會(huì)計(jì)專業(yè)英語(yǔ)詞匯大全

PAGEPAGE12會(huì)計(jì)專業(yè)英語(yǔ)詞匯11、部門的稱謂市場(chǎng)部Marketing Department銷售部SalesDepartment客戶服務(wù)CustomerService，HumanResourcePersonnelDepartment行政部AdministrationDepartmentMinistryofFinance/FinancialDepartmentProduct2、人員的稱謂助理Assistant秘書Secretary前臺(tái)接待小姐Receptionist文員clerk，如會(huì)計(jì)文員為AccountingClerk主任supervisor經(jīng)理Manager總經(jīng)理GM，GeneralManager總監(jiān)Director總會(huì)計(jì)師FinanceControllerSenior如高級(jí)經(jīng)理為SeniorVP(VicePresident)副總裁FVP(FirstVicePresident)第一副總裁AVP(AssistantVice副總裁助理CEO(ChiefExecutive首席執(zhí)行官COO(ChiefOperations首席運(yùn)營(yíng)官CFO(ChiefFinancial首席財(cái)務(wù)官CIO(ChiefInformation首席信息官HRD(HumanResourceOD(OperationsDirector)運(yùn)營(yíng)總監(jiān)MD(MarketingDirector)市場(chǎng)總監(jiān)OM(OperationsManager)運(yùn)作經(jīng)理PM(ProductionManager)生產(chǎn)經(jīng)理(ProductManager)產(chǎn)品經(jīng)理基本詞匯會(huì)計(jì)accountingaccountingfunctionfinancialaccounting會(huì)計(jì)控制accountingcontrol會(huì)計(jì)學(xué)科accountingscience會(huì)計(jì)職業(yè)accountingprofession非營(yíng)利組織會(huì)計(jì)non-profitorganizationaccounting企業(yè)會(huì)計(jì)enterpriseaccounting財(cái)務(wù)會(huì)計(jì)financialaccounting成本會(huì)計(jì)costaccounting管理會(huì)計(jì)managementaccounting稅務(wù)會(huì)計(jì)taxaccounting審計(jì)audit電算化會(huì)計(jì)computerizedaccounting會(huì)計(jì)信息accountinginformation會(huì)計(jì)目標(biāo)accountingobjective企業(yè)會(huì)計(jì)準(zhǔn)則accountingcriteriaforenterprises存貨會(huì)計(jì)準(zhǔn)則inventoryaccounting長(zhǎng)期股權(quán)投資會(huì)計(jì)準(zhǔn)則accountingstandards,long-termequityinvestment投資性房地產(chǎn)會(huì)計(jì)準(zhǔn)則investmentpropertyaccountingstandards固定資產(chǎn)會(huì)計(jì)準(zhǔn)則fixedassetsaccountingstandards生物資產(chǎn)會(huì)計(jì)準(zhǔn)則biologicalassetsaccountingstandards無(wú)形資產(chǎn)會(huì)計(jì)準(zhǔn)則intangibleassetsaccountingstandardsofnon-monetaryassets,theexchangeofaccountingstandards資產(chǎn)減值會(huì)計(jì)準(zhǔn)則impairmentofassetsaccountingstandards職工薪酬會(huì)計(jì)準(zhǔn)則staffsalariesaccountingstandards企業(yè)年金基金會(huì)計(jì)準(zhǔn)則enterpriseannuityfundaccountingstandards股份支付會(huì)計(jì)準(zhǔn)則share-basedpaymentaccountingstandard債務(wù)重組會(huì)計(jì)準(zhǔn)則debtrestructuringaccountingstandards或有事項(xiàng)會(huì)計(jì)準(zhǔn)則oramatterofaccountingprinciples收入會(huì)計(jì)準(zhǔn)則revenueaccountingstandardsconstructioncontractsaccountingstandardsaccountingforgovernmentgrantsguidelinesborrowingcostsaccountingstandards所得稅會(huì)計(jì)準(zhǔn)則incometaxaccountingstandards外幣折算會(huì)計(jì)準(zhǔn)則foreigncurrencytranslationaccountingstandards企業(yè)合并會(huì)計(jì)準(zhǔn)則businesscombinationsaccountingstandards租賃會(huì)計(jì)準(zhǔn)則leaseaccountingstandards金融工具確認(rèn)和計(jì)量會(huì)計(jì)準(zhǔn)則recognitionandmeasurementoffinancialinstrumentsaccountingstandards金融資產(chǎn)轉(zhuǎn)移會(huì)計(jì)準(zhǔn)則thetransferoffinancialassetsaccountingrules套期保值會(huì)計(jì)準(zhǔn)則hedgeaccounting原保險(xiǎn)合同會(huì)計(jì)準(zhǔn)則oftheoriginalinsurancecontractsaccountingstandard再保險(xiǎn)合同會(huì)計(jì)準(zhǔn)則re-insurancecontractsaccountingstandard石油天然氣開(kāi)采會(huì)計(jì)準(zhǔn)則oilandgasaccountingstandards會(huì)計(jì)政策、會(huì)計(jì)估計(jì)變更和差錯(cuò)更正會(huì)計(jì)準(zhǔn)則accountingpolicieschangesinaccountingestimatesandcorrectionsoferrorsaccountingstandards資產(chǎn)負(fù)債表日后事項(xiàng)會(huì)計(jì)準(zhǔn)則thebalancesheetdateaccountingstandards財(cái)務(wù)報(bào)表列報(bào)會(huì)計(jì)準(zhǔn)則accountingstandardsfinancialstatementsreported現(xiàn)金流量表會(huì)計(jì)準(zhǔn)則cashflowaccountingstandards中期財(cái)務(wù)報(bào)告會(huì)計(jì)準(zhǔn)則interimfinancialreportingaccountingstandards合并財(cái)務(wù)報(bào)表會(huì)計(jì)準(zhǔn)則theconsolidatedfinancialstatementsofaccountingstandards每股收益會(huì)計(jì)準(zhǔn)則earningspershareaccountingstandards分部報(bào)告會(huì)計(jì)準(zhǔn)則segmentreportingaccountingstandards關(guān)聯(lián)方披露會(huì)計(jì)準(zhǔn)則relatedpartydisclosuresaccountingstandards金融工具列報(bào)會(huì)計(jì)準(zhǔn)則presentationoffinancialinstrumentsaccountingstandards首次執(zhí)行企業(yè)會(huì)計(jì)準(zhǔn)則presentationoffinancialinstrumentsaccountingstandardsaccountingconcepts會(huì)計(jì)主體accountingentity持續(xù)經(jīng)營(yíng)goingconcern會(huì)計(jì)分期accountingperiod會(huì)計(jì)年度f(wàn)inancialyear貨幣計(jì)量moneymeasurement權(quán)責(zé)發(fā)生制accrualbasis收付實(shí)現(xiàn)制cashbasisofaccounting會(huì)計(jì)信息質(zhì)量要求qualityofaccountinginformation可靠性reliability相關(guān)性relevance可理解性u(píng)nderstandability可比性comparability實(shí)質(zhì)重于形式substanceoverform重要性materiality謹(jǐn)慎性prudence及時(shí)性timeliness會(huì)計(jì)確認(rèn)accountingrecognition會(huì)計(jì)計(jì)量accountingmeasurementaccountingrecord會(huì)計(jì)報(bào)告accountingreport設(shè)置賬戶settingupaccounts復(fù)式記帳double-entryaccounting填制與審核會(huì)計(jì)憑證fillinandaudittheaccountingdocuments借貸記賬法debit-creditbookkeeping登記賬簿registeringaccountingbooks成本計(jì)算costcalculation財(cái)產(chǎn)清查與編制財(cái)務(wù)報(bào)告propertyInventoryandpreparationoffinancialreports會(huì)計(jì)等式accountingformulaaccountingtransactionaccountingsubjectsgeneralledger總?cè)沼涃~generaljournal日記賬journalentries銀行承兌匯票bankacceptance商業(yè)承兌匯票tradeacceptance外埠存款othercityCashinbank銀行本票cashier'scheck銀行匯票bankdraft信用卡creditcard信用證保證金l/cguaranteedeposits存出投資款refundabledeposits待處理財(cái)產(chǎn)損溢waitdealassetslossorincome/Unacknowledged未分配利潤(rùn)undistributedprofit試算平衡表workingtrialbalance期末賬項(xiàng)調(diào)整finalaccountsadjustments會(huì)計(jì)憑證accountingdocuments原始憑證originalevidences一次憑證single-recorddocument匯總原始憑證summaryoftheoriginaldocuments記賬憑證accountvoucher收款憑證receiptvoucher付款憑證paymentvouchertransfercertificate科目匯總表categorizedaccountssummary盤存賬戶inventoryaccount資本賬戶capitalaccount結(jié)算賬戶settlementaccount調(diào)整賬戶adjustmentaccount集合分配賬戶setallocationaccount成本計(jì)算賬戶costingaccount跨期攤配賬戶spreadwithaccountforinter-period匯轉(zhuǎn)賬戶exchangetransferaccounts財(cái)務(wù)成果賬戶financialresultsaccount計(jì)價(jià)對(duì)比賬戶accountsdenominatedincontrast暫記賬戶suspenseaccounts會