会计专业英语词汇大全

PAGEPAGE12会计专业英语词汇11、部门的称谓市场部Marketing Department销售部SalesDepartment客户服务CustomerService，HumanResourcePersonnelDepartment行政部AdministrationDepartmentMinistryofFinance/FinancialDepartmentProduct2、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AccountingClerk主任supervisor经理Manager总经理GM，GeneralManager总监Director总会计师FinanceControllerSenior如高级经理为SeniorVP(VicePresident)副总裁FVP(FirstVicePresident)第一副总裁AVP(AssistantVice副总裁助理CEO(ChiefExecutive首席执行官COO(ChiefOperations首席运营官CFO(ChiefFinancial首席财务官CIO(ChiefInformation首席信息官HRD(HumanResourceOD(OperationsDirector)运营总监MD(MarketingDirector)市场总监OM(OperationsManager)运作经理PM(ProductionManager)生产经理(ProductManager)产品经理基本词汇会计accountingaccountingfunctionfinancialaccounting会计控制accountingcontrol会计学科accountingscience会计职业accountingprofession非营利组织会计non-profitorganizationaccounting企业会计enterpriseaccounting财务会计financialaccounting成本会计costaccounting管理会计managementaccounting税务会计taxaccounting审计audit电算化会计computerizedaccounting会计信息accountinginformation会计目标accountingobjective企业会计准则accountingcriteriaforenterprises存货会计准则inventoryaccounting长期股权投资会计准则accountingstandards,long-termequityinvestment投资性房地产会计准则investmentpropertyaccountingstandards固定资产会计准则fixedassetsaccountingstandards生物资产会计准则biologicalassetsaccountingstandards无形资产会计准则intangibleassetsaccountingstandardsofnon-monetaryassets,theexchangeofaccountingstandards资产减值会计准则impairmentofassetsaccountingstandards职工薪酬会计准则staffsalariesaccountingstandards企业年金基金会计准则enterpriseannuityfundaccountingstandards股份支付会计准则share-basedpaymentaccountingstandard债务重组会计准则debtrestructuringaccountingstandards或有事项会计准则oramatterofaccountingprinciples收入会计准则revenueaccountingstandardsconstructioncontractsaccountingstandardsaccountingforgovernmentgrantsguidelinesborrowingcostsaccountingstandards所得税会计准则incometaxaccountingstandards外币折算会计准则foreigncurrencytranslationaccountingstandards企业合并会计准则businesscombinationsaccountingstandards租赁会计准则leaseaccountingstandards金融工具确认和计量会计准则recognitionandmeasurementoffinancialinstrumentsaccountingstandards金融资产转移会计准则thetransferoffinancialassetsaccountingrules套期保值会计准则hedgeaccounting原保险合同会计准则oftheoriginalinsurancecontractsaccountingstandard再保险合同会计准则re-insurancecontractsaccountingstandard石油天然气开采会计准则oilandgasaccountingstandards会计政策、会计估计变更和差错更正会计准则accountingpolicieschangesinaccountingestimatesandcorrectionsoferrorsaccountingstandards资产负债表日后事项会计准则thebalancesheetdateaccountingstandards财务报表列报会计准则accountingstandardsfinancialstatementsreported现金流量表会计准则cashflowaccountingstandards中期财务报告会计准则interimfinancialreportingaccountingstandards合并财务报表会计准则theconsolidatedfinancialstatementsofaccountingstandards每股收益会计准则earningspershareaccountingstandards分部报告会计准则segmentreportingaccountingstandards关联方披露会计准则relatedpartydisclosuresaccountingstandards金融工具列报会计准则presentationoffinancialinstrumentsaccountingstandards首次执行企业会计准则presentationoffinancialinstrumentsaccountingstandardsaccountingconcepts会计主体accountingentity持续经营goingconcern会计分期accountingperiod会计年度financialyear货币计量moneymeasurement权责发生制accrualbasis收付实现