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其他应交款:other payable value (amount)

应交费用:payable expenses(cost,fee)

应付抵押账款: mortgage payable

应付(未付)票据:bill payable( B/P); note payable

应偿债务: debt repayable

应缴股本:payable shares

短期借款 Short-term borrowing

预收账款 Deposit received

代销商品款 Proxy sale goods revenue

应付工资 Accrued wages

应付福利费 Accrued welfarism

应付股利 Dividends payable

应交税金 Tax payable

应交增值税 value added tax payable

进项税额 Withholdings on VAT

已交税金 Paying tax

转出未交增值税 Unpaid VAT changeover

减免税款 Tax deduction

销项税额 Substituted money on VAT

出口退税 Tax reimbursement for export

进项税额转出 Changeover withnoldings on VAT

出口抵减内销产品应纳税额 Export deduct domestic sales goods tax

转出多交增值税 Overpaid VAT changeover

未交增值税 Unpaid VAT

应交营业税 Business tax payable

应交消费税 Consumption tax payable

应交资源税 Resources tax payable

应交所得税 Income tax payable

应交土地增值税 Increment tax on land value payable

应交城市维护建设税 Tax for maintaining and building cities payable

应交个人所得税 Personal income tax payable

其他应付款 Other payables

一、 资产类 Assets

流动资产 Current assets

货币资金 Cash and cash equivalents

1001 现金 Cash

1002 银行存款 Cash in bank

1009 其他货币资金 Other cash and cash equivalents

100901 外埠存款 Other city Cash in bank

100902 银行本票 Cashier''s cheque

100903 银行汇票 Bank draft

100904 信用卡 Credit card

100905 信用证保证金 L/C Guarantee deposits

100906 存出投资款 Refundable deposits

1101 短期投资 Short-term investments

110101 股票 Short-term investments - stock

110102 债券 Short-term investments - corporate bonds

110103 基金 Short-term investments - corporate funds

110110 其他 Short-term investments - other

1102 短期投资跌价准备 Short-term investments falling price reserves

应收款 Account receivable

1111 应收票据 Note receivable

银行承兑汇票 Bank acceptance

商业承兑汇票 Trade acceptance

1121 应收股利 Dividend receivable

1122 应收利息 Interest receivable

1131 应收账款 Account receivable

1133 其他应收款 Other notes receivable

1141 坏账准备 Bad debt reserves

1151 预付账款 Advance money

1161 应收补贴款 Cover deficit by state subsidies of receivable

库存资产 Inventories

1201 物资采购 Supplies purchasing

1211 原材料 Raw materials

1221 包装物 Wrappage

1231 低值易耗品 Low-value consumption goods

1232 材料成本差异 Materials cost variance

1241 自制半成品 Semi-Finished goods

1243 库存商品 Finished goods

1244 商品进销差价 Differences between purchasing and selling price

1251 委托加工物资 Work in process - outsourced

1261 委托代销商品 Trust to and sell the goods on a commission basis

1271 受托代销商品 Commissioned and sell the goods on a commission basis

1281 存货跌价准备 Inventory falling price reserves

1291 分期收款发出商品 Collect money and send out the goods by stages

1301 待摊费用 Deferred and prepaid expenses

长期投资 Long-term investment

1401 长期股权投资 Long-term investment on stocks

140101 股票投资 Investment on stocks

140102 其他股权投资 Other investment on stocks

1402 长期债权投资 Long-term investment on bonds

140201 债券投资 Investment on bonds

140202 其他债权投资 Other investment on bonds

1421 长期投资减值准备 Long-term investments depreciation reserves

股权投资减值准备 Stock rights investment depreciation reserves

债权投资减值准备 Bcreditor''s rights investment depreciation reserves

1431 委托贷款 Entrust loans

143101 本金 Principal

143102 利息 Interest

143103 减值准备 Depreciation reserves

1501 固定资产 Fixed assets

房屋 Building

建筑物 Structure

机器设备 Machinery equipment

运输设备 Transportation facilities

工具器具 Instruments and implement

1502 累计折旧 Accumulated depreciation

1505 固定资产减值准备 Fixed assets depreciation reserves

房屋、建筑物减值准备 Building/structure depreciation reserves

机器设备减值准备 Machinery equipment depreciation reserves

1601 工程物资 Project goods and material

160101 专用材料 Special-purpose material

160102 专用设备 Special-purpose equipment

160103 预付大型设备款 Prepayments for equipment

