國(guó)外會(huì)計(jì)工作攻略

1、百度文庫(kù)讓每個(gè)人平等地提升自我會(huì)計(jì)英語辭匯大全：accountpayable應(yīng)付帳款accountreceivable應(yīng)收帳款accountofpayments支出表accountofreceipts收入表Accountingperiod會(huì)計(jì)期間accountingyear或financialyuar會(huì)計(jì)年度accountantgcnaral會(huì)計(jì)主任accountbakinede結(jié)平的帳戶accountbill帳單accountbooks帳accountclassification帳戶分類accountcurrent往來帳accountformofbalancesheet帳戶式資產(chǎn)負(fù)債表acc

2、ountformofprofitandlossstatement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帳戶占稱，會(huì)計(jì)科目accountingyearfinancialyear會(huì)計(jì)年度accountspayableledger應(yīng)付款分類帳Accountingperiod（會(huì)計(jì)期間）arcrelatedtospecificrimeperiods,tpicallyoneyearG亙常是一年）資產(chǎn)負(fù)債表：balancesheet可以不大寫b利潤(rùn)表:

3、incomestatements（orstatementsofincome）利潤(rùn)分配表：retainedearnings現(xiàn)金流星表：cashflows部門的稱呼市場(chǎng)部MarketingCBD）銷售部SalesDepartment（也有其它講法，如寶潔公司特售部叫客戶生意發(fā)展部客戶服務(wù)CustomerService,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PSPlanner二、人員的稱呼助理Assistant秘書secretary

4、前臺(tái)接待小姐Receptionist文員clerk,如會(huì)計(jì)文員為AccountingClerk主任supemsor經(jīng)理Manager總經(jīng)理GM,GeneralManager入場(chǎng)費(fèi)admission運(yùn)費(fèi)freight小費(fèi)rip學(xué)費(fèi)tuition價(jià)格，代價(jià)charge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)Ouisourcingfcx福利費(fèi)Employeebciicfits/wclfarc會(huì)議費(fèi)Cofcrcmcc加班餐費(fèi)Specialdu

5、ties市內(nèi)交通費(fèi)Businesstraveling5再訊費(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)Maintcnuicc車輛維護(hù)費(fèi)Vehiclesmaintenance油料費(fèi)Vehiclesmaintenance培j川費(fèi)Educationandtraining接待費(fèi)Entertainment圖書、印刷費(fèi)Booksandprinting運(yùn)費(fèi)Transpotatioii保險(xiǎn)費(fèi)Insurancepremium4百度文庫(kù)讓每個(gè)人平等地提升自我支付手續(xù)費(fèi)Commission雜費(fèi)Sundn-char

6、ges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如高皴經(jīng)理為SeniorManager營(yíng)業(yè)費(fèi)用Operatingexpenses代希手續(xù)費(fèi)Consignmcnicommissioncharge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Adminisstrativcexpenses職工工資StaffSalaries修

7、理費(fèi)Repaircharge低值易耗推特Articleofconsumption辦公費(fèi)Officeallowance差旅費(fèi)Travellingexpense工會(huì)經(jīng)費(fèi)Liibourunionexpenditure研究與開發(fā)費(fèi)Researchanddevelopmentexpense福利費(fèi)Employeebenefits/welfare職工教育經(jīng)費(fèi)Personneleducation待業(yè)保險(xiǎn)費(fèi)Unemploymentinsunmcc勞動(dòng)保險(xiǎn)費(fèi)Labourinsurance醫(yī)療保險(xiǎn)費(fèi)Medicalinsunmec會(huì)議費(fèi)Cofcrcmcc聘請(qǐng)中介機(jī)構(gòu)費(fèi)Intcrmcdian-organs咨詢費(fèi)Cons

8、ultfees訴訟費(fèi)Legalcost業(yè)務(wù)招待費(fèi)Businessentertainment技術(shù)行讓費(fèi)Technology,transferfees礦產(chǎn)資源補(bǔ)償費(fèi)Mineralresourcescompensationfees排污費(fèi)Pollutiondischargefees房產(chǎn)稅Housingproperty-tax車船使用稅Vehiclejuidvesselusagelicenseplatetax(WULPT)土地使用稅TenurelaxE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)Ch

9、argefortrouble各項(xiàng)專門借款費(fèi)用Special-borrowingcost帳目名詞、資產(chǎn)類Assets流動(dòng)資產(chǎn)Currentassets貨幣資金Cashandcashuquivakniis現(xiàn)金Cash銀行存款Cashinbank其他貨幣資金Othercashandcashequivalents外埠存款OthurcityCashinbank銀行本票CashicrHscheque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月分票Sh

