會(huì)計(jì)常用英語(yǔ)詞匯

1、會(huì)計(jì)常英語(yǔ)詞匯序號(hào)中文 and ENGLISH1，部門(mén)的稱(chēng)謂1市場(chǎng)部Marketing2銷(xiāo)售部 Sales Department （也有其它講法，如寶潔公司銷(xiāo)售部叫客戶生意發(fā)展部CBD）3客戶服務(wù)Customer Service ，例如客服員叫CSR，R for representative4人事部 Human Resource5行政部 Admin.6財(cái)務(wù)部 Finance & Accounting7產(chǎn)品供應(yīng) Product Supply，例如產(chǎn)品調(diào)度員叫P SPlanner2，人員的稱(chēng)謂8助理 Assistant9秘書(shū) secretary10前臺(tái)接待小姐 Receptionist11

2、文員 clerk ，如會(huì)計(jì)文員為Accounting Clerk12主任supervisor13經(jīng)理Manager14總經(jīng)理 GM，General Manager15入場(chǎng)費(fèi)admission16運(yùn)費(fèi)freight17小費(fèi)tip18學(xué)費(fèi)tuition19價(jià)格，代價(jià)charge3，費(fèi)用的稱(chēng)謂20制造費(fèi)用 Manufacturing overhead21材料費(fèi) Materials22管理人員工資 Executive Salaries23獎(jiǎng)金 Wages24退職金 Retirement allowance25補(bǔ)貼 Bonus26外保勞務(wù)費(fèi) Outsourcing fee27福利費(fèi) Employee b

3、enefits/welfare28會(huì)議費(fèi) Coferemce29加班餐費(fèi) Special duties30市內(nèi)交通費(fèi) Business traveling31通訊費(fèi) Correspondence32電話費(fèi) Correspondence33水電取暖費(fèi) Water and Steam34稅費(fèi) Taxes and dues35租賃費(fèi) Rent36管理費(fèi) Maintenance37車(chē)輛維護(hù)費(fèi) Vehicles maintenance38油料費(fèi) Vehicles maintenance39培訓(xùn)費(fèi) Education and training40接待費(fèi) Entertainment41圖書(shū)、印刷費(fèi) Book

4、s and printing42運(yùn)費(fèi) Transpotation43保險(xiǎn)費(fèi) Insurance premium44支付手續(xù)費(fèi) Commission45雜費(fèi) Sundry charges46折舊費(fèi) Depreciation expense47機(jī)物料消耗 Article of consumption48勞動(dòng)保護(hù)費(fèi) Labor protection fees49總監(jiān)Director50總會(huì)計(jì)師 Finance Controller 51高級(jí) Senior 如高級(jí)經(jīng)理為Senior Manager52營(yíng)業(yè)費(fèi)用 Operating expenses53代銷(xiāo)手續(xù)費(fèi) Consignment commissi

5、on charge54運(yùn)雜費(fèi) Transpotation55保險(xiǎn)費(fèi) Insurance premium56展覽費(fèi) Exhibition fees57廣告費(fèi) Advertising fees58管理費(fèi)用 Adminisstrative expenses59職工工資 Staff Salaries60修理費(fèi) Repair charge61低值易耗攤銷(xiāo) Article of consumption62辦公費(fèi) Office allowance63差旅費(fèi) Travelling expense64工會(huì)經(jīng)費(fèi) Labour union expenditure65研究與開(kāi)發(fā)費(fèi) Research and devel

6、opment expense66福利費(fèi) Employee benefits/welfare67職工教育經(jīng)費(fèi) Personnel education68待業(yè)保險(xiǎn)費(fèi) Unemployment insurance69勞動(dòng)保險(xiǎn)費(fèi) Labour insurance70醫(yī)療保險(xiǎn)費(fèi) Medical insurance71會(huì)議費(fèi) Coferemce72聘請(qǐng)中介機(jī)構(gòu)費(fèi) Intermediary organs73咨詢費(fèi) Consult fees74訴訟費(fèi) Legal cost75業(yè)務(wù)招待費(fèi) Business entertainment76技術(shù)轉(zhuǎn)讓費(fèi) Technology transfer fees77礦產(chǎn)資源補(bǔ)償