160104 为生产准备的工具及器具 Preparative instruments and implement for fabricate

1603 在建工程 Construction-in-process

安装工程 Erection works

在安装设备 Erecting equipment-in-process

技术改造工程 Technical innovation project

大修理工程 General overhaul project

1605 在建工程减值准备 Construction-in-process depreciation reserves

1701 固定资产清理 Liquidation of fixed assets

1801 无形资产 Intangible assets

专利权 Patents

非专利技术 Non-Patents

商标权 Trademarks, Trade names

著作权 Copyrights

土地使用权 Tenure

商誉 Goodwill

1805 无形资产减值准备 Intangible Assets depreciation reserves

专利权减值准备 Patent rights depreciation reserves

商标权减值准备 trademark rights depreciation reserves

1815 未确认融资费用 Unacknowledged financial charges

待处理财产损溢 Wait deal assets loss or income

1901 长期待摊费用 Long-term deferred and prepaid expenses

1911 待处理财产损溢 Wait deal assets loss or income

191101待处理流动资产损溢 Wait deal intangible assets loss or income

191102待处理固定资产损溢 Wait deal fixed assets loss or income

二、负债类 Liability

短期负债 Current liability

2101 短期借款 Short-term borrowing

2111 应付票据 Notes payable

银行承兑汇票 Bank acceptance

商业承兑汇票 Trade acceptance

2121 应付账款 Account payable

2131 预收账款 Deposit received

2141 代销商品款 Proxy sale goods revenue

2151 应付工资 Accrued wages

2153 应付福利费 Accrued welfarism

2161 应付股利 Dividends payable

2171 应交税金 Tax payable

217101 应交增值税 value added tax payable

21710101 进项税额 Withholdings on VAT

21710102 已交税金 Paying tax

21710103 转出未交增值税 Unpaid VAT changeover

21710104 减免税款 Tax deduction

21710105 销项税额 Substituted money on VAT

21710106 出口退税 Tax reimbursement for export

21710107 进项税额转出 Changeover withnoldings on VAT

21710108 出口抵减内销产品应纳税额 Export deduct domestic sales goods tax

21710109 转出多交增值税 Overpaid VAT changeover

21710110 未交增值税 Unpaid VAT

217102 应交营业税 Business tax payable

217103 应交消费税 Consumption tax payable

217104 应交资源税 Resources tax payable

217105 应交所得税 Income tax payable

217106 应交土地增值税 Increment tax on land value payable

217107 应交城市维护建设税 Tax for maintaining and building cities payable

217108 应交房产税 Housing property tax payable

217109 应交土地使用税 Tenure tax payable

217110 应交车船使用税 Vehicle and vessel usage license plate tax(VVULPT) payable

217111 应交个人所得税 Personal income tax payable

2176 其他应交款 Other fund in conformity with paying

2181 其他应付款 Other payables

2191 预提费用 Drawing expense in advance

其他负债 Other liabilities

2201 待转资产价值 Pending changerover assets value

2211 预计负债 Anticipation liabilities

长期负债 Long-term Liabilities

2301 长期借款 Long-term loans

一年内到期的长期借款 Long-term loans due within one year

一年后到期的长期借款 Long-term loans due over one year

2311 应付债券 Bonds payable

231101 债券面值 Face value, Par value

231102 债券溢价 Premium on bonds

231103 债券折价 Discount on bonds

231104 应计利息 Accrued interest

2321 长期应付款 Long-term account payable

应付融资租赁款 Accrued financial lease outlay

一年内到期的长期应付 Long-term account payable due within one year

一年后到期的长期应付 Long-term account payable over one year

2331 专项应付款 Special payable

一年内到期的专项应付 Long-term special payable due within one year

一年后到期的专项应付 Long-term special payable over one year

2341 递延税款 Deferral taxes

三、所有者权益类 OWNERS'' EQUITY

资本 Capita

3101 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

3103 已归还投资 Investment Returned

公积

3111 资本公积 Capital reserve

311101 资本(或股本)溢价 Cpital(or Stock) premium

311102 接受捐赠非现金资产准备 Receive non-cash donate reserve

311103 股权投资准备 Stock right investment reserves

311105 拨款转入 Allocate sums changeover in

311106 外币资本折算差额 Foreign currency capital

311107 其他资本公积 Other capital reserve

3121 盈余公积 Surplus reserves

312101 法定盈余公积 Legal surplus

312102 任意盈余公积 Free surplus reserves

312103 法定公益金 Legal public welfare fund

312104 储备基金 Reserve fund

312105 企业发展基金 Enterprise expension fund