制cashbasisofaccounting会计信息质量要求qualityofaccountinginformation可靠性reliability相关性relevance可理解性understandability可比性comparability实质重于形式substanceoverform重要性materiality谨慎性prudence及时性timeliness会计确认accountingrecognition会计计量accountingmeasurementaccountingrecord会计报告accountingreport设置账户settingupaccounts复式记帐double-entryaccounting填制与审核会计凭证fillinandaudittheaccountingdocuments借贷记账法debit-creditbookkeeping登记账簿registeringaccountingbooks成本计算costcalculation财产清查与编制财务报告propertyInventoryandpreparationoffinancialreports会计等式accountingformulaaccountingtransactionaccountingsubjectsgeneralledger总日记账generaljournal日记账journalentries银行承兑汇票bankacceptance商业承兑汇票tradeacceptance外埠存款othercityCashinbank银行本票cashier'scheck银行汇票bankdraft信用卡creditcard信用证保证金l/cguaranteedeposits存出投资款refundabledeposits待处理财产损溢waitdealassetslossorincome/Unacknowledged未分配利润undistributedprofit试算平衡表workingtrialbalance期末账项调整finalaccountsadjustments会计凭证accountingdocuments原始凭证originalevidences一次凭证single-recorddocument汇总原始凭证summaryoftheoriginaldocuments记账凭证accountvoucher收款凭证receiptvoucher付款凭证paymentvouchertransfercertificate科目汇总表categorizedaccountssummary盘存账户inventoryaccount资本账户capitalaccount结算账户settlementaccount调整账户adjustmentaccount集合分配账户setallocationaccount成本计算账户costingaccount跨期摊配账户spreadwithaccountforinter-period汇转账户exchangetransferaccounts财务成果账户financialresultsaccount计价对比账户accountsdenominatedincontrast暂记账户suspenseaccounts会计账簿accountingbooksjournal总分类账簿generalledger明细分类账簿detailledger备查账簿referencebooks错账更正方法errorcorrectionmethodaccounts划线更正法correctionbydrawingastraightling红字更正法correctionbyusingredink补充登记法correctionbyextrarecording财产清查propertyinventory全部清查allinventory局部清查partialinventory定期清查periodiccheckingmethod不定期清查non-periodiccheckingperpetualinventorysystemphysicalinventorysystem实地盘点法physicalinventorymethod技术推算法technologyreckoning抽查盘点法samplinginventorymethod银行存款余额调节表bankbalancesheetadjustment往来款项对账单betweentheamountofthebill财务报表financialstatement会计报表accountingstatementaccountingstatementfootnotestatementofassetsandliabilitiesprofitstatement现金流量表cashflowstatementownerofchangesincategorizedaccountssummaryaccountingagencies会计主管accountingmanager会计档案accountingfiles会计要素elementsofaccounting一、资产类Assets流动资产Currentassets货币资金Cashandcashequivalents1001现金Cash1002银行存款Cashinbank1009其他货币资金Othercashandcashequivalents100901外埠存款OthercityCashinbank100902银行本票Cashierherub100903银行汇票Bankdraft100904信用卡Creditcard100905信用证保证金L/CGuaranteedeposits100906存出投资款Refundabledeposits1101短期投资Short-terminvestments110101股票Short-terminvestments-stock110102债券Short-terminvestments-corporatebonds110103基金Short-terminvestments-corporatefunds110110其他Short-terminvestments-other1102Short-terminvestmentsfallingpricereserves1111Notereceivable银行承兑汇票Bankacceptance商业承兑汇票Tradeacceptance1121应收股利Dividendreceivable1122应收利息Interestreceivable1131应收账款Accountreceivable1133Othernotesreceivable1141坏账准备Baddebtreserves1151预付账款Advancemoney1161应收补贴款Coverdeficitbystatesubsidiesofreceivable1201物资采购Suppliespurchasing1211原材料Rawmaterials1221包装物Wrappage1231低值易耗品Low-valueconsumptiongoods1232材料成本差异Materialscostvariance1241自制半成品Semi-Finishedgoods1243库存商品Finishedgoods1244商品进销差价Differencesbetweenpurchasingandsellingprice1251委托加工物资Workinprocess-outsourced1261委托代销商品Trusttoandsellthegoodsonacommissionbasis1271Commissionedandsellthegoodsonacommissionbasis1281存货跌价准备Inventoryfallingpricereserves1291分期收款发出商品Collectmoneyandsendoutthegoodsbystages1301待摊费用Deferredandprepaidexpenses长期投资Long-terminvestment1401Long-terminvestmenton140101Investmentonstocks140102Otherinvestmentonstocks1402Long-terminvestmenton140201Investmentonbonds140202Otherinvestmentonbonds1421Long-terminvestmentsdepreciationreservesStockrightsinvestmentdepreciationreserves债权投资减值准备Creditorrghtsinvestmentdepreciation1431Entrustloans143101本金Principal143102利息Interest143103Depreciationreserves1501Fixedassets房屋Building建筑物Structure机器设备Machineryequipment运输设备Transportationfacilities工具器具Instrumentsandimplement1502累计折旧Accumulateddepreciation1505固定资产减值准备Fixedassetsdepreciationreserves房屋、建筑物减值准备Building/structuredepreciationreserves机器设备减值准备Machineryequipmentdepreciationreserves1601工程物资Projectgoodsandmaterial160101专用材料Special-purposematerial160102专用设备Special-purposeequipment160103预付大型设备款Prepaymentsforequipment160104为生产准备的工具及器具PreparativeinstrumentsandimplementforFabricate1603Construction-in-process安装工程Erectionworks在安装设备Erectingequipment-in-process技术改造工程Technicalinnovationproject大修理工程Generaloverhaulproject1605在建工程减值准备Construction-in-processdepreciationreserves1701Liquidationoffixedassets1801Intangibleassets专利权Patents非专利技术Non-Patents商标权Trademarks,Tradenames著作权Copyrights土地使用权Tenure商誉Goodwill1805IntangibleAssetsdepreciationreserves专利权减值准备Patentrightsdepreciationreserves商标权减值准备trademarkrightsdepreciationreserves1815未确认融资费用Unacknowledgedfinancialcharges待处理财产损溢Waitdealassetslossorincome1901Long-termdeferredandprepaidexpenses1911Waitdealassetslossorincome191101Waitdealintangibleassetslossor191102Waitdealfixedassetslossorincome二、负债类Liability短期负债Currentliability2101短期借款Short-termborrowing21112121应付票据Notespayable银行承兑汇票Bankacceptance商业承兑汇票Tradeacceptance应付账款Accountpayable2131预收账款Depositreceived2141代销商品款Proxysalegoodsrevenue2151应付工资Accruedwages2153应付福利费Accruedwelfares2161应付股利Dividendspayable2171应交税金Taxpayable217101应交增值税21710101进项税额valueaddedtaxWithholdingsonVAT21710102已交税金Payingtax21710103转出未交增值税UnpaidVATchangeover21710104减免税款Taxdeduction21710105销项税额SubstitutedmoneyonVAT21710106出口退税Taxreimbursementforexport21710107ChangeoverwithholdingsonVAT21710108Exportdeductdomesticsalesgoodstax21710109转出多交增值税OverpaidVATchangeover21710110未交增值税UnpaidVAT217102应交营业税Businesstaxpayable217103应交消费税Consumptiontaxpayable217104应交资源税Resourcestaxpayable217105应交所得税Incometaxpayable217106应交土地增值税Incrementtaxonlandvaluepayable217107Taxformaintainingandbuildingcitiespayable217108应交房产税Housingpropertytaxpayable217109应交土地使用税Tenuretaxpayable217110应交车船使用税Vehicleandvesselusagelicenseplate217111应交个人所得税Personalincometaxpayable2176其他应交款Otherfundinconformitywithpaying2181其他应付款Otherpayables2191预提费用Drawingexpenseinadvance其他