0415會計英語詞匯

accountantgenaral會計主任accountbalancde結平的帳戶accountbill帳單accountbooksaccountclassification帳戶分accountcurrent往accountformofbalancesheet帳戶式資產(chǎn)accountpayable應付帳款accountreceivable應收帳款accountofpayments支出表accountofreceipts收入表accounttitle帳戶名稱，會計科目accountingyear或financialyear會計度accountspayableledger應付款分Accountingperiod（會計期間 periods,typicallyoneyear（通常是一年)資產(chǎn)負債表：balancesheet可以不大寫利表：incomestatements(orstatementsofincome)利潤分配表：retained市場部銷售部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CustomerService員叫CSR，Rforrepresentative人事部Human行政部財務部Finance&產(chǎn)品供應ProductSupply，例如產(chǎn)品調度叫PS助理秘書前臺接待小姐文clerk，如會計文員為主任經(jīng)理總經(jīng)理GM，General小價格，代價制造費Manufacturing

材料管理人員工Executive獎金退職金Retirement補貼外保Outsourcing會議費加班餐Special市內交通Business通訊費電話費水電取暖WaterandTaxesand租管理費油料費Vehiclesmaintenance培訓費Educationandtraining接待費Entertainment圖書、印刷Booksand運費保Insurance支付手續(xù)費Sundry折Depreciation機物料消耗Articleofconsumption勞動保護費LaborprotectionfeesDirectorFinance高級Senior如高級經(jīng)理為 營業(yè)費Operating代銷手續(xù)費Consignmentcommission運雜費保Insurance展Exhibition廣告費Advertising管理費用Adminisstrative職工工資Staff修理Repair低值易耗Articleof辦公Office差旅費Travelling研究Researchanddevelopment職工教育經(jīng)費Personneleducation待業(yè)保Unemploymentinsurance勞動保險費Labourinsurance醫(yī)療保Medical聘請中介機Intermediary咨ConsultLegal業(yè)務招待Business技Technologytransfer礦產(chǎn)資補償費Mineralresourcescompensationfees排Pollutiondischarge房Housingproperty車船使用Vehicleandvesselusagelicenseplatetax(VVULPT)土地使用Tenure印花Stamp財務費用Finance利息支出Interest匯兌損失Foreignexchange各項手Chargefor各項專門借款費用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短期投跌價準Short-terminvestmentsfallingpricereserves應Account應收票據(jù)Note銀行承兌匯票Bankacceptance商業(yè)承兌匯票Tradeacceptance應收股利Dividendreceivable應收利息Interestreceivable應收賬款Account其他應收款Othernotes壞賬準Baddebt預付賬款AdvanceCoverdeficitbystatesubsidiesofreceivable庫存資產(chǎn)物資采Supplies原材料Raw包裝物Low-value材料成本差異Materialscost

自制半成品Semi-Finished庫存商品Finished差價Differencesbetweenpurchasingandsellingprice資Workinprocess-委托代銷商品Trusttoandsellthegoodsonacommissionbasis受托代銷Commissionedandsellthegoodsonacommissionbasis存貨跌價準Inventoryfallingprice分期收款發(fā)Collectmoneyandsendoutthegoodsbystages待攤費用Deferredandprepaid長期投Long-term長期股權投Long-terminvestmenton股票投Investmenton其他股權投Otherinvestmenton長期債權投Long-terminvestmenton債券投Investmenton其他債權投Otherinvestmenton長期投資減值準Long-terminvestmentsdepreciationreservesdepreciationreserves債權投資減值準Bcreditor''srightsinvestmentdepreciationreserves委托貸款Entrust本金利息減值準備Depreciation固定Fixed房屋建筑物機器Machinery運輸設備Transportation工具器具Instrumentsand累計折Accumulated固準Fixedassetsdepreciationreserves房屋、建筑物減值準Building/structuredepreciationreserves機器設備減值準Machineryequipmentdepreciationreserves工程物Projectgoodsandmaterial專用材料Special-purposematerial專用Special-purposeequipment付大型Prepaymentsfor為生產(chǎn)準備的工具及器具Preparativeinstrumentsandimplementforfabricate在建工程Construction-in-安裝工程Erection在安裝設備 技改造工程Technicalinnovation大修理工程Generaloverhaul在建工程減值準備 無形Intangible專利非專利技術Non-商TrademarksTrade著作權Copyrights土地使用Tenure商譽Goodwill無形準IntangibleAssetsdepreciationreserves專利權減值準Patentrightsdepreciation準trademarkrightsdepreciationreserves未融Unacknowledgedfinancialcharges待處理財產(chǎn)損溢Waitdealassetslossor待處理財產(chǎn)損溢Waitdealassetslossor待處理流動資產(chǎn)損溢Waitdealintangibleassetslossorincome待處理固定資產(chǎn)損溢Waitdealfixedassetslossorincome二、負債類短期Current短期借款Short-term應付票據(jù)Notes銀行承兌匯票Bankacceptance商業(yè)承兌匯票Tradeacceptance應付賬款Accountpayable預收賬款Deposit代銷商品款Proxysalegoods應付工Accrued應付福利Accruedwelfarism應付股利Dividendspayable應交稅金Taxpayable應交增valueaddedtaxWithholdingson已交稅金Paying轉出未交增值稅UnpaidVAT減免稅款TaxSubstitutedmoneyon出口退Taxreimbursementfor進項稅額轉出ChangeoverwithnoldingsonVAT出口抵減內銷產(chǎn)品Exportdeductdomesticsalesgoodstax出多交增值稅OverpaidVAT

