會(huì)計(jì)科目中英對(duì)照講解

1、accountantgenaral會(huì)計(jì)主任accountbalancde結(jié)平的帳戶accountbill帳單accountbooks帳accountclassification帳戶分類accountcurrent往來(lái)帳accountformofbalancesheet帳戶式資產(chǎn)負(fù)債表accountformofprofitandlossstatement帳戶式損益表accountpayable應(yīng)付帳款accountreceivable應(yīng)收帳款accountofpayments支出表accountofreceipts收入表accounttitle帳戶名稱，會(huì)計(jì)科目accountingyear或fi

2、nancialyear會(huì)計(jì)年度accountspayableledger應(yīng)付款分類帳Accountingperiod（會(huì)計(jì)期間）arerelatedtospecifictimeperiods,typicallyoneyear（通常是一年）資產(chǎn)負(fù)債表：balancesheet可以不大寫(xiě)b利潤(rùn)表：incomestatements（orstatementsofincome）利潤(rùn)分配表：retainedearnings現(xiàn)金流量表：cashflows1、部門(mén)的稱謂市場(chǎng)部Marketing銷售部SalesDepartment（也有其它講法，如寶潔公司銷售部叫客戶生意發(fā)展部CBD）客戶服務(wù)CustomerS

3、ervice，例如客服員叫CSR，Rforrepresentative人事部HumanResource行政部Admin.財(cái)務(wù)部Finance&Accounting產(chǎn)品供應(yīng)ProductSupply，例如產(chǎn)品調(diào)度員叫PSPlanner2、人員的稱謂助理Assistant秘書(shū)secretary前臺(tái)接待小姐Receptionist文員clerk，如會(huì)計(jì)文員為AccountingClerk主任supervisor經(jīng)理Manager總經(jīng)理GM，GeneralManager入場(chǎng)費(fèi)admission運(yùn)費(fèi)freight小費(fèi)tip學(xué)費(fèi)tuition價(jià)格，代價(jià)charge制造費(fèi)用Manufacturing

4、overhead材料費(fèi)Materials管理人員工資ExecutiveSalaries獎(jiǎng)金Wages退職金Retirementallowance補(bǔ)貼Bonus外保勞務(wù)費(fèi)Outsourcingfee福利費(fèi)Employeebenefits/welfare會(huì)議費(fèi)Coferemce加班餐費(fèi)Specialduties市內(nèi)交通費(fèi)Businesstraveling通訊費(fèi)Correspondence電話費(fèi)Correspondence水電取暖費(fèi)WaterandSteam稅費(fèi)Taxesanddues租賃費(fèi)Rent管理費(fèi)Maintenance車(chē)輛維護(hù)費(fèi)Vehiclesmaintenance油料費(fèi)Vehiclesma

5、intenance培訓(xùn)費(fèi)Educationandtraining接待費(fèi)Entertainment圖書(shū)、印刷費(fèi)Booksandprinting運(yùn)費(fèi)Transpotation保險(xiǎn)費(fèi)Insurancepremium支付手續(xù)費(fèi)Commission雜費(fèi)Sundrycharges折舊費(fèi)Depreciationexpense機(jī)物料消耗Articleofconsumption勞動(dòng)保護(hù)費(fèi)Laborprotectionfees總監(jiān)Director總會(huì)計(jì)師FinanceController高級(jí)Senior如高級(jí)經(jīng)理為SeniorManager營(yíng)業(yè)費(fèi)用Operatingexpenses代銷手續(xù)費(fèi)Consignment

6、commissioncharge運(yùn)雜費(fèi)Transpotation保險(xiǎn)費(fèi)Insurancepremium展覽費(fèi)Exhibitionfees廣告費(fèi)Advertisingfees管理費(fèi)用Adminisstrativeexpenses職工工資StaffSalaries修理費(fèi)Repaircharge低值易耗攤銷Articleofconsumption辦公費(fèi)Officeallowance差旅費(fèi)Travellingexpense工會(huì)經(jīng)費(fèi)Labourunionexpenditure研究與開(kāi)發(fā)費(fèi)Researchanddevelopmentexpense福利費(fèi)Employeebenefits/welfare職工教

