会计常用英语词汇Word文件下载.docx
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补贴Bonus
26
外保劳务费Outsourcingfee
27
福利费Employeebenefits/welfare
28
会议费Coferemce
29
加班餐费Specialduties
30
市内交通费Businesstraveling
31
通讯费Correspondence
32
电话费Correspondence
33
水电取暖费WaterandSteam
34
税费Taxesanddues
35
租赁费Rent
36
管理费Maintenance
37
车辆维护费Vehiclesmaintenance
38
油料费Vehiclesmaintenance
39
培训费Educationandtraining
40
接待费Entertainment
41
图书、印刷费Booksandprinting
42
运费Transpotation
43
保险费Insurancepremium
44
支付手续费Commission
45
杂费Sundrycharges
46
折旧费Depreciationexpense
47
机物料消耗Articleofconsumption
48
劳动保护费Laborprotectionfees
49
总监Director
50
总会计师FinanceController
51
高级Senior如高级经理为 SeniorManager
52
营业费用Operatingexpenses
53
代销手续费Consignmentcommissioncharge
54
运杂费Transpotation
55
56
展览费Exhibitionfees
57
广告费Advertisingfees
58
管理费用Adminisstrativeexpenses
59
职工工资StaffSalaries
60
修理费Repaircharge
61
低值易耗摊销Articleofconsumption
62
办公费Officeallowance
63
差旅费Travellingexpense
64
工会经费Labourunionexpenditure
65
研究与开发费Researchanddevelopmentexpense
66
67
职工教育经费Personneleducation
68
待业保险费Unemploymentinsurance
69
劳动保险费Labourinsurance
70
医疗保险费Medicalinsurance
71
72
聘请中介机构费Intermediaryorgans
73
咨询费Consultfees
74
诉讼费Legalcost
75
业务招待费Businessentertainment
76
技术转让费Technologytransferfees
77
矿产资源补偿费Mineralresourcescompensationfees
78
排污费Pollutiondischargefees
79
房产税Housingpropertytax
80
车船使用税Vehicleandvesselusagelicenseplatetax（VVULPT）
81
土地使用税Tenuretax
82
印花税Stamptax
83
财务费用Financecharge
84
利息支出Interestexchange
85
汇兑损失Foreignexchangeloss
86
各项手续费Chargefortrouble
87
各项专门借款费用Special-borrowingcost
帐目名词
88
一、资产类Assets
89
流动资产Currentassets
90
货币资金Cashandcashequivalents
91
现金Cash
92
银行存款Cashinbank
93
其他货币资金Othercashandcashequivalents
94
外埠存款OthercityCashinbank
95
银行本票Cashier'
'
scheque
96
银行汇票Bankdraft
97
信用卡Creditcard
98
信用证保证金L/CGuaranteedeposits
99
存出投资款Refundabledeposits
100
短期投资Short-terminvestments
101
股票Short-terminvestments-stock
102
债券Short-terminvestments-corporatebonds
103
基金Short-terminvestments-corporatefunds
104
其他Short-terminvestments-other
105
短期投资跌价准备Short-terminvestmentsfallingpricereserves
106
应收款Accountreceivable
107
应收票据Notereceivable
108
银行承兑汇票Bankacceptance
109
商业承兑汇票Tradeacceptance
110
应收股利Dividendreceivable
111
应收利息Interestreceivable
112
应收账款Accountreceivable
113
其他应收款Othernotesreceivable
114
坏账准备Baddebtreserves
115
预付账款Advancemoney
116
应收补贴款Coverdeficitbystatesubsidiesofreceivable
117
库存资产Inventories
118
物资采购Suppliespurchasing
119
原材料Rawmaterials
120
包装物Wrappage
121
低值易耗品Low-valueconsumptiongoods
122
材料成本差异Materialscostvariance
123
自制半成品Semi-Finishedgoods
124
库存商品Finishedgoods
125
商品进销差价Differencesbetweenpurchasingandsellingprice
126
委托加工物资Workinprocess-outsourced
127
委托代销商品Trusttoandsellthegoodsonacommissionbasis
128
受托代销商品Commissionedandsellthegoodsonacommissionbasis
129
存货跌价准备Inventoryfallingpricereserves
130
分期收款发出商品Collectmoneyandsendoutthegoodsbystages
131
待摊费用Deferredandprepaidexpenses
132
长期投资Long-terminvestment
133
长期股权投资Long-terminvestmentonstocks
134
股票投资Investmentonstocks
135
其他股权投资Otherinvestmentonstocks
136
长期债权投资Long-terminvestmentonbonds
137
债券投资Investmentonbonds
138
其他债权投资Otherinvestmentonbonds
139
长期投资减值准备Long-terminvestmentsdepreciationreserves
140
股权投资减值准备Stockrightsinvestmentdepreciationreserves
141
债权投资减值准备Bcreditor'
srightsinvestmentdepreciationreserves
142
委托贷款Entrustloans
143
本金Principal
144
利息Interest
145
减值准备Depreciationreserves
146
固定资产Fixedassets
147
房屋Building
148
建筑物Structure
149
机器设备Machineryequipment
150
运输设备Transportationfacilities
151
工具器具Instrumentsandimplement
152
累计折旧Accumulateddepreciation
153
固定资产减值准备Fixedassetsdepreciationreserves
154
房屋、建筑物减值准备Building/structuredepreciationreserves
155
机器设备减值准备Machineryequipmentdepreciationreserves
156
工程物资Projectgoodsandmaterial
157
专用材料Special-purposematerial
158
专用设备Special-purposeequipment
159
预付大型设备款Prepaymentsforequipment
160
