會(huì)計(jì)英語對(duì)照表

1、會(huì)計(jì)相關(guān)詞語中英文對(duì)照表英文縮寫英文全稱中文解釋jvjoint venture中外合資企業(yè)wofewholly owned foreign enterprise 外商獨(dú)資企業(yè)fieforeign invested enterprise外商投資企業(yè)mncmulti-national company多國公司/跨國公司gdpgross domestic product國內(nèi)生產(chǎn)總值 gnpgross national product國民生產(chǎn)總值 nominal gnp nominal gross national product名義國民生產(chǎn)總值 real gnpreal gross national

2、product實(shí)際國民生產(chǎn)總值p&lprofit & loss statement利潤表/損益表b/sbalance sheet資產(chǎn)負(fù)債表c/fcash flow statement現(xiàn)金流量表equity movementstatement of changes in owners equity權(quán)益變動(dòng)表dr:debit借方cr:credit貸方bgt/bgt.budget預(yù)算數(shù)mgt/mgtmanagement管理act/act.actual實(shí)際數(shù)vs.versus比較mgt/mgtmanagement管理fyfiscal year財(cái)政年度etcet cetra等等per有關(guān)，按照accou

3、nt book賬簿ledgerledger賬s/lsub-ledger明細(xì)賬g/lgeneral ledger總賬利潤表項(xiàng)目gtgross turnover毛收入/折扣前銷售收入salessales銷售/銷售收入revrevenue銷售收入discountdiscount折扣cost成本cogscost of goods sold銷售成本production cost生產(chǎn)成本o/hoverhead制造費(fèi)用ntnet turnover凈收入/折扣后銷售收入net salesnet sales凈收入/折扣后銷售收入gross margin毛利gp ratiogross profit ratio毛利

4、率operating profit營業(yè)利潤selling expselling expense銷售費(fèi)用/經(jīng)營費(fèi)用g&ageneral administration expense管理費(fèi)用fina expfinancial expense財(cái)務(wù)費(fèi)用pbtprofit before tax稅前利潤citcorporate income tax所得稅patprofit after tax稅后利潤ebitearning before interest and tax息稅前利潤ebitdaearning before interest, tax, deprecation and amortization息

5、稅前折舊攤銷前利潤gpgross profit毛利costing成本結(jié)轉(zhuǎn)/成本系統(tǒng)contribution margin邊際收益；貢獻(xiàn)毛利資產(chǎn)負(fù)債表項(xiàng)目assets資產(chǎn)current assets流動(dòng)資產(chǎn)non-current assets非流動(dòng)資產(chǎn)liability負(fù)債current liability流動(dòng)負(fù)債non-current liability非流動(dòng)負(fù)債equity權(quán)益cashcash&bank現(xiàn)金/銀行存款a/raccounts receivable應(yīng)收賬款n/rnotes receivable應(yīng)收票據(jù)prepayments預(yù)付賬款stock存貨inventory存貨r.m.raw

6、 material原材料w.i.pwork in progress在產(chǎn)品f.gfinished goods完工產(chǎn)品/庫存商品d.m.direct material直接材料d.ldirect labor直接人工provision跌價(jià)準(zhǔn)備l-t investmentlong term investment長期投資c.i.p.construction in progress在建工程f.a.fixed assets固定資產(chǎn)i.a.intangible assets無形資產(chǎn)impairment減值a/paccounts payable應(yīng)付賬款n/pnotes payable應(yīng)付票據(jù)advancesadvance from customers預(yù)收賬款salary payables應(yīng)付工資tax payables應(yīng)交稅金vatvalue-added tax增值稅ctconsumption tax消費(fèi)稅btbusiness tax營業(yè)稅tax surcharge稅金及附加s-t loanshort term loan短期借款l-t loanlong ter