會計英語詞匯大全（Word）

1、會計英語詞匯大全會計英語詞匯大全：account payable 應(yīng)付帳款 account receivable 應(yīng)收帳款 account of payments 支出表 account of receipts 收入表 Accounting period 會計期間 accounting year 或financial year 會計年度 accountant genaral 會計主任 account balancde 結(jié)平的帳戶 account bill 帳單 account books 帳 account classification 帳戶分類 account current 往來帳 acc

2、ount form of balance sheet 帳戶式資產(chǎn)負債表 account form of profit and loss statement 帳戶式損益表 account payable 應(yīng)付帳款 account receivable 應(yīng)收帳款 account of payments 支出表 account of receipts 收入表 account title 帳戶名稱，會計科目 accounting year 或financial year 會計年度 accounts payable ledger 應(yīng)付款分類帳 Accounting period（會計期間） are re

3、lated to specific time periods ,typically one year（通常是一年) 資產(chǎn)負債表：balance sheet 可以不大寫b 利潤表： income statements (or statements of income) 利潤分配表：retained earnings 現(xiàn)金流量表：cash flows 1、部門的稱謂 市場部Marketing 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(wù)Customer Service ，例如客服員叫CSR，R for representative 人

4、事部 Human Resource 行政部 Admin. 財務(wù)部 Finance & Accounting 產(chǎn)品供應(yīng) Product Supply，例如產(chǎn)品調(diào)度員叫P SPlanner 2、人員的稱謂 助理 Assistant 秘書 secretary 前臺接待小姐 Receptionist 2 / 12文員 clerk ，如會計文員為Accounting Clerk 主任supervisor 經(jīng)理Manager 總經(jīng)理 GM，General Manager 入場費admission 運費freight 小費tip 學(xué)費tuition 價格，代價charge 制造費用 Manufact

5、uring 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(wù)費 Outsourcing fee 福利費 Employee benefits/welfare 會議費 Coferemce 加班餐費 Special duties 市內(nèi)交通費 Business traveling 通訊費 Correspondence 電話費 Correspondence 水電取暖費 Water and Steam 稅費 Taxes and dues 租賃費 Rent 管理費

6、Maintenance 車輛維護費 Vehicles maintenance 油料費 Oil costs培訓(xùn)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 expense 機物料消耗 Article of consumption 勞動保護費 Labor protection fees 總監(jiān)Director 總會計師 Finan

7、ce Controller 高級 Senior 如高級經(jīng)理為Senior Manager 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 Advertising fees 管理費用 Adminisstrative expenses 職工工資 Staff Salaries 修理費 Repair charge 低值易耗攤銷 Article of consumption 辦公費 Office allow

8、ance 差旅費 Travelling expense 工會經(jīng)費 Labour union expenditure 研究與開發(fā)費 Research and development expense 福利費 Employee benefits/welfare 職工教育經(jīng)費 Personnel education 待業(yè)保險費 Unemployment insurance 勞動保險費 Labour insurance 醫(yī)療保險費 Medical insurance 會議費 Coferemce 聘請中介機構(gòu)費 Intermediary organs 咨詢費 Consult fees 訴訟費 Legal

9、cost 業(yè)務(wù)招待費 Business entertainment 技術(shù)轉(zhuǎn)讓費 Technology transfer fees 礦產(chǎn)資源補償費 Mineral resources compensation fees 排污費 Pollution discharge fees 房產(chǎn)稅 Housing property tax 車船使用稅 Vehicle and vessel usage license plate tax(VVULPT) 土地使用稅 Tenure tax 印花稅 Stamp tax 財務(wù)費用 Finance charge 利息支出 Interest exchange 匯兌損失 F

10、oreign exchange loss 各項手續(xù)費 Charge for trouble 各項專門借款費用 Special-borrowing cost 帳目名詞 一、 資產(chǎn)類 Assets 流動資產(chǎn) Current assets 貨幣資金 Cash and cash equivalents 現(xiàn)金 Cash 銀行存款 Cash in bank 其他貨幣資金 Other cash and cash equivalents 外埠存款 Other city Cash in bank 銀行本票 Cashier''s cheque 銀行匯票 Bank draft 信用卡 Credit

11、card 信用證保證金 L/C Guarantee deposits 存出投資款 Refundable deposits 短期投資 Short-term investments 股票 Short-term investments - stock 債券 Short-term investments - corporate bonds 基金 Short-term investments - corporate funds 其他 Short-term investments - other 短期投資跌價準備 Short-term investments falling price reserves

12、應(yīng)收款 Account receivable 應(yīng)收票據(jù) Note receivable 銀行承兌匯票 Bank acceptance 商業(yè)承兌匯票 Trade acceptance 應(yīng)收股利 Dividend receivable 應(yīng)收利息 Interest receivable 應(yīng)收賬款 Account receivable 其他應(yīng)收款 Other notes receivable 壞賬準備 Bad debt reserves 預(yù)付賬款 Advance money 應(yīng)收補貼款 Cover deficit by state subsidies of receivable 庫存資產(chǎn) Invent

