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1、Good is good, but better carries it.精益求精，善益求善。会计常用英语词汇-会计常英语词汇序号中文andENGLISH1，部门的称谓1市场部Marketing2销售部SalesDepartment（也有其它讲法，如宝洁公司销售部叫客户生意发展部CBD）3客户服务CustomerService，例如客服员叫CSR，Rforrepresentative4人事部HumanResource5行政部Admin.6财务部Finance&Accounting7产品供应ProductSupply，例如产品调度员叫PSPlanner2，人员的称谓8助理Assistant9秘书s
2、ecretary10前台接待小姐Receptionist11文员clerk，如会计文员为AccountingClerk12主任supervisor13经理Manager14总经理GM，GeneralManager15入场费admission16运费freight17小费tip18学费tuition19价格，代价charge3，费用的称谓20制造费用Manufacturingoverhead21材料费Materials22管理人员工资ExecutiveSalaries23奖金Wages24退职金Retirementallowance25补贴Bonus26外保劳务费Outsourcingfee27
3、福利费Employeebenefits/welfare28会议费Coferemce29加班餐费Specialduties30市内交通费Businesstraveling31通讯费Correspondence32电话费Correspondence33水电取暖费WaterandSteam34税费Taxesanddues35租赁费Rent36管理费Maintenance37车辆维护费Vehiclesmaintenance38油料费Vehiclesmaintenance39培训费Educationandtraining40接待费Entertainment41图书、印刷费Booksandprinting
4、42运费Transpotation43保险费Insurancepremium44支付手续费Commission45杂费Sundrycharges46折旧费Depreciationexpense47机物料消耗Articleofconsumption48劳动保护费Laborprotectionfees49总监Director50总会计师FinanceController51高级Senior如高级经理为SeniorManager52营业费用Operatingexpenses53代销手续费Consignmentcommissioncharge54运杂费Transpotation55保险费Insuran
5、cepremium56展览费Exhibitionfees57广告费Advertisingfees58管理费用Adminisstrativeexpenses59职工工资StaffSalaries60修理费Repaircharge61低值易耗摊销Articleofconsumption62办公费Officeallowance63差旅费Travellingexpense64工会经费Labourunionexpenditure65研究与开发费Researchanddevelopmentexpense66福利费Employeebenefits/welfare67职工教育经费Personneleducat
6、ion68待业保险费Unemploymentinsurance69劳动保险费Labourinsurance70医疗保险费Medicalinsurance71会议费Coferemce72聘请中介机构费Intermediaryorgans73咨询费Consultfees74诉讼费Legalcost75业务招待费Businessentertainment76技术转让费Technologytransferfees77矿产资源补偿费Mineralresourcescompensationfees78排污费Pollutiondischargefees79房产税Housingpropertytax80车船使
7、用税Vehicleandvesselusagelicenseplatetax(VVULPT)81土地使用税Tenuretax82印花税Stamptax83财务费用Financecharge84利息支出Interestexchange85汇兑损失Foreignexchangeloss86各项手续费Chargefortrouble87各项专门借款费用Special-borrowingcost帐目名词88一、资产类Assets89流动资产Currentassets90货币资金Cashandcashequivalents91现金Cash92银行存款Cashinbank93其他货币资金Othercash
8、andcashequivalents94外埠存款OthercityCashinbank95银行本票Cashierscheque96银行汇票Bankdraft97信用卡Creditcard98信用证保证金L/CGuaranteedeposits99存出投资款Refundabledeposits100短期投资Short-terminvestments101股票Short-terminvestments-stock102债券Short-terminvestments-corporatebonds103基金Short-terminvestments-corporatefunds104其他Short-t
9、erminvestments-other105短期投资跌价准备Short-terminvestmentsfallingpricereserves106应收款Accountreceivable107应收票据Notereceivable108银行承兑汇票Bankacceptance109商业承兑汇票Tradeacceptance110应收股利Dividendreceivable111应收利息Interestreceivable112应收账款Accountreceivable113其他应收款Othernotesreceivable114坏账准备Baddebtreserves115预付账款Advanc
10、emoney116应收补贴款Coverdeficitbystatesubsidiesofreceivable117库存资产Inventories118物资采购Suppliespurchasing119原材料Rawmaterials120包装物Wrappage121低值易耗品Low-valueconsumptiongoods122材料成本差异Materialscostvariance123自制半成品Semi-Finishedgoods124库存商品Finishedgoods125商品进销差价Differencesbetweenpurchasingandsellingprice126委托加工物资W
