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  • 會(huì)計(jì)英語(yǔ)詞匯

    時(shí)間:2023-06-29 03:38:41 藹媚 英語(yǔ)詞匯 我要投稿

    會(huì)計(jì)英語(yǔ)詞匯精選

      詞匯的累積是很重要的,因此小編又整理了一些會(huì)計(jì)英語(yǔ)詞匯,來(lái)幫助大家豐富詞庫(kù)量,謝謝大家的閱讀!

    會(huì)計(jì)英語(yǔ)詞匯精選

      會(huì)計(jì)英語(yǔ)詞匯

      一、商務(wù)類

      1、賬戶類別

      accountant genaral 會(huì)計(jì)主任

      account balancde 結(jié)平的帳戶

      account bill 帳單

      account books 帳

      account classification 帳戶分類

      account current 往來(lái)帳

      account form of balance sheet 帳戶式資產(chǎn)負(fù)債表

      account form of profit and loss statement 帳戶式損益表

      account payable 應(yīng)付帳款

      account receivable 應(yīng)收帳款

      account of payments 支出表

      account of receipts 收入表

      account title 帳戶名稱,會(huì)計(jì)科目

      accounting year 或financial year 會(huì)計(jì)年度

      accounts payable ledger 應(yīng)付款分類帳

      Accounting period(會(huì)計(jì)期間)

      are related to specific time periods ,typically one year(通常是一年)

      資產(chǎn)負(fù)債表:balance sheet 可以不大寫b

      利潤(rùn)表: income statements (or statements of income)

      利潤(rùn)分配表:retained earnings

      現(xiàn)金流量表:cash flows

      2、部門的稱謂

      市場(chǎng)部Marketing

      銷售部 Sales Department (也有其它講法,如寶潔公司銷售部叫客戶生意發(fā)展部CBD)

      客戶服務(wù) Customer Service ,例如客服員叫CSR,R for representative

      人事部 Human Resource

      行政部 Admin.