7、費(fèi) Mineral resources compensation fees78排污費(fèi) Pollution discharge fees79房產(chǎn)稅 Housing property tax80車(chē)船使用稅 Vehicle and vessel usage license plate tax(VVULPT)81土地使用稅 Tenure tax82印花稅 Stamp tax83財(cái)務(wù)費(fèi)用 Finance charge84利息支出 Interest exchange85匯兌損失 Foreign exchange loss86各項(xiàng)手續(xù)費(fèi) Charge for trouble87各項(xiàng)專(zhuān)門(mén)借款費(fèi)用 Specia

8、l-borrowing cost帳目名詞88一、 資產(chǎn)類(lèi) Assets89流動(dòng)資產(chǎn) Current assets90貨幣資金 Cash and cash equivalents91現(xiàn)金 Cash92銀行存款 Cash in bank93其他貨幣資金 Other cash and cash equivalents94外埠存款 Other city Cash in bank95銀行本票 Cashier''s cheque96銀行匯票 Bank draft97信用卡 Credit card98信用證保證金 L/C Guarantee deposits99存出投資款 Refundabl

9、e deposits100短期投資 Short-term investments101股票 Short-term investments - stock102債券 Short-term investments - corporate bonds103基金 Short-term investments - corporate funds104其他 Short-term investments - other105短期投資跌價(jià)準(zhǔn)備 Short-term investments falling price reserves106應(yīng)收款 Account receivable107應(yīng)收票據(jù) Note r

10、eceivable108銀行承兌匯票 Bank acceptance109商業(yè)承兌匯票 Trade acceptance110應(yīng)收股利 Dividend receivable111應(yīng)收利息 Interest receivable112應(yīng)收賬款 Account receivable113其他應(yīng)收款 Other notes receivable114壞賬準(zhǔn)備 Bad debt reserves115預(yù)付賬款 Advance money116應(yīng)收補(bǔ)貼款 Cover deficit by state subsidies of receivable117庫(kù)存資產(chǎn) Inventories118物資采購(gòu) S

11、upplies purchasing119原材料 Raw materials120包裝物 Wrappage121低值易耗品 Low-value consumption goods122材料成本差異 Materials cost variance123自制半成品 Semi-Finished goods124庫(kù)存商品 Finished goods125商品進(jìn)銷(xiāo)差價(jià) Differences between purchasing and selling price126委托加工物資 Work in process - outsourced127委托代銷(xiāo)商品 Trust to and sell the

12、goods on a commission basis128受托代銷(xiāo)商品 Commissioned and sell the goods on a commission basis129存貨跌價(jià)準(zhǔn)備 Inventory falling price reserves130分期收款發(fā)出商品 Collect money and send out the goods by stages131待攤費(fèi)用 Deferred and prepaid expenses132長(zhǎng)期投資 Long-term investment133長(zhǎng)期股權(quán)投資 Long-term investment on stocks134股票

13、投資 Investment on stocks135其他股權(quán)投資 Other investment on stocks136長(zhǎng)期債權(quán)投資 Long-term investment on bonds137債券投資 Investment on bonds138其他債權(quán)投資 Other investment on bonds139長(zhǎng)期投資減值準(zhǔn)備 Long-term investments depreciation reserves140股權(quán)投資減值準(zhǔn)備 Stock rights investment depreciation reserves141債權(quán)投資減值準(zhǔn)備 Bcreditor'&#

14、39;s rights investment depreciation reserves142委托貸款 Entrust loans143本金 Principal144利息 Interest145減值準(zhǔn)備 Depreciation reserves146固定資產(chǎn) Fixed assets147房屋 Building148建筑物 Structure149機(jī)器設(shè)備 Machinery equipment150運(yùn)輸設(shè)備 Transportation facilities151工具器具 Instruments and implement152累計(jì)折舊 Accumulated depreciation15