7、育經(jīng)費(fèi)Personneleducation待業(yè)保險(xiǎn)費(fèi)Unemploymentinsurance勞動(dòng)保險(xiǎn)費(fèi)Labourinsurance醫(yī)療保險(xiǎn)費(fèi)Medicalinsurance會(huì)議費(fèi)Coferemce聘請(qǐng)中介機(jī)構(gòu)費(fèi)Intermediaryorgans咨詢費(fèi)Consultfees訴訟費(fèi)Legalcost業(yè)務(wù)招待費(fèi)Businessentertainment技術(shù)轉(zhuǎn)讓費(fèi)Technologytransferfees礦產(chǎn)資源補(bǔ)償費(fèi)Mineralresourcescompensationfees排污費(fèi)Pollutiondischargefees房產(chǎn)稅Housingpropertytax車(chē)船使用稅Vehicl

8、eandvesselusagelicenseplatetax(VVULPT)土地使用稅Tenuretax印花稅Stamptax財(cái)務(wù)費(fèi)用Financecharge利息支出Interestexchange匯兌損失Foreignexchangeloss各項(xiàng)手續(xù)費(fèi)Chargefortrouble各項(xiàng)專門(mén)借款費(fèi)用Special-borrowingcost帳目名詞資產(chǎn)類Assets流動(dòng)資產(chǎn)Currentassets貨幣資金Cashandcashequivalents現(xiàn)金Cash銀行存款Cashinbank其他貨幣資金Othercashandcashequivalents外埠存款OthercityCashi

9、nbank銀行本票Cashier''scheque銀行匯票Bankdraft信用卡Creditcard信用證保證金L/CGuaranteedeposits存出投資款Refundabledeposits短期投資Short-terminvestments股票Short-terminvestments-stock債券Short-terminvestments-corporatebonds基金Short-terminvestments-corporatefunds其他Short-terminvestments-other短期投資跌價(jià)準(zhǔn)備Short-terminvestmentsfall

10、ingpricereserves應(yīng)收款A(yù)ccountreceivable應(yīng)收票據(jù)Notereceivable銀行承兌匯票Bankacceptance商業(yè)承兌匯票Tradeacceptance應(yīng)收股利Dividendreceivable應(yīng)收利息Interestreceivable應(yīng)收賬款A(yù)ccountreceivable其他應(yīng)收款Othernotesreceivable壞賬準(zhǔn)備Baddebtreserves預(yù)付賬款A(yù)dvancemoney應(yīng)收補(bǔ)貼款Coverdeficitbystatesubsidiesofreceivable庫(kù)存資產(chǎn)Inventories物資采購(gòu)Suppliespurchasi

11、ng原材料Rawmaterials包裝物Wrappage低值易耗品Low-valueconsumptiongoods材料成本差異Materialscostvariance自制半成品Semi-Finishedgoods庫(kù)存商品Finishedgoods商品進(jìn)銷差價(jià)Differencesbetweenpurchasingandsellingprice委托加工物資Workinprocess-outsourced委托代銷商品Trusttoandsellthegoodsonacommissionbasis受托代銷商品Commissionedandsellthegoodsonacommissionbasi

12、s存貨跌價(jià)準(zhǔn)備Inventoryfallingpricereserves分期收款發(fā)出商品Collectmoneyandsendoutthegoodsbystages待攤費(fèi)用Deferredandprepaidexpenses長(zhǎng)期投資Long-terminvestment長(zhǎng)期股權(quán)投資Long-terminvestmentonstocks股票投資Investmentonstocks其他股權(quán)投資Otherinvestmentonstocks長(zhǎng)期債權(quán)投資Long-terminvestmentonbonds債券投資Investmentonbonds其他債權(quán)投資Otherinvestmentonbonds

