会计专业英语词汇 1、部门的称谓

市场部Marketing Department

销售部 Sales Department

客户服务 Customer Service ，

人事部 Human Resource Personnel Department 行政部Administration Department

财务部 Ministry of Finance/ Financial Department 产品供应 Product Supply

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 总监Director

总会计师 Finance Controller

高级 Senior 如高级经理为 Senior Manager VP(Vice President)副总裁

FVP(First Vice President)第一副总裁 AVP(Assistant Vice President)副总裁助理 CEO(Chief Executive Officer)首席执行官 COO(Chief Operations Officer)首席运营官 CFO(Chief Financial Officer)首席财务官 CIO(Chief Information Officer)首席信息官 HRD(Human Resource Director)人力资源总监 OD(Operations Director)运营总监 MD(Marketing Director)市场总监 OM(Operations Manager)运作经理 PM(Production Manager)生产经理 (Product Manager)产品经理

基本词汇

会计 accounting

会计职能 accounting function

会计核算 financial accounting

会计控制accounting control

会计学科accounting science

会计职业 accounting profession

非营利组织会计 non-profit organization accounting 企业会计 enterprise accounting

1

财务会计 financial accounting

成本会计 cost accounting

管理会计 management accounting

税务会计 tax accounting

审计audit

电算化会计 computerized accounting

会计信息 accounting information

会计目标 accounting objective

企业会计准则 accounting criteria for enterprises

存货会计准则 inventory accounting

长期股权投资会计准则 accounting standards, long-term equity investment

投资性房地产会计准则 investment property accounting standards

固定资产会计准则 fixed assets accounting standards

生物资产会计准则 biological assets accounting standards

无形资产会计准则 intangible assets accounting standards

非货币性资产交换会计准则 of non-monetary assets, the exchange of accounting standards

资产减值会计准则 impairment of assets accounting standards

职工薪酬会计准则 staff salaries accounting standards

企业年金基金会计准则 enterprise annuity fund accounting standards

股份支付会计准则 share-based payment accounting standard

债务重组会计准则 debt restructuring accounting standards

或有事项会计准则 or a matter of accounting principles

收入会计准则 revenue accounting standards

建造合同会计准则 construction contracts accounting standards

政府补助会计准则 accounting for government grants guidelines

借款费用会计准则 borrowing costs accounting standards

所得税会计准则 income tax accounting standards

外币折算会计准则 foreign currency translation accounting standards

企业合并会计准则 business combinations accounting standards

租赁会计准则 lease accounting standards

金融工具确认和计量会计准则 recognition and measurement of financial instruments accounting standards

金融资产转移会计准则 the transfer of financial assets accounting rules

套期保值会计准则 hedge accounting

原保险合同会计准则 of the original insurance contracts accounting standard

再保险合同会计准则 re-insurance contracts accounting standard

石油天然气开采会计准则 oil and gas accounting standards

会计政策、会计估计变更和差错更正会计准则 accounting policies changes in accounting estimates and corrections of errors accounting standards

资产负债表日后事项会计准则 the balance sheet date accounting standards

财务报表列报会计准则accounting standards financial statements reported

现金流量表会计准则 cash flow accounting standards

中期财务报告会计准则 interim financial reporting accounting standards

2

合并财务报表会计准则 the consolidated financial statements of accounting standards 每股收益会计准则 earnings per share accounting standards

分部报告会计准则 segment reporting accounting standards

关联方披露会计准则 related party disclosures accounting standards

金融工具列报会计准则presentation of financial instruments accounting standards 首次执行企业会计准则presentation of financial instruments accounting standards 会计的基本前提accounting concepts

会计主体 accounting entity

持续经营going concern

会计分期 accounting period

会计年度 financial year

货币计量 money measurement

权责发生制 accrual basis

收付实现制 cash basis of accounting

会计信息质量要求quality of accounting information

可靠性 reliability

相关性relevance

可理解性 understandability

可比性 comparability

实质重于形式 substance over form

重要性 materiality

谨慎性 prudence

及时性 timeliness

会计确认 accounting recognition

会计计量 accounting measurement

会计记录 accounting record

会计报告 accounting report

设置账户 setting up accounts

复式记帐double-entry accounting

填制与审核会计凭证 fill in and audit the accounting documents

借贷记账法 debit-credit bookkeeping

登记账簿registering accounting books

成本计算 cost calculation

财产清查与编制财务报告 property Inventory and preparation of financial reports 会计等式 accounting formula