10、ort-terminvestments-stock債券Short-terminvestments-corporatebonds基金Short-terminvestments-corporateRinds其他Short-terminvestments-other短期投資趺價(jià)準(zhǔn)售Short-terminvestmentsfallingpricerescues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Iniurustrucuivabl

11、u應(yīng)收賬款A(yù)ccountreceivable其他應(yīng)收款Othernotesreceivable壞賬準(zhǔn)售Baddebtrescues前付賬款A(yù)dvancemoney應(yīng)收補(bǔ)貼款Coverdeficitbystatesubsidiesofreceivable庫(kù)存資產(chǎn)Invunicrius物資采購(gòu)Suppliespurchasing原材料Kiwmaterials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庠存商品Finishedgoods商品進(jìn)銷差價(jià)Hiffcrc

12、nccsbutwuunpurchasingandsellingprice委托加工物資Workinprocess-outsourced委托代銷商品Trusttoandsellthegoodsonacommissionbasis受托代銷商品Commissionedandsellthegoodsonacommissionbasis存貨趺價(jià);隹仔Inventoryfallingpricerescues分期收款發(fā)出商品Collectmoneyjmdsendoutthegoodsbystages待攤費(fèi)用Deferredandprepaidexpenses長(zhǎng)期投資Long-terminvestment長(zhǎng)期股

13、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Invustmuni：onbonds其他債權(quán)投資Otherinvestmentonbonds長(zhǎng)期投資減值準(zhǔn)售Long-terminvestmentsdepreciationreserves月殳權(quán)投資減值準(zhǔn)備Stockrightsinvestmentdepreciationreserves債權(quán)投資減值準(zhǔn)備BcrcditorMsri的tsinvestmentdepre

14、ciationreserves委托貸款Entrustloans本金PrincipalfiJMInterest減值準(zhǔn)售Depreciationresents固定資產(chǎn)Fixedassets房屋Building建筑物Structure機(jī)器設(shè)售Machineryequipment運(yùn)輸設(shè)備Transportationfacilities工具器具Instrumentsandimplement累計(jì)折舊Accumulateddepreciation固定資產(chǎn)i咸值準(zhǔn)每Fixedassetsdepreciationreserves房屋、建筑物減值;隹缶Buildiiig/slructurcdepreciation

15、rescues機(jī)器設(shè)每i咸值準(zhǔn)售Machineryequipmentdepreciationrescues工程物資Projectgoodsandmaterial專用材料Special-purposematcrid專用設(shè)每Special-purposeequipment而付大型設(shè)仔款Prepaymentsforequipment為生產(chǎn)準(zhǔn)缶的工具及器具Preparativeinstrumentsandimplementforfabricate在建工程C()nsiTuction-in-procuss安裝工程Erectionworks在安裝t殳缶Erectingequipment-in-process

16、技術(shù)改造工程Technicalinnovationproject大修理工程(Telleraloverhaulproject在建工程i咸值準(zhǔn)告C<)nsiTucti()n-in-proccssdepreciationresents固定資產(chǎn)清理Liquidationoffixedassets無形資產(chǎn)Intangibleassets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土地使用權(quán)Tenure25商譽(yù)Goodwill無形資產(chǎn)i咸值準(zhǔn)售IntangibleAssetsdepreciationreserves專利

17、權(quán)減值準(zhǔn)備Patentrightsdepreciationresents商標(biāo)權(quán)減宜準(zhǔn)備tradetnarkrightsdepreciationrcscn*cs未確認(rèn)融資費(fèi)用Unacknowledgedfinancialcharges待處理財(cái)產(chǎn)損溢Waitdealassetslossorincome待處理財(cái)產(chǎn)損溢Waitdealassetslossorincome待處理流動(dòng)資產(chǎn)損溢Waitdealintangibleassetslossorincome待處理固定資產(chǎn)損溢Waitdealfixedassetslossorincome二、欠債類Liability短期負(fù)債Currentliabilit

18、y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代箱商品款Proxysalegoodsrevenue應(yīng)付工資Accruedwages應(yīng)付福利費(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UnpiiidVATchangeove

19、ri成免稅款Taxdeduction用肖項(xiàng)稅額SubsriuitcdmoneyonVAT出口退稅Taxreimbursementforexport進(jìn)項(xiàng)稅額轉(zhuǎn)出ChangeoverwithnoldingsonVAT出口抵減內(nèi)特產(chǎn)品應(yīng)納稅額Exportdeductdomesticsalesgoodstax轉(zhuǎn)出多交增值稅（）vurpaidVATchangeover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Incru

