會計英語詞匯精選

　　詞匯的累積是很重要的，因此小編又整理了一些會計英語詞匯，來幫助大家豐富詞庫量，謝謝大家的閱讀！

　　會計英語詞匯

　　一、商務類

　　1、賬戶類別

　　accountant genaral 會計主任

　　account balancde 結平的帳戶

　　account bill 帳單

　　account books 帳

　　account classification 帳戶分類

　　account current 往來帳

　　account form of balance sheet 帳戶式資產(chǎn)負債表

　　account form of profit and loss statement 帳戶式損益表

　　account payable 應付帳款

　　account receivable 應收帳款

　　account of payments 支出表

　　account of receipts 收入表

　　account title 帳戶名稱，會計科目

　　accounting year 或financial year 會計年度

　　accounts payable ledger 應付款分類帳

　　Accounting period(會計期間)

　　are related to specific time periods ,typically one year(通常是一年)

　　資產(chǎn)負債表：balance sheet 可以不大寫b

　　利潤表： income statements (or statements of income)

　　利潤分配表：retained earnings

　　現(xiàn)金流量表：cash flows

　　2、部門的稱謂

　　市場部Marketing

　　銷售部 Sales Department (也有其它講法，如寶潔公司銷售部叫客戶生意發(fā)展部CBD)

　　客戶服務　Customer Service ，例如客服員叫CSR，R for representative

　　人事部 Human Resource

　　行政部 Admin.

　　財務部 Finance & Accounting

　　產(chǎn)品供應 Product Supply，例如產(chǎn)品調度員叫　P S　Planner

　　3、人員的稱謂

　　助理 Assistant

　　秘書 secretary

　　前臺接待小姐 Receptionist

　　文員 clerk ，如會計文員為Accounting Clerk

　　主任　supervisor

　　經(jīng)理　Manager

　　總經(jīng)理 GM，General Manager

　　入場費admission

　　運費freight

　　小費tip

　　學費tuition

　　價格，代價charge

　　制造費用 Manufacturing overhead

　　材料費 Materials

　　管理人員工資 Executive Salaries

　　獎金 Wages

　　退職金 Retirement allowance

　　補貼 Bonus

　　外保勞務費 Outsourcing fee

　　福利費 Employee benefits/welfare

　　會議費 Coferemce

　　加班餐費 Special duties

　　市內交通費 Business traveling

　　通訊費 Correspondence

　　電話費 Correspondence

　　水電取暖費 Water and Steam

　　稅費 Taxes and dues

　　租賃費 Rent

　　管理費 Maintenance

　　車輛維護費 Vehicles maintenance

　　油料費 Vehicles maintenance

　　培訓費 Education and training

　　接待費 Entertainment

　　圖書、印刷費 Books and printing

　　運費 Transpotation

　　保險費 Insurance premium

　　支付手續(xù)費 Commission

　　雜費 Sundry charges

　　折舊費 Depreciation expense

　　機物料消耗 Article of consumption

　　勞動保護費 Labor protection fees

　　總監(jiān)Director

　　總會計師 Finance Controller

　　高級 Senior 如高級經(jīng)理為　Senior Manager

　　營業(yè)費用 Operating expenses

　　代銷手續(xù)費 Consignment commission charge

　　運雜費 Transpotation

　　保險費 Insurance premium

　　展覽費 Exhibition fees

　　廣告費 Advertising fees

　　管理費用 Adminisstrative expenses

　　職工工資 Staff Salaries

　　修理費 Repair charge

　　低值易耗攤銷 Article of consumption

　　辦公費 Office allowance

　　差旅費 Travelling expense

　　工會經(jīng)費 Labour union expenditure

　　研究與開發(fā)費 Research and development expense

　　福利費 Employee benefits/welfare

　　職工教育經(jīng)費 Personnel education

　　待業(yè)保險費 Unemployment insurance

　　勞動保險費 Labour insurance

　　醫(yī)療保險費 Medical insurance

　　會議費 Coferemce

　　聘請中介機構費 Intermediary organs

　　咨詢費 Consult fees

　　訴訟費 Legal cost

　　業(yè)務招待費 Business entertainment

　　技術轉讓費 Technology transfer fees

　　礦產(chǎn)資源補償費 Mineral resources compensation fees

　　排污費 Pollution discharge fees

　　房產(chǎn)稅 Housing property tax

　　車船使用稅 Vehicle and vessel usage license plate tax(VVULPT)

