会计英语专业词汇共17页word资料

1、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

2、investments -stock债券Short-terminvestments -corporatebonds基金Short-terminvestments -corporatefunds其他Short-terminvestments -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

3、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 statesubsidies 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

4、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

5、 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 onstocks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 onbonds长期投资减值准备Long-term investments depreciation reser

6、ves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 im

7、plement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

8、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

9、 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

10、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 incomeLiability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P

11、roxy 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

12、 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 citiespayable应交

13、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 licenseplatetax(VVULPT) payable应交个人所得税Personal income tax payable其他应交款Other fund in conformity withpaying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 valu

14、e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

15、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三 所有者权益类 OWNE

16、RS'' 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

17、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 distribu

18、tion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 inve

19、stment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Auxi

20、liary 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

21、赁费Rent管理费Maintenance车辆维护费Vehiclesmaintenance油料费Vehicles maintenance培训费Education andtraining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 seasonal

22、ity 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

23、 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 overa

24、ge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Consu

25、mption 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 value5405 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 commissi

26、on 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

27、/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H

28、ousing property tax车船使用税Vehicle and vessel usage licenseplate 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 exchangeloss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Extrao

29、rdinary 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 adjustment1 . 部门的称谓市场部 MarketingCBD )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

30、部客户服务 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 Planner2 ，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

31、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 du

32、es租赁费Rent管理费Maintenance车辆维护费Vehiclesmaintenance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Finan

33、ce 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 exp

34、ense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Technolog

35、y 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-borrowi

36、ng cost会计常用词汇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 rece

37、ipts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国际

38、会计术语英汉对照Account 帐户Accounting system 会计系统American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会Audit 审计Balance sheet 资产负债表Bookkeepking 簿记Cash flow prospects 现金流量预测Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting管理会计证书Certificate Public Accountant 注册会计师Co

39、st accounting 成本会计External users 外部使用者Financial accounting 财务会计Financial Accounting Standards Board 财务会计准则委员会Financial forecast 财务预测Generally accepted accounting principles公认会计原则General-purpose information 通用目的信息Government Accounting Office 政府会计办公室Income statement 损益表Institute of Internal Auditors 内

40、部审计师协会Institute of Management Accountants管理会计师协会Integrity 整合性Internal auditing 内部审计Internal control structure内部控制结构Internal Revenue Service国内收入署Internal users 内部使用者Management accounting管理会计Return of investment 投资回报Return on investment 投资报酬Securities and Exchange Commission 证券交易委员会Statement of cash f

41、low 现金流量表Statement of financial position 财务状况表Tax accounting 税务会计Accounting equation 会计等式Articulation 勾稽关系Assets 资产Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor 债权人Deflation 通货紧缩Disclosure 批露Expenses 费用Financial statement 财务报表Financial activities 筹资活动Going-concern ass

42、umption 持续经营假设Inflation 通货膨涨Investing activities 投资活动Liabilities 负债Negative cash flow负现金流量Operating activities经营活动Owner's equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业Solvency 清偿能力Stable-dollar assumption 稳定货币假设Stockholders 股东Stockhol

43、ders' equity 股东权益Window dressing 门面粉饰Account 帐会计 : 支票用语支票薄cheque book支票陈票人cheque drawer持票人cheque holder不记名支票cheque to bearer/bearer cheque记名支票/ 认人支票cheque to order到期支票antedated cheque未到期支票postdated cheque保付支票certified cheque未获兑现支票，退票returned cheque横线支票crossed cheque第 23 页普通横线general crossing特别横线

44、special crossing空白支票blank cheque失效支票，过期支票stale cheque普通支票open cheque打 10% 折扣的 10000 元支票， （即 9000 元） a cheque for $10， 000 ，加 10% 费用的 10000 元支票， （即 11000 元） a cheque for $10， 000 ，支票换现金 / 兑现 to cash a chequeless 10% discountplus 10% charges清理票款to clear a cheque保证兑现to certify a cheque填写支票数额 to fill up