312106 利润归还投资 Profits capitalizad on return of investment

利润 Profits

3131 本年利润 Current year profits

3141 利润分配 Profit distribution

314101 其他转入 Other chengeover in

314102 提取法定盈余公积 Withdrawal legal surplus

314103 提取法定公益金 Withdrawal legal public welfare funds

314104 提取储备基金 Withdrawal reserve fund

314105 提取企业发展基金 Withdrawal reserve for business expansion

314106 提取职工奖励及福利基金 Withdrawal staff and workers'' bonus and welfare fund

314107 利润归还投资 Profits capitalizad on return of investment

314108 应付优先股股利 Preferred Stock dividends payable

314109 提取任意盈余公积 Withdrawal other common accumulation fund

314110 应付普通股股利 Common Stock dividends payable

314111 转作资本(或股本)的普通股股利 Common Stock dividends change to assets(or stock)

314115 未分配利润 Undistributed profit

四、成本类 Cost

4101 生产成本 Cost of manufacture

410101 基本生产成本 Base cost of manufacture

410102 辅助生产成本 Auxiliary cost of manufacture

4105 制造费用 Manufacturing overhead

材料费 Materials

管理人员工资 Executive Salaries

奖金 Wages

退职金 Retirement 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 Sundry charges

折旧费 Depreciation expense

机物料消耗 Article of consumption

劳动保护费 Labor protection fees

季节性停工损失 Loss on seasonality cessation

4107 劳务成本 Service costs

五、损益类 Profit and loss

收入 Income

业务收入 OPERATING INCOME

5101 主营业务收入 Prime operating revenue

产品销售收入 Sales revenue

服务收入 Service revenue

5102 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 Reimbursement of income tax

其他收入 Other revenue

5201 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 entrust loans reserves

5203 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

5301 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 fixed assets

出售无形资产收益 Income on sales of intangible assets

固定资产盘盈 Fixed assets inventory profit

罚款净收入 Net amercement income

支出 Outlay

业务支出 Revenue charges

5401 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

5402 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 Increment tax on land value

5405 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

5501 营业费用 Operating expenses

代销手续费 Consignment commission charge

运杂费 Transpotation

保险费 Insurance premium

展览费 Exhibition fees

广告费 Advertising fees

5502 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 expenditure

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 vessel usage license plate tax(VVULPT)

土地使用税 Tenure tax

印花税 Stamp tax

5503 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

5601 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

5701 所得税 Income tax

以前年度损益调整 Prior year income adjustmen

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股票的英文是shares，音标英 [?e?z]、美 [?erz]。

释义：

1、v.共有;合用;分配;分摊;分享;共享

Keep your fears to yourself but share your courage with others.

把恐惧留给自己,和他人分享勇气。

2、n.(在若干人之间分得的)一份; (在多人参加的活动中所占的)一份;正常的一份;可接受的一份

Your share of the cost is 10 pounds.

你这一份费用是10英镑。

share的第三人称单数和复数

相关短语：

1、share capital 股本

2、share certificate 股票

3、share dealing 股票交易

4、share markets 股市

5、share prices 股票价格

扩展资料：

一、词语用法：

n. (名词)

1、share用作名词时,可表示“分得或应承受的一份”,其后常接of或in。

2、share在英式英语中还可指“股票”,是可数名词,而在美式英语中“股票”一般说stock。

3、share有时可置于另一名词前作定语。

v. (动词)

1、share的基本意思是“分享”,即指某物最初的所有人或持有人允许别人使用、分享或占有其中一部分,可指接受者部分的使用、分享或占有属于或来自他人的东西,也可指为一群人集体共用。

2、share用作及物动词时,接名词、代词作宾语,可用于被动结构。用作不及物动词时,与in连用,后可与抽象名词连用(如the cost, the joys, the fun, troubles, the happiness等)。

二、词义辨析：

n. (名词)

take a share in, take shares in

这两个短语的意思不同:前者表示“参加”,后者表示“有份”。例如:

These young men have offered to take a share in the relief work.

这些年轻小伙儿要求参加救济工作。

These monopoly capitalists have taken shares in the buying and selling of human blood.

这些垄断资本家在血液的买卖方面有 他们的份。

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