外企会计科目英语

1、外企会计科目英语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

2、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 specifictime 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 ofincome ）利润分配表：retained earnings现金流量表：cash flows1，部门的称谓

3、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PSPlanner2，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

4、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Corresponde

5、nce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 co

6、nsumption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

7、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精品文库医疗保险费Medical insurance应收账款 Account receivable会议费 Cofer

8、emce其他应收款Other notes receivable聘请中介机构费Intermediary organs坏账准备 Bad debt reserves咨询费 Consult fees预付账款 Advance money诉讼费 Legal cost应收补贴款 Cover deficit by state subsidies of业务招待费Business entertainmentreceivable技术转让费Technology transfer fees库存资产 Inventories矿产资源补偿费Mineral resources compensation物资采购 Supplies

9、 purchasingfees原材料 Raw materials排污费 Pollution discharge fees包装物 Wrappage房产税 Housing property tax低值易耗品Low-value consumption goods车船使用税 Vehicle and vessel usage license plate材料成本差异Materials cost variancetax（ VVULPT ）自制半成品Semi-Finished goods土地使用税Tenure tax库存商品 Finished goods印花税 Stamp tax商品进销差价 Differen

10、ces between purchasing and财务费用 Finance chargeselling price利息支出 Interest exchange委托加工物资Work in process - outsourced汇兑损失 Foreign exchange loss委托代销商品 Trust to and sell the goods on a各项手续费Charge for troublecommission basis各项专门借款费用Special-borrowing cost受托代销商品 Commissioned and sell the goods on帐目名词a commi

11、ssion basis一、 资产类 Assets存货跌价准备 Inventory falling price reserves流动资产 Current assets分期收款发出商品 Collect money and send out the货币资金 Cash and cash equivalentsgoods by stages现金 Cash待摊费用 Deferred and prepaid expenses银行存款 Cash in bank长期投资 Long-term investment其他货币资金 Other cash and cash equivalents长期股权投资 Long-t

12、erm investment on stocks外埠存款 Other city Cash in bank股票投资 Investment on stocks银行本票 Cashier''s cheque其他股权投资 Other investment on stocks银行汇票 Bank draft长期债权投资 Long-term investment on bonds信用卡 Credit card债券投资 Investment on bonds信用证保证金L/C Guarantee deposits其他债权投资 Other investment on bonds存出投资款Refun

13、dable deposits长期投资减值准备Long-term investments短期投资 Short-term investmentsdepreciation reserves股票 Short-term investments - stock股权投资减值准备Stock rights investment债券 Short-term investments - corporate bondsdepreciation reserves基金 Short-term investments - corporate funds债权投资减值准备Bcreditor''s rights in

14、vestment其他 Short-term investments - otherdepreciation reserves短期投资跌价准备Short-term investments falling委托贷款 Entrust loansprice reserves本金 Principal应收款 Account receivable利息 Interest应收票据 Note receivable减值准备 Depreciation reserves银行承兑汇票Bank acceptance固定资产 Fixed assets商业承兑汇票Trade acceptance房屋 Building应收股利 D

15、ividend receivable建筑物 Structure应收利息 Interest receivable机器设备 Machinery equipment欢迎下载2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 depreciationreserves房屋、建筑物减值准备Building/structuredepreciation reserves机器设备减值准备Machinery equipmentdepreciati

16、on 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 instrumentsand 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 inn

17、ovation project 大修理工程 General overhaul project在建工程减值准备Construction-in-processdepreciation 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 depreciationreserves专利权减值准备Pat

18、ent rights depreciationreserves商标权减值准备trademark rights depreciationreserves未确认融资费用Unacknowledged financialcharges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 assetsloss or income待处理固定资产损溢Wait deal fixed assets loss orincome二、负债类Liabil

19、ity短期负债Current liability精品文库短期借款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 With

20、holdings 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 deductdomestic 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

21、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 valuepayable应交城市维护建设税Tax for maintaining andbuilding 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

22、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

23、 one year欢迎下载3Books and printingCurrent year profits Profit distribution Other chengeover in一年后到期的长期借款Long-term loans due overone 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

24、 outlay一年内到期的长期应付Long-term accountpayable due within one year一年后到期的长期应付Long-term accountpayable over one year专项应付款Special payable一年内到期的专项应付Long-term special payabledue within one year一年后到期的专项应付Long-term special payableover 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）Pa

25、id-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-cashdonate 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 Oth

26、er 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 ofinvestment利润Profits本年利润利润分配其他转入精品文库提取法定盈余公积Withdrawal legal surplus提取法定公益金Withdrawal legal publi

27、c welfarefunds提取储备基金 Withdrawal reserve fund 提取企业发展基金 Withdrawal reserve forbusiness expansion提取职工奖励及福利基金Withdrawal staff andworkers'' bonus and welfare fund利润归还投资Profits capitalizad on return ofinvestment应付优先股股利Preferred Stock dividendspayable提取任意盈余公积Withdrawal other commonaccumulation fund

28、应付普通股股利Common Stock dividendspayable转作资本（或股本） 的普通股股利Common Stockdividends 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 Wa

29、ges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 trainin

30、g接待费Entertainment图书、印刷费运费Transpotation欢迎下载4精品文库保险费 Insurance premium营业税 Sales tax支付手续费Commission消费税 Consumption tax杂费 Sundry charges城市维护建设税 Tax for maintaining and building折旧费 Depreciation expensecities机物料消耗Article of consumption资源税 Resources tax劳动保护费Labor protection fees土地增值税 Increment tax on land

31、value季节性停工损失 Loss on seasonality cessation5405 其他业务支出Other business expense劳务成本 Service costs销售其他材料成本 Other cost of material sale五、损益类Profit and loss其他劳务成本 Other cost of service收入 Income其他业务税金及附加费Other tax and associate业务收入 OPERATING INCOMEcharge主营业务收入Prime operating revenue费用 Expenses产品销售收入Sales re

32、venue营业费用 Operating expenses服务收入 Service revenue代销手续费Consignment commission charge其他业务收入Other operating revenue运杂费 Transpotation材料销售 Sales materials保险费 Insurance premium代购代售展览费 Exhibition fees包装物出租Wrappage lease广告费 Advertising fees出让资产使用权收入Remise right of assets管理费用 Adminisstrative expensesrevenue职工

33、工资 Staff Salaries返还所得税 Reimbursement of income tax修理费 Repair charge其他收入 Other revenue低值易耗摊销Article of consumption投资收益 Investment income办公费 Office allowance短期投资收益Current investment income差旅费 Travelling expense长期投资收益Long-term investment income工会经费 Labour union expenditure计提的委托贷款减值准备Withdrawal of entrust研究与开发费 Research and development expenseloans reserves福利费 Employee benefits/welfare补贴收入 Subsidize revenue职工教育经费Personnel education国家扶持补贴收入Subsidize revenue from待业保险费Unemployment insurancecountry劳动保险费Labour insurance其他补贴收入Other subsidize r