会计英语专业词汇

PAGE1PAGE1专业英语词汇一、资产类Assets流动资产Currentassets货币资金Cashandcashequivalents现金Cash银行存款Cashinbank其他货币资金Othercashandcashequivalents外埠存款OthercityCashinbank银行本票Cashier''scheque银行汇票Bankdraft信用卡Creditcard信用证保证金LCGuaranteedeposits存出投资款Refundabledeposits短期投资Short-terminvestments股票Short-terminvestments债券Short-terminvestments-corporate基金Short-terminvestments-corporatefunds其他Short-terminvestmentsother短期投资跌价准备Short-terminvestmentsfallingpricereserves应收款Accountreceivable应收票据Notereceivable银行承兑汇票Bankacceptance商业承兑汇票Tradeacceptance应收股利Dividendreceivable应收利息Interestreceivable应收账款Accountreceivable其他应收款Othernotesreceivable坏账准备Baddebtreserves预付账款Advancemoney应收补贴款Coverdeficitbystatesubsidiesofreceivable库存资产Inventories物资采购Suppliespurchasing原材料Rawmaterials包装物Wrappage低值易耗品Low-valueconsumptiongoods材料成本差异Materialscostvariance自制半成品Semi-Finishedgoods库存商品Finishedgoods商品进销差价Differencesbetweenpurchasingandsellingprice委托加工物资Workinprocess-outsourced委托代销商品Trusttoandsellthegoodsonacommissionbasis受托代销商品Commissionedandsellthegoodsonacommissionbasis存货跌价准备Inventoryfallingpricereserves分期收款发出商品Collectmoneyandsendoutthegoodsbystages待摊费用Deferredandprepaidexpenses长期投资Long-terminvestment长期股权投资Long-terminvestmentonstocks股票投资Investmentonstocks其他股权投资Otherinvestmentonstocks长期债权投资Long-terminvestmentonbonds债券投资Investmentonbonds其他债权投资Otherinvestmentonbonds长期投资减值准备Long-terminvestmentsdepreciationreserves股权投资减值准备Stockrightsinvestmentdepreciationreserves债权投资减值准备Bcreditor''srightsinvestmentdepreciationreserves委托贷款Entrustloans本金Principal利息Interest减值准备Depreciationreserves固定资产Fixedassets房屋Building建筑物Structure机器设备Machineryequipment运输设备Transportationfacilities工具器具Instrumentsandimplement累计折旧Accumulateddepreciation固定资产减值准备Fixedassetsdepreciationreserves房屋、建筑物减值准备Buildingstructuredepreciationreserves机器设备减值准备Machineryequipmentdepreciationreserves工程物资Projectgoodsandmaterial专用材料Special-purposematerial专用设备Special-purposeequipment预付大型设备款Prepaymentsforequipment为生产准备的工具及器具Preparativeinstrumentsandimplementforfabricate在建工程Construction-in-process安装工程Erectionworks在安装设备Erectingequipment-in-process技术改造工程Technicalinnovationproject大修理工程Generaloverhaulproject在建工程减值准备Construction-in-processdepreciationreserves固定资产清理Liquidationoffixedassets无形资产Intangibleassets专利权Patents非专利技术Non-Patents商标权Trademarks,Tradenames著作权Copyrights土地使用权Tenure商誉Goodwill无形资产减值准备IntangibleAssetsdepreciationreserves专利权减值准备Patentrightsdepreciationreserves商标权减值准备trademarkrightsdepreciationreserves未确认融资费用Unacknowledgedfinancialcharges待处理财产损溢Waitdealassetslossorincome待处理财产损溢Waitdealassetslossorincome待处理流动资产损溢Waitdealintangibleassetslossorincome待处理固定资产损溢Waitdealfixedassetslossorincome二、负债类Liability短期负债Currentliability短期借款Short-termborrowing应付票据Notespayable银行承兑汇票Bankacceptance商业承兑汇票Tradeacceptance应付账款Accountpayable预收账款Depositreceived代销商品款Proxysalegoodsrevenue应付工资Accruedwages应付福利费Accruedwelfarism应付股利Dividendspayable应交税金Taxpayable应交增值税valueaddedtaxpayable进项税额WithholdingsonVAT已交税金Payingtax转出未交增值税UnpaidVATchangeover减免税款Taxdeduction销项税额SubstitutedmoneyonVAT出口退税Taxreimbursementforexport进项税额转出ChangeoverwithnoldingsonVAT出口抵减内销产品应纳税额Exportdeductdomesticsalesgoodstax转出多交增值税OverpaidVATchangeover未交增值税UnpaidVAT应交营业税Businesstaxpayable应交消费税Consumptiontaxpayable应交资源税Resourcestaxpayable应交所得税Incometaxpayable应交土地增值税Incrementtaxonlandvaluepayable应交城市维护建设税Taxformaintainingandbuildingcitiespayable应交房产税Housingpropertytaxpayable应交土地使用税Tenuretaxpayable应交车船使用税Vehicleandvesselusagelicenseplatetax(VVULPT)payable应交个人所得税Personalincometaxpayable其他应交款Otherfundinconformitywithpaying其他应付款Otherpayables预提费用Drawingexpenseinadvance其他负债Otherliabilities待转资产价值Pendingchangeroverassetsvalue预计负债Anticipationliabilities长期负债Long-termLiabilities长期借款Long-termloans一年内到期的长期借款Long-termloansduewithinoneyear一年后到期的长期借款Long-termloansdueoveroneyear应付债券Bondspayable债券面值Facevalue,Parvalue债券溢价Premiumonbonds债券折价Discountonbonds应计利息Accruedinterest长期应付款Long-termaccountpayable应付融资租赁款Accruedfinancialleaseoutlay一年内到期的长期应付Long-termaccountpayableduewithinoneyear一年后到期的长期应付Long-termaccountpayableoveroneyear专项应付款Specialpayable一年内到期的专项应付Long-termspecialpayableduewithinoneyear一年后到期的专项应付Long-termspecialpayableoveroneyear递延税款Deferraltaxes三所有者权益类OWNERS''EQUITY资本Capita实收资本(或股本)Paid-upcapital(orstock)实收资本Paicl-upcapital实收股本Paid-upstock已归还投资InvestmentReturned公积资本公积Capitalreserve资本(或股本)溢价Cpital(orStock)premium接受捐赠非现金资产准备Receivenon-cashdonatereserve股权投资准备Stockrightinvestmentreserves拨款转入Allocatesumschangeoverin外币资本折算差额Foreigncurrencycapital其他资本公积Othercapitalreserve盈余公积Surplusreserves法定盈余公积Legalsurplus任意盈余公积Freesurplusreserves法定公益金Legalpublicwelfarefund储备基金Reservefund企业发展基金Enterpriseexpensionfund利润归还投资Profitscapitalizadonreturnofinvestment利润Profits本年利润Currentyearprofits利润分配Profitdistribution其他转入Otherchengeoverin提取法定盈余公积Withdrawallegalsurplus提取法定公益金Withdrawallegalpublicwelfarefunds提取储备基金Withdrawalreservefund提取企业发展基金Withdrawalreserveforbusinessexpansion提取职工奖励及福利基金Withdrawalstaffandworkers''bonusandwelfarefund利润归还投资Profitscapitalizadonreturnofinvestment应付优先股股利PreferredStockdividendspayable提取任意盈余公积Withdrawalothercommonaccumulationfund应付普通股股利CommonStockdividendspayable转作资本(或股本)的普通股股利CommonStockdividendschangetoassets(orstock)未分配利润Undistributedprofit四、成本类Cost生产成本Costofmanufacture基本生产成本BasecostofmanufacturePAGE10PAGE10辅助生产成本Auxiliarycostofmanufacture制造费用Manufacturingoverhead材料费Materials管理人员工资ExecutiveSalaries奖金Wages退职金Retirementallowance补贴Bonus外保劳务费Outsourcingfee福利费Employeebenefitswelfare会议费Coferemce加班餐费Specialduties市内交通费Businesstraveling通讯费Correspondence电话费Correspondence水电取暖费WaterandSteam税费Taxesanddues租赁费Rent管理费Maintenance车辆维护费Vehiclesmaintenance油料费Vehiclesmaintenance培训费Educationandtraining接待费Entertainment图书、印刷费Booksandprinting运费Transpotation保险费Insurancepremium支付手续费Commission杂费Sundrycharges折旧费Depreciationexpense机物料消耗Articleofconsumption劳动保护费Laborprotectionfees季节性停工损失Lossonseasonalitycessation劳务成本Servicecosts五、损益类Profitandloss收入Income业务收入OPERATINGINCOME主营业务收入Primeoperatingrevenue产品销售收入Salesrevenue服务收入Servicerevenue其他业务收入Otheroperatingrevenue材料销售Salesmaterials代购代售包装物出租Wrappagelease出让资产使用权收入Remiserightofassetsrevenue返还所得税Reimbursementofincometax其他收入Otherrevenue投资收益Investmentincome短期投资收益Currentinvestmentincome长期投资收益Long-terminvestmentincome计提的委托贷款减值准备Withdrawalofentrustloansreserves补贴收入Subsidizerevenue国家扶持补贴收入Subsidizerevenuefromcountry其他补贴收入Othersubsidizerevenue营业外收入NON-OPERATINGINCOME非货币性交易收益Non-cashdealincome现金溢余Cashoverage处置固定资产净收益Netincomeondisposaloffixedassets出售无形资产收益Incomeonsalesofintangibleassets固定资产盘盈Fixedassetsinventoryprofit罚款净收入Netamercementincome支出Outlay业务支出Revenuecharges主营业务成本Operatingcosts产品销售成本Costofgoodssold服务成本Costofservice主营业务税金及附加Taxandassociatecharge营业税Salestax消费税Consumptiontax城市维护建设税Taxformaintainingandbuildingcities资源税Resourcestax土地增值税Incrementtaxonlandvalue5405其他业务支出Otherbusinessexpense销售其他材料成本Othercostofmaterialsale其他劳务成本Othercostofservice其他业务税金及附加费Othertaxandassociatecharge费用Expenses营业费用Operatingexpenses代销手续费Consignmentcommissioncharge运杂费Transpotation保险费Insurancepremium展览费Exhibitionfees广告费Advertisingfees管理费用Adminisstrativeexpenses职工工资StaffSalaries修理费Repaircharge低值易耗摊销Articleofconsumption办公费Officeallowance差旅费Travellingexpense工会经费Labourunionexpenditure研究与开发费Researchanddevelopmentexpense福利费Employeebenefitswelfare职工教育经费Personneleducation待业保险费Unemploymentinsurance劳动保险费Labourinsurance医疗保险费Medicalinsurance会议费Coferemce聘请中介机构费Intermediaryorgans咨询费Consultfees诉讼费Legalcost业务招待费Businessentertainment技术转让费Technologytransferfees矿产资源补偿费Mineralresourcescompensationfees排污费Pollutiondischargefees房产税Housingpropertytax车船使用税Vehicleandvesselusagelicenseplatetax(VVULPT)土地使用税Tenuretax印花税Stamptax财务费用Financecharge利息支出Interestexchange汇兑损失Foreignexchangeloss各项手续费Chargefortrouble各项专门借款费用Special-borrowingcost营业外支出Nonbusinessexpenditure捐赠支出Donationoutlay减值准备金Depreciationreserves非常损失Extraordinaryloss处理固定资产净损失Netlossondisposaloffixedassets出售无形资产损失Lossonsalesofintangibleassets固定资产盘亏Fixedassetsinventoryloss债务重组损失Lossonarrangement罚款支出Amercementoutlay所得税Incometax以前年度损益调整Prioryearincomeadjustment1.部门的称谓市场部Marketing销售部SalesDepartment（也有其它讲法，如宝洁公司销售部叫客户生意发展部客户服务 CustomerService，例如客服员叫CSR，Rforrepresentative人事部HumanResource行政部Admin.