      財(cái)務(wù)部 Finance & Accounting

      產(chǎn)品供應(yīng) Product Supply,例如產(chǎn)品調(diào)度員叫 P S Planner

      3、人員的稱謂

      助理 Assistant

      秘書(shū) secretary

      前臺(tái)接待小姐 Receptionist

      文員 clerk ,如會(huì)計(jì)文員為Accounting Clerk

      主任 supervisor

      經(jīng)理 Manager

      總經(jīng)理 GM,General Manager

      入場(chǎng)費(fèi)admission

      運(yùn)費(fèi)freight

      小費(fèi)tip

      學(xué)費(fèi)tuition

      價(jià)格,代價(jià)charge

      制造費(fèi)用 Manufacturing overhead

      材料費(fèi) Materials

      管理人員工資 Executive Salaries

      獎(jiǎng)金 Wages

      退職金 Retirement allowance

      補(bǔ)貼 Bonus

      外保勞務(wù)費(fèi) Outsourcing fee

      福利費(fèi) Employee benefits/welfare

      會(huì)議費(fèi) Coferemce

      加班餐費(fèi) Special duties

      市內(nèi)交通費(fèi) Business traveling

      通訊費(fèi) Correspondence

      電話費(fèi) Correspondence

      水電取暖費(fèi) Water and Steam

      稅費(fèi) Taxes and dues

      租賃費(fèi) Rent

      管理費(fèi) Maintenance

      車輛維護(hù)費(fèi) Vehicles maintenance

      油料費(fèi) Vehicles maintenance

      培訓(xùn)費(fèi) Education and training

      接待費(fèi) Entertainment

      圖書(shū)、印刷費(fèi) Books and printing

      運(yùn)費(fèi) Transpotation

      保險(xiǎn)費(fèi) Insurance premium

      支付手續(xù)費(fèi) Commission

      雜費(fèi) Sundry charges

      折舊費(fèi) Depreciation expense

      機(jī)物料消耗 Article of consumption

      勞動(dòng)保護(hù)費(fèi) Labor protection fees

      總監(jiān)Director

      總會(huì)計(jì)師 Finance Controller

      高級(jí) Senior 如高級(jí)經(jīng)理為 Senior Manager

      營(yíng)業(yè)費(fèi)用 Operating expenses

      代銷手續(xù)費(fèi) Consignment commission charge

      運(yùn)雜費(fèi) Transpotation

      保險(xiǎn)費(fèi) Insurance premium

      展覽費(fèi) Exhibition fees

      廣告費(fèi) Advertising fees

      管理費(fèi)用 Adminisstrative expenses

      職工工資 Staff Salaries

      修理費(fèi) Repair charge

      低值易耗攤銷 Article of consumption

      辦公費(fèi) Office allowance

      差旅費(fèi) Travelling expense

      工會(huì)經(jīng)費(fèi) Labour union expenditure

      研究與開(kāi)發(fā)費(fèi) Research and development expense

      福利費(fèi) Employee benefits/welfare

      職工教育經(jīng)費(fèi) Personnel education

      待業(yè)保險(xiǎn)費(fèi) Unemployment insurance

      勞動(dòng)保險(xiǎn)費(fèi) Labour insurance

      醫(yī)療保險(xiǎn)費(fèi) Medical insurance

      會(huì)議費(fèi) Coferemce

      聘請(qǐng)中介機(jī)構(gòu)費(fèi) Intermediary organs

      咨詢費(fèi) Consult fees

      訴訟費(fèi) Legal cost

      業(yè)務(wù)招待費(fèi) Business entertainment

      技術(shù)轉(zhuǎn)讓費(fèi) Technology transfer fees

      礦產(chǎn)資源補(bǔ)償費(fèi) Mineral resources compensation fees

      排污費(fèi) Pollution discharge fees

      房產(chǎn)稅 Housing property tax

      車船使用稅 Vehicle and vessel usage license plate tax(VVULPT)

      土地使用稅 Tenure tax

      印花稅 Stamp tax

      財(cái)務(wù)費(fèi)用 Finance charge

      利息支出 Interest exchange

      匯兌損失 Foreign exchange loss

      各項(xiàng)手續(xù)費(fèi) Charge for trouble

      各項(xiàng)專門借款費(fèi)用 Special-borrowing cost

      帳目名詞

      二、 資產(chǎn)類 Assets

      流動(dòng)資產(chǎn) Current assets

      貨幣資金 Cash and cash equivalents

      現(xiàn)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(zhǔn)備 Short-term investments falling price reserves

      應(yīng)收款 Account receivable

      應(yīng)收票據(jù) Note receivable

      銀行承兌匯票 Bank acceptance

      商業(yè)承兌匯票 Trade acceptance

      應(yīng)收股利 Dividend receivable

      應(yīng)收利息 Interest receivable

      應(yīng)收賬款 Account receivable

      其他應(yīng)收款 Other notes receivable

      壞賬準(zhǔn)備 Bad debt reserves

      預(yù)付賬款 Advance money

      應(yīng)收補(bǔ)貼款 Cover deficit by state subsidies of receivable

      庫(kù)存資產(chǎn) Inventories

      物資采購(gòu) 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(kù)存商品 Finished goods

      商品進(jìn)銷差價(jià) Differences between purchasing and selling price

      委托加工物資 Work in process - outsourced

      委托代銷商品 Trust to and sell the goods on a commission basis

      受托代銷商品 Commissioned and sell the goods on a commission basis

      存貨跌價(jià)準(zhǔn)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(fèi)用 Deferred and prepaid expenses

      長(zhǎng)期投資 Long-term investment

      長(zhǎng)期股權(quán)投資 Long-term investment on stocks

      股票投資 Investment on stocks

      其他股權(quán)投資 Other investment on stocks

      長(zhǎng)期債權(quán)投資 Long-term investment on bonds

      債券投資 Investment on bonds

      其他債權(quán)投資 Other investment on bonds

      長(zhǎng)期投資減值準(zhǔn)備 Long-term investments depreciation reserves

      股權(quán)投資減值準(zhǔn)備 Stock rights investment depreciation reserves

      債權(quán)投資減值準(zhǔn)備 Bcreditor''s rights investment depreciation reserves

      委托貸款 Entrust loans

      本金 Principal

      利息 Interest

      減值準(zhǔn)備 Depreciation reserves

      固定資產(chǎn) Fixed assets

      房屋 Building

      建筑物 Structure

      機(jī)器設(shè)備 Machinery equipment

      運(yùn)輸設(shè)備 Transportation facilities

      工具器具 Instruments and implement

      累計(jì)折舊 Accumulated depreciation

      固定資產(chǎn)減值準(zhǔn)備 Fixed assets depreciation reserves

      房屋、建筑物減值準(zhǔn)備 Building/structure depreciation reserves

      機(jī)器設(shè)備減值準(zhǔn)備 Machinery equipment depreciation reserves

      工程物資 Project goods and material

      專用材料 Special-purpose material

      專用設(shè)備 Special-purpose equipment

      預(yù)付大型設(shè)備款 Prepayments for equipment

      為生產(chǎn)準(zhǔn)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(shè)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(zhǔn)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

