- 會(huì )計專(zhuān)業(yè)英語(yǔ)詞匯 推薦度:
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會(huì )計英語(yǔ)詞匯大全
會(huì )計專(zhuān)業(yè)英語(yǔ)是會(huì )計專(zhuān)業(yè)人員職業(yè)發(fā)展的必要工具。學(xué)習會(huì )計專(zhuān)業(yè)英語(yǔ)就是學(xué)習如何借助英語(yǔ)解決與完成會(huì )計實(shí)務(wù)中涉外的專(zhuān)業(yè)性問(wèn)題和任務(wù)。下面是yjbys小編為大家帶來(lái)的會(huì )計英語(yǔ)詞匯大全的知識,歡迎閱讀。
會(huì )計英語(yǔ)詞匯大全
accountant genaral 會(huì )計主任
account balancde 結平的帳戶(hù)
account bill 帳單
account books 帳
account classification 帳戶(hù)分類(lèi)
account current 往來(lái)帳
account form of balance sheet 帳戶(hù)式資產(chǎn)負債表
account form of profit and loss statement 帳戶(hù)式損益表
account payable 應付帳款
account receivable 應收帳款
account of payments 支出表
account of receipts 收入表
account title 帳戶(hù)名稱(chēng),會(huì )計科目
accounting year 或financial year 會(huì )計年度
accounts payable ledger 應付款分類(lèi)帳
Accounting period(會(huì )計期間)
are related to specific time periods ,typically one year(通常是一年)
資產(chǎn)負債表:balance sheet 可以不大寫(xiě)b
利潤表: income statements (or statements of income)
利潤分配表:retained earnings
現金流量表:cash flows
1、部門(mén)的稱(chēng)謂
市場(chǎng)部Marketing
銷(xiāo)售部 Sales Department (也有其它講法,如寶潔公司銷(xiāo)售部叫客戶(hù)生意發(fā)展部CBD)
客戶(hù)服務(wù) Customer Service ,例如客服員叫CSR,R for representative
人事部 Human Resource
行政部 Admin.
財務(wù)部 Finance & Accounting
產(chǎn)品供應 Product Supply,例如產(chǎn)品調度員叫 P S Planner
2、人員的'稱(chēng)謂
助理 Assistant
秘書(shū) secretary
前臺接待小姐 Receptionist
文員 clerk ,如會(huì )計文員為Accounting Clerk
主任 supervisor
經(jīng)理 Manager
總經(jīng)理 GM,General Manager
入場(chǎng)費admission
運費freight
小費tip
學(xué)費tuition
價(jià)格,代價(jià)charge
制造費用 Manufacturing overhead
材料費 Materials
管理人員工資 Executive Salaries
獎金 Wages
退職金 Retirement allowance
補貼 Bonus
外保勞務(wù)費 Outsourcing fee
福利費 Employee benefits/welfare
會(huì )議費 Coferemce
加班餐費 Special duties
市內交通費 Business traveling
通訊費 Correspondence
電話(huà)費 Correspondence
水電取暖費 Water and Steam
稅費 Taxes and dues
租賃費 Rent
管理費 Maintenance
車(chē)輛維護費 Vehicles maintenance
油料費 Vehicles maintenance
培訓費 Education and training
接待費 Entertainment
圖書(shū)、印刷費 Books and printing
運費 Transpotation
保險費 Insurance premium
支付手續費 Commission
雜費 Sundry charges
折舊費 Depreciation expense
機物料消耗 Article of consumption
勞動(dòng)保護費 Labor protection fees
總監Director
總會(huì )計師 Finance Controller
高級 Senior 如高級經(jīng)理為 Senior Manager
營(yíng)業(yè)費用 Operating expenses
代銷(xiāo)手續費 Consignment commission charge
運雜費 Transpotation
保險費 Insurance premium
展覽費 Exhibition fees
廣告費 Advertising fees
管理費用 Adminisstrative expenses
職工工資 Staff Salaries
修理費 Repair charge
低值易耗攤銷(xiāo) Article of consumption
辦公費 Office allowance
差旅費 Travelling expense
工會(huì )經(jīng)費 Labour union expenditure
研究與開(kāi)發(fā)費 Research and development expense
