会计科目中英对照

1、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acco

2、unt 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 flows1、部门的称谓市场部 Ma

3、rketing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 Planner2、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

4、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Corres

5、pondence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Artic

6、le 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

7、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C

8、onsult 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For

9、eign 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 Cashin 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 de

10、posits存出投资款Refundable deposits短期投资 Short-term investments股票Short-terminvestments -stock债券Short-terminvestments -corporatebonds基金Short-terminvestments -corporatefunds其他Short-terminvestments -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

11、 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 co

12、nsumption 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Inv

13、entory 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 onstocks长期债权投资Long-term investment on bonds债券投资Investment on bonds其他债权投资Oth

14、er investment onbonds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机器设备 运输设备 工具器具 累

15、计折旧建筑物 StructureMachinery equipmentTransportation facilities Instruments and implement 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-purpos

16、e 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-p

17、rocess 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商誉 Goodwill无形资产减值准备专利权减值准备商标权减值准备未确认融资费用待处理财产损溢待处理财产损溢土地使用权TenureIntangible Assets depreciation reservesPatent rights depreciation reserves trademark ri

18、ghts depreciation reserves Unacknowledged financial chargesWait deal assets loss or incomeWait 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二、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

19、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 V AT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Sub

20、stituted money on VAT出口退税Tax reimbursement for export进项税额转出Changeover withnoldings on V AT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Increm

21、ent tax on land value payable应交城市维护建设税Tax for maintaining and building citiespayable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 platetax(VVULPT) payable应交个人所得税Personal income tax payable其他应交款Other fund in conformity withpaying其他应付款Other payables预

22、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Premi

23、um 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

24、后到期的专项应付Long-term special payable over one year递延税款 Deferral taxesOWNERS'' EQUITY资本 Capita实收资本(或股本 )Paid-up capital(or stock)实收资本Paicl-upcapital实收股本Paid-upstock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St

25、ock 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

26、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'' bon

27、us andwelfare 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 toassets(or stock)未分配利润 Undistributed profitCost生产成本 Cost of

28、manufacture基本生产成本Base cost of manufacture辅助生产成本Auxiliary cost of manufacture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

29、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 co

30、nsumption劳动保护费Labor protection fees季节性停工损失Loss on seasonality cessation劳务成本 Service costs五、损益类 Profit and loss收入 Income业务收入OPERATING INCOME主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入Service revenue其他业务收入Other operating revenue材料销售Sales materials代购代售包装物出租Wrappage lease出让资产使用权收入 Remise right

31、of assets revenue返还所得税Reimbursement of income tax其他收入Other revenue投资收益Investment income短期投资收益Current investment income长期投资收益Long-term investment income计提的委托贷款减值准备Withdrawal of entrust loans reserves补贴收入 Subsidize revenue国家扶持补贴收入 Subsidize revenue from country其他补贴收入 Other subsidize revenue营业外收入 NON-O

32、PERATING INCOME非货币性交易收益Non-cash deal income现金溢余 Cash overage处置固定资产净收益Net income on disposal of fixed assets出售无形资产收益Income on sales of intangible assets固定资产盘盈Fixed assets inventory profit罚款净收入 Net amercement income支出 Outlay业务支出Revenue charges主营业务成本Operating costs产品销售成本Cost of goods sold服务成本Cost of se

33、rvice主营业务税金及附加Tax and associate charge营业税Sales tax消费税Consumption tax城市维护建设税Tax for maintaining and building cities资源税Resources tax土地增值税Increment tax on land value5405 其他业务支出 Other business expense销售其他材料成本Other cost of material sale其他劳务成本Other cost of service其他业务税金及附加费 Other tax and associate charge费用 Expenses营业费用 Operating expenses代销手续费Consignment commission charge运杂费Transpo