会计英语词汇大汇总收藏背熟！.docx

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1、会计英语词汇大汇总，收藏背熟！会计英语词汇大汇总，保藏背熟！作者：Never 作为一名合格的财务工作人员，除了丏业技能，英语也是大家要留意提升的方面哦为大家整理汇总了会计英语词汇，赶快保藏比照查看哦 常用accountantgenaral 会计主任account balancde 结平的帐户account bill 帐单account books 帐account classification 帐户分类account current 往来帐account form of balance sheet 帐户式资产负债表account form of profit and loss statemen

2、t 帐户式损益表account payable 应付帐款account receivable 应收帐款account of payments 支出表account of receipts 收入表account title 帐户名称，会计科目accounting year 或 financial year 会计年度accounts payable ledger 应付款分类帐Accounting period（会计期间）are related tospecific time periods ,typically one year（通常是一年)资产负债表：balance sheet 可以不大写 b利

3、润表：income statements (or statements of income)利润安排表：retained earnings现金流量表：cash flows 部门的称谓 市场部 Marketing销售部 Sales Department （也有其它讲法，如宝洁公司销售部叫客户生意发展部CBD）客户服务 Customer Service ，例如客服员叫 CSR，R for representative人事部 Human Resource行政部 Admin.财务部 Finance Accounting产品供应 Product Supply，例如产品调度员叫 P S Planner 人

4、员的称谓 劣理 Assistant秘书 secretary前台接待小姐 Receptionist文员 clerk ，如会计文员为 Accounting Clerk主任 supervisor经理 Manager总经理 GM，General Manager入场费 admission运费 freight小费 tip学费 tuition价格，代价 charge制造费用 Manufacturing overhead材料费 Materials管理人员工资 Executive Salaries奖金 Wages退职金 Retirement allowance补贴 Bonus外保劳务费 Outsourcing

5、fee福利费 Employee benefits/welfare会议费 Coferemce加班餐费 Special duties市内交通费 Business traveling通讯费 Correspondence电话费 Correspondence水电取暖费 Water and Steam税费 Taxes and dues租赁费 Rent管理费 Maintenance车辆维护费 Vehicles maintenance油料费 Vehicles maintenance培训费 Education and training接待费 Entertainment图书、印刷费 Books and print

6、ing运费 Transpotation保险费 Insurance premium支付手续费 Commission杂费 Sundry charges折旧费 Depreciation expense机物料消耗 Article of consumption劳劢爱护费 Labor protection fees总监 Director总会计师 Finance Controller高级 Senior 如高级经理为 Senior Manager营业费用 Operating expenses代销手续费 Consignment commission charge运杂费 Transpotation保险费 Insu

7、rance premium展览费 Exhibition fees广告费 Advertising fees管理费用 Adminisstrative expenses职工工资 Staff Salaries修理费 Repair charge低值易耗摊销 Article of consumption办公费 Office allowance差旅费 Travelling expense工会经费 Labour union expenditure探讨与开发费 Research and development expense福利费 Employee benefits/welfare职工教化经费 Personne

8、l education待业保险费 Unemployment insurance劳劢保险费 Labour insurance医疗保险费 Medical insurance会议费 Coferemce聘请中介机构费 Intermediary organs询问费 Consult fees诉讼费 Legal cost业务款待费 Business entertainment技术转让费 Technology transfer fees矿产资源补偿费 Mineral resources compensation fees排污费 Pollution discharge fees房产税 Housing prope

9、rty tax车船运用税 Vehicle and vessel usage license plate tax(VVULPT)土地运用税 Tenure tax印花税 Stamp tax财务费用 Finance charge利息支出 Interest exchange汇兑损失 Foreign exchange loss各项手续费 Charge for trouble各项丏门借款费用 Special-borrowing cost 帐目名词 一、资产类 Assets流劢资产 Current assets货币资金 Cash and cash equivalents现金 Cash银行存款 Cash in

10、 bank其他货币资金 Other cash and cash equivalents外埠存款 Other city Cash in bank银行本票 Cashiers cheque银行汇票 Bank draft信用卡 Credit card信用证保证金 L/C Guarantee deposits存出投资款 Refundable deposits短期投资 Short-term investments股票 Short-term investments - stock债券 Short-term investments - corporate bonds基金 Short-term investme

11、nts - corporate funds其他 Short-term investments - other短期投资跌价打算 Short-term investments falling price reserves应收款 Account receivable应收票据 Note receivable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance应收股利 Dividend receivable应收利息 Interest receivable应收账款 Account receivable其他应收款 Other notes receivable坏账打算 B

12、ad debt reserves预付账款 Advance money应收补贴款 Cover deficit by state subsidies of receivable库存资产 Inventories物资选购 Supplies purchasing原材料 Raw materials包装物 Wrappage低值易耗品 Low-value consumption goods材料成本差异 Materials cost variance自制半成品 Semi-Finished goods库存商品 Finished goods商品进销差价 Differences between purchasing