福利費 Employee benefits/welfare
職工教育經(jīng)費 Personnel education
待業(yè)保險費 Unemployment insurance
勞動(dòng)保險費 Labour insurance
醫療保險費 Medical insurance
會(huì )議費 Coferemce
聘請中介機構費 Intermediary organs
咨詢(xún)費 Consult fees
訴訟費 Legal cost
業(yè)務(wù)招待費 Business entertainment
技術(shù)轉讓費 Technology transfer fees
礦產(chǎn)資源補償費 Mineral resources compensation fees
排污費 Pollution discharge fees
房產(chǎn)稅 Housing property tax
車(chē)船使用稅 Vehicle and vessel usage license plate tax(VVULPT)
土地使用稅 Tenure tax
印花稅 Stamp tax
財務(wù)費用 Finance charge
利息支出 Interest exchange
匯兌損失 Foreign exchange loss
各項手續費 Charge for trouble
各項專(zhuān)門(mén)借款費用 Special-borrowing cost
帳目名詞
一、 資產(chǎn)類(lèi) Assets
流動(dòng)資產(chǎn) Current assets
貨幣資金 Cash and cash equivalents
現金 Cash
銀行存款 Cash in bank
其他貨幣資金 Other cash and cash equivalents
外埠存款 Other city Cash in bank
銀行本票 Cashier''s cheque
銀行匯票 Bank draft
信用卡 Credit card
信用證保證金 L/C Guarantee deposits
存出投資款 Refundable deposits
短期投資 Short-term investments
股票 Short-term investments - stock
債券 Short-term investments - corporate bonds
基金 Short-term investments - corporate funds
其他 Short-term investments - other
短期投資跌價(jià)準備 Short-term investments falling price reserves
應收款 Account receivable
應收票據 Note receivable
銀行承兌匯票 Bank acceptance
商業(yè)承兌匯票 Trade acceptance
應收股利 Dividend receivable
應收利息 Interest receivable
應收賬款 Account receivable
其他應收款 Other notes receivable
壞賬準備 Bad debt reserves
預付賬款 Advance money
應收補貼款 Cover deficit by state subsidies of receivable
庫存資產(chǎn) Inventories
物資采購 Supplies purchasing
原材料 Raw materials
包裝物 Wrappage
低值易耗品 Low-value consumption goods
材料成本差異 Materials cost variance
自制半成品 Semi-Finished goods
庫存商品 Finished goods
商品進(jìn)銷(xiāo)差價(jià) Differences between purchasing and selling price
委托加工物資 Work in process - outsourced
委托代銷(xiāo)商品 Trust to and sell the goods on a commission basis
受托代銷(xiāo)商品 Commissioned and sell the goods on a commission basis
存貨跌價(jià)準備 Inventory falling price reserves
分期收款發(fā)出商品 Collect money and send out the goods by stages
待攤費用 Deferred and prepaid expenses
長(cháng)期投資 Long-term investment
長(cháng)期股權投資 Long-term investment on stocks
股票投資 Investment on stocks
其他股權投資 Other investment on stocks
長(cháng)期債權投資 Long-term investment on bonds
債券投資 Investment on bonds
其他債權投資 Other investment on bonds
長(cháng)期投資減值準備 Long-term investments depreciation reserves
股權投資減值準備 Stock rights investment depreciation reserves
債權投資減值準備 Bcreditor''s rights investment depreciation reserves
委托貸款 Entrust loans
本金 Principal
利息 Interest
減值準備 Depreciation reserves
固定資產(chǎn) Fixed assets
房屋 Building
建筑物 Structure
機器設備 Machinery equipment
運輸設備 Transportation facilities
工具器具 Instruments and implement