会计事项 accounting transaction

会计科目 accounting subjects

总分类账 general ledger

总日记账 general journal

日记账 journal entries

银行承兑汇票 bank acceptance

商业承兑汇票trade acceptance

外埠存款 other city Cash in bank

银行本票 cashier's check

3

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

待处理财产损溢 wait deal assets loss or income/ Unacknowledged 未分配利润 undistributed profit

试算平衡表working trial balance

期末账项调整final accounts adjustments

会计凭证accounting documents

原始凭证original evidences

一次凭证single-record document

汇总原始凭证 summary of the original documents

记账凭证 account voucher

收款凭证 receipt voucher

付款凭证 payment voucher

转账凭证 transfer certificate

科目汇总表 categorized accounts summary

盘存账户 inventory account

资本账户capital account

结算账户 settlement account

调整账户 adjustment account

集合分配账户 set allocation account

成本计算账户 costing account

跨期摊配账户 spread with account for inter-period

汇转账户 exchange transfer accounts

财务成果账户 financial results account

计价对比账户 accounts denominated in contrast

暂记账户 suspense accounts

会计账簿 accounting books

日记账 journal

总分类账簿 general ledger

明细分类账簿 detail ledger

备查账簿 reference books

错账更正方法 error correction method accounts

划线更正法correction by drawing a straight ling

红字更正法 correction by using red ink

补充登记法correction by extra recording

财产清查 property inventory

全部清查 all inventory

局部清查partial inventory

定期清查 periodic checking method

不定期清查non-periodic checking method

永续盘存制 perpetual inventory system

实地盘存制 physical inventory system

4

实地盘点法 physical inventory method

技术推算法 technology reckoning

抽查盘点法 sampling inventory method

银行存款余额调节表 bank balance sheet adjustment

往来款项对账单 between the amount of the bill

财务报表 financial statement

会计报表 accounting statement

会计报表附注 accounting statement footnote

资产负债表 statement of assets and liabilities

利润表 profit statement

现金流量表 cash flow statement

所有者权益变动表 owner of changes in equity

科目汇总表 categorized accounts summary

会计机构负责人 accounting agencies

会计主管 accounting manager

会计档案 accounting files

会计要素elements of accounting

一、 资产类 Assets

流动资产 Current assets

货币资金 Cash and cash equivalents

1001 现金 Cash

1002 银行存款 Cash in bank

1009 其他货币资金 Other cash and cash equivalents

100901 外埠存款 Other city Cash in bank

100902 银行本票 Cashier’s cherub

100903 银行汇票 Bank draft

100904 信用卡 Credit card

100905 信用证保证金 L/C Guarantee deposits

100906 存出投资款 Refundable deposits

1101 短期投资 Short-term investments

110101 股票 Short-term investments - stock

110102 债券 Short-term investments - corporate bonds

110103 基金 Short-term investments - corporate funds

110110 其他 Short-term investments - other

1102 短期投资跌价准备 Short-term investments falling price reserves 1111 应收票据 Note receivable

银行承兑汇票 Bank acceptance

商业承兑汇票 Trade acceptance

1121 应收股利 Dividend receivable

1122 应收利息 Interest receivable

1131 应收账款 Account receivable

1133 其他应收款 Other notes receivable

1141 坏账准备 Bad debt reserves

1151 预付账款 Advance money

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1161 应收补贴款 Cover deficit by state subsidies of receivable

1201 物资采购 Supplies purchasing

1211 原材料 Raw materials

1221 包装物 Wrap page

1231 低值易耗品 Low-value consumption goods

1232 材料成本差异 Materials cost variance

1241 自制半成品 Semi-Finished goods

1243 库存商品 Finished goods

1244 商品进销差价 Differences between purchasing and selling price

1251 委托加工物资 Work in process - outsourced

1261 委托代销商品 Trust to and sell the goods on a commission basis

1271 受托代销商品 Commissioned and sell the goods on a commission basis 1281 存货跌价准备 Inventory falling price reserves

