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Looking for everyday financial terms in English

1. Assets

Current assets

Cash and cash equivalents

1001 Cash

1002 Cash in bank

1009 Other cash and cash equivalents

100901 Other city Cash in bank

100902 Bank Cashier's cheque

100903 Bank draft

100904 Credit card

100905 L/C Guarantee deposits

< p>100906 Refundable deposits

1101 Short-term investments

110101 Stock Short-term investments - stock

110102 Bond Short-term investments - corporate bonds

110103 Fund Short-term investments - corporate funds

110110 Other Short-term investments - other

1102 Short-term investment price decline provision Short-term investments falling price reserves

Account receivable

1111 Note receivable

Bank acceptance

Commercial acceptance Trade acceptance

1121 Dividend receivable

1122 Interest receivable

1131 Account receivable

1133 Other notes receivable

1141 Bad debt reserves

1151 Advance money

1161 Cover deficit by state subsidies of receivable

Inventories

1201 Supplies purchasing

1211 Raw materials

1221 Wrappage

1231 Low-value consumption goods

1232 Materials cost variance

1241 Semi-Finished goods

1243 Finished goods in stock

1244 Differences between purchasing and selling price

1

251 Work in process - outsourced

1261 Trust to and sell the goods on a commission basis

1271 Commissioned and sell the goods on a commission basis

1281 Inventory falling price reserves

1291 Collect money and send out the goods by stages

1301 Deferred and amortized expenses prepaid expenses

Long-term investment

1401 Long-term investment on stocks

140101 Investment on stocks

< p>140102 Other investment on stocks

1402 Long-term investment on bonds

140201 Investment on bonds

140202 Other debt Investment Other investment on bonds

1421 Long-term investments depreciation reserves

Stock rights investment depreciation reserves

Debt investment Impairment reserves Bcreditor''s rights investment depreciation reserves