13、ories 物資采購 Supplies purchasing 原材料 Raw materials 包裝物 Wrappage 低值易耗品 Low-value consumption 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 in process - outsourced 委托代銷商品 Trust to and sell the goods

14、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 falling price reserves 分期收款發(fā)出商品 Collect money and send out the goods by stages 待攤費用 Deferred and prepaid expenses 長期投資 Long-term investment 長期股權(quán)投資 Long-term investment on stocks 股票投資 Investment on sto

15、cks 其他股權(quán)投資 Other investment on stocks 長期債權(quán)投資 Long-term investment on bonds 債券投資 Investment on bonds 其他債權(quán)投資 Other investment on bonds 長期投資減值準備 Long-term investments depreciation reserves 股權(quán)投資減值準備 Stock rights investment depreciation reserves 債權(quán)投資減值準備 Bcreditor''s rights investment depreciatio

16、n reserves 委托貸款 Entrust loans 本金 Principal 利息 Interest 減值準備 Depreciation reserves 固定資產(chǎn) Fixed assets 房屋 Building 建筑物 Structure 機器設(shè)備 Machinery equipment 運輸設(shè)備 Transportation facilities 工具器具 Instruments and implement 累計折舊 Accumulated depreciation 固定資產(chǎn)減值準備 Fixed assets depreciation reserves 房屋、建筑物減值準備 Bu

17、ilding/structure depreciation reserves 機器設(shè)備減值準備 Machinery equipment depreciation reserves 工程物資 Project goods and material 專用材料 Special-purpose material 專用設(shè)備 Special-purpose equipment 預(yù)付大型設(shè)備款 Prepayments for equipment 為生產(chǎn)準備的工具及器具 Preparative instruments and implement for fabricate 在建工程 Construction-i

18、n-process 安裝工程 Erection works 在安裝設(shè)備 Erecting equipment-in-process 技術(shù)改造工程 Technical innovation project 大修理工程 General overhaul project 在建工程減值準備 Construction-in-process depreciation reserves 固定資產(chǎn)清理 Liquidation of fixed assets 無形資產(chǎn) Intangible assets 專利權(quán) Patents 非專利技術(shù) Non-Patents 商標權(quán) Trademarks, Trade na

19、mes 著作權(quán) Copyrights 土地使用權(quán) Tenure 商譽 Goodwill 無形資產(chǎn)減值準備 Intangible Assets depreciation reserves 專利權(quán)減值準備 Patent rights depreciation reserves 商標權(quán)減值準備 trademark rights depreciation reserves 未確認融資費用 Unacknowledged financial charges 待處理財產(chǎn)損溢 Wait deal assets loss or income 待處理財產(chǎn)損溢 Wait deal assets loss or in

20、come 待處理流動資產(chǎn)損溢 Wait deal intangible assets loss or income 待處理固定資產(chǎn)損溢 Wait deal fixed assets loss or income 二、負債類 Liability 短期負債 Current liability 短期借款 Short-term borrowing 應(yīng)付票據(jù) Notes payable 銀行承兌匯票 Bank acceptance 商業(yè)承兌匯票 Trade acceptance 應(yīng)付賬款 Account payable 預(yù)收賬款 Deposit received 代銷商品款 Proxy sale goo

21、ds revenue 應(yīng)付工資 Accrued wages 應(yīng)付福利費 Accrued welfarism 應(yīng)付股利 Dividends payable 應(yīng)交稅金 Tax payable 應(yīng)交增值稅 value added tax payable 進項稅額 Withholdings on VAT 已交稅金 Paying tax 轉(zhuǎn)出未交增值稅 Unpaid VAT changeover 減免稅款 Tax deduction 銷項稅額 Substituted money on VAT 出口退稅 Tax reimbursement for export 進項稅額轉(zhuǎn)出 Changeover with

22、noldings on VAT 出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額 Export deduct domestic sales goods tax 轉(zhuǎn)出多交增值稅 Overpaid VAT changeover 未交增值稅 Unpaid VAT 應(yīng)交營業(yè)稅 Business tax payable 應(yīng)交消費稅 Consumption tax payable 應(yīng)交資源稅 Resources tax payable 應(yīng)交所得稅 Income tax payable 應(yīng)交土地增值稅 Increment tax on land value payable 應(yīng)交城市維護建設(shè)稅 Tax for maintaining

23、 and building cities payable 應(yīng)交房產(chǎn)稅 Housing property tax payable 應(yīng)交土地使用稅 Tenure tax payable 應(yīng)交車船使用稅 Vehicle and vessel usage license plate tax(VVULPT) payable 應(yīng)交個人所得稅 Personal income tax payable 其他應(yīng)交款 Other fund in conformity with paying 其他應(yīng)付款 Other payables 預(yù)提費用 Drawing expense in advance 其他負債 Other