45、 a cheque支票上划线 to cross a cheque开发支票tomake out a cheque签发支票，开立支票to draw a cheque/to issue a cheque透支支票tooverdraw a cheque背书支票toendorse a cheque请付票款 / 清付票款 to pay a cheque/to honour a cheque支票退票to dishonour a cheque拒付支票to refuse a cheque拒付支票to stop payment of a cheque提示要求付款 to present for payment见票即付

46、持票人payable to bearer支付指定人已过期 / 无效请给出票人payable to order out of date/staleR/D/refer to drawer存款不足 N/S/N.S.F./not sufficient funds/I/F/insufficient funds文字与数字不一致 支票交换时间已过 更改处应加盖印章words and figures differ account closedalterations require initials交换时间已过 effects not cleared停止付款payment stopped支票毁损cheque m

47、utilated会计账目用语对账单，结单statement of account往来账户，活期存款账户，流通账account current经常账户 current account销货账account sales两人共有之银行账户 joint account应收 未清账款；未付账单，未结算账目贷方账项credit account借方账项debtor account应付账account payable应收账account receivable新交易|新账new account未决账|老账old account现金账cash accountoutstanding account流水账running

48、 account暂记账 |未定账suspense account逾期账款，过期未付账款 | 延滞账overdue account|pastdue account杂项账户sundry account详细账单| 明细表detail account坏账bad account会计项目title of account会计薄 |账薄 account-book营业报告书|损益计算表account of business|business report借贷细账 | 交验账account rendered明细账account stated与 . 银行开立一户头to open an account with与继续

49、交易，与有账务往来to keep account with继续记账to keep account与有交易 to have an account with作成会计账|有往来账项to make out an account with清算 | 清理债务to make up an account与停止交易to close one's account with结账 to close an account请求付账to ask an account|to demand an account结清差额 to balance the account with清算 to settle an account|

50、to liquidate an account|to square an account审查账目 | 监查账目 to audit an account检查账目 to examine an account转入 A 的账户 to charge the amount to A's account先付 to pay on account代理某人 |为某人on one's account|on account of one为自己计算|独立账目on one's own account由某人收益并负风险on one's account and risk|for one'

51、;s account and risk由某人负担for one's account|for account of one按某人指示|列入某人账户by order and for account of one列入 5 月份账目 for May account报账 render an account销售费用明细表（中 / 英）会外工 02 表附表单位：元物料消耗运输费其他行次 本年计划 本月实际 上年实际 项目实际工资折旧费修理费低值易耗品摊销 办公费 差旅费 销售佣金代销手续费装卸费包装费保险费 广告费 租赁费销售服务费合计 本信息仅供参考。STATEMENT OF MARKETING

52、EXPENSESSTATEMENT OF MARKETING EXPENSES FROM AJI-02 Sup.5 For the year endedJULY.31,2019 MONETARY UNIT:YUAN ITEMS LINE NO. THIS YEAR'S THIS MONTH'S LASTYEAR'S PLAN ACTUAL ACTUAL Salaries and wagesDepreciationRepairsSupplies consumedAmortization of lowcost and short lived articlesOffice e

53、xpensesTravellingCommissionConsignment handing feeTransportationLoading and unloadingPackagingInsuranceAdvertisingRentalSales service feeTOTAL利润分配表（中 -英）利润分配表会外工02表-Ilin单位： 元 AJI行次 本年实际上年实际项目实际净利润:职工奖励及福利基金储备基金 :企业发展基金利润转作投资加 :年初未分配利润已弥补亏损可供分配的利润减 :已分配股利其中 :中方股利外方股利利润归还投资年末未分配利润 本信息仅供参考。STATEMENT OF PROFIT APPROPIATIONSTATEMENT OF PROFIT APPROPIATIONFROM AJI-02 Sup.1For the year endedDEC.31,1996MONETARY UNI