　　土地使用稅 Tenure tax

　　印花稅 Stamp tax

　　財務費用 Finance charge

　　利息支出 Interest exchange

　　匯兌損失 Foreign exchange loss

　　各項手續(xù)費 Charge for trouble

　　各項專門借款費用 Special-borrowing cost

　　帳目名詞

　　二、 資產(chǎn)類 Assets

　　流動資產(chǎn) Current assets

　　貨幣資金 Cash and cash equivalents

　　現(xiàn)金 Cash

　　銀行存款 Cash in bank

　　其他貨幣資金 Other cash and cash equivalents

　　外埠存款 Other city Cash in bank

　　銀行本票 Cashier''s cheque

　　銀行匯票 Bank draft

　　信用卡 Credit card

　　信用證保證金 L/C Guarantee deposits

　　存出投資款 Refundable deposits

　　短期投資 Short-term investments

　　股票 Short-term investments - stock

　　債券 Short-term investments - corporate bonds

　　基金 Short-term investments - corporate funds

　　其他 Short-term investments - other

　　短期投資跌價準備 Short-term investments falling price reserves

　　應收款 Account receivable

　　應收票據(jù) Note receivable

　　銀行承兌匯票 Bank acceptance

　　商業(yè)承兌匯票 Trade acceptance

　　應收股利 Dividend receivable

　　應收利息 Interest receivable

　　應收賬款 Account receivable

　　其他應收款 Other notes receivable

　　壞賬準備 Bad debt reserves

　　預付賬款 Advance money

　　應收補貼款 Cover deficit by state subsidies of receivable

　　庫存資產(chǎn) Inventories

　　物資采購 Supplies purchasing

　　原材料 Raw materials

　　包裝物 Wrappage

　　低值易耗品 Low-value consumption goods

　　材料成本差異 Materials cost variance

　　自制半成品 Semi-Finished goods

　　庫存商品 Finished goods

　　商品進銷差價 Differences between purchasing and selling price

　　委托加工物資 Work in process - outsourced

　　委托代銷商品 Trust to and sell the goods on a commission basis

　　受托代銷商品 Commissioned and sell the goods on a commission basis

　　存貨跌價準備 Inventory falling price reserves

　　分期收款發(fā)出商品 Collect money and send out the goods by stages

　　待攤費用 Deferred and prepaid expenses

　　長期投資 Long-term investment

　　長期股權投資 Long-term investment on stocks

　　股票投資 Investment on stocks

　　其他股權投資 Other investment on stocks

　　長期債權投資 Long-term investment on bonds

　　債券投資 Investment on bonds

　　其他債權投資 Other investment on bonds

　　長期投資減值準備 Long-term investments depreciation reserves

　　股權投資減值準備 Stock rights investment depreciation reserves

　　債權投資減值準備 Bcreditor''s rights investment depreciation reserves

　　委托貸款 Entrust loans

　　本金 Principal

　　利息 Interest

　　減值準備 Depreciation reserves

　　固定資產(chǎn) Fixed assets

　　房屋 Building

　　建筑物 Structure

　　機器設備 Machinery equipment

　　運輸設備 Transportation facilities

　　工具器具 Instruments and implement

　　累計折舊 Accumulated depreciation

　　固定資產(chǎn)減值準備 Fixed assets depreciation reserves

　　房屋、建筑物減值準備 Building/structure depreciation reserves

　　機器設備減值準備 Machinery equipment depreciation reserves

　　工程物資 Project goods and material

　　專用材料 Special-purpose material

　　專用設備 Special-purpose equipment

　　預付大型設備款 Prepayments for equipment

　　為生產(chǎn)準備的工具及器具 Preparative instruments and implement for fabricate

　　在建工程 Construction-in-process

　　安裝工程 Erection works