负债Otherliabilities2201Pendingchangeoverassets2211Anticipationliabilities长期负债Long-termLiabilities2301Long-termloans一年内到期的长期借款Long-termloansduewithinoneyearLong-termloansdueoverone2311Bondspayable231101债券面值Facevalue,Parvalue231102债券溢价Premiumonbonds231103债券折价Discountonbonds231104应计利息Accruedinterest2321Long-termaccountpayable应付融资租赁款Accruedfinancialleaseoutlay一年内到期的长期应付款Long-termaccountpayableduewithinoneyearLong-termaccountpayableoverone2331Specialpayable一年内到期的专项应付Long-termspecialpayableduewithinoneyearLong-termspecialpayableoverone2341Deferraltaxes三、所有者权益类OWNERS''EQUITY资本Capita3101(Paid-upcapital(orstock)实收资本Pail-upcapital实收股本Paid-upstock3103InvestmentReturned公积3111资本公积Capitalreserve311101资本(或股本)溢价Capital(orStock)premium311102Receivenon-cashdonatereserve311103股权投资准备Stockrightinvestmentreserves311105拨款转入Allocatesumschangeoverin311106外币资本折算差额Foreigncurrencycapital311107其他资本公积Othercapitalreserve3121Surplusreserves312101法定盈余公积Legalsurplus312102任意盈余公积Freesurplusreserves312103法定公益金Legalpublicwelfarefund312104储备基金Reservefund312105企业发展基金Enterpriseexpansionfund312106利润归还投资Profitscapitalizedonreturnofinvestmentfits3131本年利润Currentyearprofits3141利润分配Profitdistribution314101Otherchangeoverin314102Withdrawallegalsurplus314103Withdrawallegalpublicwelfare314104Withdrawalreservefund314105Withdrawalreserveforbusinessexpansion314106提取职工奖励及福利基金Withdrawalstaffandworkers’bonndwelfare314107Profitscapitalizedonreturnofinvestment314108PreferredStockdividendspayable314109Withdrawalothercommonaccumulation314110CommonStockdividendspayable314111)CommonStockdividendschangetoassetsstock)314115未分配利润Undistributedprofit四、成本类Cost4101Costofmanufacture410101Basecostofmanufacture410102Auxiliarycostofmanufacture4105Manufacturingoverhead材料费Materials管理人员工资ExecutiveSalaries奖金Wages退职金Retirementallowance补贴Bonus外保劳务费Outsourcingfee福利费Employeebenefits/welfare会议费Conference加班餐费Specialduties市内交通费BusinesstravelingCorrespondenceCorrespondence水电取暖费WaterandSteam税费Taxesanddues租赁费Rent管理费Maintenance车辆维护费VehiclesmaintenanceVehiclesmaintenanceEducationandtrainingEntertainment图书、印刷费Booksandprinting运费TransportationInsurance支付手续费CommissionSundrycharges折旧费Depreciationexpense机物料消耗Articleofconsumption劳动保护费LaborprotectionfeesLossonseasonalitycessation4107Servicecosts五、损益类Profitandloss收入Income业务收入OPERATINGINCOME5101Primeoperatingrevenue产品销售收入Salesrevenue服务收入Servicerevenue5102Otheroperatingrevenue材料销售Salesmaterials代购代售包装物出租Wrappagelease出让资产使用权收入Remiserightofassetsrevenue返还所得税ReimbursementofincometaxOtherrevenue5201Investment短期投资收益Currentinvestmentincome长期投资收益Long-terminvestmentincomeWithdrawalofentrustloansreserves5203Subsidizerevenue国家扶持补贴收入SubsidizerevenuefromcountryOthersubsidizerevenue5301NON-OPERATING非货币性交易收益Non-cashdealincome现金溢余Cashoverage处置固定资产净收益Netincomeondisposaloffixedassets出售无形资产收益Incomeonsalesofintangibleassets固定资产盘盈Fixedassetsinventoryprofit罚款净收入Netembracementincome支出Outlay业务支出Revenuecharges5401Operatingcosts产品销售成本Costofgoodssold服务成本Costofservice5402Taxandassociatecharge营业税Salestax消费税Consu