(huì)計(jì)賬簿accountingbooksjournal總分類賬簿generalledger明細(xì)分類賬簿detailledger備查賬簿referencebooks錯(cuò)賬更正方法errorcorrectionmethodaccounts劃線更正法correctionbydrawingastraightling紅字更正法correctionbyusingredink補(bǔ)充登記法correctionbyextrarecording財(cái)產(chǎn)清查propertyinventory全部清查allinventory局部清查partialinventory定期清查periodiccheckingmethod不定期清查non-periodiccheckingperpetualinventorysystemphysicalinventorysystem實(shí)地盤點(diǎn)法physicalinventorymethod技術(shù)推算法technologyreckoning抽查盤點(diǎn)法samplinginventorymethod銀行存款余額調(diào)節(jié)表bankbalancesheetadjustment往來(lái)款項(xiàng)對(duì)賬單betweentheamountofthebill財(cái)務(wù)報(bào)表financialstatement會(huì)計(jì)報(bào)表accountingstatementaccountingstatementfootnotestatementofassetsandliabilitiesprofitstatement現(xiàn)金流量表cashflowstatementownerofchangesincategorizedaccountssummaryaccountingagencies會(huì)計(jì)主管accountingmanager會(huì)計(jì)檔案accountingfiles會(huì)計(jì)要素elementsofaccounting一、資產(chǎn)類Assets流動(dòng)資產(chǎn)Currentassets貨幣資金Cashandcashequivalents1001現(xiàn)金Cash1002銀行存款Cashinbank1009其他貨幣資金Othercashandcashequivalents100901外埠存款OthercityCashinbank100902銀行本票Cashierherub100903銀行匯票Bankdraft100904信用卡Creditcard100905信用證保證金L/CGuaranteedeposits100906存出投資款Refundabledeposits1101短期投資Short-terminvestments110101股票Short-terminvestments-stock110102債券Short-terminvestments-corporatebonds110103基金Short-terminvestments-corporatefunds110110其他Short-terminvestments-other1102Short-terminvestmentsfallingpricereserves1111Notereceivable銀行承兌匯票Bankacceptance商業(yè)承兌匯票Tradeacceptance1121應(yīng)收股利Dividendreceivable1122應(yīng)收利息Interestreceivable1131應(yīng)收賬款A(yù)ccountreceivable1133Othernotesreceivable1141壞賬準(zhǔn)備Baddebtreserves1151預(yù)付賬款A(yù)dvancemoney1161應(yīng)收補(bǔ)貼款Coverdeficitbystatesubsidiesofreceivable1201物資采購(gòu)Suppliespurchasing1211原材料Rawmaterials1221包裝物Wrappage1231低值易耗品Low-valueconsumptiongoods1232材料成本差異Materialscostvariance1241自制半成品Semi-Finishedgoods1243庫(kù)存商品Finishedgoods1244商品進(jìn)銷差價(jià)Differencesbetweenpurchasingandsellingprice1251委托加工物資Workinprocess-outsourced1261委托代銷商品Trusttoandsellthegoodsonacommissionbasis1271Commissionedandsellthegoodsonacommissionbasis1281存貨跌價(jià)準(zhǔn)備Inventoryfallingpricereserves1291分期收款發(fā)出商品Collectmoneyandsendoutthegoodsbystages1301待攤費(fèi)用Deferredandprepaidexpenses長(zhǎng)期投資Long-terminvestment1401Long-terminvestmenton140101Investmentonstocks140102Otherinvestmentonstocks1402Long-terminvestmenton140201Investmentonbonds140202Otherinvestmentonbonds1421Long-terminvestmentsdepreciationreservesStockrightsinvestmentdepreciationreserves債權(quán)投資減值準(zhǔn)備Creditorrghtsinvestmentdepreciation1431Entrustloans143101本金Principal143102利息Interest143103Depreciationreserves1501Fixedassets房屋Building建筑物Structure機(jī)器設(shè)備Machineryequipment運(yùn)輸設(shè)備Transportationfacilities工具器具Instrumentsandimplement1502累計(jì)折舊Accumulateddepreciation1505固定資產(chǎn)減值準(zhǔn)備Fixedassetsdepreciationreserves房屋、建筑物減值準(zhǔn)備Building/structuredepreciationreserves機(jī)器設(shè)備減值準(zhǔn)備Machineryequipmentdepreciationreserves1601工程物資Projectgoodsandmaterial160101專用材料Special-purposematerial160102專用設(shè)備Special-purposeequipment160103預(yù)付大型設(shè)備款Prepaymentsforequipment160104為生產(chǎn)準(zhǔn)備的工具及器具PreparativeinstrumentsandimplementforFabricate1603Construction-in-process安裝工程Erectionworks在安裝設(shè)備Erectingequipment-in-process技術(shù)改造工程Technicalinnovationproject大修理工程Generaloverhaulproject1605在建工程減值準(zhǔn)備Construction-in-processdepreciationreserves1701Liquidationoffixedassets1801Intangibleassets專利權(quán)Patents非專利技術(shù)Non-Patents商標(biāo)權(quán)Trademarks,Tradenames著作權(quán)Copyrights土地使用權(quán)Tenure商譽(yù)Goodwill1805IntangibleAssetsdepreciationreserves專利權(quán)減值準(zhǔn)備Patentrightsdepreciationreserves商標(biāo)權(quán)減值準(zhǔn)備trademarkrightsdepreciationreserves1815未確認(rèn)融資費(fèi)用Unacknowledgedfinancialcharges待處理財(cái)產(chǎn)損溢Waitdealassetslossorincome1901Long-termdeferredandprepaidexpenses1911Waitdealassetslossorincome191101Waitdealintangibleassetslossor191102Waitdealfixedassetslossorincome二、負(fù)債類Liability短期負(fù)債Currentliability2101短期借款Short-termborrowing21112121應(yīng)付票據(jù)Notespayable銀行承兌匯票Bankacceptance商業(yè)承兌匯票Tradeacceptance應(yīng)付賬款A(yù)ccountpayable2131預(yù)收賬款Depositreceived2141代銷商品款Proxysalegoodsrevenue2151應(yīng)付工資Accruedwages2153應(yīng)付福利費(fèi)Accruedwelfares2161應(yīng)付股利Dividendspayable2171應(yīng)交稅金Taxpayable217101應(yīng)交增值稅21710101進(jìn)項(xiàng)稅額valueaddedtaxWithholdingsonVAT21710102已交稅金Payingtax21710103轉(zhuǎn)出未交增值稅UnpaidVATchangeover21710104減免稅款Taxdeduction21710105銷項(xiàng)稅額SubstitutedmoneyonVAT21710106出口退稅Taxreimbursementforexport21710107ChangeoverwithholdingsonVAT21710108Exportdeductdomesticsalesgoodstax21710109轉(zhuǎn)出多交增值稅OverpaidVATchangeover21710110未交增值稅UnpaidVAT217102應(yīng)交營(yíng)業(yè)稅Businesstaxpayable217103應(yīng)交消費(fèi)稅Consumptiontaxpayable217104應(yīng)交資源稅Resourcestaxpayable217105應(yīng)交所得稅Incometaxpayable217106應(yīng)交土地增值稅Incrementtaxonlandvaluepayable217107Taxformaintainingandbuildingcitiespayable217108應(yīng)交房產(chǎn)稅Housingpropertytaxpayable217109應(yīng)交土地使用稅Tenuretaxpayable217110應(yīng)交車船使用稅Vehicleandvesselusagelicenseplate217111應(yīng)交個(gè)人所得稅Personalincometaxpayable2176其他應(yīng)交款Otherfundinconformitywithpaying2181其他應(yīng)付款Otherpayables2191預(yù)提費(fèi)用Drawingexpenseinadvance其他負(fù)債Otherliabilities2201Pendingchangeoverassets2211Anticipationliabilities長(zhǎng)期負(fù)債Long-termLiabilities2301Long-termloans一年內(nèi)到期的長(zhǎng)期借款Long-termloansduewithinoneyearLong-termloansdueoverone2311Bondspayable231101債券面值Facevalue,Parvalue231102債券溢價(jià)Premiumonbonds231103債券折價(jià)Discountonbonds231104應(yīng)計(jì)利息Accruedinterest2321Long-termaccountpayable應(yīng)付融資租賃款A(yù)ccruedfinancialleaseoutlay一年內(nèi)到期的長(zhǎng)期應(yīng)付款Long-termaccountpayableduewithinoneyearLong-termaccountpayableoverone2331Specialpayable一年內(nèi)到期的專項(xiàng)應(yīng)付Long-termspecialpayableduewithinoneyearLong-termspecialpayableoverone2341Deferraltaxes三、所有者權(quán)益類OWNERS''EQUITY資本Capita3101(Paid-upcapital(orstock)實(shí)收資本Pail-upcapital實(shí)收股本Paid-upstock3103InvestmentReturned公積3111資本公積Capitalreserve311101資本(或股本)溢價(jià)Capital(orStock)premium311102Receivenon-cashdonatereserve311103股權(quán)投資準(zhǔn)備Stockrightinvestmentreserves311105撥款轉(zhuǎn)入Allocatesumschangeoverin311106外幣資本折算差額Foreigncurrencycapital311107其他資本公積Othercapitalreserve3121Surplusreserves312101法定盈余公積Legalsurplus312102任意盈余公積Freesurplusreserves312103法定公益金Legalpublicwelfarefund312104儲(chǔ)備基金Reservefund312105企業(yè)發(fā)展基金Enterpriseexpansionfund312106利潤(rùn)歸還投資Profitscapitalizedonreturnofinvestmentfits3131本年利潤(rùn)C(jī)urrentyearprofits3141利潤(rùn)分配Profitdistribution314101Otherchangeoverin314102Withdrawallegalsurplus314103Withdrawallegalpublicwelfare314104Withdrawalreservefund314105Withdrawalreserveforbusinessexpansion314106提取職工獎(jiǎng)勵(lì)及福利基金Withdrawalstaffandworkers’bonndwelfare314107Profitscapitalizedonreturnofinvestment314108PreferredStockdividendspayable314109Withdrawalothercommonaccumulation314110CommonStockdividendspayable314111)CommonStockdividendschangetoassetsstock)314115未分配利潤(rùn)Undistributedprofit四、成本類Cost4101Costofmanufacture410101Basecostofmanufacture410102Auxiliarycostofmanufacture4105Manufacturingoverhead材料費(fèi)Materials管理人員工資ExecutiveSalaries獎(jiǎng)金Wages退職金Retirementallowance補(bǔ)貼Bonus外保勞務(wù)費(fèi)Outsourcingfee福利費(fèi)Employeebenefits/welfare會(huì)議費(fèi)Conference加班餐費(fèi)Specialduties市內(nèi)交通費(fèi)BusinesstravelingCorrespondenceCorrespondence水電取暖費(fèi)WaterandSteam稅費(fèi)Taxesanddues租賃費(fèi)Rent管理費(fèi)Maintenance車輛維護(hù)費(fèi)VehiclesmaintenanceVehiclesmaintenanceEducationandtrainingEntertainment圖書、印刷費(fèi)Booksandprinting運(yùn)費(fèi)TransportationInsurance支付手續(xù)費(fèi)CommissionSundrycharges折舊費(fèi)Depreciationexpense機(jī)物料消耗Articleofconsumption勞動(dòng)保護(hù)費(fèi)LaborprotectionfeesLossonseasonalitycessation4107Servicecosts五、損益類Profitandloss收入Income業(yè)務(wù)收入OPERATINGINCOME5101Primeoperatingrevenue產(chǎn)品銷售收入Salesrevenue服務(wù)收入Servicerevenue5102Otheroperatingrevenue材料銷售Salesmaterials代購(gòu)代售包裝物出租Wrappagelease出讓資產(chǎn)使用權(quán)收入Remiserightofassetsrevenue返還所得稅ReimbursementofincometaxOtherrevenue5201Investment短期投資收益Currentinvestmentincome長(zhǎng)期投資收益Long-terminvestmentincomeWithdrawalofentrustloansreserves5203Subsidizerevenue國(guó)家扶持補(bǔ)貼收入SubsidizerevenuefromcountryOthersubsidizerevenue5301NON-OPERATING非貨幣性交易收益Non-cashdealincome現(xiàn)金溢余Cashoverage處置固定資產(chǎn)凈收益Netincomeondisposaloffixedassets出售無(wú)形資產(chǎn)收益Incomeonsalesofintangibleassets固定資產(chǎn)盤盈Fixedassetsinventoryprofit罰款凈收入Netembracementincome支出Outlay業(yè)務(wù)支出Revenuecharges5401Operatingcosts產(chǎn)品銷售成本Costofgoodssold服務(wù)成本Costofservice5402Taxandassociatecharge營(yíng)業(yè)稅Salestax消費(fèi)稅Consu