　　在安裝設備 Erecting equipment-in-process

　　技術改造工程 Technical innovation project

　　大修理工程 General overhaul project

　　在建工程減值準備 Construction-in-process depreciation reserves

　　固定資產(chǎn)清理 Liquidation of fixed assets

　　無形資產(chǎn) Intangible assets

　　專利權 Patents

　　非專利技術 Non-Patents

　　商標權 Trademarks, Trade names

　　著作權 Copyrights

　　土地使用權 Tenure

　　商譽 Goodwill

　　無形資產(chǎn)減值準備 Intangible Assets depreciation reserves

　　專利權減值準備 Patent rights depreciation reserves

　　商標權減值準備 trademark rights depreciation reserves

　　未確認融資費用 Unacknowledged financial charges

　　待處理財產(chǎn)損溢 Wait deal assets loss or income

　　待處理財產(chǎn)損溢 Wait deal assets loss or income

　　待處理流動資產(chǎn)損溢 Wait deal intangible assets loss or income

　　待處理固定資產(chǎn)損溢 Wait deal fixed assets loss or income

　　三、負債類 Liability

　　短期負債 Current liability

　　短期借款 Short-term borrowing

　　應付票據(jù) Notes payable

　　銀行承兌匯票 Bank acceptance

　　商業(yè)承兌匯票 Trade acceptance

　　應付賬款 Account payable

　　預收賬款 Deposit received

　　代銷商品款 Proxy sale goods revenue

　　應付工資 Accrued wages

　　應付福利費 Accrued welfarism

　　應付股利 Dividends payable

　　應交稅金 Tax payable

　　應交增值稅 value added tax payable

　　進項稅額 Withholdings on VAT

　　已交稅金 Paying tax

　　轉出未交增值稅 Unpaid VAT changeover

　　減免稅款 Tax deduction

　　銷項稅額 Substituted money on VAT

　　出口退稅 Tax reimbursement for export

　　進項稅額轉出 Changeover withnoldings on VAT

　　出口抵減內銷產(chǎn)品應納稅額 Export deduct domestic sales goods tax

　　轉出多交增值稅 Overpaid VAT changeover

　　未交增值稅 Unpaid VAT

　　應交營業(yè)稅 Business tax payable

　　應交消費稅 Consumption tax payable

　　應交資源稅 Resources tax payable

　　應交所得稅 Income tax payable

　　應交土地增值稅 Increment tax on land value payable

　　應交城市維護建設稅 Tax for maintaining and building cities

　　payable

　　應交房產(chǎn)稅 Housing property tax payable

　　應交土地使用稅 Tenure tax payable

　　應交車船使用稅 Vehicle and vessel usage license plate

　　tax(VVULPT) payable

　　應交個人所得稅 Personal income tax payable

　　其他應交款 Other fund in conformity with paying

　　其他應付款 Other payables

　　預提費用 Drawing expense in advance

　　其他負債 Other liabilities

　　待轉資產(chǎn)價值 Pending changerover assets value

　　預計負債 Anticipation liabilities

　　長期負債 Long-term Liabilities

　　長期借款 Long-term loans

　　一年內到期的長期借款 Long-term loans due within one year

　　一年后到期的長期借款 Long-term loans due over one year

　　應付債券 Bonds payable

　　債券面值 Face value, Par value

　　債券溢價 Premium on bonds

　　債券折價 Discount on bonds

　　應計利息 Accrued interest

　　長期應付款 Long-term account payable

　　應付融資租賃款 Accrued financial lease outlay

　　一年內到期的長期應付 Long-term account payable due within one year

　　一年后到期的長期應付 Long-term account payable over one year

　　專項應付款 Special payable

　　一年內到期的專項應付 Long-term special payable due within one year

　　一年后到期的專項應付 Long-term special payable over one year

　　遞延稅款 Deferral taxes

　　四、所有者權益類 OWNERS'' EQUITY

　　資本 Capita

　　實收資本(或股本) Paid-up capital(or stock)

