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会计英语词汇
一、商务类
1、账户类别
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 receipts 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
2、部门的称谓
市场部Marketing
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部CBD)
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 Planner
3、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
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 dues
租赁费 Rent
管理费 Maintenance
车辆维护费 Vehicles maintenance
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 Finance 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 expense
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 Technology 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-borrowing cost
帐目名词
二、 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 investments - stock
债券 Short-term investments - corporate bonds
基金 Short-term investments - corporate funds
其他 Short-term investments - 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 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 state subsidies 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
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 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 on stocks
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 on bonds
长期投资减值准备 Long-term investments depreciation reserves
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 implement
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 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 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 income
三、负债类 Liability
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 Proxy 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 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 cities
payable
应交房产税 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 license plate
tax(VVULPT) payable
应交个人所得税 Personal income tax payable
其他应交款 Other fund in conformity with paying
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 value
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
四、所有者权益类 OWNERS'' 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 distribution
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 investment
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
会计专业英语词汇中英文互译
资产 assets
流动资产 current assets
现金及约当现金 cash and cash equivalents
库存现金 cash on hand
零用金/周转金 petty cash/revolving funds
银行存款 cash in banks
在途现金 cash in transit
约当现金 cash equivalents
其它现金及 约当现金 other cash and cash equivalents
短期投资 short-term investment
短期投资 -股票 short-term investments - stock
短期投资 -短期票券 short-term investments - short-term notes and bills
短期投资 -政府债券 short-term investments - government bonds
短期投资 -受益凭证 short-term investments - beneficiary certificates
短期投资 -公司债 short-term investments - corporate bonds
短期投资 -其它 short-term investments - other
备抵短期投资跌价损失 allowance for reduction of short-term investment to market
应收票据 notes receivable
应收票据 notes receivable
应收票据贴现 discounted notes receivable
应收票据 -关系人 notes receivable - related parties
其它应收票据 other notes receivable
备抵呆帐 －应收票据 allowance for uncollec- tible accounts- notes receivable
应收帐款 accounts receivable
应收帐款 accounts receivable
应收分期帐款 installment accounts receivable
应收帐款 -关系人 accounts receivable - related parties
备抵呆帐 －应收帐款 allowance for uncollec- tible accounts - accounts receivable
其它应收款 other receivables
应收出售远汇款 forward exchange contract receivable
应收远汇款 -外币 forward exchange contract receivable - foreign currencies
买卖远汇折价 discount on forward ex-change contract
应收收益 earned revenue receivable
应收退税款 income tax refund receivable
其它应收款 - 关系人 other receivables - related parties
其它应收款 - 其它 other receivables - other
备抵呆帐 - 其它应收款 allowance for uncollec- tible accounts - other receivables
存货 inventories
在途商品 goods in transit
备抵存货跌价损失 allowance for reduction of inventory to market
制成品 finished goods
寄销制成品 consigned finished goods
副产品 by-products
在制品 work in process
委外加工 work in process - outsourced
原料 raw materials
物料 supplies
在途原物料 materials and supplies in transit
备抵存货跌价损失 allowance for reduction of inventory to market
预付费用 prepaid expenses
预付薪资 prepaid payroll
预付租金 prepaid rents
预付保险费 prepaid insurance
用品盘存 offic
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