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常用

accountantgenaral會計主任

account balancde結(jié)平的帳戶

account bill帳單

account books帳

account classification帳戶分類

account current往來帳

account form of balance sheet帳戶式資產(chǎn)負債表

account form of profit and loss statement帳戶式損益表

account payable應(yīng)付帳款

account receivable應(yīng)收帳款

account of payments支出表

account of receipts收入表

account title帳戶名稱，會計科目

accounting year或financial year會計年度

accounts payable ledger應(yīng)付款分類帳

Accounting period（會計期間）are related tospecific time periods,typically one year（通常是一年)

資產(chǎn)負債表：balance sheet可以不大寫b

利潤表：income statements(or statements of income)

利潤分配表：retained earnings

現(xiàn)金流量表：cash flows

部門稱謂

市場部Marketing

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(wù)Customer Service，例如客服員叫CSR，R for representative

人事部Human Resource

行政部Admin.

財務(wù)部Finance&Accounting

產(chǎn)品供應(yīng)Product Supply，例如產(chǎn)品調(diào)度員叫P S Planner

人員稱謂

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Manager

總經(jīng)理GM，General 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(wù)費Outsourcing fee

福利費Employee benefits/welfare

會議費Coferemce

加班餐費Special duties

市內(nèi)交通費Business traveling

通訊費Correspondence

電話費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Commission

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

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Adminisstrative expenses

職工工資Staff Salaries

修理費Repair charge

低值易耗攤銷Article of consumption

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/welfare

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

會議費Coferemce

聘請中介機構(gòu)費Intermediary organs

咨詢費Consult fees

訴訟費Legal cost

業(yè)務(wù)招待費Business entertainment

技術(shù)轉(zhuǎn)讓費Technology transfer fees

礦產(chǎn)資源補償費Mineral resources compensation 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(wù)費用Finance charge

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

帳目名詞

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Credit 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-term investments-stock

債券Short-term investments-corporate 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(yīng)收款A(yù)ccount receivable

應(yīng)收票據(jù)Note receivable

銀行承兌匯票Bank acceptance

商業(yè)承兌匯票Trade acceptance

應(yīng)收股利Dividend receivable

應(yīng)收利息Interest receivable

應(yīng)收賬款A(yù)ccount receivable

其他應(yīng)收款Other notes receivable

壞賬準備Bad debt reserves

預(yù)付賬款A(yù)dvance money

應(yīng)收補貼款Cover deficit by state subsidies of receivable

庫存資產(chǎn)Inventories

物資采購Supplies purchasing

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 commission basis

受托代銷商品Commissioned and sell 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(quán)投資Long-term investment on stocks

股票投資Investment on stocks

其他股權(quán)投資Other investment on stocks

長期債權(quán)投資Long-term investment on bonds

債券投資Investment on bonds

其他債權(quán)投資Other investment on bonds

長期投資減值準備Long-term investments depreciation reserves

股權(quán)投資減值準備Stock rights investment depreciation reserves

債權(quán)投資減值準備Bcreditor''s rights investment depreciation reserves

委托貸款Entrust loans

本金Principal

利息Interest

減值準備Depreciation reserves

固定資產(chǎn)Fixed assets

房屋Building

建筑物Structure

機器設(shè)備Machinery equipment

運輸設(shè)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Building/structure depreciation reserves

機器設(shè)備減值準備Machinery equipment depreciation reserves

工程物資Project goods and material

專用材料Special-purpose material

專用設(shè)備Special-purpose equipment

預(yù)付大型設(shè)備款Prepayments for equipment

為生產(chǎn)準備的工具及器具Preparative instruments and implement for fabricate

在建工程Construction-in-process

安裝工程Erection works

在安裝設(shè)備Erecting equipment-in-process

技術(shù)改造工程Technical innovation project

大修理工程General overhaul project

在建工程減值準備Construction-in-process depreciation reserves

固定資產(chǎn)清理Liquidation of fixed assets

無形資產(chǎn)Intangible assets

專利權(quán)Patents

非專利技術(shù)Non-Patents

商標權(quán)Trademarks,Trade names

著作權(quán)Copyrights

土地使用權(quán)Tenure

商譽Goodwill

無形資產(chǎn)減值準備Intangible Assets depreciation reserves

專利權(quán)減值準備Patent rights depreciation reserves

商標權(quán)減值準備trademark rights depreciation 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

待處理財產(chǎn)損溢Wait deal assets loss or income

待處理流動資產(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 or income

二、負債類Liability

短期負債Current liability

短期借款Short-term borrowing

應(yīng)付票據(jù)Notes payable

銀行承兌匯票Bank acceptance

商業(yè)承兌匯票Trade acceptance

應(yīng)付賬款A(yù)ccount payable

預(yù)收賬款Deposit received

代銷商品款Proxy sale goods revenue

應(yīng)付工資Accrued wages

應(yīng)付福利費Accrued welfarism

應(yīng)付股利Dividends payable

應(yīng)交稅金Tax payable

應(yīng)交增值稅value added tax payable

進項稅額Withholdings on VAT

已交稅金Paying tax

轉(zhuǎn)出未交增值稅Unpaid 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

出口抵減內(nèi)銷產(chǎn)品應(yīng)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(yīng)交營業(yè)稅Business tax payable

