0415會(huì)計(jì)英語詞匯

accountantgenaral會(huì)計(jì)主任accountbalancde結(jié)平的帳戶accountbill帳單accountbooksaccountclassification帳戶分accountcurrent往accountformofbalancesheet帳戶式資產(chǎn)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financialyear會(huì)計(jì)度accountspayableledger應(yīng)付款分Accountingperiod（會(huì)計(jì)期間 periods,typicallyoneyear（通常是一年)資產(chǎn)負(fù)債表：balancesheet可以不大寫利表：incomestatements(orstatementsofincome)利潤(rùn)分配表：retained市場(chǎng)部銷售部SalesDepartment（也有其它講法，如寶潔公司銷售部叫客戶生意發(fā)CBD）客戶服務(wù)CustomerService員叫CSR，Rforrepresentative人事部Human行政部財(cái)務(wù)部Finance&產(chǎn)品供應(yīng)ProductSupply，例如產(chǎn)品調(diào)度叫PS助理秘書前臺(tái)接待小姐文clerk，如會(huì)計(jì)文員為主任經(jīng)理總經(jīng)理GM，General小價(jià)格，代價(jià)制造費(fèi)Manufacturing

材料管理人員工Executive獎(jiǎng)金退職金Retirement補(bǔ)貼外保Outsourcing會(huì)議費(fèi)加班餐Special市內(nèi)交通Business通訊費(fèi)電話費(fèi)水電取暖WaterandTaxesand租管理費(fèi)油料費(fèi)Vehiclesmaintenance培訓(xùn)費(fèi)Educationandtraining接待費(fèi)Entertainment圖書、印刷Booksand運(yùn)費(fèi)保Insurance支付手續(xù)費(fèi)Sundry折Depreciation機(jī)物料消耗Articleofconsumption勞動(dòng)保護(hù)費(fèi)LaborprotectionfeesDirectorFinance高級(jí)Senior如高級(jí)經(jīng)理為 營(yíng)業(yè)費(fèi)Operating代銷手續(xù)費(fèi)Consignmentcommission運(yùn)雜費(fèi)保Insurance展Exhibition廣告費(fèi)Advertising管理費(fèi)用Adminisstrative職工工資Staff修理Repair低值易耗Articleof辦公Office差旅費(fèi)Travelling研究Researchanddevelopment職工教育經(jīng)費(fèi)Personneleducation待業(yè)保Unemploymentinsurance勞動(dòng)保險(xiǎn)費(fèi)Labourinsurance醫(yī)療保Medical聘請(qǐng)中介機(jī)Intermediary咨ConsultLegal業(yè)務(wù)招待Business技Technologytransfer礦產(chǎn)資補(bǔ)償費(fèi)Mineralresourcescompensationfees排Pollutiondischarge房Housingproperty車船使用Vehicleandvesselusagelicenseplatetax(VVULPT)土地使用Tenure印花Stamp財(cái)務(wù)費(fèi)用Finance利息支出Interest匯兌損失Foreignexchange各項(xiàng)手Chargefor各項(xiàng)專門借款費(fèi)用Special-borrowing帳目名一、資產(chǎn)類流Current貨幣資金Cashandcash現(xiàn)金銀行存款Cashin金Othercashandcash外埠存款OthercityCashin銀行本票Cashier''s銀行匯票BankCredit信用證保證金L/CGuarantee存出投資款Refundable短期投Short-term股票Short-terminvestments其他Short-terminvestments短期投跌價(jià)準(zhǔn)Short-terminvestmentsfallingpricereserves應(yīng)Account應(yīng)收票據(jù)Note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)ccount其他應(yīng)收款Othernotes壞賬準(zhǔn)Baddebt預(yù)付賬款A(yù)dvanceCoverdeficitbystatesubsidiesofreceivable庫存資產(chǎn)物資采Supplies原材料Raw包裝物L(fēng)ow-value材料成本差異Materialscost