未交增值稅Unpaid應交消Consumptiontaxpayable應交資源稅Resourcestaxpayable應交所得稅Incometaxpayable應交土地增值稅Incrementtaxonlandvaluepayable應交城市維護建Taxformaintainingandbuildingcities應交房Housingpropertytax應交土地使用Tenuretax應交車船使用Vehicleandvesselusagelicenseplatetax(VVULPT)應交個人所得稅Personalincometax其他應交款Otherfundinconformitywith其他應付款Other預提費用Drawingexpensein其他Other待轉資產(chǎn)價PendingchangeroverassetsAnticipationliabilities長期Long-termLiabilities長期借款Long-termloans一年內到期的長期借款Long-termloansduewithinoneyear一年后到期的長期借款Long-termloansdueoveroneyear應付債券Bonds債券面FacevalueParvalue債券溢價Premiumonbonds債券折價Discountonbonds應計利息Accruedinterest長期應付款Long-termaccount應付融資租賃款Accruedfinanciallease一年內到期的長期應付Long-termaccountpayableduewithinoneyear一年后到期的長期應付Long-termaccountpayableoveroneyear專項應付款Special一年內到期的專項應付Long-termspecialpayableduewithinoneyear一年后到期的專項應付Long-termspecialpayableoveroneyear遞延稅Deferral三、所有者權益OWNERS''資本實收資本(或股本)Paid-upcapital(or實收資本Paicl-up實收股本Paid-up已歸還投Investment公資本公CapitalCpital(orStock)資產(chǎn)備Receivenon-cashdonatereserve股權投資準備Stockrightinvestment撥款轉入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儲備基金Reservefund企業(yè)發(fā)展基金Enterpriseexpension利潤歸還投Profitscapitalizadonreturnofinvestment利本年利Currentyear利潤分配Profit其他轉入Otherchengeover提取法定盈余公Withdrawallegal提取法定公益金Withdrawallegalpublicwelfarefunds提取儲備基金Withdrawalreserve提取企業(yè)發(fā)Withdrawalreserveforbusinessexpansion提取職工獎勵及福利基金Withdrawalstaffandworkers''bonusandwelfare利潤歸還投Profitscapitalizadonreturnofinvestment應付優(yōu)先股股利PreferredStockdividends提取任意盈余公積Withdrawalothercommonaccumulationfund應付普通股股利CommonStockdividends轉作資本(或股本)的普通股股利CommonStockdividendschangetoassets(or未分配利潤Undistributed四、成本基本生產(chǎn)成本Basecostof助生成本Auxiliarycostof制造費Manufacturing材料管理人員工Executive獎金退職金Retirement補貼

外保Outsourcing會議費加班餐Special市內交通Business通訊費電話費水電取暖WaterandTaxesand租管理費油料費Vehiclesmaintenance培訓費Educationandtraining接待費Entertainment圖書、印刷Booksand運費保Insurance支付手續(xù)費Sundry折Depreciation機物料消耗Articleof勞動保Laborprotection季節(jié)性停工損失Lossonseasonality勞務Service五、損益Profitand收入業(yè)務收入OPERATING主營業(yè)務收入Primeoperating產(chǎn)品銷售收入Sales服務收入Service其他業(yè)務收入Otheroperating材料銷售Sales包裝物出租Wrappage出讓資產(chǎn)使用權收入Remiserightofassetsrevenue返還所得Reimbursementofincome其他收入Other投資收益Investment短期投資收益Currentinvestment長期投資收益Long-terminvestment計提的委托貸款減值準Withdrawalofentrustloansreserves補貼收入Subsidize國家扶持補貼Subsidizerevenuefrom其他補貼收入Othersubsidize營業(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支出主營業(yè)務成本Operating產(chǎn)品銷Costofgoods主營業(yè)務稅金及附加TaxandassociateSales消費稅Consumption城市維護建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Othercostof其他業(yè)務稅金及附加Othertaxandassociatecharge費用營業(yè)費Operating代銷手續(xù)費Consignment