accountant genaral 管帐主
account balancde 结平的账户表
account bill 帐单
account books 帐
account classification 帐户分类
account current 去来帐
account form of balance sheet 账户式资产欠债表表
account form of profit and loss statement 帐户式损益表
account payable 敷衍账款
account receivable 应收账款
account of payments 付出表
account of receipts 收进表
account title 账户称说，管帐科目
accounting year 或许financial year 管帐年度
accounts payable ledger 敷衍款分类帐
Accounting period（管帐期间）
are related to specific time periods ,typically one year（通俗是一年)
资产欠债表：balance sheet 也许没有大写b
利润表： income statements (or statements of income)
利润分拨表：ret#ned earnings
现款淌量表：cash flows
1、局限的称号市集部Marketing
销卖部 Sales Department （也有另外说法，如宝净公司销卖部喊客户生意发扬部CBD）
客户工作 Customer Service ，例如客服员喊CSR，R for representative
人事部 Human Resource
行政部 Admin.
财政部 Finance & Accounting
产物供给 Product Supply，例如产物调动员喊 P S Planner
2、职员的称号帮理 Assistant
书记 secretary
前台交待小姐 Receptionist
文员 clerk ，如管帐文员为Accounting Clerk
主任 supervisor
司理 Manager
总司理 GM，General Manager
进场费admission
运脚freight
小费tip
膏火tuition
价钱，价值charge
打造用度 Manufacturing overhead
资料费 Materials
经管职员工钱 Eecutive Salaries
奖金 Wages
引退金 Retirement allowance
补助 Bonus
外包劳务费 Outsourcing fee
利益费 Employee benefits/welfare
集会费 Coferemce
添班餐费 Special duties
市内接通费 Business traveling
通信费 Correspondence
电话费 Correspondence
水电与温费 Water and Steam
税费 Taes and dues
租借费 Rent
经管费 M#ntenance
车辆维护费 Vehicles m#ntenance
油料费 Vehicles m#ntenance
培训费 Education and tr#ning
交待费 Entert#nment
图书、印刷费 Books and printing
运脚 Transpotation
保障费 Insurance premium
开支手续费 Commission
杂用 Sundry charges
折陈费 Depreciation epense
及物料损耗 Article of consumption
做事包庇费 Labor protection fees
总监Director
总管帐师 Finance Controller
高级 Senior 如高级司理为 Senior Manager
交易用度 Operating epenses
代销手续费 Consignment commission charge
运杂用 Transpotation
保障费 Insurance premium
铺览费 Ehibition fees
告白费 Advertising fees
经管用度 Adminisstrative epenses
员工工钱 Staff Salaries
建理费 Rep#r charge
矮值易耗摊销 Article of consumption
办公费 Office allowance
差盘费 Travelling epense
工会经费 Labour union ependiture
钻研取启发费 Research and development epense
利益费 Employee benefits/welfare
员工教训经费 Personnel education
待业保障费 Unemployment insurance
做事保障费 Labour insurance
养息保障费 Medical insurance
集会费 Coferemce
延聘中介机构费 Intermediary organs
征询费 Consult fees
诉讼费 Legal cost
贸易应接费 Business entert#nment
岁月转让费 Technology transfer fees
矿产资源补救费 Mineral resources compensation fees
排污费 Pollution discharge fees
房产税 Housing property ta
车舟使用税 Vehicle and vessel usage license plate ta(VVULPT)
地盘使用税 Tenure ta
印花税 Stamp ta
财政用度 Finance charge
利钱付出 Interest echange
汇兑损失 Foreign echange loss
各项手续费 Charge for trouble
各项博门告贷用度 Special-borrowing cost
帐目名词 一、 资产类 Assets淌动资产 Current assets
钱币资本 Cash and cash equivalents
现款 Cash
银行入款 Cash in bank
#钱币资本 Other cash and cash equivalents
外埠入款 Other city Cash in bank
银行原票 Cashier''s cheque
银行汇票 Bank draft
诺言卡 Credit card
诺言证包管金 L/C Guarantee deposits
存出投资款 Refundable deposits
欠期投资 Short-term investments
