外企會計科目英語

1、外企會計科目英語accountant genaral 會計主任account balancdc 結(jié)平的account bill 帳單account books 帳account classification 分類account current 往來帳account form of balance sheet 式資產(chǎn)負債表account fonn of prof i t and loss statement 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 收入表a

2、ccount title 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(chǎn)負債表：balance sheet可以不大寫b王J潤 表：income statements （or statements of income）利潤分配表：retained earnings現(xiàn)金流量表：cash flows1，部門的稱謂市場部Mar

3、keting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 Customer Service，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(chǎn)品供應Product Supply，例如產(chǎn)品調(diào)度員叫 P S Planner2，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(jīng)理 M

4、anager總經(jīng)理 GM，Genera 1 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/wclfare會議費Coferemce加班餐費 Special duties市交通費 Business traveling通訊費 Correspondence費

5、 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Commissi on雜費 Sundry charges折舊費 Depreciation expense機物料消耗 Article

6、of consumption勞動保護費 Labor protection fees總監(jiān) Director總會計師 Finance 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 2dminisstrative expenses職工工資 Staff Salaries修理費 Repair

7、charge低值易耗攤銷 Article of consumptionWORD版木.辦公費 Office allowance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/wclfare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會議贄Cofcrcmcc聘請中介機構費Int

8、ermediary organs咨詢費 Consult fees訴訟費Legal cost業(yè)務招待費 Business entertainment技術轉(zhuǎn)讓費 Technology transfer fees礦產(chǎn)資源補償費Minera 1 resourcescompensation 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財務費用 Finance charge

9、利息支出 Interest exchange匯兌損失 Foreign exchange loss各項手續(xù)費 Charge for trouble各項專門借款費用Special-borrowing cost中長目名詞一、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 Cred

10、it 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-tenn investments - stock債券 Short-tcnn investments - conx)rate 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應收款 Acc

11、ount receivable應收票據(jù) Note receivable銀行承兌匯票Bank acceptance商業(yè)承兌匯票Trade acceptance應收股利 Dividend receivable應收利息 Interest receivable應收賬款 Account receivable其他應收款 Other notes receivable壞賬準備 Bad debt reserves預付賬款Advance money應收補貼款 Cover deficit by state subsidies of receivable庫存資產(chǎn)Inventories物資采購 Supplies pur

12、chasing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 on a conunission basis受托代銷商品 Coi

13、mnissioncd and scl 1 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長期股權投資 Long-term investment on stocks股票投資 Investment on stocks其他股權投資 Other investment on stocks長

14、期債權投資 Long-term investment on bonds債券投資 Investment on bonds其他債權投資 Other investment on bonds長期投資減值準備Long-tcnn investments depreciation reserves股權投資減值準備Stock rights investment depreciation reserves債權投資減值準備Bereditor , s rights investment depreciation reserves委托貸款Entrust loans本金 Principal利息 Interest減值準備

15、 Depreciation reserves固定資產(chǎn)Fixed assets房屋 Bui Iding建筑物Structure機器設備 Machinery equipment運輸設備 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Bui Iding/structurc depreciation reserves機器設備減值準備Machinery equipment depr

16、eciation reserves工程物資 Project goods and material專 用材料 Special-purpose material專 用設備 Spec i a 1-purpose cqu i pinent預付大型設備款Prepayments for equipment 為生產(chǎn)準備的工具及器具Preparativeinstruments and implement for fabricate在建工程 Construction-in-proccss安裝工程 Erection works在安裝設備 Erecting cquipinent-in-proccss 技術改造工程

17、Technical innovation project 大修理工程 Genera 1 overhaul project 在建工程減值準備Construct ion-i n-process depreciation reserves固定資產(chǎn)清理 Liquidation of fixed assets無形資產(chǎn) 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 Goodwi 11無形資產(chǎn)減值準備Intangible Assets depreciation

18、reserves專利權減值準備 Patent rights depreciation reserves商標權減值準備trademark rightsdcprcciat ion 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待欠理財產(chǎn)損溢Wait deal assets loss or income待欠理流動資產(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

19、or income二、負債類 Liability短期負債 Current liability短期借款 Short-tenn borrowing應付票據(jù)Notes payable銀行承兌匯票Bank acceptance商業(yè)承兌匯票Trade acceptance應付賬款 Account payable預收賬款 Deposit received代銷商品款 Proxy sale goods revenue應付工資Accrued wages應付福利費 Accrued welfarism應付股利 Dividends payable應交稅金Tax payable應交增值稅 value added tax

