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      1. 會計(jì)英語詞匯

        時(shí)間:2020-09-24 08:52:28 英語詞匯 我要投稿

        會計(jì)英語詞匯匯總

          作為一名會計(jì)要掌握的英語詞匯較多,下面小編整理了會計(jì)英語詞匯,希望對大家有幫助!

        會計(jì)英語詞匯匯總

          常用

          accountant genaral 會計(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,會計(jì)科目

          accounting year 或financial year 會計(jì)年度

          accounts payable ledger 應(yīng)付款分類帳

          Accounting period(會計(jì)期間)

          are related to specific 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

          利潤表: income statements (or statements of income)

          利潤分配表:retained earnings

          現(xiàn)金流量表:cash flows

          1、部門的.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(cái)務(wù)部 Finance & Accounting

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

          2、人員的稱謂

          助理 Assistant

          秘書 secretary

          前臺接待小姐 Receptionist

          文員 clerk ,如會計(jì)文員為AccountingClerk

          主任 supervisor

          經(jīng)理 Manager

          總經(jīng)理 GM,General Manager

          3、費(fèi)用

          入場費(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

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

          總監(jiān)Director

          總會計(jì)師 Finance Controller

          高級 Senior 如高級經(jīng)理為 SeniorManager

          營業(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

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

          醫(yī)療保險(xiǎn)費(fèi) Medical insurance

          會議費(fèi) Coferemce

          聘請中介機(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

          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(jià)準(zhǔn)備 Short—term investments falling price reserves

          應(yīng)收款 Account 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 Account receivable

          其他應(yīng)收款 Other notes receivable

          壞賬準(zhǔn)備 Bad debt reserves

          預(yù)付賬款 Advance money

          應(yīng)收補(bǔ)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(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(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 Account 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

          長期負(fù)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(jià) Premium on bonds

          債券折價(jià) Discount on bonds

          應(yīng)計(jì)利息 Accrued interest

          長期應(yīng)付款 Long—term account payable

          應(yīng)付融資租賃款 Accrued 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(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 Investment Returned

          資本公積 Capital reserve

          資本(或股本)溢價(jià) Cpital(or Stock) premium

          接受捐贈非現(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 Common Stock 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(fèi)用 Manufacturing overhead

          材料費(fèi) Materials

          管理人員工資 Executive Salaries

          獎金 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

          代購代售

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

          補(bǔ)貼收入 Subsidize revenue

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

          其他補(bǔ)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(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

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

          醫(yī)療保險(xiǎn)費(fèi) Medical insurance

          會議費(fèi) Coferemce

          聘請中介機(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

          營業(yè)外支出 Nonbusiness expenditure

          捐贈支出 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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