股票 Short-term investments - stock
债券 Short-term investments - corporate bonds
基金 Short-term investments - corporate funds
# Short-term investments - other
欠期投资贬价筹备 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
应收利钱 Interest receivable
应收账款 Account receivable
#应收款 Other notes receivable
坏账筹备 Bad debt reserves
预支账款 Advance money
应收补助款 Cover deficit by state subsidies of receivable
库存资产 Inventories
物质进货 Supplies purchasing
本资料 Raw materials
包装物 Wrappage
矮值易耗品 Low-value consumption goods
资料本钱差异 Materials cost variance
自治半制品 Semi-Finished goods
库存商品 Finished goods
商品入销差价 Differences between purchasing and selling price
委托添工物质 Work in process - outsourced
委托代销商品 Trust to and sell the goods on a commission basis
授托代销商品 Commissioned and sell the goods on a commission basis
存货贬价筹备 Inventory falling price reserves
分期收款发出商品 Collect money and send out the goods by stages
待摊用度 Deferred and prep#d epenses
长时间投资 Long-term investment
长时间股权投资 Long-term investment on stocks
股票投资 Investment on stocks
#股权投资 Other investment on stocks
长时间债权投资 Long-term investment on bonds
债券投资 Investment on bonds
#债权投资 Other investment on bonds
长时间投资减值筹备 Long-term investments depreciation reserves
股权投资减值筹备 Stock rights investment depreciation reserves
债权投资减值筹备 Bcreditor''s rights investment depreciation reserves
委托贷款 Entrust loans
原金 Principal
利钱 Interest
减值筹备 Depreciation reserves
固定资产 Fied assets
衡宇 Building
修筑物 Structure
机器配置 Machinery equipment
运送配置 Transportation facilities
工具器具 Instruments and implement
乏计折陈 Accumulated depreciation
固定资产减值筹备 Fied assets depreciation reserves
衡宇、修筑物减值筹备 Building/structure depreciation reserves
机器配置减值筹备 Machinery equipment depreciation reserves
工程物质 Project goods and material
博用资料 Special-purpose material
博用配置 Special-purpose equipment
预支大型配置款 Prepayments for equipment
为出产筹备的工具及器具 Preparative instruments and implement for fabricate
在修工程 Construction-in-process
装配工程 Erection works
在装配配置 Erecting equipment-in-process
岁月厘革工程 Technical innovation project
大建理工程 General overhaul project
在修工程减值筹备 Construction-in-process depreciation reserves
固定资产清理 Liquidation of fied assets
无形资产 Intangible assets
博利权 Patents
非博利岁月 Non-Patents
商标权 Trademarks, Trade names
著述权 Copyrights
地盘使用权 Tenure
商誉 Goodwill
无形资产减值筹备 Intangible Assets depreciation reserves
博利权减值筹备 Patent rights depreciation reserves
商标权减值筹备 trademark rights depreciation reserves
未确认融资用度 Unacknowledged financial charges
待解决财富损溢 W#t deal assets loss or income
待解决财富损溢 W#t deal assets loss or income
待解决淌动资产损溢 W#t deal intangible assets loss or income
待解决固定资产损溢 W#t deal fied assets loss or income
两、欠债类 Liability欠期欠债 Current liability
欠期告贷 Short-term borrowing
敷衍票据 Notes payable
银行承兑汇票 Bank acceptance
商业承兑汇票 Trade acceptance
敷衍账款 Account payable
预收账款 Deposit received
代销商品款 Proy sale goods revenue
敷衍工钱 Accrued wages
敷衍利益费 Accrued welfarism
敷衍股利 Dividends payable
应接税金 Ta payable
