会计英语词汇大全： year（通常是一年) account payable 应付帐款 account receivable 应收帐款 account of payments
支
出
表
资产负债表：balance sheet 可以不大写b 利润表： income statements (or statements of income)
利润分配表：retained earnings
现金流量表：cash
制
造
费
用
Manufacturing overhead 材料费 Materials
管理人员工资
机物料消耗 Article of consumption
劳动保护费 Labor protection fees 总监Director 总会计师 Finance Controller
高级 Senior 如高级经理为 Senior Manager account of receipts 收入表 Accounting period 会计期间 accounting year 或financial year 会计年度
Executive Salaries 奖金 Wages 退职金 Retirement allowance accountant genaral 会计主任
account balancde 结平的帐户
account bill 帐单 account books 帐 account classification 帐户分类
account current 往来帐
account form of
balance sheet 帐户式资产负债表
account form of profit and loss statement 帐户式损益表
account payable 应付帐款
account receivable 应收帐款
account of payments 支出表
account of receipts 收入表
account title 帐户名称，会计科目
accounting year 或financial year 会计年度
accounts payable
ledger 应付款分类帐
Accounting period（会计期间）
are related to specific time periods ,typically one
flows
1、部门的称谓
市场部Marketing
销售部 Sales
Department （也有其它讲法，如宝洁公司销售部叫客户生意发展部CBD） 客户服务 Customer Service ，例如客服员叫CSR，R for representative
人事部 Human
Resource
行政部 Admin. 财务部 Finance & Accounting
产品供应 Product Supply，例如产品调度员叫 P S Planner
2、人员的称谓 助理 Assistant 秘书 secretary
前台接待小姐
Receptionist
文员 clerk ，如会计文员为Accounting Clerk 主任 supervisor 经理 Manager 总经理 GM，General Manager
入场费admission 运费freight 小费tip 学费tuition 价格，代价charge
补贴 Bonus
外保劳务费
Outsourcing fee 福利费 Employee benefits/welfare 会议费 Coferemce 加班餐费 Special duties
市内交通费 Business traveling 通讯费 Correspondence
电
话
费
Correspondence 水电取暖费 Water and Steam
税费 Taxes and dues 租赁费 Rent 管理费 Maintenance 车辆维护费 Vehicles maintenance
油料费 Vehicles maintenance
培训费 Education and training
接
待
费
Entertainment
图书、印刷费 Books and printing
运费 Transpotation 保险费 Insurance premium
支付手续费
Commission
杂费 Sundry charges 折旧费 Depreciation expense
营业费用 Operating expenses
代销手续费
Consignment commission charge
运杂费 Transpotation 保险费 Insurance premium
展览费 Exhibition fees
广告费 Advertising fees
管
理
费
用
Adminisstrative expenses 职工工资 Staff Salaries
修理费 Repair
charge
低值易耗摊销 Article of consumption
办公费 Office
allowance
差旅费 Travelling expense
工会经费 Labour
union expenditure
研究与开发费
Research
and
development expense 福利费 Employee benefits/welfare 职工教育经费 Personnel education
待业保险费
Unemployment insurance 劳动保险费 Labour insurance
1
医疗保险费 Medical insurance
会议费 Coferemce 聘请中介机构费 Intermediary organs 咨询费 Consult fees 诉讼费 Legal cost 业务招待费 Business entertainment cash
and
cash
money
应收补贴款 Cover deficit by state subsidies of receivable
库存资产 Inventories 物资采购 Supplies purchasing
原材料 Raw
materials
on stocks
其他股权投资 Other investment on stocks
长期债权投资
Long-term investment on bonds
债券投资 Investment on bonds
其他债权投资 Other equivalents
外埠存款 Other city Cash in bank
银行本票 Cashier''s cheque
银行汇票 Bank draft 信用卡 Credit card 信用证保证金 L/C
技术转让费
Technology transfer fees 矿产资源补偿费 Mineral
resources
compensation fees 排污费 Pollution discharge fees
房产税 Housing property tax
车船使用税 Vehicle and vessel usage license plate tax(VVULPT) 土地使用税 Tenure tax
印花税 Stamp tax 财务费用 Finance charge
利息支出 Interest exchange
汇兑损失 Foreign exchange loss
各项手续费 Charge for trouble
各项专门借款费用 Special-borrowing cost 帐目名词
一、 资产类 Assets
流动资产 Current assets
货币资金 Cash and cash equivalents 现金 Cash
银行存款 Cash in bank
其他货币资金 Other
Guarantee deposits
存出投资款
Refundable deposits 短期投资 Short-term investments 股票 Short-term investments - stock
债券 Short-term
investments - corporate bonds
基金 Short-term
investments - corporate funds
其他 Short-term
investments - other 短期投资跌价准备 Short-term
investments
falling price reserves 应收款 Account receivable
应收票据 Note receivable
银行承兑汇票 Bank acceptance
商业承兑汇票 Trade acceptance
应收股利 Dividend receivable
应收利息 Interest receivable
应收账款 Account receivable
其他应收款 Other notes receivable 坏账准备 Bad debt reserves
预付账款 Advance
包装物 Wrappage
低值易耗品
Low-value consumption
goods
材料成本差异
Materials cost variance
自制半成品
Semi-Finished goods 库存商品 Finished goods
商品进销差价
Differences between
purchasing and selling
price
委托加工物资 Work in process - outsourced 委托代销商品 Trust to and sell the goods on a commission basis
受托代销商品
Commissioned and sell the goods
on
a
commission basis
存货跌价准备
Inventory falling
price
reserves
分期收款发出商品 Collect money and send out the goods by stages 待摊费用 Deferred and prepaid expenses 长期投资 Long-term investment
长期股权投资
Long-term investment on stocks
股票投资 Investment
investment on bonds 长期投资减值准备 Long-term
investments
depreciation reserves 股权投资减值准备 Stock rights investment depreciation reserves 债权投资减值准备 Bcreditor''s rights
investment depreciation
reserves
委托贷款 Entrust loans
本金 Principal 利息 Interest
减
值
准
备
Depreciation reserves 固定资产 Fixed assets
房屋 Building 建筑物 Structure 机器设备 Machinery equipment
运
输
设
备
Transportation facilities
工
具
器
具 Instruments and
implement
累
计
折
旧
Accumulated depreciation 固定资产减值准备 Fixed assets depreciation reserves
房屋、建筑物减值准备 Building/structure depreciation reserves 机器设备减值准备
2
Machinery
equipment
Patent rights depreciation reserves
商标权减值准备 trademark
料 备
rights
payable
应交增值税 value added tax payable
进
项
税
额
Withholdings on VAT 已交税金 Paying tax 转出未交增值税 Unpaid VAT changeover
减免税款 Tax
loss
or
deduction
license plate
tax(VVULPT)
payable
应交个人所得税 Personal payable
其他应交款 Other fund in conformity with paying
其他应付款 Other income
tax
depreciation reserves 工程物资 Project goods and material
专专
用用
材设
Special-purpose material Special-purpose equipment
预付大型设备款 depreciation reserves 未确认融资费用 Unacknowledged financial charges
待处理财产损溢 Wait deal
assets
Prepayments for
equipment
为生产准备的工具及器
具
Preparative
instruments and
implement for fabricate
在
建
工
程 Construction-in-process 安装工程 Erection works
在安装设备 Erecting equipment-in-process
技术改造工程
Technical innovation
project
大修理工程 General overhaul project
在建工程减值准备 Construction-in-process depreciation reserves
固定资产清理
Liquidation of fixed assets 无形资产 Intangible assets
专利权 Patents
非专利技术
Non-Patents
商标权 Trademarks, Trade names
著作权 Copyrights 土地使用权 Tenure 商誉 Goodwill 无形资产减值准备 Intangible
Assets
depreciation reserves 专利权减值准备
income
待处理财产损溢 Wait deal
assets
loss
or
income
待处理流动资产损溢 Wait
deal
intangible
