会计相关英语词汇.docx
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会计相关英语词汇
accountpayable应付帐款
account receivable应收帐款
account ofpayments支出表
accountofreceipts 收入表
Accountingperiod会计期间
accountingyear或financialyear会计年度
accountantgenaral 会计主任
accountbalancde结平得帐户
accountbill 帐单
accountbooks帐
account classification帐户分类
accountcurrent往来帐
accountformofbalancesheet帐户式资产负债表
account form of profitandlossstatement帐户式损益表
accountpayable 应付帐款
accountreceivable应收帐款
accountof payments支出表
accountofreceipts 收入表
accounttitle 帐户名称,会计科目
accountingyear或financialyear会计年度
accountspayable ledger应付款分类帐
Accounting period(会计期间)
arerelatedtospecifictimeperiods,typicallyoneyear(通常就是一年)
资产负债表:
balancesheet可以不大写b
利润表:
ine statements(or statementsofine)
利润分配表:
retainedearnings
现金流量表:
cashflows
1、部门得称谓
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,Rfor representative
人事部Human Resource
行政部 Admin、
财务部Finance&Accounting
产品供应ProductSupply,例如产品调度员叫 PS Planner
2、人员得称谓
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Retirementallowance
补贴 Bonus
外保劳务费Outsourcingfee
福利费 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 Vehicles maintenance
油料费Vehiclesmaintenance
培训费Educationand training
接待费Entertainment
图书、印刷费Booksandprinting
运费Transpotation
保险费Insurancepremium
支付手续费mission
杂费Sundrycharges
折旧费Depreciation expense
机物料消耗Articleofconsumption
劳动保护费Labor protection fees
总监Director
总会计师FinanceController
高级Senior如高级经理为Senior Manager
营业费用Operatingexpenses
代销手续费Consignmentmissioncharge
运杂费Transpotation
保险费Insurancepremium
展览费Exhibition fees
广告费Advertising fees
管理费用Adminisstrative expenses
职工工资 Staff Salaries
修理费 Repair charge
低值易耗摊销Articleofconsumption
办公费Office allowance
差旅费Travellingexpense
工会经费Labourunionexpenditure
研究与开发费Research anddevelopmentexpense
福利费Employee benefits/welfare
职工教育经费Personneleducation
待业保险费Unemployment insurance
劳动保险费Labourinsurance
医疗保险费 Medicalinsurance
会议费Coferemce
聘请中介机构费 Intermediaryorgans
咨询费 Consultfees
诉讼费 Legalcost
业务招待费Businessentertainment
技术转让费Technologytransferfees
矿产资源补偿费Mineralresourcespensation fees
排污费Pollutiondischargefees
房产税 Housingpropertytax
车船使用税Vehicleandvesselusagelicenseplatetax(VVULPT)
土地使用税Tenuretax
印花税 Stamp tax
财务费用Financecharge
利息支出Interest exchange
汇兑损失Foreignexchangeloss
各项手续费Charge for trouble
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Cash andcash equivalents
现金Cash
银行存款Cashinbank
其她货币资金Othercash andcash equivalents
外埠存款Other city Cashin bank
银行本票 Cashier''scheque
银行汇票Bank draft
信用卡Credit card
信用证保证金L/CGuaranteedeposits
存出投资款Refundable deposits
短期投资Short-terminvestments
股票Short-term investments-stock
债券Short-terminvestments -corporatebonds
基金 Short-terminvestments-corporatefunds
其她Short-terminvestments -other
短期投资跌价准备Short-terminvestmentsfallingprice reserves
应收款Accountreceivable
应收票据 Notereceivable
银行承兑汇票Bankacceptance
商业承兑汇票Tradeacceptance
应收股利Dividendreceivable
应收利息Interest receivable
应收账款Accountreceivable
其她应收款Othernotes receivable
坏账准备Baddebt reserves
预付账款Advancemoney
应收补贴款 Coverdeficitbystatesubsidiesof receivable
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Materialscostvariance
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Workin process -outsourced
委托代销商品Trust toandsell thegoods onamissionbasis
受托代销商品missionedandsellthegoods onamission basis
存货跌价准备Inventoryfallingpricereserves
分期收款发出商品Collect moneyandsend outthegoodsbystages
待摊费用Deferredandprepaidexpenses
长期投资Long-term investment
长期股权投资 Long-terminvestment onstocks
股票投资Investmentonstocks
其她股权投资Otherinvestment onstocks
长期债权投资 Long-terminvestment onbonds
债券投资Investmentonbonds
其她债权投资Otherinvestment onbonds
长期投资减值准备Long-terminvestmentsdepreciationreserves