1431 Entrust loans

143101 Principal

143102 Interest

143103 Depreciation reserves

1501 Fixed assets

Building

Building Structure

Machinery equipment < /p>

Transportation facilities

Instruments and implement

1502 Accumulated depreciation

1505 Fixed assets depreciation reserves

Building/structure depreciation reserves

Machinery equipment depreciation reserves

1601 Project goods and material

160101 Special-purpose material

160102 Special-purpose equipment

t

160103 Prepayments for equipment

160104 Preparative instruments and implement for fabricate

1603 Construction- in-process

Erection works

Erecting equipment-in-process

Technical innovation project

General overhaul project

1605 Construction-in-process depreciation reserves

1701 Liquidation of fixed assets

1801 Intangible assets

Patents

Non-Patents

Trademarks, Trade names

Copyrights < /p>

Land use rights Tenure

Goodwill

1805 Intangible Assets depreciation reserves

Patent rights depreciation reserves Patent rights depreciation reserves

trademark rights depreciation reserves

1815 Unacknowledged financial charges

Wait deal assets loss or income

1901 Long-term deferred and prepaid expenses

1911 Wait deal assets loss or income

191101 Pending Wait deal intangible assets loss or income

191102 Wait deal fixed assets loss or income

2. Liability Liability

Current liability

2101 Short-term borrowing

2111 Notes payable

Bank acceptance

Trade acceptance

2121 Account payable

2131 Deposit received

2141 Proxy sale goods revenue

2151 Accrued wages payable

2153 Accrued welfare fees payable

2161 Dividends payable

payable

2171 Tax payable

217101 Value added tax payable

21710101 Withholdings on VAT

21710102 Paying tax

21710103 Unpaid VAT changeover

21710104 Tax deduction

21710105 Output tax Substituted money on VAT

21710106 Tax reimbursement for export

21710107 Changeover withnoldings on VAT

21710108 Export deduct domestic products sales goods tax

21710109 Overpaid VAT changeover

21710110 Unpaid VAT

217102 Business tax payable

217103 Consumption tax payable

217104 Resources tax payable

217105 Income tax payable

217106 Increment tax on land value payable

217107 Tax for maintaining and building cities payable

217108 Housing property tax payable

217109 Tenure tax payable

217110 Vehicle and vessel usage license plate tax (VVULPT) payable

217111 Personal income tax payable income tax payable

2176 Other fund in conformity with paying

2181 Other payables

2191 Drawing expense in advance < /p>

Other liabilities

2201 Pending changerover assets value

2211 Anticipation liabilities

Long-term Liabilities

2301 Long-term loans

Long-term loans due within one year

Maturity after one year Long-term loans due over one year

2311 Bond payable Bon

ds payable

231101 Face value, Par value

231102 Premium on bonds

231103 Discount on bonds

231104 Accrued interest

2321 Long-term account payable

Accrued financial lease outlay

Long-term due within one year Long-term account payable due within one year

Long-term account payable due over one year

2331 Special payable

Long-term special payable due within one year

Long-term special payable due within one year

2341 Deferred taxes Deferral taxes

3. OWNERS'' EQUITY

Capital

3101 Paid-up capital (or equity) Paid-up capital(or stock)

Paid-up capital

Paid-up stock

3103 Investment Returned

Public reserve

3111 Capital reserve

311101 Capital (or Stock) premium Cpital (or Stock) premium

311102 Accept non-cash donations Asset reserve Receive non-cash donate reserve

311103 Equity investment reserve Stock right investment reserves

311105 Transfer of appropriation to Allocate sums changeover in

311106 Foreign currency capital conversion difference Foreign currency capital

311107 Other capital reserve

3121 Surplus reserves

312101 Legal surplus

< p>312102 Free surplus reserves

312103 Legal public welfare fund

312104 Reserve fund

312105 Enterprise expansion fund

312106 Profits capitalizad on return of investment

Profits

3131 Current year profits

3141 Profit distribution Profit distribution

314101

Other chengeover in

314102 Withdrawal legal surplus

314103 Withdrawal legal public welfare funds Withdrawal

314104 Withdrawal reserve fund reserve fund

314105 Withdrawal reserve for business expansion

314106 Withdrawal staff and workers'' bonus and welfare fund

314107 Profits capitalizad on return of investment

314108 Preferred Stock dividends payable

314109 Withdrawal other common accumulation fund

314110 Common Stock dividends payable

314111 Common Stock dividends change to assets (or stock)

314115 Undistributed profits Undistributed profit

4. Cost category Cost

4101 Cost of manufacture

410101 Base cost of manufacture

410102 Auxiliary cost of manufacture

4105 Manufacturing overhead

Materials

Executive Salaries

Bonus Wages

Retirement allowance

Bonus

Outsourcing fee

Employee benefits/welfare

< p>Conference feeCoferemce

Overtime meal feeSpecial duties

Inner city transportation feeBusiness traveling

Communication feeCorrespondence

Telephone feeCorrespondence

Water and Steam

Taxes and dues

Rent

Management fee Maintenance

< p>Vehicles maintenance

Vehicles maintenance

Training fee Education and training

Reception fee Entertainment

Books, printing Books and printing

Transpotation

Insurance premium

Payment Commission

Sundry charges

Depreciation expense

Article of consumption

Labor protection Labor protection fees

Loss on seasonality cessation

4107 Service costs

V. Profit and loss

< p>Income

OPERATING INCOME

5101 Prime operating revenue

Sales revenue

Service Service revenue

5102 Other operating revenue

Sales materials

Purchase and sale

Wrappage lease

Remise right of assets revenue

Reimbursement of income tax

Other revenue

5201 Investment Investment income

Current investment income

Long-term investment income

Withdrawal of entrust loans reserves

5203 Subsidize revenue

Subsidize revenue from country

Other subsidize revenue

5301 Business Non-OPERATING INCOME

Non-cash deal income

Cash overage

Net income on disposal of fixed assets disposal of fixed assets

Income on sales of intangible assets

Fixed assets inventory profit

Net amercement income < /p>

Outlay

Business expenses Revenue charges

5401 Main business costs Operating costs

Cost of goods sold

Cost of service

5402 Main business tax and additional Tax and associate charge

Sales tax

Consumption tax

Tax for maintaining and building cities

>

Resources tax

Increment tax on land value

5405 Other business expense

Other cost of sales of material sale

Other cost of service

Other tax and associate charge

Expenses

5501 Operating expenses

Consignment commission charge

Transpotation

Insurance premium

Exhibition fee fees

Advertising fees

5502 Administrative expenses

Staff Salaries

Repair charge

Article of consumption amortization

Office allowance

Travelling expense

Labor union expenditure

< p>Research and development expense

Employee benefits/welfare

Personnel education

Unemployment insurance

Labour insurance

Medical insurance

Coferemce

Intermediary organs fees

Consult fees

Legal cost

Business entertainment

Technology transfer fees

Mineral resources Mineral resources compensation fees

Pollution discharge fees

Housing property tax

Vehicle and vessel usage license plate tax (VVULPT)

Tenure tax

Stamp tax

5503 Finance charge

Interest exchange

< p>Foreign exchange loss

Charge for trouble

Special-borrowing cost

5601 Nonbusiness expenditure

<

p>Donation outlay

Depreciation reserves

Extraordinary loss

Net loss on disposal of fixed assets < /p>

Loss on sales of intangible assets

Fixed assets inventory loss

Loss on arrangement

Amercement outlay

5701 Income tax

Prior year income adjustment