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WORDWORD版木外企会计科目英语accountantgenaral会计主任accountbalancdc结平的accountbill帐单accountb8ks帐accountClaSSifiCatiOn分类accountCUrrCnt往来帐accountformOfbalanceSheCt式资产负债表accountfonnOfPrOfitandIOSSStatement式损益表accountPayable应付帐款accountreceivable应收帐款accountOfPaylnCntS支出表accountOfreceipts收入表accounttitle名称,会计科目accountingyear或fillanCialyear会计年度accountsPayableIC(Iger应付款分类帐AccountingPeriOd(会计期间)arerelatedtoSPCCifiCtimePCriOdSttypicallyOnCyear(通常是一年)资产负债表:balanceSheet可以不大写b利润表:incomeStatCmentS(OrStatcmentsOfincome)利润分配表:retainedearnings现金流童表:CaShflows1*部门的称谓市场部MarkCting销售部SalCSDePartmCnt(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CUStOmerSCrVice例如客服员叫CSR,Rforrepresentative人事部HUnlanReSOUrCC行政部AdnIirL财务部FinanCC&ACCOUnting产品供应PrOdUCtSUPPly例如产品调度员叫PSPlanner2,人员的称谓助理ASSiStant秘书SCCretary前台接待小姐ReCePtiOniSt文员ClCrk,如会计文员为ACCOUlltingClCrk主任SUPerViSOr经理ManagCr总经理GM,GCnera1Manager入场费admission运费freight小费tip学费tuition价格,代价ChargC制造费用ManUfaCtUringOVCrhead材料费MaterialS管理人员工资EXCCUtiVeSalariCS奖金WagCS退职金RCtiremCntallOWanCC会议费CoferemCe加班餐费SPCCial(IUtieS市交通费BUSinCSStraveling通讯费COrreSpOndCnCe费COrreSPOndenCe水电取暖费WatCrandStCam税费TaXeSanddues租赁费RCnt管理费MaintCnanCe车辆维护费VehiClCSmaintenance油料费VChiCleSIllaintCnanCC培训费EdUCationandtraining接待费EntertainInCnt图书、印剧费BOOkSandPrinting运费TranSPOtatiOn保险费InSUrarlCePrelniUln支付手续费ConlnliSSiOn杂费SUndryChargCS折旧费DCPreCiatiOnexpense机物料消耗ArtiClCOfCOnSUInPtiOn劳动保护费LabOrPrOtCCtiOnfees总监DireCtOr总会计师FinanCeCOntrOllCr高级SCrIiOr如高级经理为SeniOrManager营业费用OPeratingexpenses代销手续费COnSignInCntCommiSSiOnChargC运杂费TranSpotatiOn保险费InSUranCePrennUlll展览费EXhibitiOnfees广告费AdVertiSingfees管理费用AdminisstrativeCXPCnSCS职工工资StaffSalarieS修理费RCPClirCharge低值易耗摊销ArtiCleOfCOnSUlIIPtiOn补贴BOnUS外保劳务费OUtSOUrCingfee福利费ElnPlOyeebenefits/WCIfare办公费OffiCeallowance差旅费TravellingCXPenSe工会经费LabOUrUniOnCXPCnditUre研究与开发费ReSearChanddevelopmentexpense福利费ElnPIOyeCbenefits/WCIfare职工教育经费PerSOnnClCdUCatiOn待业保险费UnCmPlOylnentinsurance劳动保险费LabOUrinsurance医疗保险费MCdiCalinsurance会议费COfCrCnlCC聘请中介机构费IntemCdiMyOrganS咨询费COnSUItfees诉讼费LegalCOSt业务招待费BUSineSSCntCrtainlnent技术转让费TCChnolOgytransferfees矿产资源补偿费Minera1resourcesCOlnPenSatiOnfees排污费POlIUtiOndischargefees房产税HOUSingPrOPCrtytax车船使用税VehiCleandVeSSClUSageIiCCnSePlatetax(VVULPT)土地使用税TCnUretax印花税StanIPtax财务费用FinanCCCharge利息支出IntCrCStCXChange汇兑损失FOrCignexchangeIOSS各项手续费Chargefortrouble各项专门借款费用SPCCial-borrowingCOSt帐目名词一、资产类ASSetS流动资产CUrrCntassets货币资金CaShandCaShCClUiValentS现金CaSh银行存款CaShinbank其他货币资金OtherCaShandCaShCClUiVaiCntS外埠存款OtherCityCaShinbank银行本票CaShief,SChCqUC银行汇票Bankdraft信用卡CreditCard信用证保证金L/CGUaranteCdeposits存出投资款RCfUndabICdeposits短期投资ShOrt-terminvestments股票ShOrt-terminvestments-StOCk债券ShOrt-tcnninvestments-COnX)ratebonds基金ShOrt-terminvestments-COrPOratCfunds其他ShOrt-terminvestments-Other短期投资跌价准备ShOrt-terminvestmentsfallingPriCereserves应收款/\ccountreceivable应收票据NOtereceivable银行承兑汇票Bankacceptance商业承兑汇票TradCacceptance应收股利DiVidCndreceivable应收利息InterCStreceivable应收账款ACCOUntreceivable其他应收款OthCrnotesreceivable坏账准备Baddebtreserves预付账款AdVanCCIllOney应收补贴款COVCrdeficitbyStatCSUbSidiCSOfreceivable库存资产inVCntOriCS物资采购SUPPIiCSPUrChaSing原材料RaWInatCrialS包装物WraPPage低值易耗品LOW-ValUCCOnSUInPtiOngoods材料成本差异MatCrialSCOStVarianCC自制半成品Senli-FiniShCdgoods库存商品FiniShCdgoods商品进销差价DiffCrCnCCSbetweenPUrChaSingandSClIingPriCe委托加工物资WOrkillPrOCCSS-OUtSOUrCCd委托代销商品TrUSttoandSellthegoodsOnaCOnUniSSiOnbasis受托代销商品CoimnissioncdandSCl1thegoodsoilaCOmmiSSiOnbasis存货跌价准备InventoryfallingPriCereserves分期收款发出商品COlICCtInOnCyandSCndOUttheg8dsbyStageS待摊费用DefCrrC(IandPrePaidCXPenSeS长期投资Long-terminvestment长期股权投资LOng-terminvestmentonStOCkS股票投资InVCStllICntOrlStOCkS其他股权投资OthCrinvestmentOnStOCkS长期债权投资LOng-terminvestmentOnbonds债券投资InVCStlllCntOnbonds其他债权投资OthCrinvestmentOrIbonds长期投资减值准备LOng-tcnninvestmentsCiePrCCiatiOnreserves

股权投资减值准备StOCkrightsinvestment(IePrCCiatiOnreserves债权投资减值准备BCrCditOr,Srightsinvestmentdepreciationreserves委托贷款EntrUStIOanS本金PrinCiPal利息InterCSt减值准备DCPrCCiatiOnreserves因定资产FiXCdassets房屋BUiIding建筑物StrUCtUre机器设备MaChineryCqUiPnlCnt运输设备TranSPOrtationfacilities工具器具InStrUmentSandimplement累计折旧ACCUnlUIatC(Idepreciation固定资产减值准备FiXCdassetsdepreciationreservesdepreciationreserves房屋、建筑物减值准备BUiIding/structure机器设备减值准备MaChinCryCqUiPmentdepreciationreserves工程物资PrOjeCtgoodsandIlIatCrial专用材料SPCCial-PUrPOSCInaterial专用设备SPCCiaI-PUrPOSeCqUiPInent预付大型设备款PrCPaymentSforCClUiPlllent为生产准备的工具及器具PrCParatiVeinstrumentsandimplementforfabricate在建工程COnStrUCtiOn-in-proccss安装工程ErCCtiOnWOrkS在安装设备ErCCtingCCIUiPInent-in-proccss技术改造工程TCChniCalinnovationPrOjeCt大修理工程GCnCra1OVerhaUlPrOjeCt在建工程减值准备COnStrUCtiOn-in-processdepreciationreserves因定资产清理LiClUidatiOnOffixedassets无形资产Intangibleassets专利权PatCntS非专利技术NOn-PatCntS商标权TradCmarkS,Tradenames著作权COPyrightS土地使用权TCnUre商誉GOOdWi11无形资产减值准备IntemgibICASSCtS(IePreCiatiOnreserves专利权减值准备PatCntrightsdepreciationreserves商标权减值准备trademarkrightsClCPrCCiationreserves未确认触资费用UnaCknOWICdgedfinancialChargCS待处理财产损溢Wait(ICalassetsIOSSOrincome待处理财产损溢WaitdealassetsIOSSOrincome待处理流动资产损溢WaitdealintangibleassetsIOSSOrincome待处理因定资产损溢WaitdealfixedassetsIOSSOrincome二、负债类LiabiIity短期负债CUrrentIiabiIity短期借款ShOrt-tcnnborrowing应付票据NOtCSPayable银行承兑汇票Bankacceptance商业承兑汇票Tra(ICacceptance应付账款ACCOUnt预收账款DePOSit代销商品款PrOXy应付工资ACCrUCd应付福利费ACCrUCdWeIfariSnl应付股利DiVidCndSPayable应交税金TaXPayable应交增值税ValUeaddedtaxPayablC进项税额WithhOldingSOnVAT已交税金Payingtax转出未交增值税 PayabIereceivedUnPClidVATSalegoodsrevenueChangCOVer减免税WageSUnPClidVATSalegoodsrevenue款TaXdeduction销项税额SUbStitUtCdInOneyOrlVAT出口退税TaXreimbursementforexport进项税额转出ChangCOVCrWithnoldingSOnVAT出口抵减销产品应纳税额EXPOrtCiedUCt(IOlnCSticSaIeSgoodstax转出多交增值税OVerpaidVATChangCOVer未交增值税UnPaidVAT应交营业税BUSinCSStaxPClyabIC应交消费税COnSUnIPtiOntaxPayablC应交资源税ReSOUrCeStaxPayabIe应交所得税InCOInetaxPayable应交土地增值税InCrenIenttaxonIandValUCPayable应交城市维护建设税TaXforInaintainingandbuiIdingCitieSPayablC应交房产税HOUSingPrOPCrtytaxPCIyabIC应交土地使用税TenUrCtaxPayable应交车船使用税VehiClCandVeSSCIUSageIiCenSCPlatetax(VVuLPT)Payable应交个人所得税PerSOnalincometaxPayablC其他应交款OtherfundinCOnfOnnityWithPaying其他应付款OthCrPayableS预提费用DraWingCXPenSCinadvance其他负债OthCrliabilities待转资产价值PCndingChangCrOVerassetsVaIUe预计负债AntiCiPatiOnIiabiIitiCS长期负债LOng-termLiabilitiCS长期借款Long-termlOClnS一年到期的长期借款LOng-tcnnlOanSdueWithinOnCyear一年后到期的长期借款LOng-tennIOanSdueOVerOnCyear应付债券BOndSPayable债券面值FaCCValUe,ParValUe债券溢价PrCIniUmOnbonds债券折价DiSCOUntOnbonds应计利息ACCrUCdinterest长期应付款LOng-tcnnaccountPayable应付%%资租赁款ACCrUCdfinancialICaSCOUtlay一年到期的长期应付LOng-tcnnaccountPClyabledueWithinOneyear一年后到期的长期应付LOng-termaccountPCIyableOVerOnCyear专项应付款SPCCialPayabIC一年到期的专项应付LOng-termSPeCialPClyable(IUeWithinOneyear一年后到期的专项应付LOng-termSPCCialPayableOVerOnCyear递延税款DCfCrraltaxes所有者权益类OWNERS''EQUITY资本CaPita实收资本(或股本)Paid-upCaPita1(orStOCk)实收资本PaiCl-UpCaPital实收股本Paid-UPStOCk已归还投资InVCStnlCntRCtUrnCd公积资本公积CaPitalreserve资本(或股本)溢价CPitaI(OrStOCk)PrenliUm接受掏蹭非现金资产准备RCCeiVenon-cashdonatereserve股权投资准备StoCkrightinvestmentreserves拨款转入MIOCatCSUlnSChangCOVCrin外币资本折算差额FOrCignCUrrCnCyCapital其他资本公积OthCrCaPitalreserve盈余公积SUrPlUSreserves法定盈余公积LCgalSUrPIUS任意盈余公积FreCSUrPIUSreserves法定公益金LCgalPUbIiCWelfarCfund储备基金ReSerVefund企业发展基金EntCrPriSCCXPCnSiOnfund利润归还投资ProfitsCaPitalizadOnreturnOfinvestment利润PrOfitS本年利润CUrrCntyearPrOfits利润分配PrOfitdistribution其他转入OthCrChCllgeOVCrin提取法定盈余公积WithdraWalICgalSUrPlUS提取法定公益金WithdraWalICgalPUbIiCWCIfarCfunds提取储备基金WithdraWalreservefund提取企业发展基金WithdraWalreserveforbusinessCXPanSiOn提取职工奖励及福利基金WithdraWalSta仃andworkers*,bonusandWClfarefund利润归还投资PrOfitSCaPitaIiZadOnreturnOfinvestment应付优先股股利PrefCrrC(IStOCkdividendsPayable提取任意盈余公积WithdraWalOthCrCOnnnOnaccumulationfund应付普通股股利COnInlOrIStOCkdividendsPayablC转作资本(或股本)的普通股股利COlnnlOnStOCkdividendsChangetoassets(OrStOCk)未分配利润UndiStribUtCdPrafit四、成本类COSt生产成本COStOfmanufacture基本生产成本BaSCCOStOfInanUfaCtUre辅助生产成本AUXiIiaryCOStOfIllanUfaCtUre制造费用ManUfaCtUringOVerhead材料费MaterialS管理人员工资EXCCUtiVCSalarieS奖金WagCS退职金RetirClnCntalIOWanCe补贴BOnUS外保劳务费OUtSOUrCingfee福利费EinPIOyeebenefits/WCIfarC会议费COfCrCmCC加班餐费SPCCialduties市交通费BUSineSStraveling通讯费COrrCSPondenCC费CorrcsiAondcnce水电取暖费WatCrandStealll税费TaXeSanddues租赁费RCnt管理费MaintCnanCe车辆维护费VChiCleSInaintCnanCe油料费VehiCleSmaintenance培训费EdUCatiOnandtraining接待费EntCrtainmCnt图书、印刷费BOOkSandPrinting运费TranSPOtatiOn保险费InSUranCePrelniUIn支付手续费ConUniSSiOn杂费SUndryCharges折旧费DePrCCiatiOnCXPCnSe机物料消耗ArtiCIeOfCOnSUlnPtiOn劳动保护费LabOrPrOteCtiOnfees李节性停工损失LOSSOnSeaSOnaIityCCSSatiOn劳务成本SCrViCCCOStS五、损益类PrOfitandIOSS收入InConIC业务收入OPERATINGINCOME主苕业务收入PrinIeOPeratingrevenue产品销售收入SaleSrevenue服务收入SCrViCerevenue其他业务收入OthCrOPCratingrevenue材料销售SaICSInatCrialS代购代售包装物出租WraPPagCIeaSe出让资产使用权收入RCIniSeFightOfassetsrevenue返还所得税ReilnbUrSenlCntOfincometax其他收入OthCrrevenue投资收益InVCStnICntincome短期投资收益CUrrentinvestmentincome长期投资收益Long-tcnninvestmentincome计提的娄托贷款减值准备WithdrawalOfentrustIOanSreserves补贴收入SUbSidiZerevenue国家扶持补贴收入SUbSidiZCrevenuefromCOUntry其他补贴收入OthCrSUbSidiZerevenue营业外收入NON-OPERATINGINCOME非货币性交易收益NOn-CaShdealincome现金溢余CaShOVerage处置因定资产净收益NetincomeondisposalOffixedassets出售无形资产收益InCoinCOnSalCSOfintangibleassets固定资产盘盈FiXC(IassetsinventoryPrOfit罚款净收入Netainercenicntincome支出OUtlay业务支出ReVenUeChargeS主营业务成本OPCratingCOStS产品销售成本COStOfgoodsSOId服务成本COStOfSCrViCe主营业务税金及附加TaXandassociateCharge营业税SaleStax消费税COnSUnIPtiOntax城市维护建设税TaXforInaintainingandbuildingWORD版木.CitiCS资源税ReSOUrCeStax土地增值税IrICrCnlCnttaxonIandValUC5405其他业务支出OtherbusinessCXPCnSC销售其他材料成本OtherCOStOfInaterialSale其他劳务成本OthCrCOStOfSCrViCe其他业务税金及附力口费OthCrtaxandassociateCharge费用EXPCnSeS营业费用OPCratingexpenses代销手续费COnSignlnentCOmIniSSiOnChargC运杂费TranSPOtatiOn保险费InSUranCePrCmiUin展

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