应接增值税 value added ta payable
入项税额 Withholdings on VAT
已接税金 Paying ta
转出未接增值税 Unp#d VAT changeover
减免税款 Ta deduction
销项税额 Substituted money on VAT
出口退税 Ta reimbursement for eport
入项税额转出 Changeover withnoldings on VAT
出口抵减内销产物应征税额 Eport deduct domestic sales goods ta
转出多接增值税 Overp#d VAT changeover
未接增值税 Unp#d VAT
应接交易税 Business ta payable
应接消磨税 Consumption ta payable
应接资源税 Resources ta payable
应接所患上税 Income ta payable
应接地盘增值税 Increment ta on land value payable
应接都会维护修设税 Ta for m#nt#ning and building cities
payable
应接房产税 Housing property ta payable
应接地盘使用税 Tenure ta payable
应接车舟使用税 Vehicle and vessel usage license plate
ta(VVULPT) payable
应接个别所患上税 Personal income ta payable
#应接款 Other fund in conformity with paying
#敷衍款 Other payables
预提用度 Drawing epense in advance
#欠债 Other liabilities
待转资产代价 Pending changerover assets value
估计欠债 Anticipation liabilities
长时间欠债 Long-term Liabilities
长时间告贷 Long-term loans
一年内到期的长时间告贷 Long-term loans due within one year
一年后到期的长时间告贷 Long-term loans due over one year
敷衍债券 Bonds payable
债券面值 Face value, Par value
债券溢价 Premium on bonds
债券折价 Discount on bonds
应计利钱 Accrued interest
长时间敷衍款 Long-term account payable
敷衍融资租借款 Accrued financial lease outlay
一年内到期的长时间敷衍 Long-term account payable due within one year
一年后到期的长时间敷衍 Long-term account payable over one year
博项敷衍款 Special payable
一年内到期的博项敷衍 Long-term special payable due within one year
一年后到期的博项敷衍 Long-term special payable over one year
递延税款 Deferral taes
三、一齐者权利类 OWNERS'' EQUITY资金 Capita
真收资金(或许股原) P#d-up capital(or stock)
真收资金 P#cl-up capital
真收股原 P#d-up stock
已回还投资 Investment Returned
公积
资金公积 Capital reserve
资金(或许股原)溢价 Cpital(or Stock) premium
交授赠送非现款资产筹备 Receive non-cash donate reserve
股权投资筹备 Stock right investment reserves
拨款转进 Allocate sums changeover in
外币资金折算差额 Foreign currency capital
#资金公积 Other capital reserve
结余公积 Surplus reserves
法定结余公积 Legal surplus
任意结余公积 Free surplus reserves
法定公益金 Legal public welfare fund
贮藏基金 Reserve fund
企业发扬基金 Enterprise epension fund
利润回还投资 Profits capitalizad on return of investment
利润 Profits
原年利润 Current year profits
利润分拨 Profit distribution
#转进 Other chengeover in
提与法定结余公积 Withdrawal legal surplus
提与法定公益金 Withdrawal legal public welfare funds
提与贮藏基金 Withdrawal reserve fund
提与企业发扬基金 Withdrawal reserve for business epansion
提与员工夸奖及利益基金 Withdrawal staff and workers'' bonus and
welfare fund
利润回还投资 Profits capitalizad on return of investment
敷衍优先股股利 Preferred Stock dividends payable
提与任意结余公积 Withdrawal other common accumulation fund
敷衍普通股股利 Common Stock dividends payable
转作资金(或许股原)的普通股股利 Common Stock dividends change to
assets(or stock)
未分拨利润 Undistributed profit
四、本钱类 Cost出产本钱 Cost of manufacture
根本出产本钱 Base cost of manufacture
辅佐出产本钱 Auiliary cost of manufacture
打造用度 Manufacturing overhead
资料费 Materials
经管职员工钱 Eecutive Salaries
奖金 Wages
引退金 Retirement allowance
补助 Bonus
外包劳务费 Outsourcing fee
利益费 Employee benefits/welfare
集会费 Coferemce
