会计英语词汇大汇总Word文档下载推荐.docx
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资产负债表：
balaneesheet可以不大写b
利润表：
incomestatements（orstatementsofincome）
禾润分配表：
retainedearnings
现金流量表：
cashflows
部门的称谓
市场部Marketing
销售部SalesDepartment（也有其它讲法，如宝洁公司销售部叫客户生意发展部CBD）
客户服务CustomerService，例如客服员叫CSR，Rforrepresentative人事咅EHumanResource
行政部Admin.
财务咅EFinance&
Accounting
产品供应ProductSupply，例如产品调度员叫PSPlanner
人员的称谓助理Assistant
秘书secretary
前台接待小姐Receptionist
文员clerk，如会计文员为AccountingClerk主任supervisor经理Manager
总经理GM，GeneralManager
入场费admission
运费freight
小费tip
学费tuition
价格，代价charge
制造费用Manufacturingoverhead
材料费Materials
管理人员工资ExecutiveSalaries
奖金Wages
退职金Retirementallowanee
补贴Bonus
夕卜保劳务费Outsourcingfee
福禾费Employeebenefits/welfare
会议费Coferemce
加班餐费Specialduties市内交通费Businesstraveling通讯费Correspondence
电话费Correspondence
水电取暖费WaterandSteam税费Taxesanddues租赁费Rent管理费Maintenance车辆维护费Vehiclesmaintenance油料费Vehiclesmaintenance培训费Educationandtraining接待费Entertainment图书、印刷费Booksandprinting运费Transpotation保险费Insuraneepremium支付手续费Commission杂费Sundrycharges折旧费Depreciationexpense机物料消耗Articleofconsumption劳动保护费Laborprotectionfees总监Director总会计师FinanceController高级Senior如高级经理为SeniorManager
营业费用Operatingexpenses代销手续费Consignmentcommissioncharge运杂费Transpotation保险费Insuraneepremium展览费Exhibitionfees广告费Advertisingfees管理费用Adminisstrativeexpenses职工工资StaffSalaries修理费Repaircharge低值易耗摊销Articleofconsumption办公费Officeallowanee差旅费Travellingexpense工会经费Labourunionexpenditure研究与开发费Researchanddevelopmentexpense福禾费Employeebenefits/welfare职工教育经费Personneleducation
待业保险费Unemploymentinsuranee
劳动保险费Labourinsuranee
医疗保险费Medicalinsuranee
会议费Coferemee
聘请中介机构费Intermediaryorgans
咨询费Consuitfees
诉讼费Legalcost
业务招待费Businessentertainment
技术转让费Technologytransferfees
矿产资源补偿费Mineralresourceseompensationfees
排污费Pollutiondischargefees
房产税Housingpropertytax
车船使用税Vehicleandvesselusagelicenseplatetax（VVULPT）土地使用税Tenuretax
印花税Stamptax
财务费用Financecharge
利息支出Interestexchange
汇兑损失Foreignexchangeloss
各项手续费Chargefortrouble
各项专门借款费用Special-borrowingcost
帐目名词一、资产类Assets
流动资产Currentassets
货币资金Cashandcashequivalents
现金Cash
银行存款Cashinbank
其他货币资金Othercashandcashequivalents外埠存款OthercityCashinbank银行本票Cashier'
'
scheque
银行汇票Bankdraft
信用卡Creditcard
信用证保证金L/CGuaranteedeposits存出投资款Refundabledeposits短期投资Short-terminvestments
股票Short-terminvestments-stock
债券Short-terminvestments-corporatebonds基金Short-terminvestments-corporatefunds其他Short-terminvestments-other
短期投资跌价准备Short-terminvestmentsfallingpricereserves应收款Accountreceivable应收票据Notereceivable银行承兑汇票Bankacceptanee商业承兑汇票Tradeacceptanee应收股禾UDividendreceivable应收利息Interestreceivable应收账款Accountreceivable其他应收款Othernotesreceivable坏账准备Baddebtreserves预付账款Advaneemoney
