会计常用词汇

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accountant genaral 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 statement 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 to specific
time periods ,typically one year(通常是一年)
资产负债表:balance sheet 可以不大写b
  利润表: income statements (or statements of income)
  利润分配表:retained earnings
  现金流量表:cash flows
  
  1,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
   2,人员的称谓
  助理 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 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 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 consumption
  劳动保护费 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 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 expense
  工会经费 Labour union expenditure
  研究与开发费 Research and development expense
  福利费 Employee benefits/welfare
  职工教育经费 Personnel education
  待业保险费 Unemployment insurance
  劳动保险费 Labour insurance
  医疗保险费 Medical insurance
  会议费 Coferemce
  聘请中介机构费 Intermediary organs
  咨询费 Consult fees
  诉讼费 Legal cost
  业务招待费 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 property tax
  车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
  土地使用税 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
  各项专门借款费用 Special-borrowing cost
帐目名词
一、 资产类 Assets
  
   流动资产 Current assets
   货币资金 Cash and cash equivalents
   现金 Cash
   银行存款 Cash in 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 Cashier''s 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 investments - corporate funds
   其他 Short-term investments - other
   短期投资跌价准备 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
   坏账准备 Bad 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
   物资采购 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 and selling price
   委托加工物资 Work in process - outsourced
   委托代销商品 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
   存货跌价准备 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 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
   长期投资减值准备 Long-term investments depreciation reserves
   股权投资减值准备 Stock rights investment depreciation reserves
   债权投资减值准备 Bcreditor''s rights investment depreciation reserves
   委托贷款 Entrust loans
   本金 Principal
   利息 Interest
   减值准备 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
   固定资产减值准备 Fixed assets depreciation reserves
   房屋、建筑物减值准备 Building/structure depreciation reserves
   机器设备减值准备 Machinery equipment depreciation reserves
   工程物资 Project goods and material
   专用材料 Special-purpose material
   专用设备 Special-purpose equipment
   预付大型设备款 Prepayments for equipment
   为生产准备的工具及器具 Preparative instruments and 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
   在建工程减值准备 Construction-in-process depreciation reserves
   固定资产清理 Liquidation of fixed assets
   无形资产 Intangible assets
   专利权 Patents
   非专利技术 Non-Patents
   商标权 Trademarks, Trade names
   著作权 Copyrights
   土地使用权 Tenure
   商誉 Goodwill
无形资产减值准备 Intangible Assets depreciation reserves
   专利权减值准备 Patent rights depreciation reserves
   商标权减值准备 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 Wait deal assets loss or income
   待处理流动资产损溢 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 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 withnoldings 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 building cities
   payable
   应交房产税 Housing property tax payable
   应交土地使用税 Tenure tax payable
   应交车船使用税 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
   待转资产价值 Pending changerover assets value
   预计负债 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 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
   专项应付款 Special payable
   一年内到期的专项应付 Long-term special payable due within one year
   一年后到期的专项应付 Long-term special payable over one year
   递延税款 Deferral taxes

所有者权益类 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 Investment Returned
   公积
   资本公积 Capital reserve
   资本(或股本)溢价 Cpital(or Stock) premium
   接受捐赠非现金资产准备 Receive non-cash donate reserve
   股权投资准备 Stock right investment reserves
   拨款转入 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
   任意盈余公积 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
   本年利润 Current year profits
   利润分配 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
提取职工奖励及福利基金 Withdrawal staff and workers'' bonus and
   welfare fund
   利润归还投资 Profits capitalizad on return of investment
   应付优先股股利 Preferred Stock dividends payable
   提取任意盈余公积 Withdrawal other common accumulation fund
   应付普通股股利 Common Stock dividends payable
   转作资本(或股本)的普通股股利 Common Stock dividends change to
   assets(or stock)
  未分配利润 Undistributed profit
  
   四、成本类 Cost
  
   生产成本 Cost of manufacture
   基本生产成本 Base cost of manufacture
   辅助生产成本 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 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 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 consumption
   劳动保护费 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
   代购代售
   包装物出租 Wrappage lease
   出让资产使用权收入 Remise 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
   计提的委托贷款减值准备 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 revenue
   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 goods 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
   5405 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 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 expense
   工会经费 Labour union expenditure
   研究与开发费 Research and development expense
   福利费 Employee benefits/welfare
   职工教育经费 Personnel education
   待业保险费 Unemployment insurance
   劳动保险费 Labour insurance
   医疗保险费 Medical insurance
   会议费 Coferemce
   聘请中介机构费 Intermediary organs
   咨询费 Consult fees
   诉讼费 Legal cost
   业务招待费 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 property tax
   车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
   土地使用税 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
   各项专门借款费用 Special-borrowing cost
   营业外支出 Nonbusiness expenditure
   捐赠支出 Donation outlay
   减值准备金 Depreciation reserves
   非常损失 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

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