外企会计科目英语

外企会计科目英语

accountant genaral 会计主任 account baIancdc 结平

的 account bill 帐单 account b∞ks 帐

account ClaSSifiCatiOn 分类 account CUrrCnt 往来帐

account form Of balance SheCt 式资产负债表 account foπn Of PrOf i t and IOSS StatemCnt 式 损益表

account PayablC 应付帐款 account receivable 应收

帐款 account Of PaylnCntS 支岀表 account Of receipts 收入表 account title 名称，会计科目 accounting year 或f

iIIanCial year会计年度

accounts Payable IC（Iger 应付款分类帐 Accounting PeriOd （会计期间）are related to SPCCifiC

time PCriOdS t

typically OnC year （通常是一 年）

资产负债表：balance Sheet可以不大写b 利润 表：

income StatCmentS （Or Statcments Of income）

利润分配表：retained earnings 现金流童表：CaSh

flows

1 *部门的称谓 市场部MarkCting 销售部SalCS DePartmCnt （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 SCrVice ,例如客服员叫 CSR ， R

for representative

人事部 HUnIan ReSOUrCC 行政部AdnIirL 财务部 FinanCC & ACCOUnting

产品供应PrOdUCt SUPPly ,

例如产品调度员叫

P S Planner

2，人员的称谓

助理 ASSiStant 秘书 SCCretary 前台接待小姐

ReCePtiOniSt 文员ClCrk ,如会计文员为ACCOUlIting ClCrk 主任 SUPerViSOr

经理 ManagCr

总经理 GM ,

GCnera 1 Manager 入场费admission 运费 freight 小费tip 学费 tuition 价格，代价ChargC

制造费用 ManUfaCtUring OVCrhead 材料费MateriaIS

管理人员工资EXCCUtiVe SaIariCS 奖金WagCS

退职金 RCtiremCnt al IOWanCC 补贴BOnUS

外保劳务费OUtSOUrCing fee 福利费 ElnPlOyee benefits/WCIfare

WORD版木.

会议费CoferemCe 加班餐费 SPCCial （IUtieS 市交通费 BUSinCSS traveling 通讯费 COrreSpOndCnCe 费 COrreSPOndenCe 水电取暖费WatCr and StCam 税费 TaXeS and dues 租赁费RCnt 管理费 MaintCnanCe

车辆维护费 VehiClCS maintenance 油料费 VChiCleS IllaintCnanCC 培训费 EdUCation and training 接待费 EntertainInCnt

图书、印剧费 BOOkS and Printing 运费 TranSPOtatiOn 保险费 InSUrarICe PrelniUln 支付手续费ConlnliSSiOn 杂费 SUndry ChargCS 折旧费 DCPreCiatiOn expense 机物料消耗 ArtiClC Of COnSUInPtiOn

劳动保护费 LabOr PrOtCCtiOn fees 总监 DireCtOr 总会计师 FinanCe COntrOllCr

高级SCrIiOr如高级经理为 SeniOr Manager 营业费用 OPerating expenses

代销手续费 COnSignInCnt CommiSSiOn ChargC 运杂费 TranSpotatiOn 保险费 InSUranCe PrennUlll 展览费 EXhibitiOn fees 广告费 AdVertiSing fees

管理费用 Adminisstrative CXPCnSCS 职工工资 Staff SalarieS 修理费 RCPClir Charge

低值易耗摊销 ArtiCle Of COnSUlIIPtiOn

办公费 OffiCe allowance 差旅费 TraVelIing CXPenSe 工会经费 LabOUr UniOn CXPCnditUre 研究与开发费

ReSearCh and development expense

福利费 Eln PIOyeC bene fits/WCIfare 职工教育经费

PerSOnnCl CdUCatiOn 待业保险费 UnCmPlOylnent insurance 劳动保险费LabOUr insurance 医疗保险费 MCdiCal insurance 会议费 COfCrCnlCC