应收补贴款Coverdeficitbystatesubsidiesofreceivable库存资产Inventories物资采购Suppliespurchasing原材料Rawmaterials包装物Wrappage
低值易耗品Low-valueconsumptiongoods
材料成本差异Materialscostvarianee自制半成品Semi-Finishedgoods库存商品Finishedgoods商品进销差价Differencesbetweenpurchasingandsellingprice委托加工物资Workinprocess-outsourced委托代销商品Trusttoandsellthegoodsonacommissionbasis受托代销商品Commissionedandsellthegoodsonacommissionbasis存货跌价准备Inventoryfallingpricereserves分期收款发出商品Collectmoneyandsendoutthegoodsbystages待摊费用Deferredandprepaidexpenses长期投资Long-terminvestment长期股权投资Long-terminvestmentonstocks股票投资Investmentonstocks其他股权投资Otherinvestmentonstocks长期债权投资Long-terminvestmentonbonds
债券投资Investmentonbonds
其他债权投资Otherinvestmentonbonds
长期投资减值准备Long-terminvestmentsdepreciationreserves股权投资减值准备Stockrightsinvestmentdepreciationreserves债权投资减值准备Bcreditor'
srightsinvestmentdepreciationreserves委托贷款Entrustloans
本金Principal
利息Interest
减值准备Depreciationreserves
固定资产Fixedassets
房屋Building
建筑物Structure
机器设备Machineryequipment
运输设备Transportationfacilities
工具器具Instrumentsandimplement
累计折旧Accumulateddepreciation
固定资产减值准备Fixedassetsdepreciationreserves
房屋、建筑物减值准备Building/structuredepreciationreserves机器设备减值准备Machineryequipmentdepreciationreserves工程物资Projectgoodsandmaterial专用材料Special-purposematerial专用设备Special-purposeequipment预付大型设备款Prepaymentsforequipment
为生产准备的工具及器具Preparativeinstrumentsandimplementforfabricate在建工程Construction-in-process
安装工程Erectionworks
在安装设备Erectingequipment-in-process技术改造工程Technicalinnovationproject大修理工程Generaloverhaulproject
在建工程减值准备Construction-in-processdepreciationreserves
固定资产清理Liquidationoffixedassets
无形资产Intangibleassets
专利权Patents
非专利技术Non-Patents
商标权Trademarks,Tradenames
著作权Copyrights
土地使用权Tenure商誉Goodwill
无形资产减值准备IntangibleAssetsdepreciationreserves
专禾权减值准备Patentrightsdepreciationreserves商标权减值准备trademarkrightsdepreciationreserves
未确认融资费用Unacknowledgedfinancialcharges
待处理财产损溢
Waitdealassetslossorincome
待处理流动资产损溢Waitdealintangibleassetslossorincome
待处理固定资产损溢Waitdealfixedassetslossorincome
二、负债类Liability
短期负债Currentliability
短期借款Short-termborrowing
应付票据Notespayable
银行承兑汇票Bankacceptanee
商业承兑汇票Tradeacceptanee
应付账款Accountpayable
预收账款Depositreceived
代销商品款Proxysalegoodsrevenue
应付工资Accruedwages
应付福利费Accruedwelfarism
应付股禾Dividendspayable
应交税金Taxpayable
应交增值税valueaddedtaxpayable
进项税额WithholdingsonVAT
已交税金Payingtax
转出未交增值税UnpaidVATchangeover
减免税款Taxdeduction
销项税额SubstitutedmoneyonVAT
出口退税Taxreimbursementforexport
进项税额转出ChangeoverwithnoldingsonVAT
出口抵减内销产品应纳税额Exportdeductdomesticsalesgoodstax
转出多交增值税OverpaidVATchangeover
未交增值税UnpaidVAT
应交营业税Businesstaxpayable
应交消费税Consumptiontaxpayable
应交资源税Resourcestaxpayable
应交所得税Incometaxpayable
应交土地增值税Incrementtaxonlandvaluepayable
应交城市维护建设税Taxformaintainingandbuildingcitiespayable
