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常用

accountantgenaral會(huì)計(jì)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(fù)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(huì)計(jì)科目

accounting year或financial year會(huì)計(jì)年度

accounts payable ledger應(yīng)付款分類帳

Accounting period（會(huì)計(jì)期間）are related tospecific time periods,typically one year（通常是一年)

資產(chǎn)負(fù)債表：balance sheet可以不大寫b

利潤(rùn)表：income statements(or statements of income)

利潤(rùn)分配表：retained earnings

現(xiàn)金流量表：cash flows

部門稱謂

市場(chǎng)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(cái)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(tái)接待小姐Receptionist

文員clerk，如會(huì)計(jì)文員為Accounting Clerk

主任supervisor

經(jīng)理Manager

總經(jīng)理GM，General Manager

入場(chǎng)費(fèi)admission

運(yùn)費(fèi)freight

小費(fèi)tip

學(xué)費(fèi)tuition

價(jià)格，代價(jià)charge

制造費(fèi)用Manufacturing overhead

材料費(fèi)Materials

管理人員工資Executive Salaries

獎(jiǎng)金Wages

退職金Retirement allowance

補(bǔ)貼Bonus

外保勞務(wù)費(fèi)Outsourcing fee

福利費(fèi)Employee benefits/welfare

會(huì)議費(fèi)Coferemce

加班餐費(fèi)Special duties

市內(nèi)交通費(fèi)Business traveling

通訊費(fèi)Correspondence

電話費(fèi)Correspondence

水電取暖費(fèi)Water and Steam

稅費(fèi)Taxes and dues

租賃費(fèi)Rent

管理費(fèi)Maintenance

車輛維護(hù)費(fèi)Vehicles maintenance

油料費(fèi)Vehicles maintenance

培訓(xùn)費(fèi)Education and training

接待費(fèi)Entertainment

圖書、印刷費(fèi)Books and printing

運(yùn)費(fèi)Transpotation

保險(xiǎn)費(fèi)Insurance premium

支付手續(xù)費(fèi)Commission

雜費(fèi)Sundry charges

折舊費(fèi)Depreciation expense

機(jī)物料消耗Article of consumption

勞動(dòng)保護(hù)費(fèi)Labor protection fees

總監(jiān)Director

總會(huì)計(jì)師Finance Controller

高級(jí)Senior如高級(jí)經(jīng)理為Senior Manager

營(yíng)業(yè)費(fèi)用Operating expenses

代銷手續(xù)費(fèi)Consignment commission charge

運(yùn)雜費(fèi)Transpotation

保險(xiǎn)費(fèi)Insurance premium

展覽費(fèi)Exhibition fees

廣告費(fèi)Advertising fees

管理費(fèi)用Adminisstrative expenses

職工工資Staff Salaries

修理費(fèi)Repair charge

低值易耗攤銷Article of consumption

辦公費(fèi)Office allowance

差旅費(fèi)Travelling expense

工會(huì)經(jīng)費(fèi)Labour union expenditure

研究與開發(fā)費(fèi)Research and development expense

福利費(fèi)Employee benefits/welfare

職工教育經(jīng)費(fèi)Personnel education

待業(yè)保險(xiǎn)費(fèi)Unemployment insurance

勞動(dòng)保險(xiǎn)費(fèi)Labour insurance

醫(yī)療保險(xiǎn)費(fèi)Medical insurance

會(huì)議費(fèi)Coferemce

聘請(qǐng)中介機(jī)構(gòu)費(fèi)Intermediary organs

咨詢費(fèi)Consult fees

訴訟費(fèi)Legal cost

業(yè)務(wù)招待費(fèi)Business entertainment

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

礦產(chǎn)資源補(bǔ)償費(fèi)Mineral resources compensation fees

排污費(fèi)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(cái)務(wù)費(fèi)用Finance charge

利息支出Interest exchange

匯兌損失Foreign exchange loss

各項(xiàng)手續(xù)費(fèi)Charge for trouble

各項(xiàng)專門借款費(fèi)用Special-borrowing cost

帳目名詞

一、資產(chǎn)類Assets

流動(dòng)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(jià)準(zhǔn)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(zhǔn)備Bad debt reserves

預(yù)付賬款A(yù)dvance money

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

庫(kù)存資產(chǎn)Inventories

物資采購(gòu)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(kù)存商品Finished goods

商品進(jìn)銷差價(jià)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(jià)準(zhǔn)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(fèi)用Deferred and prepaid expenses

長(zhǎng)期投資Long-term investment

長(zhǎng)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(zhǎng)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(zhǎng)期投資減值準(zhǔn)備Long-term investments depreciation reserves

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

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

委托貸款Entrust loans

本金Principal

利息Interest

減值準(zhǔn)備Depreciation reserves

固定資產(chǎn)Fixed assets

房屋Building

建筑物Structure

機(jī)器設(shè)備Machinery equipment

運(yùn)輸設(shè)備Transportation facilities

工具器具Instruments and implement

累計(jì)折舊Accumulated depreciation

固定資產(chǎn)減值準(zhǔn)備Fixed assets depreciation reserves

房屋、建筑物減值準(zhǔn)備Building/structure depreciation reserves

機(jī)器設(shè)備減值準(zhǔn)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(zhǔn)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(zhǔn)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(biāo)權(quán)Trademarks,Trade names

