会计专业名次英语名称

会计常用词汇、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 会计常用词汇（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+accept&Ek5sept 接纳 +acceptance&Ek5septEns 承兑 +accepted draft/bill 已承兑汇票 +acceptor&EkseptE(r) 承兑人 +account&E5kaunt 科目，帐户 +account for 说明 +account sales 承销清单 +accounting equation 会计等式 +accrued basis 应计基础 +accrued income 应计收益 +accumulated fund 累积基金 +actual cost 实际成本 +adjustment&E5dVQstmEnt 调整 +allocation&7AlEu5keiFEn 分配 +application and allotment 申请及分配 +apportionment 分摊 +appropriation account 盈余分拨帐 +articles of association 组织章程 +assets 资产 +authorised capital 法定股本 +autopay 自动转帐 +bad debts 呆帐 +balance brought down 余额承上 +balance brought forward 余额承前 +balance carried down 余额转下 +balance sheet 资产负债表 +bank reconciliation statement 银行往来调节表 +bill of exchange, draft 汇票 +bill payable 应付票据 +bill receivable 应收票据 +book of original entry 原始分录簿 +bookkeeping&5buk7ki:piN 簿记 +business entity 企业个体 +call&kC:l 催缴股款 +called-up capital 己催缴股本 +calls in arrear 欠付催缴股款 +capital&5kApitEl 资本 +capital employed 动用资金 +capital expenditure 资本支出 +capital redemption reserve fund 赎回资本准备金 +cash book 现金日记簿 +cash discount 现金折扣 +cash in hand 手存现金 +closing stock 期未存货 +compensating error 抵销性错误 +complete reversal of entries 记帐时借贷方互调 +conservatism&kEn5sE:vEtizEm 稳健保守 +consignee&kEnsai5ni: 承销人 +consignment&kEn5sainmEnt 寄销 +consignment account 寄销帐 +consignor&kEnsaInE(r), 9kCnsaInR:(r) 寄销人 +consistency&kEn5sIstEnsI 一贯原则 +contingent liability 或有负债 +contra&5kCntrE 对销 +cost accounting 成本会计 +cost of goods sold 销货成本 +credit&5kredit 贷方 +credit advice 贷项通知单(银行用) +credit note 贷项通知单 +credit period allowed to trade debtors 应收帐款赊帐期限 +credit period received form trade creditors 应付帐款赊帐期限 +creditor&5kreditE 债权人 +creditors ledger 应付帐款分类帐 +creditors ledger control account 应付帐款分类帐统制帐户 +current assets 流动资产 +current liabilities 流动负债 +current ratio 流动比率 +debenture&di5bentFE 债券 +debit&5debit 借方 +debit advice 借项通知单(银行用) +debit note 借项通知单 +debtors ledger 应收帐款分类帐 +debtors ledger control account 应收帐款分类帐统制帐户 +del credere commission 担保还款佣金 +deficit&5defisit 亏绌 +depreciation&di7pri:Fi5eiFEn 折旧 +depreciation account method 折旧帐法 +depreciation provision account method 折旧准备帐法 +direct expenses 直接费用 +direct material 直接原料 +direct wages 直接工资 +discount&5diskaunt 贴现，折价 +discounts allowed 销货折扣 +discount column 折扣栏 +discounts received 购货折扣 +discounting bill of exchange 票据贴现 +discounting charge 贴现手续费 +dishonoured bill 拒付票据 +double-entry bookkeeping 复式簿记 +draft&drB:ft 汇票 +drawee&drC:5i: 受票人 +drawer&5drC:E 发票人 +drawings 提用 +drawings account 提款帐 +endorsement&in5dC:smEnt 背书 +enter short 截线 +entity&5entiti 个体 +error of commission 帐名调乱错误 +error of omission 遗漏错误 +error of original entry 原始分录错误 +error of principle 