13、長(zhǎng)期投資減值準(zhǔn)備Long-terminvestmentsdepreciationreserves股權(quán)投資減值準(zhǔn)備Stockrightsinvestmentdepreciationreserves債權(quán)投資減值準(zhǔn)備Bcreditor''srightsinvestmentdepreciationreserves委托貸款Entrustloans本金Principal利息Interest減值準(zhǔn)備Depreciationreserves固定資產(chǎn)Fixedassets房屋Building機(jī)器設(shè)備 運(yùn)輸設(shè)備 工具器具 累計(jì)折舊建筑物StructureMachineryequipmentTran

14、sportationfacilitiesInstrumentsandimplementAccumulateddepreciation固定資產(chǎn)減值準(zhǔn)備Fixedassetsdepreciationreserves房屋、建筑物減值準(zhǔn)備Building/structuredepreciationreserves機(jī)器設(shè)備減值準(zhǔn)備Machineryequipmentdepreciationreserves工程物資Projectgoodsandmaterial專用材料Special-purposematerial專用設(shè)備Special-purposeequipment預(yù)付大型設(shè)備款Prepaymentsf

15、orequipment為生產(chǎn)準(zhǔn)備的工具及器具Preparativeinstrumentsandimplementforfabricate在建工程Construction-in-process安裝工程Erectionworks在安裝設(shè)備Erectingequipment-in-process技術(shù)改造工程Technicalinnovationproject大修理工程Generaloverhaulproject在建工程減值準(zhǔn)備Construction-in-processdepreciationreserves固定資產(chǎn)清理Liquidationoffixedassets無(wú)形資產(chǎn)Intangiblea

16、ssets專利權(quán)Patents非專利技術(shù)Non-Patents商標(biāo)權(quán)Trademarks,Tradenames著作權(quán)Copyrights商譽(yù) Goodwill無(wú)形資產(chǎn)減值準(zhǔn)備專利權(quán)減值準(zhǔn)備商標(biāo)權(quán)減值準(zhǔn)備未確認(rèn)融資費(fèi)用待處理財(cái)產(chǎn)損溢待處理財(cái)產(chǎn)損溢土地使用權(quán)TenureIntangibleAssetsdepreciationreservesPatentrightsdepreciationreservestrademarkrightsdepreciationreservesUnacknowledgedfinancialchargesWaitdealassetslossorincomeWaitdeal

17、assetslossorincome待處理流動(dòng)資產(chǎn)損溢Waitdealintangibleassetslossorincome待處理固定資產(chǎn)損溢Waitdealfixedassetslossorincome二、負(fù)債類Liability短期負(fù)債Currentliability短期借款Short-termborrowing應(yīng)付票據(jù)Notespayable銀行承兌匯票Bankacceptance商業(yè)承兌匯票Tradeacceptance應(yīng)付賬款A(yù)ccountpayable預(yù)收賬款Depositreceived代銷商品款Proxysalegoodsrevenue應(yīng)付工資Accruedwages應(yīng)付福利

18、費(fèi)Accruedwelfarism應(yīng)付股利Dividendspayable應(yīng)交稅金Taxpayable應(yīng)交增值稅valueaddedtaxpayable進(jìn)項(xiàng)稅額WithholdingsonVAT已交稅金Payingtax轉(zhuǎn)出未交增值稅UnpaidVATchangeover減免稅款Taxdeduction銷項(xiàng)稅額SubstitutedmoneyonVAT出口退稅Taxreimbursementforexport進(jìn)項(xiàng)稅額轉(zhuǎn)出ChangeoverwithnoldingsonVAT出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額Exportdeductdomesticsalesgoodstax轉(zhuǎn)出多交增值稅OverpaidV

19、ATchangeover未交增值稅UnpaidVAT應(yīng)交營(yíng)業(yè)稅Businesstaxpayable應(yīng)交消費(fèi)稅Consumptiontaxpayable應(yīng)交資源稅Resourcestaxpayable應(yīng)交所得稅Incometaxpayable應(yīng)交土地增值稅Incrementtaxonlandvaluepayable應(yīng)交城市維護(hù)建設(shè)稅Taxformaintainingandbuildingcitiespayable應(yīng)交房產(chǎn)稅Housingpropertytaxpayable應(yīng)交土地使用稅Tenuretaxpayable應(yīng)交車(chē)船使用稅Vehicleandvesselusagelicenseplate