13、and selling price托付加工物资 Work in process - outsourced托付代销商品 Trust to and sell the goods on a commission basis受托代销商品 Commissioned and sell the goods on a commission basis存货跌价打算 Inventory falling price reserves分期收款发出商品 Collect money and send out the goods by stages待摊费用 Deferred and prepaid expenses长期投资

14、 Long-term investment长期股权投资 Long-term investment on stocks股票投资 Investment on stocks其他股权投资 Other investment on stocks长期债权投资 Long-term investment on bonds债券投资 Investment on bonds其他债权投资 Other investment on bonds长期投资减值打算 Long-term investments depreciation reserves股权投资减值打算 Stock rights investment depreci

15、ation reserves债权投资减值打算 Bcreditors rights investment depreciation reserves托付贷款 Entrust loans本金 Principal利息 Interest减值打算 Depreciation reserves固定资产 Fixed assets房屋 Building建筑物 Structure机器设备 Machinery equipment运输设备 Transportation facilities工具器具 Instruments and implement累计折旧 Accumulated depreciation固定资产减值

16、打算 Fixed assets depreciation reserves房屋、建筑物减值打算 Building/structure depreciation reserves机器设备减值打算 Machinery equipment depreciation reserves工程物资 Project goods and material丏用材料 Special-purpose material丏用设备 Special-purpose equipment预付大型设备款 Prepayments for equipment为生产打算的工具及器具 Preparative instruments and

17、 implement for fabricate在建工程 Construction-in-process安装工程 Erection works在安装设备 Erecting equipment-in-process技术改造工程 Technical innovation project大修理工程 General overhaul project在建工程减值打算 Construction-in-process depreciation reserves固定资产清理 Liquidation of fixed assets无形资产 Intangible assets丏利权 Patents非丏利技术 No

18、n-Patents商标权 Trademarks, Trade names著作权 Copyrights土地运用权 Tenure商誉 Goodwill无形资产减值打算 Intangible Assets depreciation reserves丏利权减值打算 Patent rights depreciation reserves商标权减值打算 trademark rights depreciation reserves未确认融资费用 Unacknowledged financial charges待处理财产损溢 Wait deal assets loss or income待处理财产损溢 Wai

19、t deal assets loss or income待处理流劢资产损溢 Wait deal intangible assets loss or income待处理固定资产损溢 Wait deal fixed assets loss or income 二、负债类 Liability短期负债 Current liability短期借款 Short-term borrowing应付票据 Notes payable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance应付账款 Account payable预收账款 Deposit received代销商品款

20、Proxy sale goods revenue应付工资 Accrued wages应付福利费 Accrued welfarism应付股利 Dividends payable应交税金 Tax payable应交增值税 value added tax payable进项税额 Withholdings on VAT已交税金 Paying tax转出未交增值税 Unpaid VAT changeover减免税款 Tax deduction销项税额 Substituted money on VAT出口退税 Tax reimbursement for export进项税额转出 Changeover wi

21、thnoldings on VAT出口抵减内销产品应纳税额 Export deduct domestic sales goods tax转出多交增值税 Overpaid VAT changeover未交增值税 Unpaid VAT应交营业税 Business tax payable应交消费税 Consumption tax payable应交资源税 Resources tax payable应交所得税 Income tax payable应交土地增值税 Increment tax on land value payable应交城市维护建设税 Tax for maintaining and bu

22、ilding cities payable应交房产税 Housing property tax payable应交土地运用税 Tenure tax payable应交车船运用税 Vehicle and vessel usage license plate tax(VVULPT) payable应交个人所得税 Personal income tax payable其他应交款 Other fund in conformity with paying其他应付款 Other payables预提费用 Drawing expense in advance其他负债 Other liabilities待转资

23、产价值 Pending changerover assets value预料负债 Anticipation liabilities长期负债 Long-term Liabilities长期借款 Long-term loans一年内到期的长期借款 Long-term loans due within one year一年后到期的长期借款 Long-term loans due over one year应付债券 Bonds payable债券面值 Face value, Par value债券溢价 Premium on bonds债券折价 Discount on bonds应计利息 Accrued

24、 interest长期应付款 Long-term account payable应付融资租赁款 Accrued financial lease outlay一年内到期的长期应付 Long-term account payable due within one year一年后到期的长期应付 Long-term account payable over one year丏项应付款 Special payable一年内到期的丏项应付 Long-term special payable due within one year一年后到期的丏项应付 Long-term special payable ov

25、er one year递延税款 Deferral taxes 三、全部者权益类 OWNERS EQUITY资本 Capita实收资本(或股本) Paid-up capital(or stock)实收资本 Paicl-up capital实收股本 Paid-up stock已归还投资 InvestmentReturned公积资本公积 Capital reserve资本(或股本)溢价 Cpital(orStock) premium接受捐赠非现金资产打算 Receive non-cash donate reserve股权投资打算 Stock right investment reserves拨款转入

26、 Allocate sums changeover in外币资本折算差额 Foreign currency capital其他资本公积 Other capital reserve盈余公积 Surplus reserves法定盈余公积 Legal surplus随意盈余公积 Free surplus reserves法定公益金 Legal public welfare fund储备基金 Reserve fund企业发展基金 Enterprise expension fund利润归还投资 Profits capitalizad on return of investment利润 Profits本年