自制半成品Semi-Finished庫存商品Finished差價(jià)Differencesbetweenpurchasingandsellingprice資Workinprocess-委托代銷商品Trusttoandsellthegoodsonacommissionbasis受托代銷Commissionedandsellthegoodsonacommissionbasis存貨跌價(jià)準(zhǔn)Inventoryfallingprice分期收款發(fā)Collectmoneyandsendoutthegoodsbystages待攤費(fèi)用Deferredandprepaid長(zhǎng)期投Long-term長(zhǎng)期股權(quán)投Long-terminvestmenton股票投Investmenton其他股權(quán)投Otherinvestmenton長(zhǎng)期債權(quán)投Long-terminvestmenton債券投Investmenton其他債權(quán)投Otherinvestmenton長(zhǎng)期投資減值準(zhǔn)Long-terminvestmentsdepreciationreservesdepreciationreserves債權(quán)投資減值準(zhǔn)Bcreditor''srightsinvestmentdepreciationreserves委托貸款Entrust本金利息減值準(zhǔn)備Depreciation固定Fixed房屋建筑物機(jī)器Machinery運(yùn)輸設(shè)備Transportation工具器具Instrumentsand累計(jì)折Accumulated固準(zhǔn)Fixedassetsdepreciationreserves房屋、建筑物減值準(zhǔn)Building/structuredepreciationreserves機(jī)器設(shè)備減值準(zhǔn)Machineryequipmentdepreciationreserves工程物Projectgoodsandmaterial專用材料Special-purposematerial專用Special-purposeequipment付大型Prepaymentsfor為生產(chǎn)準(zhǔn)備的工具及器具Preparativeinstrumentsandimplementforfabricate在建工程Construction-in-安裝工程Erection在安裝設(shè)備 技改造工程Technicalinnovation大修理工程Generaloverhaul在建工程減值準(zhǔn)備 無形Intangible專利非專利技術(shù)Non-商TrademarksTrade著作權(quán)Copyrights土地使用Tenure商譽(yù)Goodwill無形準(zhǔn)IntangibleAssetsdepreciationreserves專利權(quán)減值準(zhǔn)Patentrightsdepreciation準(zhǔn)trademarkrightsdepreciationreserves未融Unacknowledgedfinancialcharges待處理財(cái)產(chǎn)損溢Waitdealassetslossor待處理財(cái)產(chǎn)損溢Waitdealassetslossor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)債類短期Current短期借款Short-term應(yīng)付票據(jù)Notes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Deposit代銷商品款Proxysalegoods應(yīng)付工Accrued應(yīng)付福利Accruedwelfarism應(yīng)付股利Dividendspayable應(yīng)交稅金Taxpayable應(yīng)交增valueaddedtaxWithholdingson已交稅金Paying轉(zhuǎn)出未交增值稅UnpaidVAT減免稅款TaxSubstitutedmoneyon出口退Taxreimbursementfor進(jìn)項(xiàng)稅額轉(zhuǎn)出ChangeoverwithnoldingsonVAT出口抵減內(nèi)銷產(chǎn)品Exportdeductdomesticsalesgoodstax出多交增值稅OverpaidVAT