20、munitaxonlandvaluepayable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)交車船使用稅Vuhicluandvesselusagelicenseplatetax(WULPT)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前提費(fèi)用Orawingexpenseinadvance其他負(fù)

21、債Otherliabilities待轉(zhuǎn)資產(chǎn)價(jià)值Pendingch；mgerovcrassetsvalue前計(jì)負(fù)債Anticipationliabilities長(zhǎng)期負(fù)債Long-termLiabilities長(zhǎng)期借款Long-termlogins一年內(nèi)到期的長(zhǎng)期借款Long-termloansduewithinoneyear一年后到期的長(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)Discounionbonds應(yīng)計(jì)利息Accruedinterest長(zhǎng)期應(yīng)付款L

22、ong-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L(>ng-iurmaccountpayableduewithinoneyear一年后到期的長(zhǎng)期應(yīng)付Long-termaccountpayableoveroneyear專項(xiàng)應(yīng)付款Specialpayable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Deferraltaxes三、所有者權(quán)益類OWNERS&quo

23、t;EQUITY資本c叩ita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InvcstmuntRuiumud公積資本公積Capitalresent資本(或股本)溢價(jià)Cpital(orStock)premium接受狷贈(zèng)非現(xiàn)金資產(chǎn)準(zhǔn)備Receivenon-cashdonaterescue股權(quán)投資施備Stockrightinvestmentrcscn-cs撥款轉(zhuǎn)入Allocatesumschangeoverin外幣資本折算差額Foreigncurrencycapital其他資本公積Qlhurcapil

24、alrusurvu盈余公積Surplusresents法定盈余公積Lcg;ilsurplus任意盈余公積Freesurplusresents法定公益金Lcgiilpublicwelfarefund儲(chǔ)備基金Rusurvufund企業(yè)發(fā)展基金Enterprisecxpciisionfund利潤(rùn)歸還投資Profitscapitalizadonrcluniofinvestment利潤(rùn)Profits本年利潤(rùn)C(jī)urrentyearprofits利潤(rùn)分配Profitdistribution其他熊入Othurchcngcovcrin提取法定盈余公積WithdrawalIcgiilsurplus提取法定公益金W

25、ithdrawallegalpublicwelfarefunds提取儲(chǔ)售基金Withdrawalreservefund提取企業(yè)發(fā)展基金Withdrawalrcscnrcforbusinessexpansion提取職工獎(jiǎng)勵(lì)及福利基金Withdrawalstaffandworkers"bonusandwelfarefund利潤(rùn)歸還投資Profitscapitalizedonrctiiniofinvestment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C

26、ommonStockdividendspayable轉(zhuǎn)作資本(或股本)的普通股股利CommonStockdividendschange：toasscts(orstock)未分配利潤(rùn)Undistributedprofit四、本錢類Cost生產(chǎn)成本Costofmanufacture基本生產(chǎn)成本Basecostofmanufacture輔助生產(chǎn)成本Auxiliarycostofmanufacture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)O

27、utsourcingfex福利費(fèi)Employeebenefits/welfare會(huì)議費(fèi)Cofcrcmcc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)Maintcnicc車輛維護(hù)費(fèi)VehiclesmaintenanceS由利費(fèi)Vehiclesmaintcn；iiicc培i川費(fèi)Educationandtraining接待費(fèi)Entertainment圖書、印刷費(fèi)Booksandprinting運(yùn)費(fèi)Transpotat

28、ion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Sendeecosts五、損益類Profitandloss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Senncerevenue其他業(yè)務(wù)收入Otheroperatingre

29、venue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Othurrevunuu投資收益Investmentincome短期投資收益Currentinvestmentincome長(zhǎng)期投資收益Long-terminvestmentincome計(jì)提的委托施款減值準(zhǔn)&Withdrawalofentrustloansrescues補(bǔ)貼收入Subsidizerevenue國(guó)家扶持補(bǔ)貼收入Subsidizerevenuefromc

30、ountry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出售無形資產(chǎn)收益Incomeonsalesofintangibleassets固定資產(chǎn)盤盈Fixedassetsinventonrprofit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Costofgoodssol

31、d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Incrementtaxonlandvalue54()5其他業(yè)務(wù)支出Qthurbusinessuxpunsu鞘售其他材料成本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代希手續(xù)費(fèi)Consignmcnicommissioncharge運(yùn)雜費(fèi)Trans