累計折舊 Accumulated depreciation
固定資產(chǎn)減值準備 Fixed assets depreciation reserves
房屋、建筑物減值準備 Building/structure depreciation reserves
機器設備減值準備 Machinery equipment depreciation reserves
工程物資 Project goods and material
專(zhuān)用材料 Special-purpose material
專(zhuān)用設備 Special-purpose equipment
預付大型設備款 Prepayments for equipment
為生產(chǎn)準備的工具及器具 Preparative instruments and implement for fabricate
在建工程 Construction-in-process
安裝工程 Erection works
在安裝設備 Erecting equipment-in-process
技術(shù)改造工程 Technical innovation project
大修理工程 General overhaul project
在建工程減值準備 Construction-in-process depreciation reserves
固定資產(chǎn)清理 Liquidation of fixed assets
無(wú)形資產(chǎn) Intangible assets
專(zhuān)利權 Patents
非專(zhuān)利技術(shù) Non-Patents
商標權 Trademarks, Trade names
著(zhù)作權 Copyrights
土地使用權 Tenure
商譽(yù) Goodwill
無(wú)形資產(chǎn)減值準備 Intangible Assets depreciation reserves
專(zhuān)利權減值準備 Patent rights depreciation reserves
商標權減值準備 trademark rights depreciation reserves
未確認融資費用 Unacknowledged financial charges
待處理財產(chǎn)損溢 Wait deal assets loss or income
待處理財產(chǎn)損溢 Wait deal assets loss or income
待處理流動(dòng)資產(chǎn)損溢 Wait deal intangible assets loss or income
待處理固定資產(chǎn)損溢 Wait deal fixed assets loss or income
二、負債類(lèi) Liability
短期負債 Current liability
短期借款 Short-term borrowing
應付票據 Notes payable
銀行承兌匯票 Bank acceptance
商業(yè)承兌匯票 Trade acceptance
應付賬款 Account payable
預收賬款 Deposit received
代銷(xiāo)商品款 Proxy sale goods revenue
應付工資 Accrued wages
應付福利費 Accrued welfarism
應付股利 Dividends payable
應交稅金 Tax payable
應交增值稅 value added tax payable
進(jìn)項稅額 Withholdings on VAT
已交稅金 Paying tax
轉出未交增值稅 Unpaid VAT changeover
減免稅款 Tax deduction
銷(xiāo)項稅額 Substituted money on VAT
出口退稅 Tax reimbursement for export
進(jìn)項稅額轉出 Changeover withnoldings on VAT
出口抵減內銷(xiāo)產(chǎn)品應納稅額 Export deduct domestic sales goods tax
轉出多交增值稅 Overpaid VAT changeover
未交增值稅 Unpaid VAT
應交營(yíng)業(yè)稅 Business tax payable
應交消費稅 Consumption tax payable
應交資源稅 Resources tax payable
應交所得稅 Income tax payable
應交土地增值稅 Increment tax on land value payable
應交城市維護建設稅 Tax for maintaining and building cities
payable
應交房產(chǎn)稅 Housing property tax payable
應交土地使用稅 Tenure tax payable
應交車(chē)船使用稅 Vehicle and vessel usage license plate
tax(VVULPT) payable
應交個(gè)人所得稅 Personal income tax payable
其他應交款 Other fund in conformity with paying
其他應付款 Other payables
預提費用 Drawing expense in advance
其他負債 Other liabilities
待轉資產(chǎn)價(jià)值 Pending changerover assets value
預計負債 Anticipation liabilities
長(cháng)期負債 Long-term Liabilities
長(cháng)期借款 Long-term loans
一年內到期的長(cháng)期借款 Long-term loans due within one year
一年后到期的長(cháng)期借款 Long-term loans due over one year
應付債券 Bonds payable
債券面值 Face value, Par value