添班餐费 Special duties
市内接通费 Business traveling
通信费 Correspondence
电话费 Correspondence
水电与温费 Water and Steam
税费 Taes and dues
租借费 Rent
经管费 M#ntenance
车辆维护费 Vehicles m#ntenance
油料费 Vehicles m#ntenance
培训费 Education and tr#ning
交待费 Entert#nment
图书、印刷费 Books and printing
运脚 Transpotation
保障费 Insurance premium
开支手续费 Commission
杂用 Sundry charges
折陈费 Depreciation epense
及物料损耗 Article of consumption
做事包庇费 Labor protection fees
季候性泊工损失 Loss on seasonality cessation
劳务本钱 Service costs
五、损益类 Profit and loss收进 Income
贸易收进 OPERATING INCOME
主交易务收进 Prime operating revenue
产物销卖收进 Sales revenue
工作收进 Service revenue
#贸易收进 Other operating revenue
资料销卖 Sales materials
代买代卖
包装物出租 Wrappage lease
出让资产使用权收进 Remise right of assets revenue
返还所患上税 Reimbursement of income ta
#收进 Other revenue
投资收益 Investment income
欠期投资收益 Current investment income
长时间投资收益 Long-term investment income
计提的委托贷款减值筹备 Withdrawal of entrust loans reserves
补助收进 Subsidize revenue
邦家搀扶补助收进 Subsidize revenue from country
#补助收进 Other subsidize revenue
交易外收进 NON-OPERATING INCOME
非钱币性接易收益 Non-cash deal income
现款溢余 Cash overage
措置固定资产洁收益 Net income on disposal of fied assets
出卖无形资产收益 Income on sales of intangible assets
固定资产盘盈 Fied assets inventory profit
罚款洁收进 Net amercement income
付出 Outlay
贸易付出 Revenue charges
主交易务本钱 Operating costs
产物销卖本钱 Cost of goods sold
工作本钱 Cost of service
主交易务税金及附添 Ta and associate charge
交易税 Sales ta
消磨税 Consumption ta
都会维护修设税 Ta for m#nt#ning and building cities
资源税 Resources ta
地盘增值税 Increment ta on land value
5405 #贸易付出 Other business epense
销卖#资料本钱 Other cost of material sale
#劳务本钱 Other cost of service
#贸易税金及附添费 Other ta and associate charge
用度 Epenses
交易用度 Operating epenses
代销手续费 Consignment commission charge
运杂用 Transpotation
保障费 Insurance premium
铺览费 Ehibition fees
告白费 Advertising fees
经管用度 Adminisstrative epenses
员工工钱 Staff Salaries
建理费 Rep#r charge
矮值易耗摊销 Article of consumption
办公费 Office allowance
差盘费 Travelling epense
工会经费 Labour union ependiture
钻研取启发费 Research and development epense
利益费 Employee benefits/welfare
员工教训经费 Personnel education
待业保障费 Unemployment insurance
做事保障费 Labour insurance
养息保障费 Medical insurance
集会费 Coferemce
延聘中介机构费 Intermediary organs
征询费 Consult fees
诉讼费 Legal cost
贸易应接费 Business entert#nment
岁月转让费 Technology transfer fees
矿产资源补救费 Mineral resources compensation fees
排污费 Pollution discharge fees
房产税 Housing property ta
车舟使用税 Vehicle and vessel usage license plate ta(VVULPT)
地盘使用税 Tenure ta
印花税 Stamp ta
财政用度 Finance charge
利钱付出 Interest echange
汇兑损失 Foreign echange loss
各项手续费 Charge for trouble
各项博门告贷用度 Special-borrowing cost
交易外付出 Nonbusiness ependiture
赠送付出 Donation outlay
减值筹备金 Depreciation reserves
特殊损失 Etraordinary loss
解决固定资产洁损失 Net loss on disposal of fied assets
出卖无形资产损失 Loss on sales of intangible assets
固定资产盘亏 Fied assets inventory loss
债务沉组损失 Loss on arrangement
罚款付出 Amercement outlay
所患上税 Income ta
之前年度损益整合 Prior year income adjustment