聘请中介机构费IntemCdiMy OrganS 咨询费

COnSUIt fees

诉讼费Legal COSt 业务招待费 BUSineSS

CntCrtainlnent 技术转让费 TCChnolOgy transfer fees 矿产

资源补偿费Mi nera 1 resources COlnPenSatiOn fees

排污费 POlIUtiOn discharge fees 房产税 HOUSing

PrOPCrty tax 车船使用税 VehiCle and VeSSCl USage IiCCnSe Plate tax (VVULPT)

土地使用税TCnUre tax 印花稅StanIP tax 财务费用

FinanCC Charge 利息支出 IntCrCSt CXChange 汇 兑

损失 FOrCign exchange IOSS 各项手续费 Charge for

trouble 各项专门借款费用SPCCial-borrowing COSt

帐目名词

一、资产类ASSetS 流动资产 CUrrCnt assets 货币资金 CaSh and CaSh CClUiValentS 现金CaSh 银行存款CaSh in bank 其他货币资金 Other CaSh

and CaSh CClUiVaiCntS 外埠存款 Other City CaSh in bank 银行本票 CaShief ,

S ChCqUC

银行汇票Bank draft 信用卡 Credit Card 信用证保证金L/C GUaranteC deposits 存出投资款 RCfUndabIC deposits

短期投资 ShOrt-term investments 股票 ShOrt-term

investments - StOCk 债券 ShOrt-tcπn investments - COnX)rate bonds

基金 ShOrt-term investments - COrPOratC funds 其他 ShOrt-term investments - Other

短期投资跌价准备ShOrt-term investments falling

PriCe reserves

应收款 ∕?ccount receivable 应收票据 NOte receivable

银行承兑汇票Bank acceptance 商业承兑汇票TradC

acceptance 应收股利 DiVidCnd receivable 应收利息 InterCSt receivable 应收账款 ACCOUnt receivable 其他应

收款 OthCr notes receivable 坏账准备 Bad debt reserves 预付账款 AdVanCC IllOney 应收补贴款 COVCr deficit by

StatC SUbSidiCS Of receivable

库存资产InVCntOriCS 物资采购 SUPPIiCS PUrChaSing 原材料 RaW InatCrialS

WORD版木.

包装物WraPPage

低值 易耗品 LOW-ValUC COnSUInPtiOn goods 材料成本差异 MatCrialS COSt VarianCC 自制半成品

Senli-FiniShCd goods 库存商品 FiniShCd goods

商品进销差价 DiffCrCnCCS between PUrChaSing

and SClIing PriCe

委托加工物资 WOrk ill PrOCCSS - OUtSOUrCCd 委托代销商品 TrUSt to and Sell the goods On a

COnUniSSiOn basis

受托代销商品 Coimnissioncd and SCl 1 the goods oil

a COmmiSSiOn basis

存货跌价准备 Inventory falling PriCe reserves 分期收款发出商品COlICCt InOnCy and SCnd OUt

the g∞ds by StageS

待摊费用 DefCrrC(I and PrePaid CXPenSeS 长期投资 Long-term investment 长期股权投资

LOng-term investment on StOCkS 股票投资 InVCStllICnt Orl StOCkS

其他股权投资 OthCr investment On StOCkS 长期债权投资 LOng-term investment On bonds 债 券投资

InVCStlllCnt On bonds

其他债权投资 OthCr investment OrI bonds 长期投资减值准备LOng-tcπn investments CiePrCCiatiOn reserves

股权投资减值准备StOCk rights investment (IePrCCiatiOn reserves

债权投资减值准备BCrCditOr ,

S rights investment

depreciation reserves

委托贷款EntrUSt IOanS 本金 PrinCiPal 利息 InterCSt

减值准备 DCPrCCiatiOn reserves 因定资产FiXCd assets 房屋 BUi Iding 建筑物StrUCtUre

机器设备 MaChinery CqUiPnlCnt 运输设备 TranSPOrtation facilities 工具器具 InStrUmentS and implement 累计折旧 ACCUnlUIatC(I depreciation