1291 分期收款发出商品 Collect money and send out the goods by stages

1301 待摊费用 Deferred and prepaid expenses

长期投资 Long-term investment

1401 长期股权投资 Long-term investment on stocks

140101 股票投资 Investment on stocks

140102 其他股权投资 Other investment on stocks

1402 长期债权投资 Long-term investment on bonds

140201 债券投资 Investment on bonds

140202 其他债权投资 Other investment on bonds

1421 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 Creditor’s rights investment depreciation reserves

1431 委托贷款 Entrust loans

143101 本金 Principal

143102 利息 Interest

143103 减值准备 Depreciation reserves

1501 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

1502 累计折旧 Accumulated depreciation

1505 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

1601 工程物资 Project goods and material

160101 专用材料 Special-purpose material

160102 专用设备 Special-purpose equipment

160103 预付大型设备款 Prepayments for equipment

160104 为生产准备的工具及器具 Preparative instruments and implement for Fabricate 6

1603 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

1605 在建工程减值准备 Construction-in-process depreciation reserves 1701 固定资产清理 Liquidation of fixed assets

1801 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

1805 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

1815 未确认融资费用 Unacknowledged financial charges

待处理财产损溢 Wait deal assets loss or income

1901 长期待摊费用 Long-term deferred and prepaid expenses 1911 待处理财产损溢 Wait deal assets loss or income

191101待处理流动资产损溢 Wait deal intangible assets loss or income 191102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

2101 短期借款 Short-term borrowing

2111 应付票据 Notes payable

银行承兑汇票 Bank acceptance

商业承兑汇票 Trade acceptance

2121 应付账款 Account payable

2131 预收账款 Deposit received

2141 代销商品款 Proxy sale goods revenue

2151 应付工资 Accrued wages

2153 应付福利费 Accrued welfares

2161 应付股利 Dividends payable

2171 应交税金 Tax payable

217101 应交增值税 value added tax payable

21710101 进项税额 Withholdings on VAT

21710102 已交税金 Paying tax

21710103 转出未交增值税 Unpaid VAT changeover

21710104 减免税款 Tax deduction

21710105 销项税额 Substituted money on VAT

21710106 出口退税 Tax reimbursement for export

21710107 进项税额转出 Changeover withholdings on VAT

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21710108 出口抵减内销产品应纳税额 Export deduct domestic sales goods tax 21710109 转出多交增值税 Overpaid VAT changeover

21710110 未交增值税 Unpaid VAT

217102 应交营业税 Business tax payable

217103 应交消费税 Consumption tax payable

217104 应交资源税 Resources tax payable

217105 应交所得税 Income tax payable

217106 应交土地增值税 Increment tax on land value payable

217107 应交城市维护建设税 Tax for maintaining and building cities payable 217108 应交房产税 Housing property tax payable

217109 应交土地使用税 Tenure tax payable

217110 应交车船使用税 Vehicle and vessel usage license plate

217111 应交个人所得税 Personal income tax payable

2176 其他应交款 Other fund in conformity with paying

2181 其他应付款 Other payables

2191 预提费用 Drawing expense in advance

其他负债 Other liabilities

2201 待转资产价值 Pending changeover assets value

2211 预计负债 Anticipation liabilities

长期负债 Long-term Liabilities

2301 长期借款 Long-term loans

一年内到期的长期借款 Long-term loans due within one year

一年后到期的长期借款 Long-term loans due over one year

2311 应付债券 Bonds payable

231101 债券面值 Face value, Par value

231102 债券溢价 Premium on bonds

231103 债券折价 Discount on bonds

231104 应计利息 Accrued interest

2321 长期应付款 Long-term account payable

应付融资租赁款 Accrued financial lease outlay

一年内到期的长期应付款 Long-term account payable due within one year 一年后到期的长期应付款 Long-term account payable over one year

2331 专项应付款 Special payable

一年内到期的专项应付 Long-term special payable due within one year 一年后到期的专项应付 Long-term special payable over one year

2341 递延税款 Deferral taxes

三、所有者权益类 OWNERS'' EQUITY

资本 Capita

3101 实收资本(或股本) Paid-up capital(or stock)

