会计英语对照表

1、会计相关词语中英文对照表英文缩写英文全称中文解释JVJoint Ven ture中外合资企业WOFEWholly Owned Foreig n En terprise外商独资企业FIEForeig n In vested En terprise外商投资企业MNCMulti-nati onal Compa ny多国公司/跨国公司GDPGross Domestic Product国内生产总值GNPGross Natio nal Product国民生产总值Nomi nal GNPNominal Gross Nati onal Product名义国民生产总值Real GNPReal Gross Nat

2、io nal Product实际国民生产总值P&LProfit & Loss Statement利润表/损益表B/SBala nee Sheet资产负债表C/FCash flow Stateme nt现金流量表Equity Moveme ntStatement of changes in owners ' equity权益变动表Dr:Debit借方Cr:Credit贷方BGT/Bgt.Budget预算数MGT/mgtMan ageme nt管理ACT/Act.Actual实际数VS.Versus比拟MGT/mgt .Man ageme nt管理FYFiscal Year

3、财政年度etcet cetra等等per有关，按照Acco unt book账簿LedgerLedger账S/LSub-Ledger明细账G/LGen eral Ledger总账利润表工程GTGross Turnover毛收入/折扣前销售收入SalesSales销售/销售收入Rev.Revenue销售收入Disco untDisco unt折扣Cost本钱COGSCost of Goods Sold销售本钱Product ion Cost生产本钱O/HOverhead制造费用NTNet Turno ver净收入/折扣后销售收入英文缩写英文全称中文解释Net SalesNet Sales净收入/

4、折扣后销售收入Gross Margin毛利GP RatioGross Profit Ratio毛利率Operati ng Profit营业利润Selli ng ExpSelli ng Expe nse销售费用/经营费用G&AGen eral Admi nistratio n Expe nse管理费用Fina ExpFinan cial Expe nse财务费用PBTProfit Before Tax税前利润CITCorporate In come Tax所得税PATProfit After Tax税后利润EBITEarning Before In terest and Tax息税前利润

5、EBITDAEarning BeforeIn terest,Tax,Deprecati on and Amortizati on息税前折旧摊销前利润GPGross Profit毛利Cost ing本钱结转/本钱系统Con tributi on Margin边际收益；奉献毛利资产负债表工程Assets资产Current Assets流动资产Non-curre nt Assets非流动资产Liability负债Current Liability流动负债Non-curre nt Liability非流动负债Equity权益CashCash&Bank现金/银行存款A/RAcco unts Re

6、ceivable应收账款N/RNotes Receivable应收票据Prepayme nts预付账款Stock存货Inven tory存货R.M.Raw Material原材料Work In Progress在产品Fini shed Goods完工产品/库存商品DMDirect Material直接材料Direct Labor直接人工Provisi on跌价准备L-T In vestme ntLong Term In vestme nt长期投资C.I.P.Con structi on In Progress在建工程F.A.Fixed Assets固定资产I.A.Intan gible Assets无形资产Impairme nt减值英文缩写英文全称中文解释A/PAcco unts Payable应付账款N/PNotes Payable应付票据AdvancesAdva nee From Customers预收账款Salary Payables应付工资Tax Payables应交税金VATValue-added Tax增值税CTCon sumpti on Tax消费税BTBusin ess Tax营业税Tax surcharge税金及附加S-T LoanShort Term Loa n短期借款L-T LoanLong Ter