15、3固定資產(chǎn)減值準(zhǔn)備 Fixed assets depreciation reserves154房屋、建筑物減值準(zhǔn)備 Building/structure depreciation reserves155機(jī)器設(shè)備減值準(zhǔn)備 Machinery equipment depreciation reserves156工程物資 Project goods and material157專(zhuān)用材料 Special-purpose material158專(zhuān)用設(shè)備 Special-purpose equipment159預(yù)付大型設(shè)備款 Prepayments for equipment160為生產(chǎn)準(zhǔn)備的工具及器具

16、 Preparative instruments and implement for fabricate161在建工程 Construction-in-process162安裝工程 Erection works163在安裝設(shè)備 Erecting equipment-in-process164技術(shù)改造工程 Technical innovation project165大修理工程 General overhaul project166在建工程減值準(zhǔn)備 Construction-in-process depreciation reserves167固定資產(chǎn)清理 Liquidation of fixe

17、d assets168無(wú)形資產(chǎn) Intangible assets169專(zhuān)利權(quán) Patents170非專(zhuān)利技術(shù) Non-Patents171商標(biāo)權(quán) Trademarks, Trade names172著作權(quán) Copyrights173土地使用權(quán) Tenure174商譽(yù) Goodwill175無(wú)形資產(chǎn)減值準(zhǔn)備 Intangible Assets depreciation reserves176專(zhuān)利權(quán)減值準(zhǔn)備 Patent rights depreciation reserves177商標(biāo)權(quán)減值準(zhǔn)備 trademark rights depreciation reserves178未確認(rèn)融資費(fèi)用

18、Unacknowledged financial charges179待處理財(cái)產(chǎn)損溢 Wait deal assets loss or income180待處理財(cái)產(chǎn)損溢 Wait deal assets loss or income181待處理流動(dòng)資產(chǎn)損溢 Wait deal intangible assets loss or income182待處理固定資產(chǎn)損溢 Wait deal fixed assets loss or income183184二、負(fù)債類(lèi) Liability185186短期負(fù)債 Current liability187短期借款 Short-term borrowing18

19、8應(yīng)付票據(jù) Notes payable189銀行承兌匯票 Bank acceptance190商業(yè)承兌匯票 Trade acceptance191應(yīng)付賬款 Account payable192預(yù)收賬款 Deposit received193代銷(xiāo)商品款 Proxy sale goods revenue194應(yīng)付工資 Accrued wages195應(yīng)付福利費(fèi) Accrued welfarism196應(yīng)付股利 Dividends payable197應(yīng)交稅金 Tax payable198應(yīng)交增值稅 value added tax payable199進(jìn)項(xiàng)稅額 Withholdings on VAT

20、200已交稅金 Paying tax201轉(zhuǎn)出未交增值稅 Unpaid VAT changeover202減免稅款 Tax deduction203銷(xiāo)項(xiàng)稅額 Substituted money on VAT204出口退稅 Tax reimbursement for export205進(jìn)項(xiàng)稅額轉(zhuǎn)出 Changeover withnoldings on VAT206出口抵減內(nèi)銷(xiāo)產(chǎn)品應(yīng)納稅額 Export deduct domestic sales goods tax207轉(zhuǎn)出多交增值稅 Overpaid VAT changeover208未交增值稅 Unpaid VAT209應(yīng)交營(yíng)業(yè)稅 Busin

21、ess tax payable210應(yīng)交消費(fèi)稅 Consumption tax payable211應(yīng)交資源稅 Resources tax payable212應(yīng)交所得稅 Income tax payable213應(yīng)交土地增值稅 Increment tax on land value payable214應(yīng)交城市維護(hù)建設(shè)稅 Tax for maintaining and building cities215payable216應(yīng)交房產(chǎn)稅 Housing property tax payable217應(yīng)交土地使用稅 Tenure tax payable218應(yīng)交車(chē)船使用稅 Vehicle and