财务部Finance&Accounting产品供应ProductSupply，例如产品调度员叫 PS Planner2，人员的称谓Assistantsecretary前台接待小姐Receptionist文员clerkAccountingClerk主任 supervisor经理 Manager总经理GM，GeneralManager入场费admission运费freight小费tip学费tuition价格，代价charge制造费用Manufacturingoverhead材料费Materials管理人员工资ExecutiveSalaries奖金Wages退职金Retirementallowance补贴Bonus外保劳务费Outsourcingfee福利费Employeebenefitswelfare会议费Coferemce加班餐费Specialduties市内交通费Businesstraveling通讯费Correspondence电话费Correspondence水电取暖费WaterandSteam税费Taxesanddues租赁费Rent管理费Maintenance车辆维护费Vehiclesmaintenance油料费Vehiclesmaintenance培训费Educationandtraining接待费Entertainment图书、印刷费Booksandprinting运费Transpotation保险费Insurancepremium支付手续费Commission杂费Sundrycharges折旧费Depreciationexpense机物料消耗Articleofconsumption劳动保护费Laborprotectionfees总监Director总会计师FinanceController高级Senior如高级经理为 SeniorManager营业费用Operatingexpenses代销手续费Consignmentcommissioncharge运杂费Transpotation保险费Insurancepremium展览费Exhibitionfees广告费Advertisingfees管理费用Adminisstrativeexpenses职工工资StaffSalaries修理费Repaircharge低值易耗摊销Articleofconsumption办公费Officeallowance差旅费Travellingexpense工会经费Labourunionexpenditure研究与开发费Researchanddevelopmentexpense福利费Employeebenefitswelfare职工教育经费Personneleducation待业保险费Unemploymentinsurance劳动保险费Labourinsurance医疗保险费Medicalinsurance会议费Coferemce聘请中介机构费Intermediaryorgans咨询费Consultfees诉讼费Legalcost业务招待费Businessentertainment技术转让费Technologytransferfees矿产资源补偿费Mineralresourcescompensationfees排污费Pollutiondischargefees房产税Housingpropertytax车船使用税Vehicleandvesselusagelicenseplatetax(VVULPT)土地使用税Tenuretax印花税Stamptax财务费用Financecharge利息支出Interestexchange汇兑损失Foreignexchangeloss各项手续费Chargefortrouble各项专门借款费用Special-borrowingcost会计常用词汇accountantgenaral会计主任accountbalancdeaccountbill帐单accountbooks帐accountclassification帐户分类accountcurrent往来帐accountformofbalancesheet帐户式资产负债表accountformofprofitandlossstatementaccountpayable应付帐款accountreceivable应收帐款accountofpayments支出表accountofreceipts收入表accounttitleaccountingyearfinancialyearaccountspayableledger应付款分类帐Accountingperiod（会计期间）arerelatedtospecifictimeperiods,typicallyoneyear（通常是一年)资产负债表：balancesheetb利润表：incomestatements(orstatementsofincome)利润分配表：retainedearnings现金流量表：cashflows国际会计术语英汉对照Account帐户Accountingsystem会计系统AmericanAccountingAssociation美国会计协会AmericanInstituteofCPAsAudit审计Balancesheet资产负债表Bookkeepking簿记Cashflowprospects现金流量预测CertificateinInternalAuditing内部审计证书CertificateinManagementAccountingCertificatePublicAccountant注册会计师Costaccounting成本会计Externalusers外部使用者FinancialaccountingFinancialAccountingStandardsBoard财务会计准则委员会Financialforecast财务预测GenerallyacceptedaccountingprinciplesGeneral-purposeinformation通用目的信息GovernmentAccountingOffice政府会计办公室Incomestatement损益表InstituteofInternalAuditors内部审计师协会InstituteofManagementAccountants管理会计师协会Integrity整合性Internalauditing内部审计InternalcontrolstructureInternalRevenueService国内收入署Internalusers内部使用者ManagementaccountingReturnofinvestment投资回报Returnoninvestment投资报酬SecuritiesandExchangeCommission证券交易委员会Statementofcashflow现金流量表StatementoffinancialpositionTaxaccounting税务会计Accountingequation会计等式Articulation勾稽关系Assets资产BusinessentityCapitalstock股本Corporation公司CostprincipleCreditor债权人Deflation通货紧缩Disclosure批露Expenses费用Financialstatement财务报表Financialactivities筹资活动Going-concernassumption持续经营假设Inflation通货膨涨Investingactivities投资活动Liabilities负债NegativecashflowOperatingactivities经营活动Owner'sequity所有者权益Partnership合伙企业PositivecashflowRetainedearning留存利润Revenue收入Soleproprietorship独资企业Solvency清偿能力Stable-dollarassumption稳定货币假设Stockholders股东Stockholders'equityWindowdressing门面粉饰Account帐会计:支票用语支票薄 