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外企会计科目英语
外企会计科目英语
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
account 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 flows
1
，部门的称谓
市场部
Marketing
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
CS
R
，
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
Planner
2
，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
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
Correspondence
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
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
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
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
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<
/p>
）
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
Foreign
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
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
Credit 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-term
investments -
stock
债券
Short-term
investments - corporate
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
Account
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
purchasing
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
commission basis
受托代销商品
Commissioned and sell 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-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
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
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-purpose 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-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
Goodwill
无形资产减值准备
Intangible Assets
depreciation reserves
专利权减值准备
Patent rights depreciation
reserves
商标权减值准备
trademark
rights
depreciation reserves
未确认融资费用
Unacknowledged financial
charges
待处理财产损溢
Wait
deal assets loss or income
待处理财产损溢
Wait
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