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2fmortgage Quote Mortagagemortgagelender Mortgage Sr Pro Index Mortgage Mortgage Lender
国债 foreign exchange [forex] 外汇 foreign exchange agreement 外汇协议 foreign exchange allocation 外汇分配 Foreign Exchange and Market Practices Committee 外汇及市场惯例委员会 foreign exchange bought 买入外汇 foreign exchange certificate 外汇兑换券；外汇券 foreign exchange contract 外汇合约 foreign exchange market 外汇市场；汇市 foreign exchange quotation 外汇报价；外汇牌价 foreign exchange reserve 外汇储备 foreign exchange resources 外汇资源 foreign exchange risk 外汇风险 foreign exchange sold 卖出外汇 foreign exchange turnover 外汇市场交投总额 foreign investment 海外投资；外来投资 foreign note 外地承付票 foreign ownership 外资拥有权 foreign partnership 外地合伙 foreign remittance 国外汇款 foreign stock exchange 外地证券交易所 foreign tax 外地税款 forex dealer 外汇交易商 forex futures 外汇期货 forex option 外汇期权 forfeit 没收物品 forfeiture 没收 forfeiture of contribution 没收供款 forfeiture of sum 没收款项 forged signature 假冒的签名 forgiveness of a debt 免偿债务 formal contingent liabilities 正式或有负债 Fortune Magazine 《财富杂志》 forward assets purchase 远期资产购置 forward contract rate 远期合约成交率 forward exchange rate 远期汇率；期货外汇汇率 forward exchange sold 卖出远期外汇 forward foreign currency assets 远期外币资产 forward foreign exchange contract 远期外汇合约 forward forward deposit 远期有期存款 forward purchase 期货购买 forward rate 远期汇率；期汇率 forward trading 期货交易；远期交易 founding member 创办会员；创办会员国 Fourth Quarter Economic Report 19XX 《一九XX年第四季经济报告》 fractional share 不足一股的股份 fragile consumer sentiment 消费意欲薄弱 Framework Agreement [trading fund] 《架构协议》〔营运基金〕 franc area 法郎区 franchise 专营权；特许权 Frankfurt Stock Exchange 法兰克福证券交易所 franking machine 印花盖印机 fraudulent preference 欺诈优惠；欺诈性优先还款 fraudulent trading 欺诈营商 free enterprise system 自由企业制度 free fiscal reserve 自由财政储备 free market economy 自由市场经济 free of particular average [FPA] 平安险；单独海损不赔 free of payment settlement 免付款交收 free on board price [f.o.b. price] 离岸价格；船上交货价 free surplus 自由盈余；未指定用途的盈余 freehold 不动产所有权；永久产权 freely convertible 可自由兑换 freely remittable 自由汇返 freezing order 冻结令 French Banking Commission 法国银行业监察委员会 French Franc [FRF] 法国法郎 fringe benefit 附带利益 fringe market 外围市场 frozen provision 冻结款项 frustrating effect 破坏性影响 FTSE-100 Index 金融时报100指数 fuel duty 燃油税 Fuji Bank Limited 富士银行 Fuji International Finance （HK） Limited 富士国际财务（香港）有限公司 Fukuoka City Bank， Limited 福冈城市银行 Fukuoka City Finance Limited 冈都市财务有限公司 Fukuoka Finance International Limited 冈财务国际有限公司 full consideration 十足代价 full contracting party 正式缔约国；正式缔约成员 full cost price 十足成本价 full member 正式会员；正式成员 full open market price 十足公开市价 full price 十足价格 full return of contribution 发还全部供款 full valuable consideration 十足有值代价 full year 全年 full year cost 全年经费；全年费用 fully deductible 可全数扣税 fully paid-up capital 已缴足股款的股本 fully paid-up share 已缴足股款的股份 fully secured 有十足抵押 functional analysis 用途分析；功能分析 fund 基金；资金 fund accounting basis 基金会计基准 fund credited 记入基金 fund expenditure 基金开支 fund levy 基金征费 fund management 基金管理 fund of funds 综合基金 fund on account sought 申请临时拨款 fund revenue 基金收入 fund warrant 基金支付令 fundamental analysis 基本因素分析；基础分析 funded debt 长期债款；长期借款 funding 经费；资金 funding cost 集资成本 funding mismatch 资金错配 funds employed 运用资金额 funeral expenses 殡殓费 further sum 额外款项 future dividend 未来股息 future earnings 未来入息 future expenses 未来开支 futures broker 期货经纪 Futures Compensation Fund Committee [Securities and Futures Commission] 期货赔偿基金委员会〔证券及期货事务监察委员会〕 futures contract 期货合约 futures contract in interbank interest rate 银行同业拆息期货合约 futures contract value 期货合约市值；期约市值 futures crossing procedure 期货对盘程序 futures dealer 期货交易商 futures exchange company 期货交易所 futures general clearing dealer 期货通用结算交易商 futures individual clearing dealer 期货独立结算交易商 futures introducing broker 期货介绍经纪 futures market 期货市场 futures non-clearing dealer 期货非结算交易商 futures trading 期货交易 futures trading adviser 期货交易顾问 会计科目表（英语） 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 season
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