为生产准备的工具及器具Preparativeinstrumentsandimplementforfabricate
161
在建工程Construction-in-process
162
安装工程Erectionworks
163
在安装设备Erectingequipment-in-process
164
技术改造工程Technicalinnovationproject
165
大修理工程Generaloverhaulproject
166
在建工程减值准备Construction-in-processdepreciationreserves
167
固定资产清理Liquidationoffixedassets
168
无形资产Intangibleassets
169
专利权Patents
170
非专利技术Non-Patents
171
商标权Trademarks,Tradenames
172
著作权Copyrights
173
土地使用权Tenure
174
商誉Goodwill
175
无形资产减值准备IntangibleAssetsdepreciationreserves
176
专利权减值准备Patentrightsdepreciationreserves
177
商标权减值准备trademarkrightsdepreciationreserves
178
未确认融资费用Unacknowledgedfinancialcharges
179
待处理财产损溢Waitdealassetslossorincome
180
181
待处理流动资产损溢Waitdealintangibleassetslossorincome
182
待处理固定资产损溢Waitdealfixedassetslossorincome
183
184
二、负债类Liability
185
186
短期负债Currentliability
187
短期借款Short-termborrowing
188
应付票据Notespayable
189
190
191
应付账款Accountpayable
192
预收账款Depositreceived
193
代销商品款Proxysalegoodsrevenue
194
应付工资Accruedwages
195
应付福利费Accruedwelfarism
196
应付股利Dividendspayable
197
应交税金Taxpayable
198
应交增值税valueaddedtaxpayable
199
进项税额WithholdingsonVAT
200
已交税金Payingtax
201
转出未交增值税UnpaidVATchangeover
202
减免税款Taxdeduction
203
销项税额SubstitutedmoneyonVAT
204
出口退税Taxreimbursementforexport
205
进项税额转出ChangeoverwithnoldingsonVAT
206
出口抵减内销产品应纳税额Exportdeductdomesticsalesgoodstax
207
转出多交增值税OverpaidVATchangeover
208
未交增值税UnpaidVAT
209
应交营业税Businesstaxpayable
210
应交消费税Consumptiontaxpayable
211
应交资源税Resourcestaxpayable
212
应交所得税Incometaxpayable
213
应交土地增值税Incrementtaxonlandvaluepayable
214
应交城市维护建设税Taxformaintainingandbuildingcities
215
payable
216
应交房产税Housingpropertytaxpayable
217
应交土地使用税Tenuretaxpayable
218
应交车船使用税Vehicleandvesselusagelicenseplate
219
tax（VVULPT）payable
220
应交个人所得税Personalincometaxpayable
221
其他应交款Otherfundinconformitywithpaying
222
其他应付款Otherpayables
223
预提费用Drawingexpenseinadvance
224
其他负债Otherliabilities
225
待转资产价值Pendingchangeroverassetsvalue
226
预计负债Anticipationliabilities
227
长期负债Long-termLiabilities
228
长期借款Long-termloans
229
一年内到期的长期借款Long-termloansduewithinoneyear
230
一年后到期的长期借款Long-termloansdueoveroneyear
231
应付债券Bondspayable
232
债券面值Facevalue,Parvalue
233
债券溢价Premiumonbonds
234
债券折价Discountonbonds
235
应计利息Accruedinterest
236
长期应付款Long-termaccountpayable
237
应付融资租赁款Accruedfinancialleaseoutlay
238
一年内到期的长期应付Long-termaccountpayableduewithinoneyear
239
一年后到期的长期应付Long-termaccountpayableoveroneyear
240
专项应付款Specialpayable
241
一年内到期的专项应付Long-termspecialpayableduewithinoneyear
242
一年后到期的专项应付Long-termspecialpayableoveroneyear
243
递延税款Deferraltaxes
244
所有者权益类OWNERS'
EQUITY
245
资本Capita
246
实收资本（或股本）Paid-upcapital（orstock）
247
实收资本Paicl-upcapital
248
实收股本Paid-upstock
249
已归还投资InvestmentReturned
公积
250
资本公积Capitalreserve
251
资本（或股本）溢价Cpital（orStock）premium
252
接受捐赠非现金资产准备Receivenon-cashdonatereserve
253
股权投资准备Stockrightinvestmentreserves
254
拨款转入Allocatesumschangeoverin
255
外币资本折算差额Foreigncurrencycapital
256
其他资本公积Othercapitalreserve
257
盈余公积Surplusreserves
258
法定盈余公积Legalsurplus
259
任意盈余公积Freesurplusreserves
260
法定公益金Legalpublicwelfarefund
261
储备基金Reservefund
262
企业发展基金Enterpriseexpensionfund
263
利润归还投资Profitscapitalizadonreturnofinvestment
264
利润Profits
265
本年利润Currentyearprofits
266
利润分配Profitdistribution
267
其他转入Otherchengeoverin
268
提取法定盈余公积Withdrawallegalsurplus
269
提取法定公益金Withdrawallegalpublicwelfarefunds
270
提取储备基金Withdrawalreservefund
271
提取企业发展基金Withdrawalreserveforbusinessexpansion
272
提取职工奖励及福利基金Withdrawalstaffandworkers'
bonusandwelfarefund
273
274
应付优先股股利PreferredStockdividendspayable
275
提取任意盈余公积Withdrawalothercommonaccumulationfund
276
应付普通股股利CommonStockdividendspayable
277
转作资本（或股本）的普通股股利CommonStockdividendschangetoassets（orstock）
未分配利润Undistributedprofit
278
四、成本类Cost
279
生产成本Costofmanufacture
280
基本生产成本Basecostofmanufacture
281
辅助生产成本Auxiliarycostofmanufacture
282
283
284
285
286
287
288
289
福利费Employeebenef
升级会员 