外企會計科目英語（精編版）

1、外企會計科目英語LT外企會計科目英語accountant genaral會計主任account balancde結平的帳戶account bill帳單account books帳account classification帳戶分類account current往來帳account form ofbalance sheet 帳戶式資產負債表account form of profitand loss statement帳戶式損益表account payable應付帳款account receivable應收帳款account of payments支出表account of receipts收入

2、表account title帳 戶 名 稱，會計科目accounting year或 financial year會計年度accounts payable ledger應付款分類帳Accounting period（會計期間） are related to specifictime periods，typically one year（通常是一年）資產負債表： balancesheet可以不大寫 b利潤表：income statements（or statements of income ）利潤分配表： retainedearnings現(xiàn)金流量表： cash flows 1，部門的稱謂市場部M

3、arketing銷售部Sales Department（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CustomerService，例如客服員叫CSR，R for representative人事部 Human Resource行政部 Admin.財務部 Finance & Accounting產品供應ProductSupply ，例如產品調度員叫P SPlanner2，人員的稱謂助理 Assistant 秘書 secretary 前臺接待小姐Receptionist文員 clerk，如會計文員為 Accounting Clerk主任supervisor經理Manager

4、總經理 GM ，General Manager入場費admission運費 freight小費 tip學費 tuition價格，代價 charge制造費用Manufacturing overhead 材料費Materials 管理人員工資Executive Salaries獎 金 Wages退職金Retirement allowance補 貼 Bonus外保勞務費Outsourcing fee福利費Employee benefits/welfare會議費Coferemce加班餐費Special duties市內交通費Businesstraveling利息支出Interest信用卡Credit

5、cardexchange匯兌損失Foreign exchange loss各項手續(xù)費Chargefor trouble各項專門借款費用Special-borrowing cost帳目名詞一、 資產類Assets流動資產Current assets貨幣資金Cash andcash equivalents現(xiàn)金 Cash銀行存款Cash in bank其他貨幣資金Othercash and cash equivalents外埠存款Other city Cash in bank銀行本票Cashierscheque銀行匯票Bank draft信用證保證金L/C Guarantee deposits存出投

6、資款Refundable deposits短期投資Short-term investments股 票 Short-terminvestments - stock債 券 Short-term investments - corporate bonds基 金 Short-terminvestments - corporate funds其 他 Short-terminvestments - other短期投資跌價準備Short-term investments falling price reserves應收款 Accountreceivable應收票據(jù)Note receivableBankLow

7、-value銀行承兌匯票低值易耗品acceptance商業(yè)承兌匯票Trade acceptance應收股利Dividendreceivable應收利息Interest receivable應收賬款Accountreceivable其他應收款Other notes receivable壞賬準備Bad debtreserves預付賬款Advance money應收補貼款Coverdeficit by state subsidies of receivable庫存資產Inventories物資采購Supplies purchasing原材料 Raw materials包裝物 Wrappagecons

8、umption goods材料成本差異Materials cost variance自制半成品Semi-Finished goods庫存商品Finished goods商品進銷差價Differences between purchasing and selling price委托加工物資Work inprocess - outsourced委托代銷商品Trust to and sell the goods on a commission basis受托代銷商品Commissioned and sell the goods on a commission basis存貨跌價準備Inventory

9、 falling price reserves分期收款發(fā)出商品股權投資減值準備Collect money and send out the goods by stages待攤費用Deferredand prepaid expenses長期投資Long-term investment長期股權投資Long-term investment on stocks股票投資Investmenton stocks其他股權投資Other investment on stocks長期債權投資Long-term investment on bonds債券投資Investmenton bonds其他債權投資Other

10、 investment on bonds長期投資減值準備Long-term investments depreciation reservesStock rights investment depreciation reserves債權投資減值準備Bcreditors rights investment depreciation reserves委托貸款Entrustloans本 金 Principal利 息 Interest減值準備Depreciation reserves固定資產Fixed assets房 屋 Building建筑物Structure機器設備Machinery equipm