20、 payable進項稅額 Withholdings on VAT已交稅金Paying tax轉(zhuǎn)出未交增值稅Unpci id 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 withnoldings on VAT 出口抵減銷產(chǎn)品應納稅額Export deduct domestic sales goods tax轉(zhuǎn)出多交增值稅Overpaid VAT changeover未交增值稅Unpaid VAT應交營業(yè)稅 Busine

21、ss tax payable應交消費稅 Consumption tax payable應交資源稅 Resources tax payable應交所得稅 Income tax payable應交土地增值稅 Increment tax on land value payable應交城市維護建設稅Tax for maintaining and buiIding cities payable應交房產(chǎn)稅 Housing property 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 ta

22、x (VVULPT) payable應交個人所得稅 Personal income tax payable其他應交款 Other fund in conformity with paying其他應付款Other payables預提費用 Drawing expense in advance其他負債 Other liabilities待轉(zhuǎn)資產(chǎn)價值 Pending changcrover assets value預計負債 Anticipation liabilities長期負債 Long-term Liabilities長期借款 Long-term loans一年到期的長期借款Long-tcnn

23、loans due within one year一年后到期的長期借款Long-tenn loans due over one year應付債券Bonds payable債券面值 Face value 5 Par value債券溢價 Premium on bonds債券折價 Discount on bonds應計利息 Accrued interest長期應付款 Long-tenn account payable應付融資租貸款Accrued financial lease outlay一年到期的長期應付Long-tenn account ptiyable due within one year一

24、年后到期的長期應付Long-tenn account ptiyable over one year專項應付款Special payable一年到期的專項應付Long-tenn specialPciyable due within one year一年后到期的專項應付Long-tenn special payable over one year遞延稅款 Deferral taxes所有者權益類OWNERS'' EQUITY資本Capita實收資本(或股本)Paid-up capi ta 1 (or stock)實收資本 Paicl-up capital實收股本Paid-up st

25、ock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 donate reserve股權投資準備 Stock right investment reserves撥款轉(zhuǎn)入 M locate 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

26、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 fund利潤歸還投資 Profits capitalizad on return of investment利潤 Profits本年利潤 Current year prof i ts利潤分配 Profit distribution其他轉(zhuǎn)入 Other chcngeovcr in提取法定盈余公積Withdrawal legal surplus提取法定公益金Withdrawal legal publi

27、c 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 fund利潤力還投資 Profits capitalizad on return of investment應付優(yōu)先股股利 Preferred Stock dividends payable提取任意盈余公積Withdrawal other connnon accumulation fund

28、應付普通股股利Common Stock dividends payable轉(zhuǎn)作資本(或股本)的普通股股利Common Stock dividends change to assets (or stock)未分想利潤 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 nianufacture 制造費用 Manufacturing overhead 材料費Materials管理人員工資Executive Salaries獎金Wage

29、sword版木.退職金 Retirement allowance補貼Bonus外保勞務費Outsourcing fee福利費 Employee benefits/wclfarc會議費Cofcrcmcc加班餐費 Special duties市交通費 Business traveling通訊費 Correspondence費 Correspondence水電取暖費Water and Steam稅費 Taxes and dues租貨費Rent管理費 Maintenance車輛維護費 Vehicles maintenance油料費 Vehicles maintenance培訓費 Education a

30、nd 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Conunission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勞務成本Service costs五、損益類 Profit and loss收入Income業(yè)務收入 OPERATING I

31、NCOME主營業(yè)務收入 Prime operating revenue產(chǎn)品銷售收入Sales revenue服務收入 Service revenue其他業(yè)務收入 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 Lon

32、g-tcnn investment 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欠置固定資產(chǎn)凈收益Net income on disposal of fixed assets出售無形資產(chǎn)收益Income on sale

33、s of intangible assets固定資產(chǎn)盤盈 Fixed assets inventory profit 罰款凈收入 Net amercenicnt income支出Outlay業(yè)務支出 Revenue charges主營業(yè)務成本Operating costs產(chǎn)品銷售成本Cost of goods sold服務成本 Cost of service主營業(yè)務稅金及附加Tax and associate charge 營業(yè)稅Sales tax消費稅 Consumption tax城市維護建設稅Tax for maintaining 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 sale 其他勞務成本Other 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