未交增值稅Unpaid應(yīng)交消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Taxformaintainingandbuildingcities應(yīng)交房Housingpropertytax應(yīng)交土地使用Tenuretax應(yīng)交車船使用Vehicleandvesselusagelicenseplatetax(VVULPT)應(yīng)交個(gè)人所得稅Personalincometax其他應(yīng)交款Otherfundinconformitywith其他應(yīng)付款Other預(yù)提費(fèi)用Drawingexpensein其他Other待轉(zhuǎn)資產(chǎn)價(jià)PendingchangeroverassetsAnticipationliabilities長(zhǎng)期Long-termLiabilities長(zhǎng)期借款Long-termloans一年內(nèi)到期的長(zhǎng)期借款Long-termloansduewithinoneyear一年后到期的長(zhǎng)期借款Long-termloansdueoveroneyear應(yīng)付債券Bonds債券面FacevalueParvalue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-termaccount應(yīng)付融資租賃款A(yù)ccruedfinanciallease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Special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Deferral三、所有者權(quán)益OWNERS''資本實(shí)收資本(或股本)Paid-upcapital(or實(shí)收資本Paicl-up實(shí)收股本Paid-up已歸還投Investment公資本公CapitalCpital(orStock)資產(chǎn)備Receivenon-cashdonatereserve股權(quán)投資準(zhǔn)備Stockrightinvestment撥款轉(zhuǎn)入Allocatesumschangeover外幣資本折算差額Foreigncurrency其他資本公Othercapital盈余公Surplus法定盈余公積Legal任意盈余公Freesurplusreserves法定公益金Legalpublicwelfarefund儲(chǔ)備基金Reservefund企業(yè)發(fā)展基金Enterpriseexpension利潤(rùn)歸還投Profitscapitalizadonreturnofinvestment利本年利Currentyear利潤(rùn)分配Profit其他轉(zhuǎn)入Otherchengeover提取法定盈余公Withdrawallegal提取法定公益金Withdrawallegalpublicwelfarefunds提取儲(chǔ)備基金Withdrawalreserve提取企業(yè)發(fā)Withdrawalreserveforbusinessexpansion提取職工獎(jiǎng)勵(lì)及福利基金Withdrawalstaffandworkers''bonusandwelfare利潤(rùn)歸還投Profitscapitalizadonreturnofinvestment應(yīng)付優(yōu)先股股利PreferredStockdividends提取任意盈余公積Withdrawalothercommonaccumulationfund應(yīng)付普通股股利CommonStockdividends轉(zhuǎn)作資本(或股本)的普通股股利CommonStockdividendschangetoassets(or未分配利潤(rùn)Undistributed四、成本基本生產(chǎn)成本Basecostof助生成本Auxiliarycostof制造費(fèi)Manufacturing材料管理人員工Executive獎(jiǎng)金退職金Retirement補(bǔ)貼

外保Outsourcing會(huì)議費(fèi)加班餐Special市內(nèi)交通Business通訊費(fèi)電話費(fèi)水電取暖WaterandTaxesand租管理費(fèi)油料費(fèi)Vehiclesmaintenance培訓(xùn)費(fèi)Educationandtraining接待費(fèi)Entertainment圖書、印刷Booksand運(yùn)費(fèi)保Insurance支付手續(xù)費(fèi)Sundry折Depreciation機(jī)物料消耗Articleof勞動(dòng)保Laborprotection季節(jié)性停工損失Lossonseasonality勞務(wù)Service五、損益Profitand收入業(yè)務(wù)收入OPERATING主營(yíng)業(yè)務(wù)收入Primeoperating產(chǎn)品銷售收入Sales服務(wù)收入Service其他業(yè)務(wù)收入Otheroperating材料銷售Sales包裝物出租Wrappage出讓資產(chǎn)使用權(quán)收入Remiserightofassetsrevenue返還所得Reimbursementofincome其他收入Other投資收益Investment短期投資收益Currentinvestment長(zhǎng)期投資收益Long-terminvestment計(jì)提的委托貸款減值準(zhǔn)Withdrawalofentrustloansreserves補(bǔ)貼收入Subsidize國(guó)家扶持補(bǔ)貼Subsidizerevenuefrom其他補(bǔ)貼收入Othersubsidize營(yíng)業(yè)外收入NON-OPERATING非貨幣性交易收益Non-cashdeal現(xiàn)金溢余Cash處置固定資產(chǎn)凈收益Netincomeondisposaloffixedassets出售無形資產(chǎn)收益Incomeonsales固定資產(chǎn)盤盈Fixedassets罰款凈收入Netamercement支出主營(yíng)業(yè)務(wù)成本Operating產(chǎn)品銷Costofgoods主營(yíng)業(yè)務(wù)稅金及附加TaxandassociateSales消費(fèi)稅Consumption城市維護(hù)建Taxformaintainingandbuildingcities資源Resources土地增值稅Incrementtaxonlandvalue5405其他Otherbusiness銷售其他材料成本Othercostof其他勞務(wù)Othercostof其他業(yè)務(wù)稅金及附加Othertaxandassociatecharge費(fèi)用營(yíng)業(yè)費(fèi)Operating代銷手續(xù)費(fèi)Consignment