應(yīng)交消費稅Consumption tax payable

應(yīng)交資源稅Resources tax payable

應(yīng)交所得稅Income tax payable

應(yīng)交土地增值稅Increment tax on land value payable

應(yīng)交城市維護建設(shè)稅Tax for maintaining and building cities payable

應(yīng)交房產(chǎn)稅Housing property tax payable

應(yīng)交土地使用稅Tenure tax payable

應(yīng)交車船使用稅Vehicle and vessel usage license plate tax(VVULPT)payable

應(yīng)交個人所得稅Personal income tax payable

其他應(yīng)交款Other fund in conformity with paying

其他應(yīng)付款Other payables

預(yù)提費用Drawing expense in advance

其他負債Other liabilities

待轉(zhuǎn)資產(chǎn)價值Pending changerover assets value

預(yù)計負債Anticipation liabilities

長期負債Long-term Liabilities

長期借款Long-term loans

一年內(nèi)到期的長期借款Long-term loans due within one year

一年后到期的長期借款Long-term loans due over one year

應(yīng)付債券Bonds payable

債券面值Face value,Par value

債券溢價Premium on bonds

債券折價Discount on bonds

應(yīng)計利息Accrued interest

長期應(yīng)付款Long-term account payable

應(yīng)付融資租賃款A(yù)ccrued financial lease outlay

一年內(nèi)到期的長期應(yīng)付Long-term account payable due within one year

一年后到期的長期應(yīng)付Long-term account payable over one year

專項應(yīng)付款Special payable

一年內(nèi)到期的專項應(yīng)付Long-term special payable due within one year

一年后到期的專項應(yīng)付Long-term special payable over one year

遞延稅款Deferral taxes

三、所有者權(quán)益類OWNERS''EQUITY

資本Capita

實收資本(或股本)Paid-up capital(or stock)

實收資本Paicl-up capital

實收股本Paid-up stock

已歸還投資InvestmentReturned

公積

資本公積Capital reserve

資本(或股本)溢價Cpital(orStock)premium

接受捐贈非現(xiàn)金資產(chǎn)準備Receive non-cash donate reserve

股權(quán)投資準備Stock right investment reserves

撥款轉(zhuǎn)入Allocate 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 profits

利潤分配Profit distribution

其他轉(zhuǎn)入Other chengeover in

提取法定盈余公積Withdrawal legal surplus

提取法定公益金Withdrawal legal public 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

利潤歸還投資Profits capitalizad on return of investment

應(yīng)付優(yōu)先股股利Preferred Stock dividends payable

提取任意盈余公積Withdrawal other common accumulation fund

應(yīng)付普通股股利Common Stock dividends payable

轉(zhuǎn)作資本(或股本)的普通股股利CommonStock dividends change to assets(or stock)

未分配利潤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 manufacture

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(wù)費Outsourcing fee

福利費Employee benefits/welfare

會議費Coferemce

加班餐費Special duties

市內(nèi)交通費Business traveling

通訊費Correspondence

電話費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Commission

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(wù)成本Service costs

五、損益類Profit and loss

收入Income

業(yè)務(wù)收入OPERATING INCOME

主營業(yè)務(wù)收入Prime operating revenue

產(chǎn)品銷售收入Sales revenue

服務(wù)收入Service revenue

其他業(yè)務(wù)收入Other operating revenue

材料銷售Sales materials

包裝物出租Wrappage lease

出讓資產(chǎn)使用權(quán)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Long-term 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

處置固定資產(chǎn)凈收益Net income on disposal of fixed assets

出售無形資產(chǎn)收益Income on sales of intangible assets

固定資產(chǎn)盤盈Fixed assets inventory profit

罰款凈收入Net amercement income

支出Outlay

業(yè)務(wù)支出Revenue charges

主營業(yè)務(wù)成本Operating costs

產(chǎn)品銷售成本Cost of goods sold

服務(wù)成本Cost of service

主營業(yè)務(wù)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(shè)稅Tax for maintaining and building cities

資源稅Resources tax

土地增值稅Increment tax on land value

其他業(yè)務(wù)支出Other business expense

銷售其他材料成本Other cost of material sale

其他勞務(wù)成本Other cost of service

其他業(yè)務(wù)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 premium

展覽費Exhibition fees

廣告費Advertising fees

管理費用Adminisstrative expenses

職工工資Staff Salaries

修理費Repair charge

低值易耗攤銷Article of consumption

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/welfare

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

會議費Coferemce

聘請中介機構(gòu)費Intermediary organs

咨詢費Consult fees

訴訟費Legal cost

業(yè)務(wù)招待費Business entertainment

技術(shù)轉(zhuǎn)讓費Technology transfer fees

礦產(chǎn)資源補償費Mineral resources compensation 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(wù)費用Finance charge

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

營業(yè)外支出Nonbusiness expenditure

捐贈支出Donation outlay

減值準備金Depreciation reserves

非常損失Extraordinary loss

處理固定資產(chǎn)凈損失Net loss on disposal of fixed assets

出售無形資產(chǎn)損失Loss on sales of intangible assets

固定資產(chǎn)盤虧Fixed assets inventory loss

債務(wù)重組損失Loss on arrangement

罰款支出Amercement outlay

所得稅Income tax

以前年度損益調(diào)整Prior year income adjustment

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