnover, volume of business　营业额,销售额
　　cash on hand　留存现金,库存现金
　　cash balance　现金余额,现款结存
　　credit balance　贷方余额
　　debit balance　借方余额,借方差额
　　deficit　亏空
　　balance of trade　贸易差额,国际贸易平衡
　　balance of payments　(国际)收支,国际收支差额表