　　實收資本 Paicl-up capital

　　實收股本 Paid-up stock

　　已歸還投資 Investment Returned

　　公積

　　資本公積 Capital reserve

　　資本(或股本)溢價 Cpital(or Stock) premium

　　接受捐贈非現(xiàn)金資產(chǎn)準備 Receive non-cash donate reserve

　　股權投資準備 Stock right investment reserves

　　撥款轉入 Allocate sums changeover in

　　外幣資本折算差額 Foreign currency capital

　　其他資本公積 Other capital reserve

　　盈余公積 Surplus reserves

　　法定盈余公積 Legal surplus

　　任意盈余公積 Free surplus reserves

　　法定公益金 Legal public welfare fund

　　儲備基金 Reserve fund

　　企業(yè)發(fā)展基金 Enterprise expension fund

　　利潤歸還投資 Profits capitalizad on return of investment

　　利潤 Profits

　　本年利潤 Current year profits

　　利潤分配 Profit distribution

　　其他轉入 Other chengeover in

　　提取法定盈余公積 Withdrawal legal surplus

　　提取法定公益金 Withdrawal legal public welfare funds

　　提取儲備基金 Withdrawal reserve fund

　　提取企業(yè)發(fā)展基金 Withdrawal reserve for business expansion

　　提取職工獎勵及福利基金 Withdrawal staff and workers'' bonus and

　　welfare fund

　　利潤歸還投資 Profits capitalizad on return of investment

　　應付優(yōu)先股股利 Preferred Stock dividends payable

　　提取任意盈余公積 Withdrawal other common accumulation fund

　　應付普通股股利 Common Stock dividends payable

　　轉作資本(或股本)的普通股股利 Common Stock dividends change to

　　assets(or stock)

　　未分配利潤 Undistributed profit

　　會計專業(yè)英語詞匯中英文互譯

　　資產(chǎn) assets

　　流動資產(chǎn) current assets

　　現(xiàn)金及約當現(xiàn)金 cash and cash equivalents

　　庫存現(xiàn)金 cash on hand

　　零用金/周轉金 petty cash/revolving funds

　　銀行存款 cash in banks

　　在途現(xiàn)金 cash in transit

　　約當現(xiàn)金 cash equivalents

　　其它現(xiàn)金及 約當現(xiàn)金 other cash and cash equivalents

　　短期投資 short-term investment

　　短期投資 -股票 short-term investments - stock

　　短期投資 -短期票券 short-term investments - short-term notes and bills

　　短期投資 -政府債券 short-term investments - government bonds

　　短期投資 -受益憑證 short-term investments - beneficiary certificates

　　短期投資 -公司債 short-term investments - corporate bonds

　　短期投資 -其它 short-term investments - other

　　備抵短期投資跌價損失 allowance for reduction of short-term investment to market

　　應收票據(jù) notes receivable

　　應收票據(jù) notes receivable

　　應收票據(jù)貼現(xiàn) discounted notes receivable

　　應收票據(jù) -關系人 notes receivable - related parties

　　其它應收票據(jù) other notes receivable

　　備抵呆帳 －應收票據(jù) allowance for uncollec- tible accounts- notes receivable

　　應收帳款 accounts receivable

　　應收帳款 accounts receivable

　　應收分期帳款 installment accounts receivable

　　應收帳款 -關系人 accounts receivable - related parties

　　備抵呆帳 －應收帳款 allowance for uncollec- tible accounts - accounts receivable

　　其它應收款 other receivables

　　應收出售遠匯款 forward exchange contract receivable

　　應收遠匯款 -外幣 forward exchange contract receivable - foreign currencies

　　買賣遠匯折價 discount on forward ex-change contract

　　應收收益 earned revenue receivable

　　應收退稅款 income tax refund receivable

　　其它應收款 - 關系人 other receivables - related parties

　　其它應收款 - 其它 other receivables - other

　　備抵呆帳 - 其它應收款 allowance for uncollec- tible accounts - other receivables

　　存貨 inventories

　　在途商品 goods in transit

　　備抵存貨跌價損失 allowance for reduction of inventory to market

　　制成品 finished goods

　　寄銷制成品 consigned finished goods

　　副產(chǎn)品 by-products

　　在制品 work in process

　　委外加工 work in process - outsourced

　　原料 raw materials

　　物料 supplies

　　在途原物料 materials and supplies in transit

　　備抵存貨跌價損失 allowance for reduction of inventory to market

　　預付費用 prepaid expenses

　　預付薪資 prepaid payroll

　　預付租金 prepaid rents

　　預付保險費 prepaid insurance

　　用品盤存 offic

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