股权投资减值准备Stock rightsinvestmentdepreciationreserves
债权投资减值准备Bcreditor''srightsinvestmentdepreciation reserves
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/structure depreciationreserves
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Prepaymentsfor equipment
为生产准备得工具及器具Preparativeinstrumentsandimplementforfabricate
在建工程Construction-in-process
安装工程Erection works
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Liquidation offixedassets
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
无形资产减值准备 IntangibleAssetsdepreciationreserves
专利权减值准备Patentrightsdepreciationreserves
商标权减值准备trademarkrightsdepreciationreserves
未确认融资费用Unacknowledgedfinancial charges
待处理财产损溢Wait dealassetsloss orine
待处理财产损溢Waitdealassetslossorine
待处理流动资产损溢Waitdealintangibleassetslossor ine
待处理固定资产损溢Wait dealfixedassetsloss orine
二、负债类Liability
短期负债Current liability
短期借款 Short-term borrowing
应付票据Notespayable
银行承兑汇票 Bankacceptance
商业承兑汇票 Tradeacceptance
应付账款Accountpayable
预收账款Deposit received
代销商品款Proxy salegoodsrevenue
应付工资Accruedwages
应付福利费Accrued welfarism
应付股利Dividendspayable
应交税金Tax payable
应交增值税value addedtaxpayable
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 Substitutedmoneyon VAT
出口退税Taxreimbursementforexport
进项税额转出ChangeoverwithnoldingsonVAT
出口抵减内销产品应纳税额 Exportdeductdomestic sales goodstax
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Consumptiontax payable
应交资源税Resourcestaxpayable
应交所得税Inetax payable
应交土地增值税Incrementtaxon landvalue payable
应交城市维护建设税 Taxformaintainingandbuildingcities
payable
应交房产税 Housingpropertytaxpayable
应交土地使用税Tenure taxpayable
应交车船使用税Vehicleandvesselusagelicense plate
tax(VVULPT)payable
应交个人所得税Personaline taxpayable
其她应交款Otherfundinconformitywithpaying
其她应付款Otherpayables
预提费用 Drawingexpenseinadvance
其她负债Otherliabilities
待转资产价值 Pending changeroverassets value
预计负债Anticipationliabilities
长期负债Long-term Liabilities
长期借款Long-term loans
一年内到期得长期借款Long-term loansduewithin one year
一年后到期得长期借款Long-term loansdue overone year
应付债券 Bondspayable
债券面值Facevalue,Par value
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
一年内到期得长期应付Long-termaccountpayabledue withinoneyear
一年后到期得长期应付Long-termaccountpayableoveroneyear
专项应付款Specialpayable
一年内到期得专项应付Long-termspecial payable duewithinoneyear
一年后到期得专项应付Long-termspecialpayableoverone year
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-up capital(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
接受捐赠非现金资产准备Receivenon-cashdonatereserve
股权投资准备Stockrightinvestmentreserves
拨款转入Allocatesumschangeoverin
外币资本折算差额Foreigncurrencycapital
其她资本公积Other capitalreserve
盈余公积 Surplusreserves
法定盈余公积Legal surplus
任意盈余公积Freesurplusreserves
法定公益金Legalpublicwelfare fund
储备基金Reservefund
企业发展基金Enterpriseexpensionfund
利润归还投资Profitscapitalizadonreturnofinvestment
利润Profits
本年利润Currentyearprofits
利润分配 Profitdistribution
其她转入 Other chengeoverin
提取法定盈余公积Withdrawallegal surplus
提取法定公益金 Withdrawallegalpublicwelfarefunds
提取储备基金Withdrawal reservefund
提取企业发展基金Withdrawalreserve forbusiness expansion
提取职工奖励及福利基金 Withdrawalstaffand workers''bonusand
welfare fund
利润归还投资Profitscapitalizad onreturnofinvestment
应付优先股股利PreferredStockdividendspayable
提取任意盈余公积Withdrawalothermonaccumulationfund
应付普通股股利monStockdividendspayable
转作资本(或股本)得普通股股利mon Stock dividendschangeto
assets(or stock)
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Auxiliarycost of manufacture
制造费用Manufacturingoverhead
材料费 Materials
管理人员工资ExecutiveSalaries
奖金Wages
退职金 Retirementallowance
补贴Bonus
外保劳务费Outsourcingfee
福利费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Water and Steam
税费Taxesand dues
租赁费Rent
管理费Maintenance
车辆维护费Vehic