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
外企会计科目英语
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