22、 vessel usage license plate219tax(VVULPT) payable220應(yīng)交個(gè)人所得稅 Personal income tax payable221其他應(yīng)交款 Other fund in conformity with paying222其他應(yīng)付款 Other payables223預(yù)提費(fèi)用 Drawing expense in advance224其他負(fù)債 Other liabilities225待轉(zhuǎn)資產(chǎn)價(jià)值 Pending changerover assets value226預(yù)計(jì)負(fù)債 Anticipation liabilities227長(zhǎng)期負(fù)債 Long

23、-term Liabilities228長(zhǎng)期借款 Long-term loans229一年內(nèi)到期的長(zhǎng)期借款 Long-term loans due within one year230一年后到期的長(zhǎng)期借款 Long-term loans due over one year231應(yīng)付債券 Bonds payable232債券面值 Face value, Par value233債券溢價(jià) Premium on bonds234債券折價(jià) Discount on bonds235應(yīng)計(jì)利息 Accrued interest236長(zhǎng)期應(yīng)付款 Long-term account payable237應(yīng)付融資

24、租賃款 Accrued financial lease outlay238一年內(nèi)到期的長(zhǎng)期應(yīng)付 Long-term account payable due within one year239一年后到期的長(zhǎng)期應(yīng)付 Long-term account payable over one year240專(zhuān)項(xiàng)應(yīng)付款 Special payable241一年內(nèi)到期的專(zhuān)項(xiàng)應(yīng)付 Long-term special payable due within one year242一年后到期的專(zhuān)項(xiàng)應(yīng)付 Long-term special payable over one year243遞延稅款 Deferral t

25、axes244所有者權(quán)益類(lèi) OWNERS'' EQUITY245資本 Capita246實(shí)收資本(或股本) Paid-up capital(or stock)247實(shí)收資本 Paicl-up capital248實(shí)收股本 Paid-up stock249已歸還投資 Investment Returned公積250資本公積 Capital reserve251資本(或股本)溢價(jià) Cpital(or Stock) premium252接受捐贈(zèng)非現(xiàn)金資產(chǎn)準(zhǔn)備 Receive non-cash donate reserve253股權(quán)投資準(zhǔn)備 Stock right investment

26、 reserves254撥款轉(zhuǎn)入 Allocate sums changeover in255外幣資本折算差額 Foreign currency capital256其他資本公積 Other capital reserve257盈余公積 Surplus reserves258法定盈余公積 Legal surplus259任意盈余公積 Free surplus reserves260法定公益金 Legal public welfare fund261儲(chǔ)備基金 Reserve fund262企業(yè)發(fā)展基金 Enterprise expension fund263利潤(rùn)歸還投資 Profits capi

27、talizad on return of investment264利潤(rùn) Profits265本年利潤(rùn) Current year profits266利潤(rùn)分配 Profit distribution267其他轉(zhuǎn)入 Other chengeover in268提取法定盈余公積 Withdrawal legal surplus269提取法定公益金 Withdrawal legal public welfare funds270提取儲(chǔ)備基金 Withdrawal reserve fund271提取企業(yè)發(fā)展基金 Withdrawal reserve for business expansion272提

28、取職工獎(jiǎng)勵(lì)及福利基金 Withdrawal staff and workers'' bonus and welfare fund273利潤(rùn)歸還投資 Profits capitalizad on return of investment274應(yīng)付優(yōu)先股股利 Preferred Stock dividends payable275提取任意盈余公積 Withdrawal other common accumulation fund276應(yīng)付普通股股利 Common Stock dividends payable277轉(zhuǎn)作資本(或股本)的普通股股利 Common Stock divid

29、ends change to assets(or stock)未分配利潤(rùn) Undistributed profit278四、成本類(lèi) Cost279生產(chǎn)成本 Cost of manufacture280基本生產(chǎn)成本 Base cost of manufacture281輔助生產(chǎn)成本 Auxiliary cost of manufacture282制造費(fèi)用 Manufacturing overhead283材料費(fèi) Materials284管理人員工資 Executive Salaries285獎(jiǎng)金 Wages286退職金 Retirement allowance287補(bǔ)貼 Bonus288外保勞務(wù)