20、tax(VVULPT)payable應(yīng)交個(gè)人所得稅Personalincometaxpayable其他應(yīng)交款Otherfundinconformitywithpaying其他應(yīng)付款Otherpayables預(yù)提費(fèi)用Drawingexpenseinadvance其他負(fù)債Otherliabilities待轉(zhuǎn)資產(chǎn)價(jià)值Pendingchangeroverassetsvalue預(yù)計(jì)負(fù)債Anticipationliabilities長(zhǎng)期負(fù)債Long-termLiabilities長(zhǎng)期借款Long-termloans一年內(nèi)到期的長(zhǎng)期借款Long-termloansduewithinoneyear一年后到期的

21、長(zhǎng)期借款Long-termloansdueoveroneyear應(yīng)付債券Bondspayable債券面值Facevalue,Parvalue債券溢價(jià)Premiumonbonds債券折價(jià)Discountonbonds應(yīng)計(jì)利息Accruedinterest長(zhǎng)期應(yīng)付款Long-termaccountpayable應(yīng)付融資租賃款A(yù)ccruedfinancialleaseoutlay一年內(nèi)到期的長(zhǎng)期應(yīng)付Long-termaccountpayableduewithinoneyear一年后到期的長(zhǎng)期應(yīng)付Long-termaccountpayableoveroneyear專項(xiàng)應(yīng)付款Specialpayable

22、一年內(nèi)到期的專項(xiàng)應(yīng)付Long-termspecialpayableduewithinoneyear一年后到期的專項(xiàng)應(yīng)付Long-termspecialpayableoveroneyear遞延稅款DeferraltaxesOWNERS''EQUITY資本Capita實(shí)收資本(或股本)Paid-upcapital(orstock)實(shí)收資本Paicl-upcapital實(shí)收股本Paid-upstock已歸還投資InvestmentReturned公積資本公積Capitalreserve資本(或股本)溢價(jià)Cpital(orStock)premium接受捐贈(zèng)非現(xiàn)金資產(chǎn)準(zhǔn)備Receiven

23、on-cashdonatereserve股權(quán)投資準(zhǔn)備Stockrightinvestmentreserves撥款轉(zhuǎn)入Allocatesumschangeoverin外幣資本折算差額Foreigncurrencycapital其他資本公積Othercapitalreserve盈余公積Surplusreserves法定盈余公積Legalsurplus任意盈余公積Freesurplusreserves法定公益金Legalpublicwelfarefund儲(chǔ)備基金Reservefund企業(yè)發(fā)展基金Enterpriseexpensionfund利潤(rùn)歸還投資Profitscapitalizadonretu

24、rnofinvestment利潤(rùn)Profits本年利潤(rùn)C(jī)urrentyearprofits利潤(rùn)分配Profitdistribution其他轉(zhuǎn)入Otherchengeoverin提取法定盈余公積Withdrawallegalsurplus提取法定公益金Withdrawallegalpublicwelfarefunds提取儲(chǔ)備基金Withdrawalreservefund提取企業(yè)發(fā)展基金Withdrawalreserveforbusinessexpansion提取職工獎(jiǎng)勵(lì)及福利基金Withdrawalstaffandworkers''bonusandwelfarefund利潤(rùn)歸還投

25、資Profitscapitalizadonreturnofinvestment應(yīng)付優(yōu)先股股利PreferredStockdividendspayable提取任意盈余公積Withdrawalothercommonaccumulationfund應(yīng)付普通股股利CommonStockdividendspayable轉(zhuǎn)作資本(或股本)的普通股股利CommonStockdividendschangetoassets(orstock)未分配利潤(rùn)UndistributedprofitCost生產(chǎn)成本Costofmanufacture基本生產(chǎn)成本Basecostofmanufacture輔助生產(chǎn)成本Auxil