chequebook支票陈票人 chequedrawer持票人chequecheque1010000元支票（9000元）achequefor$1000less10%discount1010000元支票（11000元）achequefor$1000plus10%支票换现金兑现tocashacheque清理票款 toclearacheque保证兑现 tocertifyacheque填写支票数额 tofillupacheque支票上划线 tocrossacheque开发支票 tomakeoutacheque签发支票，开立支票 todrawachequetoissueacheque透支支票 tooverdrawacheque背书支票 toendorseacheque请付票款清付票款 topayachequeto anaccountwith与……继续交易，与……有账务往来 tokeepaccountwith继续记账 tokeepaccount与……有交易 to accountwith作成会计账有往来账项 tomakeoutanaccountwith清算清理债务 tomakeupanaccount与……停止交易 tocloseone'saccountwith结账 tocloseanaccount请求付账 toaskanaccount||todemandanaccount结清差额 tobalancetheaccountwith清算 tosettleanaccount||toliquidateanaccount||tosquareanaccount审查账目监查账目 toauditanaccount检查账目 toexamineanaccount转入A的账户 tochargetheamounttoA'saccount先付…… topayonaccount代理某人为某人 onone'saccount||onaccountofone为自己计算独立账目 onone'sownaccount由某人收益并负风险 onone'saccountandrisk||forone'saccountandrisk由某人负担 forone'saccount||foraccountofone按某人指示列入某人账户 byorderandforaccountofone列入5月份账目 forMayaccount报账 renderanaccount销售费用明细表(中英)会外工02表附表 单位：元行次修理费本年计划 本月实际物料消耗上年实际项目实际工资折旧费低值易耗品摊销费 运输办公费差旅费销售佣金代销手续装卸费 包装费保险费广告费租赁费销售服务费 其他合计★本信息仅供参考。STATEMENTOFMARKETINGEXPENSESSTATEMENTOFMARKETINGEXPENSESFROMAJI-02Sup.5FortheyearendedMONETARYUNIT:YUAN ITEMSLINENO.THISYEAR'STHISLASTYEAR'S PLANACTUALACTUAL Salariesandwages Repairs Suppliesconsumed Amortizationoflowcostandshortlivedarticles Officeexpenses Commission ConsignmentLoadingandunloading Packaging InsuranceAdvertising Rental Salesservicefee 利润分配表(中-英)利润分配表 会外工02表-1lin单位元AJI 行次 本年实际 上年实际 项目实际 净利减: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:中方股外方股利 利润归还投资年末未分配利润★本信息仅供参考。STATEMENTOFPROFITAPPROPIATIONSTATEMENTOFPROFITAPPROPIATIONFROMAJI-02Sup.1FortheyearendedDEC.31,1996 MONETARYUNIT:YUANITEMS LINENO. THISYEAR'SLASTYEAR'SACTUAL ACTUAL Netincome Less:Staffandworkers'bonusandwelfarefund Reservefund EnterpriseexpansionProfitreinvestment Add:UndistributableprofitsatbeginningofyearRecoveryaccumulatedlosses Profitavailablefordistributiontoowners Less:Dividendsdeclared Including:ChineseinvestmentForeigninvestment ProfitscapitalizedonreturnofinvestmentUndistributedprofitsatendofyear利润表(中英)编制单位：_年月 单位：项目 本月数 本年累计数 一、主营业务收入 1957000 减：主营业务成本1136719 主营业务税金及附加37493.24 二、主营业务利润（亏损号填列） 782787.76 加:其他业务利润（亏损以号填列） 8677.2减：营业费用 38355 管理费用 270174.96 财务费用 21389.1三、营业利润（亏损以“-”号填列）461545.9 加：投资收益（亏损以“-”号填列） 42500 补贴收入营业外收入 32269.23减：营业外支出 133628.5 四、利润总额（亏损总额以“-”号填列） 402686.63减：所得税 66886.59五、净利润（净亏损以“-”号填列） 335800.04补充资料：项 目 本年累计数 上年实际数 1.