著作權(quán)Copyrights

土地使用權(quán)Tenure

商譽(yù)Goodwill

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

專利權(quán)減值準(zhǔn)備Patent rights depreciation reserves

商標(biāo)權(quán)減值準(zhǔn)備trademark rights depreciation reserves

未確認(rèn)融資費(fèi)用Unacknowledged financial charges

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

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

待處理流動(dòng)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(fù)債類Liability

短期負(fù)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(fèi)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(jìn)項(xiàng)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(xiàng)稅額Substituted money on VAT

出口退稅Tax reimbursement for export

進(jìn)項(xiàng)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(yíng)業(yè)稅Business tax payable

應(yīng)交消費(fèi)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(hù)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(gè)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(fèi)用Drawing expense in advance

其他負(fù)債Other liabilities

待轉(zhuǎn)資產(chǎn)價(jià)值Pending changerover assets value

預(yù)計(jì)負(fù)債Anticipation liabilities

長(zhǎng)期負(fù)債Long-term Liabilities

長(zhǎng)期借款Long-term loans

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

一年后到期的長(zhǎng)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(jià)Premium on bonds

債券折價(jià)Discount on bonds

應(yīng)計(jì)利息Accrued interest

長(zhǎng)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(zhǎng)期應(yīng)付Long-term account payable due within one year

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

專項(xiàng)應(yīng)付款Special payable

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

一年后到期的專項(xiàng)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(shí)收資本(或股本)Paid-up capital(or stock)

實(shí)收資本Paicl-up capital

實(shí)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(jià)Cpital(orStock)premium

接受捐贈(zèng)非現(xiàn)金資產(chǎn)準(zhǔn)備Receive non-cash donate reserve

股權(quán)投資準(zhǔn)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(chǔ)備基金Reserve fund

企業(yè)發(fā)展基金Enterprise expension fund

利潤(rùn)歸還投資Profits capitalizad on return of investment

利潤(rùn)Profits

本年利潤(rùn)C(jī)urrent year profits

利潤(rùn)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(chǔ)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(jiǎng)勵(lì)及福利基金Withdrawal staff and workers''bonus and welfare fund

利潤(rùn)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(rùn)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(fèi)用Manufacturing overhead

材料費(fèi)Materials

管理人員工資Executive Salaries

獎(jiǎng)金Wages

退職金Retirement allowance

補(bǔ)貼Bonus

外保勞務(wù)費(fèi)Outsourcing fee

福利費(fèi)Employee benefits/welfare

會(huì)議費(fèi)Coferemce

加班餐費(fèi)Special duties

市內(nèi)交通費(fèi)Business traveling

通訊費(fèi)Correspondence

電話費(fèi)Correspondence

水電取暖費(fèi)Water and Steam

稅費(fèi)Taxes and dues

租賃費(fèi)Rent

管理費(fèi)Maintenance

車輛維護(hù)費(fèi)Vehicles maintenance

油料費(fèi)Vehicles maintenance

培訓(xùn)費(fèi)Education and training

接待費(fèi)Entertainment

圖書、印刷費(fèi)Books and printing

運(yùn)費(fèi)Transpotation

保險(xiǎn)費(fèi)Insurance premium

支付手續(xù)費(fèi)Commission

雜費(fèi)Sundry charges

折舊費(fèi)Depreciation expense

機(jī)物料消耗Article of consumption

勞動(dòng)保護(hù)費(fèi)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(yíng)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(zhǎng)期投資收益Long-term investment income

計(jì)提的委托貸款減值準(zhǔn)備Withdrawal of entrust loans reserves

補(bǔ)貼收入Subsidize revenue

國(guó)家扶持補(bǔ)貼收入Subsidize revenue from country

其他補(bǔ)貼收入Other subsidize revenue

營(yíng)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(yíng)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(yíng)業(yè)務(wù)稅金及附加Tax and associate charge

營(yíng)業(yè)稅Sales tax

消費(fèi)稅Consumption tax

城市維護(hù)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(fèi)Other tax and associate charge

費(fèi)用Expenses

營(yíng)業(yè)費(fèi)用Operating expenses

代銷手續(xù)費(fèi)Consignment commission charge

運(yùn)雜費(fèi)Transpotation

保險(xiǎn)費(fèi)Insurance premium

展覽費(fèi)Exhibition fees

廣告費(fèi)Advertising fees

管理費(fèi)用Adminisstrative expenses

職工工資Staff Salaries

修理費(fèi)Repair charge

低值易耗攤銷Article of consumption

辦公費(fèi)Office allowance

差旅費(fèi)Travelling expense

工會(huì)經(jīng)費(fèi)Labour union expenditure

研究與開發(fā)費(fèi)Research and development expense

福利費(fèi)Employee benefits/welfare

職工教育經(jīng)費(fèi)Personnel education

待業(yè)保險(xiǎn)費(fèi)Unemployment insurance

勞動(dòng)保險(xiǎn)費(fèi)Labour insurance

醫(yī)療保險(xiǎn)費(fèi)Medical insurance

會(huì)議費(fèi)Coferemce

聘請(qǐng)中介機(jī)構(gòu)費(fèi)Intermediary organs

咨詢費(fèi)Consult fees

訴訟費(fèi)Legal cost

業(yè)務(wù)招待費(fèi)Business entertainment

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

礦產(chǎn)資源補(bǔ)償費(fèi)Mineral resources compensation fees

排污費(fèi)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(cái)務(wù)費(fèi)用Finance charge

利息支出Interest exchange

匯兌損失Foreign exchange loss

各項(xiàng)手續(xù)費(fèi)Charge for trouble

各項(xiàng)專門借款費(fèi)用Special-borrowing cost

營(yíng)業(yè)外支出Nonbusiness expenditure

捐贈(zèng)支出Donation outlay

減值準(zhǔn)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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