債券溢價(jià) Premium on bonds
債券折價(jià) Discount on bonds
應計利息 Accrued interest
長(cháng)期應付款 Long-term account payable
應付融資租賃款 Accrued financial lease outlay
一年內到期的長(cháng)期應付 Long-term account payable due within one year
一年后到期的長(cháng)期應付 Long-term account payable over one year
專(zhuān)項應付款 Special payable
一年內到期的專(zhuān)項應付 Long-term special payable due within one year
一年后到期的專(zhuān)項應付 Long-term special payable over one year
遞延稅款 Deferral taxes
三、所有者權益類(lèi) OWNERS'' EQUITY
資本 Capita
實(shí)收資本(或股本) Paid-up capital(or stock)
實(shí)收資本 Paicl-up capital
實(shí)收股本 Paid-up stock
已歸還投資 Investment Returned
公積
資本公積 Capital reserve
資本(或股本)溢價(jià) Cpital(or Stock) premium
接受捐贈非現金資產(chǎn)準備 Receive non-cash donate reserve
股權投資準備 Stock right investment reserves
撥款轉入 Allocate sums changeover in
外幣資本折算差額 Foreign currency capital
其他資本公積 Other capital reserve
盈余公積 Surplus reserves
法定盈余公積 Legal surplus
任意盈余公積 Free surplus reserves
法定公益金 Legal public welfare fund
儲備基金 Reserve fund
企業(yè)發(fā)展基金 Enterprise expension fund
利潤歸還投資 Profits capitalizad on return of investment
利潤 Profits
本年利潤 Current year profits
利潤分配 Profit distribution
其他轉入 Other chengeover in
提取法定盈余公積 Withdrawal legal surplus
提取法定公益金 Withdrawal legal public welfare funds
提取儲備基金 Withdrawal reserve fund
提取企業(yè)發(fā)展基金 Withdrawal reserve for business expansion
提取職工獎勵及福利基金 Withdrawal staff and workers'' bonus and
welfare fund
利潤歸還投資 Profits capitalizad on return of investment
應付優(yōu)先股股利 Preferred Stock dividends payable
提取任意盈余公積 Withdrawal other common accumulation fund
應付普通股股利 Common Stock dividends payable
轉作資本(或股本)的普通股股利 Common Stock dividends change to
assets(or stock)
未分配利潤 Undistributed profit
四、成本類(lèi) Cost
生產(chǎn)成本 Cost of manufacture
基本生產(chǎn)成本 Base cost of manufacture
輔助生產(chǎn)成本 Auxiliary cost of manufacture
制造費用 Manufacturing overhead
材料費 Materials
管理人員工資 Executive Salaries
獎金 Wages
退職金 Retirement allowance
補貼 Bonus
外保勞務(wù)費 Outsourcing fee
福利費 Employee benefits/welfare
會(huì )議費 Coferemce
加班餐費 Special duties
市內交通費 Business traveling
通訊費 Correspondence
電話(huà)費 Correspondence
水電取暖費 Water and Steam
稅費 Taxes and dues
租賃費 Rent
管理費 Maintenance
車(chē)輛維護費 Vehicles maintenance
油料費 Vehicles maintenance
培訓費 Education and training
接待費 Entertainment
圖書(shū)、印刷費 Books and printing
運費 Transpotation
保險費 Insurance premium
支付手續費 Commission
雜費 Sundry charges
折舊費 Depreciation expense
機物料消耗 Article of consumption
勞動(dòng)保護費 Labor protection fees
季節性停工損失 Loss on seasonality cessation
勞務(wù)成本 Service costs
五、損益類(lèi) Profit and loss
收入 Income
業(yè)務(wù)收入 OPERATING INCOME
主營(yíng)業(yè)務(wù)收入 Prime operating revenue
產(chǎn)品銷(xiāo)售收入 Sales revenue
服務(wù)收入 Service revenue