      專利權(quán) Patents

      非專利技術(shù) Non-Patents

      商標(biāo)權(quán) Trademarks, Trade names

      著作權(quán) Copyrights

      土地使用權(quán) Tenure

      商譽(yù) Goodwill

      無(wú)形資產(chǎn)減值準(zhǔn)備 Intangible Assets depreciation reserves

      專利權(quán)減值準(zhǔn)備 Patent rights depreciation reserves

      商標(biāo)權(quán)減值準(zhǔn)備 trademark rights depreciation reserves

      未確認(rèn)融資費(fèi)用 Unacknowledged financial charges

      待處理財(cái)產(chǎn)損溢 Wait deal assets loss or income

      待處理財(cái)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

      三、負(fù)債類 Liability

      短期負(fù)債 Current liability

      短期借款 Short-term borrowing

      應(yīng)付票據(jù) Notes payable

      銀行承兌匯票 Bank acceptance

      商業(yè)承兌匯票 Trade acceptance

      應(yīng)付賬款 Account payable

      預(yù)收賬款 Deposit received

      代銷商品款 Proxy sale goods revenue

      應(yīng)付工資 Accrued wages

      應(yīng)付福利費(fèi) Accrued welfarism

      應(yīng)付股利 Dividends payable

      應(yīng)交稅金 Tax payable

      應(yīng)交增值稅 value added tax payable

      進(jìn)項(xiàng)稅額 Withholdings on VAT

      已交稅金 Paying tax

      轉(zhuǎn)出未交增值稅 Unpaid VAT changeover

      減免稅款 Tax deduction

      銷項(xiàng)稅額 Substituted money on VAT

      出口退稅 Tax reimbursement for export

      進(jìn)項(xiàng)稅額轉(zhuǎn)出 Changeover withnoldings on VAT

      出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額 Export deduct domestic sales goods tax

      轉(zhuǎn)出多交增值稅 Overpaid VAT changeover

      未交增值稅 Unpaid VAT

      應(yīng)交營(yíng)業(yè)稅 Business tax payable

      應(yīng)交消費(fèi)稅 Consumption tax payable

      應(yīng)交資源稅 Resources tax payable

      應(yīng)交所得稅 Income tax payable

      應(yīng)交土地增值稅 Increment tax on land value payable

      應(yīng)交城市維護(hù)建設(shè)稅 Tax for maintaining and building cities

      payable

      應(yīng)交房產(chǎn)稅 Housing property tax payable

      應(yīng)交土地使用稅 Tenure tax payable

      應(yīng)交車船使用稅 Vehicle and vessel usage license plate

      tax(VVULPT) payable

      應(yīng)交個(gè)人所得稅 Personal income tax payable

      其他應(yīng)交款 Other fund in conformity with paying

      其他應(yīng)付款 Other payables

      預(yù)提費(fèi)用 Drawing expense in advance

      其他負(fù)債 Other liabilities

      待轉(zhuǎn)資產(chǎn)價(jià)值 Pending changerover assets value

      預(yù)計(jì)負(fù)債 Anticipation liabilities

      長(zhǎng)期負(fù)債 Long-term Liabilities

      長(zhǎng)期借款 Long-term loans

      一年內(nèi)到期的長(zhǎng)期借款 Long-term loans due within one year

      一年后到期的長(zhǎng)期借款 Long-term loans due over one year

      應(yīng)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(yīng)計(jì)利息 Accrued interest