24、 liabilities 待轉(zhuǎn)資產(chǎn)價值 Pending changerover assets value 預(yù)計負債 Anticipation liabilities 長期負債 Long-term Liabilities 長期借款 Long-term loans 一年內(nèi)到期的長期借款 Long-term loans due within one year 一年后到期的長期借款 Long-term loans due over one year 應(yīng)付債券 Bonds payable 債券面值 Face value, Par value 債券溢價 Premium on bonds 債券折價 Disc

25、ount on bonds 應(yīng)計利息 Accrued interest 長期應(yīng)付款 Long-term account payable 應(yīng)付融資租賃款 Accrued financial lease outlay 一年內(nèi)到期的長期應(yīng)付 Long-term account payable due within one year 一年后到期的長期應(yīng)付 Long-term account payable over one year 專項應(yīng)付款 Special payable 一年內(nèi)到期的專項應(yīng)付 Long-term special payable due within one year 一年后到期的

26、專項應(yīng)付 Long-term special payable over one year 遞延稅款 Deferral taxes 三、所有者權(quán)益類 OWNERS'' EQUITY 資本 Capita 實收資本(或股本) Paid-up capital(or stock) 實收資本 Paicl-up capital 實收股本 Paid-up stock 已歸還投資 Investment Returned 公積 資本公積 Capital reserve 資本(或股本)溢價 Cpital(or Stock) premium 接受捐贈非現(xiàn)金資產(chǎn)準備 Receive non-cash d

27、onate reserve 股權(quán)投資準備 Stock right investment reserves 撥款轉(zhuǎn)入 Allocate sums changeover 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 Surplus reserves 法定盈余公積 Legal surplus 任意盈余公積 Free surplus 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 f

28、und 利潤歸還投資 Profits capitalizad on return of investment 利潤 Profits 本年利潤 Current year profits 利潤分配 Profit distribution 其他轉(zhuǎn)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 expans

29、ion 提取職工獎勵及福利基金 Withdrawal staff and workers'' bonus and welfare fund 利潤歸還投資 Profits capitalizad on return of investment 應(yīng)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(yīng)付普通股股利 Common Stock dividends payable 轉(zhuǎn)作資本(或股本)的普通股股利 Common Stock dividends

30、change to assets(or stock) 未分配利潤 Undistributed profit 四、成本類 Cost 生產(chǎn)成本 Cost of manufacture 基本生產(chǎn)成本 Base cost of manufacture 輔助生產(chǎn)成本 Auxiliary cost 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(wù)費 Outsourcing fee 福利費 Empl

31、oyee benefits/welfare 會議費 Coferemce 加班餐費 Special duties 市內(nèi)交通費 Business traveling 通訊費 Correspondence 電話費 Correspondence 水電取暖費 Water and Steam 稅費 Taxes and dues 租賃費 Rent 管理費 Maintenance 車輛維護費 Vehicles maintenance 油料費 Vehicles maintenance 培訓(xùn)費 Education and training 接待費 Entertainment 圖書、印刷費 Books and pr

32、inting 運費 Transpotation 保險費 Insurance premium 支付手續(xù)費 Commission 雜費 Sundry charges 折舊費 Depreciation expense 機物料消耗 Article of consumption 勞動保護費 Labor protection fees 季節(jié)性停工損失 Loss on seasonality cessation 勞務(wù)成本 Service costs 五、損益類 Profit and loss 收入 Income 業(yè)務(wù)收入 OPERATING INCOME 主營業(yè)務(wù)收入 Prime operating rev

33、enue 產(chǎn)品銷售收入 Sales revenue 服務(wù)收入 Service revenue 其他業(yè)務(wù)收入 Other operating revenue 材料銷售 Sales materials 代購代售 包裝物出租 Wrappage lease 出讓資產(chǎn)使用權(quán)收入 Remise right of assets revenue 返還所得稅 Reimbursement of income tax 其他收入 Other revenue 投資收益 Investment income 短期投資收益 Current investment income 長期投資收益 Long-term investme

34、nt income 計提的委托貸款減值準備 Withdrawal of entrust loans reserves 補貼收入 Subsidize revenue 國家扶持補貼收入 Subsidize revenue from country 其他補貼收入 Other subsidize 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(chǎn)凈收益 Net income on disposal of fixed assets 出售無形資產(chǎn)收益 Income on sale

35、s of intangible assets 固定資產(chǎn)盤盈 Fixed assets inventory profit 罰款凈收入 Net amercement income 支出 Outlay 業(yè)務(wù)支出 Revenue charges 主營業(yè)務(wù)成本 Operating costs 產(chǎn)品銷售成本 Cost of goods sold 服務(wù)成本 Cost of service 主營業(yè)務(wù)稅金及附加 Tax and associate charge 營業(yè)稅 Sales tax 消費稅 Consumption tax 城市維護建設(shè)稅 Tax for maintaining and building c

36、ities 資源稅 Resources tax 土地增值稅 Increment tax on land value 5405 其他業(yè)務(wù)支出 Other business expense 銷售其他材料成本 Other cost of material sale 其他勞務(wù)成本 Other cost of service 其他業(yè)務(wù)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