26、iarycostofmanufacture制造費(fèi)用Manufacturingoverhead材料費(fèi)Materials管理人員工資ExecutiveSalaries獎(jiǎng)金Wages退職金Retirementallowance補(bǔ)貼Bonus外保勞務(wù)費(fèi)Outsourcingfee福利費(fèi)Employeebenefits/welfare會(huì)議費(fèi)Coferemce加班餐費(fèi)Specialduties市內(nèi)交通費(fèi)Businesstraveling通訊費(fèi)Correspondence電話費(fèi)Correspondence水電取暖費(fèi)WaterandSteam稅費(fèi)Taxesanddues租賃費(fèi)Rent管理費(fèi)Maintenanc

27、e車(chē)輛維護(hù)費(fèi)Vehiclesmaintenance油料費(fèi)Vehiclesmaintenance培訓(xùn)費(fèi)Educationandtraining接待費(fèi)Entertainment圖書(shū)、印刷費(fèi)Booksandprinting運(yùn)費(fèi)Transpotation保險(xiǎn)費(fèi)Insurancepremium支付手續(xù)費(fèi)Commission雜費(fèi)Sundrycharges折舊費(fèi)Depreciationexpense機(jī)物料消耗Articleofconsumption勞動(dòng)保護(hù)費(fèi)Laborprotectionfees季節(jié)性停工損失Lossonseasonalitycessation勞務(wù)成本Servicecosts五、損益類Pro

28、fitandloss收入Income業(yè)務(wù)收入OPERATINGINCOME主營(yíng)業(yè)務(wù)收入Primeoperatingrevenue產(chǎn)品銷售收入Salesrevenue服務(wù)收入Servicerevenue其他業(yè)務(wù)收入Otheroperatingrevenue材料銷售Salesmaterials代購(gòu)代售包裝物出租Wrappagelease出讓資產(chǎn)使用權(quán)收入Remiserightofassetsrevenue返還所得稅Reimbursementofincometax其他收入Otherrevenue投資收益Investmentincome短期投資收益Currentinvestmentincome長(zhǎng)期投資

29、收益Long-terminvestmentincome計(jì)提的委托貸款減值準(zhǔn)備Withdrawalofentrustloansreserves補(bǔ)貼收入Subsidizerevenue國(guó)家扶持補(bǔ)貼收入Subsidizerevenuefromcountry其他補(bǔ)貼收入Othersubsidizerevenue營(yíng)業(yè)外收入NON-OPERATINGINCOME非貨幣性交易收益Non-cashdealincome現(xiàn)金溢余Cashoverage處置固定資產(chǎn)凈收益Netincomeondisposaloffixedassets出售無(wú)形資產(chǎn)收益Incomeonsalesofintangibleassets固定資

30、產(chǎn)盤(pán)盈Fixedassetsinventoryprofit罰款凈收入Netamercementincome支出Outlay業(yè)務(wù)支出Revenuecharges主營(yíng)業(yè)務(wù)成本Operatingcosts產(chǎn)品銷售成本Costofgoodssold服務(wù)成本Costofservice主營(yíng)業(yè)務(wù)稅金及附加Taxandassociatecharge營(yíng)業(yè)稅Salestax消費(fèi)稅Consumptiontax城市維護(hù)建設(shè)稅Taxformaintainingandbuildingcities資源稅Resourcestax土地增值稅Incrementtaxonlandvalue5405其他業(yè)務(wù)支出Otherbusinessexpense銷售其他材料成本Othercostofmaterialsale其他勞務(wù)成本Othercostofservice其他業(yè)務(wù)稅金及附加費(fèi)Othertaxandassociatecharge費(fèi)用Expenses營(yíng)業(yè)費(fèi)用Operatingexpenses代銷手續(xù)費(fèi)Consignmentcommissioncharge運(yùn)雜費(fèi)Transpotation保險(xiǎn)費(fèi)Ins