11、ent運輸設備Transportation facilities工具器具Instruments and implement累計折舊Accumulated depreciationErecting固定資產減值準備在安裝設備Fixed assets depreciation reserves房屋、建筑物減值準備Building/structure depreciation reserves機器設備減值準備Machinery equipment depreciation reserves工程物資Projectgoods and material專用材料Special-purpose material

12、專用設備Special-purpose equipment預付大型設備款Prepayments for equipment為生產準備的工具及器具 Preparative instruments and implement for fabricate在建工程Construction-in-process安裝工程Erection worksequipment-in-process技術改造工程Technical innovation project大修理工程Generaloverhaul project在建工程減值準備Construction-in-process depreciation rese

13、rves固定資產清理Liquidation of fixed assets無形資產Intangible assets專利權Patents非專利技術Non-Patents商標權Trademarks ，Trade names著作權Copyrights 土地使用權Tenure 商 譽 GoodwillCurrent無形資產減值準備短期負債Intangible Assets depreciation reserves專利權減值準備Patent rights depreciation reserves商標權減值準備trademark rights depreciation reserves未確認融資費用

14、Unacknowledged financial charges待處理財產損溢Waitdeal assets loss or income待處理財產損溢Wait deal assets loss or income待處理流動資產損溢Wait deal intangible assets loss or income待處理固定資產損溢Wait deal fixed assets loss or income二、負債類Liabilityliability短期借款Short-term borrowing應付票據(jù)Notespayable銀行承兌匯票Bank acceptance商業(yè)承兌匯票Tradea

15、cceptance應付賬款Account payable預收賬款Depositreceived代銷商品款Proxy sale goods revenue應付工資Accruedwages應付福利費Accrued welfarism應付股利Dividendspayable應交稅金Tax payablevalueBusiness應交增值稅應交營業(yè)稅added tax payable進項稅額Withholdings on VAT已交稅金Paying tax轉出未交增值稅 Unpaid VAT changeover 減免稅款Taxdeduction銷項稅額Substituted money on VAT

16、出口退稅Taxreimbursement for export進項稅額轉出Changeover withnoldings on VAT出口抵減內銷產品應納稅 額 Export deduct domestic sales goods tax轉出多交增值稅Overpaid VAT changeover未交增值稅Unpaidtax payable應交消費稅Consumption tax payable應交資源稅Resources tax payable應交所得稅Incometax payable應交土地增值稅Increment tax on land value payable應交城市維護建設稅Ta

17、x for maintaining and building cities payable應交房產稅Housingproperty tax payable應交土地使用稅Tenure tax payable應交車船使用稅Vehicle and vessel usage license plate tax（VVULPT） payableVAT應交個人所得稅一年后到期的長期借款Personal income tax payable其他應交款Otherfund in conformity with paying其他應付款Otherpayables預提費用Drawing expense in advan

18、ce其他負債Otherliabilities待轉資產價值Pending changerover assets value預計負債Anticipationliabilities長期負債Long-term Liabilities長期借款Long-termloans一年內到期的長期借款Long-term loans due within one yearLong-term loans due over one year應付債券Bondspayable債券面值Face value， Par value債券溢價Premium onbonds債券折價Discount on bonds應計利息Accrued

19、interest長期應付款Long-term account payable應付融資租賃款Accrued financial lease outlay一年內到期的長期應付Long-term account payable due within one year一年后到期的長期應付Long-term account payable over one yearSpecial專項應付款資本（或股本）溢價payable一年內到期的專項應付Long-term special payable due within one year一年后到期的專項應付Long-term special payable ov

20、er one year遞延稅款Deferraltaxes所有者權益類OWNERS EQUITY資本 Capita實收資本（或股本）Paid-up capital（or stock ） 實收資本Paicl-upcapital實收股本Paid-up stock已歸還投資Investment Returned公積資本公積Capital reserveCpital（or Stock ） premium接受捐贈非現(xiàn)金資產準備 Receive non-cash donate reserve股權投資準備Stockright investment reserves撥款轉入Allocate sums chang