出售、处置部门或被投资单位所得收2.自然灾害发生的损失3.会计政策变更增加（或减少）利润总额 4.会计估计变更增加（或减少）利润总额 5.债务重组损失 6.其他[YourCompanyName] IncomeStatement FortheYearEnded[MmmmDd,200X]Revenue: GrossSales$0.00 Less:Sales Returns and Allowances $0.00 Net Sales$0.00CostofGoodsSold: BeginningInventory $0.00Add: Purchases $0.00 Freight-in $0.00DirectLabor $0.00 IndirectExpenses $0.00$0.00 Less: Ending Inventory CostofGoodsSold $0.00 GrossProfit（Loss）$0.00 Expenses:Advertising $0.00Amortization $0.00 BadDebts $0.00BankChargesCommissionsCreditCardChargesCommissionsCreditCard$0.00$0.00CharitableContributionsContract Labor$0.00$0.00Fees$0.00Delivery Expenses$0.00Depreciation$0.00DuesandSubscriptions$0.00Insurance$0.00Interest $0.00 MaintenMiscellaneous $0.00 OfficeanceExpenses$0.00$0.00Supplies $0.00 PayrollTaxes$0.00PermitsandLicenses$0.00Postage$0.00ProfessionalFees$0.00PropertyTaxes$0.00Rent$0.00Repairs$0.00Telephone$0.00Travel$0.00Utilities$0.00VehicleExpenses$0.00Wages$0.00TotalExpenses$0.00Net OperatingOtherIncome:Income$0.00Gain（Loss）onSaleofAssets$0.00InterestIncome$0.00 Total Other Income $0.00NetIncome（Loss） $0.00制造费用明细表(中英)制造费用明细表 会外工02表附表Sup.4 年月日单位元AJI 项目实际 行次 本年计划 本月实际 上年实际 资 折旧费 修理费物料消耗 低值易耗品摊销 劳动保护水电费 办公费交际应酬费 差旅费 运输费 保费 租赁费设计制图费试验检验费环境保护费蒸汽2MPa蒸汽0.4MPa循环水氮气压缩空气仪表空气沉淀水污水脱盐水煤气其他合计★本信息仅供参考。STATEMENTOFMANUFACTURINGEXPENSES FROMAJI-02Sup.4 FortheyearendedMONETARYUNIT:YUAN ITEMS LINENO. THISTHISMONTH'S LASTYEAR'S PLAN ACTUAL ACTUAL SalariesandwagesDepreciation Repairs SuppliesconsumedAmortizationoflow costandshortlivedarticles protection Waterandelectricity OfficeexpensesEntertainment Travelling TransportationInsuranceRental Designanddrawing ExperimentandinspectionEnvironment protection20Bar steam4Bar steamCooling waterNitrogenCompressedairControlairProcesswaterWastewaterDemineralizedwaterFuel gasMicellaneousTOTAL管理费用明细表(英中)管理费用明细表 会外工02表附表6inCit 年月日单位：元AJI行次本年计划本月实际上年实际项目实际公司经费其中:工资折旧费修理费物料损耗低值易耗品摊销劳动保护费 办公费差旅费运输费保险费 交通费工会经费董事会费顾问费诉讼费 交际应酬费税金 场地使用费技术转让费无形资产摊销 其他资产摊销职工培训费 研究开发费坏帐损失存货盘亏（减盘盈） 外籍人员费汽油 通讯费其他合计★本信息仅供参考。STATEMENTOFGENERALANDADMINSTRATIVEEXPENSES FROMAJI-02Sup.6FortheyearendedMONETARYUNIT:YUAN ITEMS THISTHISMONTH'S LASTYEAR'S LINE NO. PLAN ACTUAL ACTUALCompanyexpensesRepairs

Including: Salaries and wages DepreciationSuppliesconsumed AmortizationoflowvaluearticlesLaborprotection Officeexpenses TravellingTransportation Insurance Taxi Laboruniondues Boardofdirectors'expenses ConsultingfeesLitigation fees Entertainment fees Landoccupancyfees Technologytransferfee Amortizationofintangibleassets Amortizationofotherassets Staffworkers'trainingexpenses ResearchanddevelopmentexpensesBaddebts Inventoryshortage（lessoverage） DelegatesExpenses Gasoline Communication OthersTOTAL资产负债表(中英)编制单位：

年 月 日 单位：元BalanceSheet [MmmmDd,200X] AssetsCurrent Assets: Cash$0 AccountsReceivable $0 Less: Reservefor