应交房产税Housingpropertytaxpayable
应交土地使用税Tenuretaxpayable
应交车船使用税Vehicleandvesselusagelicenseplatetax（VVULPT）payable应交个人所得税Personalincometaxpayable
其他应交款Otherfundinconformitywithpaying
其他应付款Otherpayables
预提费用Drawingexpenseinadvanee
其他负债Otherliabilities
待转资产价值Pendingchangeroverassetsvalue
预计负债Anticipationliabilities
长期负债Long-termLiabilities
长期借款Long-termloans
一年内至U期的长期借款Long-termloansduewithinoneyear
一年后到期的长期借款Long-termloansdueoveroneyear
应付债券Bondspayable
债券面值Facevalue,Parvalue
债券溢价Premiumonbonds
债券折价Discountonbonds
应计利息Accruedinterest
长期应付款Long-termaccountpayable
应付融资租赁款Accruedfinancialleaseoutlay
一年内至U期的长期应付Long-termaccountpayableduewithinoneyear
一年后到期的长期应付Long-termaccountpayableoveroneyear
专项应付款Specialpayable
一年内至U期的专项应付Long-termspecialpayableduewithinoneyear
一年后至U期的专项应付Long-termspecialpayableoveroneyear
递延税款Deferraltaxes
三、所有者权益类OWNERS”EQUITY
资本Capita
实收资本（或股本）Paid-upcapital（orstock）
实收资本Paicl-upcapital
实收股本Paid-upstock
已归还投资InvestmentReturned
公积
资本公积Capitalreserve
资本（或股本）溢价Cpital（orStock）premium
接受扌捐赠非现金资产准备Receivenon-cashdonatereserve
股权投资准备Stockrightinvestmentreserves
拨款转入Allocatesumschangeoverin
夕卜币资本折算差额Foreigncurrencycapital
其他资本公积Othercapitalreserve
盈余公积Surplusreserves
法定盈余公积Legalsurplus
任意盈余公积Freesurplusreserves法定公益金Legalpublicwelfarefund储备基金Reservefund
企业发展基金Enterpriseexpensionfund
禾润归还投资Profitscapitalizadonreturnofinvestment
利润Profits
本年禾润Currentyearprofits
利润分配Profitdistribution
其他转入Otherchengeoverin
提取法定盈余公积Withdrawallegalsurplus
提取法定公益金Withdrawallegalpublicwelfarefunds
提取储备基金Withdrawalreservefund
提取企业发展基金Withdrawalreserveforbusinessexpansion
提取职工奖励及福利基金Withdrawalstaffandworkers'
bonusandwelfarefund
应付优先股股利PreferredStockdividendspayable
提取任意盈余公积Withdrawalothercommonaccumulationfund
应付普通股股利CommonStockdividendspayable
转作资本（或股本）的普通股股利CommonStockdividendschangetoassets（orstock）
未分配利润Undistributedprofit
四、成本类Cost
生产成本Costofmanufacture基本生产成本Basecostofmanufacture辅助生产成本Auxiliarycostofmanufacture制造费用Manufacturingoverhead材料费Materials管理人员工资ExecutiveSalaries奖金Wages退职金Retirementallowanee补贴Bonus夕卜保劳务费Outsourcingfee福禾费Employeebenefits/welfare会议费Coferemce加班餐费Specialduties市内交通费Businesstraveling通讯费Correspondence电话费Correspondence水电取暖费WaterandSteam税费Taxesanddues租赁费Rent管理费Maintenance车辆维护费Vehiclesmaintenance油料费Vehiclesmaintenance培训费Educationandtraining接待费Entertainment图书、印刷费Booksandprinting运费Transpotation保险费Insuraneepremium支付手续费Commission杂费Sundrycharges折旧费Depreciationexpense机物料消耗Articleofconsumption劳动保护费Laborprotectionfees季节性停工损失Lossonseasonalitycessation劳务成本Servicecosts
五、损益类Profitandloss
收入Income
业务收入OPERATINGINCOME主营业务收入Primeoperatingrevenue产品销售收入Salesrevenue服务收入Servicereve
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