assets loss or income 待处理固定资产损溢 Wait deal fixed assets loss or income
二、负债类 Liability
短期负债 Current liability
短期借款 Short-term borrowing
应付票据 Notes payable
银行承兑汇票 Bank acceptance
商业承兑汇票 Trade acceptance
应付账款 Account payable
预收账款 Deposit received
代销商品款 Proxy sale goods revenue 应付工资 Accrued wages
应付福利费 Accrued welfarism
应付股利 Dividends payable
应交税金 Tax
销项税额 Substituted money on VAT
出口退税 Tax
reimbursement for export
进项税额转出
Changeover withnoldings on VAT
出口抵减内销产品应纳税额 Export deduct domestic sales goods tax 转出多交增值税 Overpaid VAT
changeover
未交增值税 Unpaid VAT
应交营业税 Business tax payable
应交消费税
Consumption tax payable
应交资源税
Resources tax payable 应交所得税 Income tax payable
应交土地增值税 Increment tax on land value payable
应交城市维护建设税 Tax for maintaining and building cities payable
应交房产税 Housing property tax payable 应交土地使用税 Tenure tax payable 应交车船使用税 Vehicle and vessel usage
payables
预提费用 Drawing expense in advance 其他负债 Other liabilities
待转资产价值
Pending changerover assets value
预
计
负
债
Anticipation liabilities 长期负债 Long-term Liabilities
长期借款 Long-term loans
一年内到期的长期借款 Long-term loans due within one year
一年后到期的长期借款 Long-term loans due over one year
应付债券 Bonds payable
债券面值 Face value, Par value
债券溢价 Premium on bonds
债券折价 Discount on bonds
应计利息 Accrued interest
长期应付款
Long-term account
payable
应付融资租赁款 Accrued financial lease outlay
3
一年内到期的长期应付 Long-term account payable due within one year
一年后到期的长期应付 Long-term account payable over one year 专项应付款 Special payable
一年内到期的专项应capital reserve
盈余公积 Surplus reserves
法定盈余公积 Legal surplus
任意盈余公积 Free surplus reserves 法定公益金 Legal public welfare fund 储备基金 Reserve 应付普通股股利 Common Stock dividends payable
转作资本(或股本)的普通股股利 Common Stock dividends change to assets(or stock)
未分配利润
车辆维护费 Vehicles maintenance
油料费 Vehicles maintenance
培训费 Education and training
接
待
费
Entertainment
图书、印刷费 Books and printing
Undistributed profit
付 Long-term special payable due within one year
一年后到期的专项应付 Long-term special payable over one year 递延税款 Deferral taxes
三、所有者权益类 OWNERS'' EQUITY
资本 Capita 实收资本(或股本) Paid-up capital(or stock) 实收资本 Paicl-up capital
实收股本 Paid-up stock
已归还投资
Investment Returned 公积
资本公积 Capital reserve
资本(或股本)溢价 Cpital(or Stock) premium 接受捐赠非现金资产准备 Receive non-cash donate reserve
股权投资准备 Stock right investment reserves 拨款转入 Allocate sums changeover in 外币资本折算差额 Foreign currency capital 其他资本公积 Other
fund
企业发展基金
Enterprise expension fund 利润归还投资 Profits capitalizad on return of investment 利润 Profits 本年利润 Current year profits
利润分配 Profit distribution
其他转入 Other chengeover in
提取法定盈余公积 Withdrawal legal surplus 提取法定公益金 Withdrawal legal public welfare funds
提取储备基金
Withdrawal reserve fund 提取企业发展基金 Withdrawal reserve for business expansion 提取职工奖励及福利基金 Withdrawal staff and workers'' bonus and welfare fund 利润归还投资 Profits capitalizad on return of investment
应付优先股股利 Preferred Stock dividends payable
提取任意盈余公积 Withdrawal other common accumulation fund
四、成本类 Cost
生产成本 Cost of manufacture
基本生产成本 Base cost of manufacture
辅助生产成本
Auxiliary cost of
manufacture
制
造
费
用
Manufacturing overhead 材料费 Materials
管理人员工资