30、費(fèi) Outsourcing fee289福利費(fèi) Employee benefits/welfare290會(huì)議費(fèi) Coferemce291加班餐費(fèi) Special duties292市內(nèi)交通費(fèi) Business traveling293通訊費(fèi) Correspondence294電話費(fèi) Correspondence295水電取暖費(fèi) Water and Steam296稅費(fèi) Taxes and dues297租賃費(fèi) Rent298管理費(fèi) Maintenance299車(chē)輛維護(hù)費(fèi) Vehicles maintenance300油料費(fèi) Vehicles maintenance301培訓(xùn)費(fèi) Educatio

31、n and training302接待費(fèi) Entertainment303圖書(shū)、印刷費(fèi) Books and printing304運(yùn)費(fèi) Transpotation305保險(xiǎn)費(fèi) Insurance premium306支付手續(xù)費(fèi) Commission307雜費(fèi) Sundry charges308折舊費(fèi) Depreciation expense309機(jī)物料消耗 Article of consumption310勞動(dòng)保護(hù)費(fèi) Labor protection fees311季節(jié)性停工損失 Loss on seasonality cessation312勞務(wù)成本 Service costs313五、損益

32、類(lèi) Profit and loss314收入 Income315業(yè)務(wù)收入 OPERATING INCOME316主營(yíng)業(yè)務(wù)收入 Prime operating revenue317產(chǎn)品銷(xiāo)售收入 Sales revenue318服務(wù)收入 Service revenue319其他業(yè)務(wù)收入 Other operating revenue320材料銷(xiāo)售 Sales materials321代購(gòu)代售322包裝物出租 Wrappage lease323出讓資產(chǎn)使用權(quán)收入 Remise right of assets revenue324返還所得稅 Reimbursement of income tax325

33、其他收入 Other revenue326投資收益 Investment income327短期投資收益 Current investment income328長(zhǎng)期投資收益 Long-term investment income329計(jì)提的委托貸款減值準(zhǔn)備 Withdrawal of entrust loans reserves330補(bǔ)貼收入 Subsidize revenue331國(guó)家扶持補(bǔ)貼收入 Subsidize revenue from country332其他補(bǔ)貼收入 Other subsidize revenue333營(yíng)業(yè)外收入 NON-OPERATING INCOME334非貨

34、幣性交易收益 Non-cash deal income335現(xiàn)金溢余 Cash overage336處置固定資產(chǎn)凈收益 Net income on disposal of fixed assets337出售無(wú)形資產(chǎn)收益 Income on sales of intangible assets338固定資產(chǎn)盤(pán)盈 Fixed assets inventory profit339罰款凈收入 Net amercement income340支出 Outlay341業(yè)務(wù)支出 Revenue charges342主營(yíng)業(yè)務(wù)成本 Operating costs343產(chǎn)品銷(xiāo)售成本 Cost of goods s

35、old344服務(wù)成本 Cost of service345主營(yíng)業(yè)務(wù)稅金及附加 Tax and associate charge346營(yíng)業(yè)稅 Sales tax347消費(fèi)稅 Consumption tax348城市維護(hù)建設(shè)稅 Tax for maintaining and building cities349資源稅 Resources tax350土地增值稅 Increment tax on land value3515405 其他業(yè)務(wù)支出 Other business expense352銷(xiāo)售其他材料成本 Other cost of material sale353其他勞務(wù)成本 Other cost of service354其他業(yè)務(wù)稅金及附加費(fèi) Other tax and associate charge355費(fèi)用 Expenses356營(yíng)業(yè)費(fèi)用 Operating expenses357代銷(xiāo)手續(xù)費(fèi) Consignment commission charge358運(yùn)雜費(fèi) Transpotation359保險(xiǎn)費(fèi) Insurance premium360展覽費(fèi) Exhibition fees361廣告費(fèi) Advertising fees362管理費(fèi)用 Admin