21、eover in外幣資本折算差額Foreign currency capital其他資本公積Other capital reserve盈余公積Surplusreserves法定盈余公積Legal surplus任意盈余公積Freesurplus reserves法定公益金Legal public welfare fund儲備基金Reserve fund企業(yè)發(fā)展基金Enterprise expension fundProfitsProfits利潤歸還投資利潤歸還投資capitalizad on return of investment利潤 Profits本年利潤Current year prof

22、its利潤分配Profitdistribution其他轉入Other chengeover in提取法定盈余公積Withdrawal legal surplus提取法定公益金Withdrawal legal public welfare funds提取儲備基金Withdrawal reserve fund提取企業(yè)發(fā)展基金Withdrawal reserve for business expansion提取職工獎勵及福利基金 Withdrawal staff and workers bonus and welfare fundcapitalizad on return of investment

23、應付優(yōu)先股股利Preferred Stock dividends payable提取任意盈余公積Withdrawal other common accumulation fund應付普通股股利Common Stock dividends payable轉作資本（或股本）的普通股股利Common Stock dividends change to assets（or stock ）未分配利潤Undistributed profit四、成本類Cost生產成本Cost of manufacture基本生產成本Basecost of manufacture輔助生產成本電話費Auxiliary cost

24、 of manufacture制造費用Manufacturing overhead 材 料 費 Materials 管理人員工資Executive Salaries獎金 Wages退職金 Retirement allowance補貼 Bonus外保勞務費Outsourcing fee福利費 Employee benefits/welfare會議費 Coferemce加班餐費Special duties市內交通費Businesstraveling通訊費CorrespondenceCorrespondence水電取暖費Water and Steam稅 費 Taxes and dues租賃費Rent

25、管理費Maintenance車輛維護費Vehicles maintenance油料費Vehiclesmaintenance培訓費Education and training接待費Entertainment圖書、印刷費Books and printing運 費 Transpotation保險費Insurance premium支付手續(xù)費Commission雜 費 Sundry charges折舊費Depreciation expenseArticle ofWrappage機物料消耗包裝物出租consumption勞動保護費Labor protection fees季節(jié)性停工損失Losson se

26、asonality cessation勞務成本Service costs五、損益類Profit andloss收入 Income業(yè)務收入OPERATING INCOME主營業(yè)務收入Prime operating revenue產品銷售收入Salesrevenue服務收入Service revenue其他業(yè)務收入Otheroperating revenue材料銷售Sales materials代購代售lease出讓資產使用權收入Remise right of assets revenue返還所得稅Reimbursement of income tax其他收入Otherrevenue投資收益Inv

27、estment income短期投資收益Currentinvestment income長期投資收益Long-term investment income計提的委托貸款減值準備 Withdrawal of entrust loans reserves補貼收入SubsidizerevenueRevenue國家扶持補貼收入業(yè)務支出Subsidize revenue from country其他補貼收入Othersubsidize revenue營業(yè)外收入NON-OPERATING INCOME非貨幣性交易收益Non-cash deal income現(xiàn)金溢余Cash overage處置固定資產凈收益

28、Net income on disposal of fixed assets出售無形資產收益Income on sales of intangible assets固定資產盤盈Fixedassets inventory profit罰款凈收入Net amercement income支出 Outlaycharges主營業(yè)務成本Operating costs產品銷售成本Cost of goods sold服務成本Cost ofservice主營業(yè)務稅金及附加Tax and associate charge營業(yè)稅Sales tax消費稅Consumptiontax城市維護建設稅Tax for ma

29、intaining and building cities資源稅Resources tax土地增值稅Increment tax on land value5405其他業(yè)務支出Other business expense銷售其他材料成本Other cost of material saleOther辦公費Office其他勞務成本cost of service其他業(yè)務稅金及附加費Other tax and associate charge費用 Expenses營業(yè)費用Operating expenses代銷手續(xù)費Consignment commission charge運雜費 Transpotation保險費 Insurance premium展覽費 Exhibition fees廣告費 Advertisingfees管理費用Adminisstrative expenses職工工資Staff Salaries修理費