Executive Salaries 奖金 Wages 退职金 Retirement allowance 补贴 Bonus
外保劳务费
Outsourcing fee 福利费 Employee benefits/welfare 会议费 Coferemce 加班餐费 Special duties
市内交通费 Business traveling
通
讯
费
Correspondence
电
话
费
Correspondence 水电取暖费 Water and Steam
税费 Taxes and dues 租赁费 Rent 管理费 Maintenance
运费 Transpotation 保险费 Insurance premium
支付手续费
Commission
杂费 Sundry charges 折旧费 Depreciation expense
机物料消耗 Article of
consumption
劳动保护费 Labor protection fees
季节性停工损失 Loss on seasonality cessation 劳务成本 Service costs
五、损益类 Profit and loss
收入 Income
业
务
收
入
OPERATING INCOME 主营业务收入 Prime operating revenue 产品销售收入 Sales revenue
服务收入 Service revenue
其他业务收入 Other operating revenue 材料销售 Sales materials 代购代售
包装物出租
Wrappage lease
4
出让资产使用权收入 Remise right of assets revenue
返还所得税
Reimbursement of income tax
其他收入 Other revenue
投资收益 Investment income
主营业务成本
charge
低值易耗摊销 Article of consumption
办公费 Office
allowance
差旅费 Travelling expense
工会经费 Labour union expenditure
研究与开发费
利息支出 Interest exchange
汇兑损失 Foreign exchange loss
各项手续费 Charge for trouble
各项专门借款费用 Special-borrowing cost
营业外支出
Nonbusiness expenditure Operating costs
产品销售成本 Cost of goods sold
服务成本 Cost of service
主营业务税金及附加 Tax and associate charge 营业税 Sales tax 消费税 Consumption
短期投资收益
Current investment
income
长期投资收益
Long-term investment
income
计提的委托贷款减值准备 Withdrawal of entrust loans reserves 补贴收入 Subsidize revenue
国家扶持补贴收入 Subsidize revenue from country
其他补贴收入 Other subsidize revenue
营业外收入
NON-OPERATING INCOME
非货币性交易收益 Non-cash deal income 现金溢余 Cash overage
处置固定资产净收益 Net income on disposal of fixed assets
出售无形资产收益 Income
on sales
of
intangible assets 固定资产盘盈 Fixed assets inventory profit 罚款净收入 Net amercement income 支出 Outlay 业务支出 Revenue charges
tax
城市维护建设税 Tax for
maintaining
and
building cities
资源税 Resources tax
土地增值税
Increment tax on land value
5405 其他业务支出 Other business expense 销售其他材料成本 Other cost of material sale 其他劳务成本 Other cost of service
其他业务税金及附加费
Other
tax
and
associate charge 费用 Expenses 营业费用 Operating expenses
代销手续费
Consignment commission charge
运杂费 Transpotation 保险费 Insurance premium
展览费 Exhibition fees
广告费 Advertising fees
管
理
费
用
Adminisstrative expenses 职工工资 Staff Salaries
修理费 Repair
Research
and
development expense 福利费 Employee benefits/welfare 职工教育经费 Personnel education
待业保险费
Unemployment insurance 劳动保险费 Labour insurance
医疗保险费 Medical insurance
会议费 Coferemce 聘请中介机构费 Intermediary organs 咨询费 Consult fees 诉讼费 Legal cost 业务招待费 Business entertainment
技术转让费
Technology transfer fees 矿产资源补偿费 Mineral
resources
compensation fees 排污费 Pollution discharge fees
房产税 Housing property tax
车船使用税 Vehicle and vessel usage license plate tax(VVULPT) 土地使用税 Tenure tax
印花税 Stamp tax 财务费用 Finance charge
捐赠支出 Donation outlay
减值准备金
Depreciation reserves
非
常
损
失
Extraordinary loss 处理固定资产净损失 Net loss on disposal of fixed assets
出售无形资产损失 Loss
on
sales
of
intangible assets 固定资产盘亏 Fixed assets inventory loss 债务重组损失 Loss on arrangement
罚
款
支
出
Amercement outlay 所得税 Income tax 以前年度损益调整 Prior
year
income
adjustment
5
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