27、利润 Current year profits利润安排 Profit distribution其他转入 Other chengeover in提取法定盈余公积 Withdrawal legal surplus提取法定公益金 Withdrawal legal public welfare funds提取储备基金 Withdrawal reserve fund提取企业发展基金 Withdrawal reserve for business expansion提取职工嘉奖及福利基金 Withdrawal staff and workers bonus and welfare fund利润归还投资 P

28、rofits capitalizad on return of investment应付优先股股利 Preferred Stock dividends payable提取随意盈余公积 Withdrawal other common accumulation fund应付一般股股利 Common Stock dividends payable转作资本(或股本)的一般股股利 CommonStock dividends change to assets(or stock)未安排利润 Undistributed profit 四、成本类 Cost生产成本 Cost of manufacture基本生产

29、成本 Base cost of manufacture辅劣生产成本 Auxiliary cost of manufacture制造费用 Manufacturing overhead材料费 Materials管理人员工资 Executive Salaries奖金 Wages退职金 Retirement allowance补贴 Bonus外保劳务费 Outsourcing fee福利费 Employee benefits/welfare会议费 Coferemce加班餐费 Special duties市内交通费 Business traveling通讯费 Correspondence电话费 Corr

30、espondence水电取暖费 Water and Steam税费 Taxes and dues租赁费 Rent管理费 Maintenance车辆维护费 Vehicles maintenance油料费 Vehicles maintenance培训费 Education and training接待费 Entertainment图书、印刷费 Books and printing运费 Transpotation保险费 Insurance premium支付手续费 Commission杂费 Sundry charges折旧费 Depreciation expense机物料消耗 Article of

31、consumption劳劢爱护费 Labor protection fees季节性停工损失 Loss on seasonality cessation劳务成本 Service costs 五、损益类 Profit and loss收入 Income业务收入 OPERATING INCOME主营业务收入 Prime operating revenue产品销售收入 Sales revenue服务收入 Service revenue其他业务收入 Other operating revenue材料销售 Sales materials包装物出租 Wrappage lease出让资产运用权收入 Remis

32、e right of assets revenue返还所得税 Reimbursement of income tax其他收入 Other revenue投资收益 Investment income短期投资收益 Current investment income长期投资收益 Long-term investment income计提的托付贷款减值打算 Withdrawal of entrust loans reserves补贴收入 Subsidize revenue国家扶持补贴收入 Subsidize revenue from country其他补贴收入 Other subsidize reve

33、nue营业外收入 NON-OPERATING INCOME非货币性交易收益 Non-cash deal income现金溢余 Cash overage处置固定资产净收益 Net income on disposal of fixed assets出售无形资产收益 Income on sales of intangible assets固定资产盘盈 Fixed assets inventory profit罚款净收入 Net amercement income支出 Outlay业务支出 Revenue charges主营业务成本 Operating costs产品销售成本 Cost of goo

34、ds sold服务成本 Cost of service主营业务税金及附加 Tax and associate charge营业税 Sales tax消费税 Consumption tax城市维护建设税 Tax for maintaining and building cities资源税 Resources tax土地增值税 Increment tax on land value其他业务支出 Other business expense销售其他材料成本 Other cost of material sale其他劳务成本 Other cost of service其他业务税金及附加费 Other

35、tax and associate charge费用 Expenses营业费用 Operating expenses代销手续费 Consignment commission charge运杂费 Transpotation保险费 Insurance premium展览费 Exhibition fees广告费 Advertising fees管理费用 Adminisstrative expenses职工工资 Staff Salaries修理费 Repair charge低值易耗摊销 Article of consumption办公费 Office allowance差旅费 Travelling e

36、xpense工会经费 Labour union expenditure探讨与开发费 Research and development expense福利费 Employee benefits/welfare职工教化经费 Personnel education待业保险费 Unemployment insurance劳劢保险费 Labour insurance医疗保险费 Medical insurance会议费 Coferemce聘请中介机构费 Intermediary organs询问费 Consult fees诉讼费 Legal cost业务款待费 Business entertainment

37、技术转让费 Technology transfer fees矿产资源补偿费 Mineral resources compensation fees排污费 Pollution discharge fees房产税 Housing property tax车船运用税 Vehicle and vessel usage license plate tax(VVULPT)土地运用税 Tenure tax印花税 Stamp tax财务费用 Finance charge利息支出 Interest exchange汇兑损失 Foreign exchange loss各项手续费 Charge for troubl

38、e各项丏门借款费用 Special-borrowing cost营业外支出 Nonbusiness expenditure捐赠支出 Donation outlay减值打算金 Depreciation reserves特别损失 Extraordinary loss处理固定资产净损失 Net loss on disposal of fixed assets出售无形资产损失 Loss on sales of intangible assets固定资产盘亏 Fixed assets inventory loss债务重组损失 Loss on arrangement罚款支出 Amercement outlay所得税 Income tax以前年度损益调整 Prior year income adjustment