固定资产减值准备FiXCd assets depreciation reserves

depreciation reserves

房屋、建筑物减值准备BUi Iding/structure 机器设备减值准备MaChinCry CqUiPment

depreciation reserves

工程物资 PrOjeCt goods and IlIatCrial

专 用材料 SPCCial-PUrPOSC Inaterial 专 用设备

SPCC i a I-PUrPOSe CqU i PInent 预付大型设备款 PrCPaymentS for CClUiPlllent

为生产准备的工具及器具PrCParatiVe instruments

and implement for fabricate

在建工程 COnStrUCtiOn-in-proccss 安装工程

ErCCtiOn WOrkS

在安装设备 ErCCting CCIUiPInent-in-proccss 技术改造工程 TCChniCal innovation PrOjeCt 大修理工程 GCnCra

1 OVerhaUl PrOjeCt 在建工程减值准备COnStrUCt iOn- i n-process depreciation reserves

因定资产清理 LiClUidatiOn Of fixed assets 无形资产 Intangible assets 专利权PatCntS 非专利技术NOn-PatCntS

商标权 TradCmarkS ,

Trade names 著作权

COPyrightS

土地使用权TCnUre 商誉 GOOdWi 11

无形资产减值准备IntemgibIC ASSCtS (IePreCiatiOn

reserves

专利权减值准备 PatCnt rights depreciation reserves 商标权减值准备trademark rights

ClCPrCCiat ion reserves

未确认触资费用 UnaCknOWICdged financial

ChargCS

WORD版木.

待处理财产损溢Wait (ICal assets IOSS Or income 待处理财产损溢Wait deal assets IOSS Or income 待处理流动资产损溢Wait deal intangible assets IOSS

Or income

待处理因定资产损溢Wait deal fixed assets IOSS Or

income

二、负债类 LiabiIity 短期负债 CUrrent IiabiIity 短期借款 ShOrt-tcπn borrowing 应付票据NOtCS Payable 银行承兑汇票Bank acceptance

商业承兑汇票Tra(IC acceptance 应付账款ACCOUnt 预收账款DePOSit 代销商品款PrOXy 应付工资

ACCrUCd

应付福利费 ACCrUCd WeIfariSnl 应付股利 DiVidCndS Payable 应交税金TaX Payable

应交增值税 ValUe added tax PayablC 进项税额

WithhOldingS On VAT

已交税金Paying tax 转出未交増值税

PayabIe received UnPCli d VAT

Sale goods revenue

ChangCOVer 减免税WageS

款TaX deduction 销项稅额

SUbStitUtCd InOney Orl VAT 岀 口退稅 TaX reimbursement for export 进项税额转出

ChangCOVCr WithnoldingS On VAT 出口抵减销产品

应纳税额EXPOrt CiedUCt

(IOlnCStic SaIeS goods tax

转出多交増值税OVerpaid VAT ChangCOVer 未交增值税UnPaid VAT

应交营业税 BUSinCSS tax PClyabIC

应交消费税 COnSUnIPtiOn tax PayablC 应交资源税

ReSOUrCeS tax PayabIe 应交所得税 InCOIne tax Payable

应交土地増值税 InCrenIent tax on Iand ValUC

Payable

应交城市维护建设税TaX for Inaintaining and

buiIding CitieS PayablC

应交房产税 HOUSing PrOPCrty tax PCIyabIC 应交土地使用税TenUrC tax Payable

应交车船使用稅VehiClC and VeSSCI USage IiCenSC

Plate tax (VVuLPT) Payable

应交个人所得税 PerSOnal income tax PayablC 其他应交款 Other fund in COnfOnnity With

Paying

其他应付款OthCr PayableS