原则性错误 +expenses 费用 +extract&iks5trAkt 抽取 +facility extent 透支额度 +factory overhead 间接制造成本 +final accounts 决算表 +finished goods 制成品 +fixed assets 固定资产 +floating charge 流动抵押品 +forfeiture&5fC:fitFE 没收 +freehold&5fri:hEJld 永久业权 +general book of original entry 普通原始簿 +general journal 日记簿 +general ledger 总分类帐 +going concern 继续经营 +goods in transit 在运品 +goods repossessed value 资产收回价值 +goods sent on consignment account 货物寄销帐 +goodwill&Jd5wIl 商誉 +gross loss 毛损 +gross profit 毛利 +gross profit ratio 毛利率 +hire purchase 租购 +hirer&haIErE(r) 租购公司 +historical cost 历史成本 +holder&5hEuldE 持票人 +honour the bill of exchange 结算票据 +impersonal account 非人名帐户 +imprest system 定额制度 +income determination 损益计算 +indirect expenses 间接费用 +indirect material 间接原料 +indirect wages 间接工资 +interest account method 利息帐法 +interest suspense account method 预计利息帐法 +invoice&5invCis 发票 +issued at par 平价发行 +issued at premium 溢价发行 +issued capital 已发行股本 +joint&dVCint 共同 +joint venture 短期合营 +joint venture account 短期合营帐 +journal&5dVE:nl 日记簿 +ledger&5ledVE 分类帐 +legal person 法人 +liabilities 负债 +liquidity ratio 速动比率 +long-term liabilities 长期负债 +manufacturing account 制造成本会计 +margin&5mB:dVin 毛利率 +mark-up 加成 +match&mAtF 配比 +materiality&mE7tiEri5Aliti 重点钜数 +memorandum&7memE5rAndEm 备忘 +memorandum joint venture account 短期合营备忘帐 +memorandum of association 组织大纲 +minority balance 少量余额 +monthly statement 月结单 +net current assets 净流动资产 +net loss 净损失 +net profit 纯利 +net profit ratio 纯利率 +net purchases 购货净额 +net sales 销货净额 +nominal account 虚帐户 +noting 公证文件 +noting charges 票据拒付手续费 +object clause 目标条款 +offer&5CfE 认讲意图 +opening stock 期初存货 +opening entries 开帐分录 +option&5CpFEn 购买权 +ordinary shares 普通股 +overdraft&5EJvEdrB:ft; (?) -drAft 透支 +overhead&5EuvEhed 间接费用 +ownership&5EunEFip 所有权 +paid-up capital 己缴股本 +par value 票面值 +partnership&5pB:tnEFip 合伙企业 +patent&5peitEnt, 5pAtEnt 专利权 +payable on demand 随要随付 +personal account 人名帐户 +petty cash book 零用现金簿 +petty cash voucher 零用现金凭单 +posting&5pEustiN 过帐 +preference shares 优先股 +premium&5primjEm 溢价 +prepaid expenses 预付费用 +prime cost 主要成本 +pro rata&prEJ 5rB:tE 按比例分配 +profit and loss account 损益帐 +proprietor&prE5praiEtE 资本主 +provision for bad debts 呆帐准备 +prudence&5pru:dEns 稳健保守 +purchases account 购货帐 +purchases journal 购货簿 +purchases ledger 应付帐款分类帐 +purchases ledger control account 应付帐款分类帐统制帐户 +quantifiability and stable monetary measure 数量表达及稳定货币量度 +quit concern 停止经营 +real account 实帐户 +realisation account 变产帐 +receipts and payments account 现金收支帐 +receipt in advance 预取收益 +recurrent item 经常性项目 +reducing balance depreciation method 余额递减折旧法 +replacement&ri5pleismEnt 重置 +retired bill 已赎回票据 +returns inwards book 销货退回簿 +return on capital employed 资本报酬率 +returns outwards book 购货退出簿 +revaluat