外企会计科目英语

1、外企会计科目英语accountant genaral 会计主任account balancdc 结平的account bill 帐单account books 帐account classification 分类account current 往来帐account form of balance sheet 式资产负债表account fonn of prof i t and loss statement 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a

2、ccount title 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 specifictime periods，typically one year （通常是一 年）资产负债表：balance sheet可以不大写b王J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Mar

3、keting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经理 M

4、anager总经理 GM，Genera 1 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/wclfare会议费Coferemce加班餐费 Special duties市交通费 Business traveling通讯费 Correspondence费

5、 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Commissi on杂费 Sundry charges折旧费 Depreciation expense机物料消耗 Article

6、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 2dminisstrative expenses职工工资 Staff Salaries修理费 Repair

7、charge低值易耗摊销 Article of consumptionWORD版木.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/wclfare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会议贽Cofcrcmcc聘请中介机构费Int

8、ermediary 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Minera 1 resourcescompensation 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

9、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中长目名词一、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 Cred

10、it 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-tenn investments - stock债券 Short-tcnn investments - conx)rate 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 Acc

11、ount 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 pur

12、chasing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 conunission basis受托代销商品 Coi

13、mnissioncd and scl 1 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

14、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-tcnn investments depreciation reserves股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备Bereditor , s rights investment depreciation reserves委托贷款Entrust loans本金 Principal利息 Interest减值准备

15、 Depreciation reserves固定资产Fixed assets房屋 Bui Iding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Bui Iding/structurc depreciation reserves机器设备减值准备Machinery equipment depr

16、eciation reserves工程物资 Project goods and material专 用材料 Special-purpose material专 用设备 Spec i a 1-purpose cqu i pinent预付大型设备款Prepayments for equipment 为生产准备的工具及器具Preparativeinstruments and implement for fabricate在建工程 Construction-in-proccss安装工程 Erection works在安装设备 Erecting cquipinent-in-proccss 技术改造工程

17、Technical innovation project 大修理工程 Genera 1 overhaul project 在建工程减值准备Construct ion-i n-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 Goodwi 11无形资产减值准备Intangible Assets depreciation

18、reserves专利权减值准备 Patent rights depreciation reserves商标权减值准备trademark rightsdcprcciat ion reserves未确认融资费用 Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income待欠理财产损溢Wait deal assets loss or income待欠理流动资产损溢Wait deal intangible assets loss or income待处理固定资产损溢Wait deal fixed assets loss

19、or income二、负债类 Liability短期负债 Current liability短期借款 Short-tenn 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

20、 payable进项税额 Withholdings on VAT已交税金Paying tax转出未交增值税Unpci id 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 Busine

21、ss 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 buiIding 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 ta

22、x (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 changcrover assets value预计负债 Anticipation liabilities长期负债 Long-term Liabilities长期借款 Long-term loans一年到期的长期借款Long-tcnn

23、loans due within one year一年后到期的长期借款Long-tenn loans due over one year应付债券Bonds payable债券面值 Face value 5 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-tenn account payable应付融资租贷款Accrued financial lease outlay一年到期的长期应付Long-tenn account ptiyable due within one year一

24、年后到期的长期应付Long-tenn account ptiyable over one year专项应付款Special payable一年到期的专项应付Long-tenn specialPciyable due within one year一年后到期的专项应付Long-tenn special payable over one year递延税款 Deferral taxes所有者权益类OWNERS'' EQUITY资本Capita实收资本(或股本)Paid-up capi ta 1 (or stock)实收资本 Paicl-up capital实收股本Paid-up st

25、ock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 M locate 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

26、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 prof i ts利润分配 Profit distribution其他转入 Other chcngeovcr in提取法定盈余公积Withdrawal legal surplus提取法定公益金Withdrawal legal publi

27、c 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利润力还投资 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 connnon accumulation fund

28、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)未分想利润 Undistributed profit四、成本类Cost生产成本 Cost of manufacture基本生产成本 Base cost of manufacture辅助生产成本 Auxiliary cost of nianufacture 制造费用 Manufacturing overhead 材料费Materials管理人员工资Executive Salaries奖金Wage

29、sword版木.退职金 Retirement allowance补贴Bonus外保劳务费Outsourcing fee福利费 Employee benefits/wclfarc会议费Cofcrcmcc加班餐费 Special duties市交通费 Business traveling通讯费 Correspondence费 Correspondence水电取暖费Water and Steam税费 Taxes and dues租货费Rent管理费 Maintenance车辆维护费 Vehicles maintenance油料费 Vehicles maintenance培训费 Education a

30、nd 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Conunission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 I

31、NCOME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 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 Lon

32、g-tcnn 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-OPERATING INCOME非货币性交易收益Non-cash deal income现金溢余Cash overage欠置固定资产净收益Net income on disposal of fixed assets出售无形资产收益Income on sale

33、s of intangible assets固定资产盘盈 Fixed assets inventory profit 罚款净收入 Net amercenicnt 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 service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 Transpotation保险费 Insurance