实收资本 Pail-up capital

实收股本 Paid-up stock

3103 已归还投资 Investment Returned

公积

3111 资本公积 Capital reserve

8

311101 资本(或股本)溢价 Capital(or Stock) premium

311102 接受捐赠非现金资产准备 Receive non-cash donate reserve

311103 股权投资准备 Stock right investment reserves

311105 拨款转入 Allocate sums changeover in

311106 外币资本折算差额 Foreign currency capital

311107 其他资本公积 Other capital reserve

3121 盈余公积 Surplus reserves

312101 法定盈余公积 Legal surplus

312102 任意盈余公积 Free surplus reserves

312103 法定公益金 Legal public welfare fund

312104 储备基金 Reserve fund

312105 企业发展基金 Enterprise expansion fund

312106 利润归还投资 Profits capitalized on return of investment

利润 Profits

3131 本年利润 Current year profits

3141 利润分配 Profit distribution

314101 其他转入 Other changeover in

314102 提取法定盈余公积 Withdrawal legal surplus

314103 提取法定公益金 Withdrawal legal public welfare funds

314104 提取储备基金 Withdrawal reserve fund

314105 提取企业发展基金 Withdrawal reserve for business expansion

314106 提取职工奖励及福利基金 Withdrawal staff and workers’ bonus and welfare fund 314107 利润归还投资 Profits capitalized on return of investment

314108 应付优先股股利 Preferred Stock dividends payable

314109 提取任意盈余公积 Withdrawal other common accumulation fund

314110 应付普通股股利 Common Stock dividends payable

314111 转作资本(或股本)的普通股股利 Common Stock dividends change to assets (or stock)

314115 未分配利润 Undistributed profit

四、成本类 Cost

4101 生产成本 Cost of manufacture

410101 基本生产成本 Base cost of manufacture

410102 辅助生产成本 Auxiliary cost of manufacture

4105 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 Conference

加班餐费 Special duties

市内交通费 Business traveling

9

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 Transportation

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

季节性停工损失 Loss on seasonality cessation

4107 劳务成本 Service costs

五、损益类 Profit and loss

收入 Income

业务收入 OPERATING INCOME

5101 主营业务收入 Prime operating revenue

产品销售收入 Sales revenue

服务收入 Service revenue

5102 其他业务收入 Other operating revenue

材料销售 Sales materials

代购代售

包装物出租 Wrap page lease

出让资产使用权收入 Remise right of assets revenue 返还所得税 Reimbursement of income tax

其他收入 Other revenue

5201 投资收益 Investment income

短期投资收益 Current investment income

长期投资收益 Long-term investment income

计提的委托贷款减值准备 Withdrawal of entrust loans reserves 5203 补贴收入 Subsidize revenue

国家扶持补贴收入 Subsidize revenue from country

其他补贴收入 Other subsidize revenue

5301 营业外收入 NON-OPERATING INCOME

非货币性交易收益 Non-cash deal income

现金溢余 Cash overage

处置固定资产净收益 Net income on disposal of fixed assets 10

出售无形资产收益 Income on sales of intangible assets 固定资产盘盈 Fixed assets inventory profit

罚款净收入 Net embracement income

支出 Outlay

业务支出 Revenue charges

5401 主营业务成本 Operating costs

产品销售成本 Cost of goods sold

服务成本 Cost of service

5402 主营业务税金及附加 Tax and associate charge

营业税 Sales tax

消费税 Consumption tax

城市维护建设税 Tax for maintaining and building cities 资源税 Resources tax

土地增值税 Increment tax on land value

5405 其他业务支出 Other business expense

销售其他材料成本 Other cost of material sale 其他劳务成本 Other cost of service

其他业务税金及附加费 Other tax and associate charge 费用 Expenses

5501 营业（销售）费用 Operating expenses

代销手续费 Consignment commission charge 运杂费 Transportation

保险费 Insurance premium

展览费 Exhibition fees

广告费 Advertising fees

5502 管理费用 Administrative 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 Traveling expense

工会经费 Labor 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 Labor insurance

医疗保险费 Medical insurance

会议费 Conference

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

11

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) 土地使用税 Tenure tax

印花税 Stamp tax

5503 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

5601 营业外支出 No business expenditure

捐赠支出 Donation outlay

减值准备金 Depreciation reserves

非常损失 Extraordinary loss

处理固定资产净损失 Net loss on disposal of fixed assets 出售无形资产损失 Loss on sales of intangible assets

固定资产盘亏 Fixed assets inventory loss

债务重组损失 Loss on arrangement

罚款支出 Embracement outlay

5701 所得税 Income tax

以前年度损益调整 Prior year income adjustment

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