      長(zhǎng)期應(yīng)付款 Long-term account payable

      應(yīng)付融資租賃款 Accrued financial lease outlay

      一年內(nèi)到期的長(zhǎng)期應(yīng)付 Long-term account payable due within one year

      一年后到期的長(zhǎng)期應(yīng)付 Long-term account payable over one year

      專項(xiàng)應(yīng)付款 Special payable

      一年內(nèi)到期的專項(xiàng)應(yīng)付 Long-term special payable due within one year

      一年后到期的專項(xiàng)應(yīng)付 Long-term special payable over one year

      遞延稅款 Deferral taxes

      四、所有者權(quán)益類 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(zèng)非現(xiàn)金資產(chǎn)準(zhǔn)備 Receive non-cash donate reserve

      股權(quán)投資準(zhǔn)備 Stock right investment reserves

      撥款轉(zhuǎn)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(chǔ)備基金 Reserve fund

      企業(yè)發(fā)展基金 Enterprise expension fund

      利潤(rùn)歸還投資 Profits capitalizad on return of investment

      利潤(rùn) Profits

      本年利潤(rùn) Current year profits

      利潤(rùn)分配 Profit distribution

      其他轉(zhuǎn)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(chǔ)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(jiǎng)勵(lì)及福利基金 Withdrawal staff and workers'' bonus and

      welfare fund

      利潤(rùn)歸還投資 Profits capitalizad on return of investment

      應(yīng)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(yīng)付普通股股利 Common Stock dividends payable

      轉(zhuǎn)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(rùn) Undistributed profit

      會(huì)計(jì)專業(yè)英語(yǔ)詞匯中英文互譯

      資產(chǎn) assets

      流動(dòng)資產(chǎn) current assets

      現(xiàn)金及約當(dāng)現(xiàn)金 cash and cash equivalents

      庫(kù)存現(xiàn)金 cash on hand

      零用金/周轉(zhuǎn)金 petty cash/revolving funds

      銀行存款 cash in banks

      在途現(xiàn)金 cash in transit

      約當(dāng)現(xiàn)金 cash equivalents

      其它現(xiàn)金及 約當(dāng)現(xiàn)金 other cash and cash equivalents

      短期投資 short-term investment

      短期投資 -股票 short-term investments - stock

      短期投資 -短期票券 short-term investments - short-term notes and bills

      短期投資 -政府債券 short-term investments - government bonds

      短期投資 -受益憑證 short-term investments - beneficiary certificates

      短期投資 -公司債 short-term investments - corporate bonds

      短期投資 -其它 short-term investments - other

      備抵短期投資跌價(jià)損失 allowance for reduction of short-term investment to market

      應(yīng)收票據(jù) notes receivable

      應(yīng)收票據(jù) notes receivable

      應(yīng)收票據(jù)貼現(xiàn) discounted notes receivable

      應(yīng)收票據(jù) -關(guān)系人 notes receivable - related parties

      其它應(yīng)收票據(jù) other notes receivable

      備抵呆帳 -應(yīng)收票據(jù) allowance for uncollec- tible accounts- notes receivable

      應(yīng)收帳款 accounts receivable

      應(yīng)收帳款 accounts receivable

      應(yīng)收分期帳款 installment accounts receivable

      應(yīng)收帳款 -關(guān)系人 accounts receivable - related parties

      備抵呆帳 -應(yīng)收帳款 allowance for uncollec- tible accounts - accounts receivable

      其它應(yīng)收款 other receivables

      應(yīng)收出售遠(yuǎn)匯款 forward exchange contract receivable

      應(yīng)收遠(yuǎn)匯款 -外幣 forward exchange contract receivable - foreign currencies

      買賣遠(yuǎn)匯折價(jià) discount on forward ex-change contract

      應(yīng)收收益 earned revenue receivable

      應(yīng)收退稅款 income tax refund receivable

      其它應(yīng)收款 - 關(guān)系人 other receivables - related parties

      其它應(yīng)收款 - 其它 other receivables - other

      備抵呆帳 - 其它應(yīng)收款 allowance for uncollec- tible accounts - other receivables

      存貨 inventories

      在途商品 goods in transit

      備抵存貨跌價(jià)損失 allowance for reduction of inventory to market

      制成品 finished goods

      寄銷制成品 consigned finished goods

      副產(chǎn)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

      備抵存貨跌價(jià)損失 allowance for reduction of inventory to market

      預(yù)付費(fèi)用 prepaid expenses

      預(yù)付薪資 prepaid payroll

      預(yù)付租金 prepaid rents

      預(yù)付保險(xiǎn)費(fèi) prepaid insurance

      用品盤存 offic

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