其他業(yè)務(wù)收入 Other operating revenue
材料銷(xiāo)售 Sales materials
代購代售
包裝物出租 Wrappage lease
出讓資產(chǎn)使用權收入 Remise right of assets revenue
返還所得稅 Reimbursement of income tax
其他收入 Other revenue
投資收益 Investment income
短期投資收益 Current investment income
長(cháng)期投資收益 Long-term investment income
計提的委托貸款減值準備 Withdrawal of entrust loans reserves
補貼收入 Subsidize revenue
國家扶持補貼收入 Subsidize revenue from country
其他補貼收入 Other subsidize revenue
營(yíng)業(yè)外收入 NON-OPERATING INCOME
非貨幣性交易收益 Non-cash deal income
現金溢余 Cash overage
處置固定資產(chǎn)凈收益 Net income on disposal of fixed assets
出售無(wú)形資產(chǎn)收益 Income on sales of intangible assets
固定資產(chǎn)盤(pán)盈 Fixed assets inventory profit
罰款凈收入 Net amercement income
支出 Outlay
業(yè)務(wù)支出 Revenue charges
主營(yíng)業(yè)務(wù)成本 Operating costs
產(chǎn)品銷(xiāo)售成本 Cost of goods sold
服務(wù)成本 Cost of service
主營(yíng)業(yè)務(wù)稅金及附加 Tax and associate charge
營(yíng)業(yè)稅 Sales tax
消費稅 Consumption tax
城市維護建設稅 Tax for maintaining and building cities
資源稅 Resources tax
土地增值稅 Increment tax on land value
5405 其他業(yè)務(wù)支出 Other business expense
銷(xiāo)售其他材料成本 Other cost of material sale
其他勞務(wù)成本 Other cost of service
其他業(yè)務(wù)稅金及附加費 Other tax and associate charge
費用 Expenses
營(yíng)業(yè)費用 Operating expenses
代銷(xiāo)手續費 Consignment commission charge
運雜費 Transpotation
保險費 Insurance premium
展覽費 Exhibition fees
廣告費 Advertising fees
管理費用 Adminisstrative expenses
職工工資 Staff Salaries
修理費 Repair charge
低值易耗攤銷(xiāo) Article of consumption
辦公費 Office allowance
差旅費 Travelling expense
工會(huì )經(jīng)費 Labour union expenditure
研究與開(kāi)發(fā)費 Research and development expense
福利費 Employee benefits/welfare
職工教育經(jīng)費 Personnel education
待業(yè)保險費 Unemployment insurance
勞動(dòng)保險費 Labour insurance
醫療保險費 Medical insurance
會(huì )議費 Coferemce
聘請中介機構費 Intermediary organs
咨詢(xún)費 Consult fees
訴訟費 Legal cost
業(yè)務(wù)招待費 Business entertainment
技術(shù)轉讓費 Technology transfer fees
礦產(chǎn)資源補償費 Mineral resources compensation fees
排污費 Pollution discharge fees
房產(chǎn)稅 Housing property tax
車(chē)船使用稅 Vehicle and vessel usage license plate tax(VVULPT)
土地使用稅 Tenure tax
印花稅 Stamp tax
財務(wù)費用 Finance charge
利息支出 Interest exchange
匯兌損失 Foreign exchange loss
各項手續費 Charge for trouble
各項專(zhuān)門(mén)借款費用 Special-borrowing cost
營(yíng)業(yè)外支出 Nonbusiness expenditure
捐贈支出 Donation outlay
減值準備金 Depreciation reserves
非常損失 Extraordinary loss
處理固定資產(chǎn)凈損失 Net loss on disposal of fixed assets
出售無(wú)形資產(chǎn)損失 Loss on sales of intangible assets
固定資產(chǎn)盤(pán)虧 Fixed assets inventory loss
債務(wù)重組損失 Loss on arrangement
罰款支出 Amercement outlay
所得稅 Income tax
以前年度損益調整 Prior year income adjustment
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