11、orkinprocess-outsourced127委托代销商品Trusttoandsellthegoodsonacommissionbasis128受托代销商品Commissionedandsellthegoodsonacommissionbasis129存货跌价准备Inventoryfallingpricereserves130分期收款发出商品Collectmoneyandsendoutthegoodsbystages131待摊费用Deferredandprepaidexpenses132长期投资Long-terminvestment133长期股权投资Long-terminvestment
12、onstocks134股票投资Investmentonstocks135其他股权投资Otherinvestmentonstocks136长期债权投资Long-terminvestmentonbonds137债券投资Investmentonbonds138其他债权投资Otherinvestmentonbonds139长期投资减值准备Long-terminvestmentsdepreciationreserves140股权投资减值准备Stockrightsinvestmentdepreciationreserves141债权投资减值准备Bcreditorsrightsinvestmentdepre
13、ciationreserves142委托贷款Entrustloans143本金Principal144利息Interest145减值准备Depreciationreserves146固定资产Fixedassets147房屋Building148建筑物Structure149机器设备Machineryequipment150运输设备Transportationfacilities151工具器具Instrumentsandimplement152累计折旧Accumulateddepreciation153固定资产减值准备Fixedassetsdepreciationreserves154房屋、建筑
14、物减值准备Building/structuredepreciationreserves155机器设备减值准备Machineryequipmentdepreciationreserves156工程物资Projectgoodsandmaterial157专用材料Special-purposematerial158专用设备Special-purposeequipment159预付大型设备款Prepaymentsforequipment160为生产准备的工具及器具Preparativeinstrumentsandimplementforfabricate161在建工程Construction-in-p
15、rocess162安装工程Erectionworks163在安装设备Erectingequipment-in-process164技术改造工程Technicalinnovationproject165大修理工程Generaloverhaulproject166在建工程减值准备Construction-in-processdepreciationreserves167固定资产清理Liquidationoffixedassets168无形资产Intangibleassets169专利权Patents170非专利技术Non-Patents171商标权Trademarks,Tradenames172著
16、作权Copyrights173土地使用权Tenure174商誉Goodwill175无形资产减值准备IntangibleAssetsdepreciationreserves176专利权减值准备Patentrightsdepreciationreserves177商标权减值准备trademarkrightsdepreciationreserves178未确认融资费用Unacknowledgedfinancialcharges179待处理财产损溢Waitdealassetslossorincome180待处理财产损溢Waitdealassetslossorincome181待处理流动资产损溢Wai
17、tdealintangibleassetslossorincome182待处理固定资产损溢Waitdealfixedassetslossorincome183184二、负债类Liability185186短期负债Currentliability187短期借款Short-termborrowing188应付票据Notespayable189银行承兑汇票Bankacceptance190商业承兑汇票Tradeacceptance191应付账款Accountpayable192预收账款Depositreceived193代销商品款Proxysalegoodsrevenue194应付工资Accrued
18、wages195应付福利费Accruedwelfarism196应付股利Dividendspayable197应交税金Taxpayable198应交增值税valueaddedtaxpayable199进项税额WithholdingsonVAT200已交税金Payingtax201转出未交增值税UnpaidVATchangeover202减免税款Taxdeduction203销项税额SubstitutedmoneyonVAT204出口退税Taxreimbursementforexport205进项税额转出ChangeoverwithnoldingsonVAT206出口抵减内销产品应纳税额Expo
19、rtdeductdomesticsalesgoodstax207转出多交增值税OverpaidVATchangeover208未交增值税UnpaidVAT209应交营业税Businesstaxpayable210应交消费税Consumptiontaxpayable211应交资源税Resourcestaxpayable212应交所得税Incometaxpayable213应交土地增值税Incrementtaxonlandvaluepayable214应交城市维护建设税Taxformaintainingandbuildingcities215payable216应交房产税Housingproper
20、tytaxpayable217应交土地使用税Tenuretaxpayable218应交车船使用税Vehicleandvesselusagelicenseplate219tax(VVULPT)payable220应交个人所得税Personalincometaxpayable221其他应交款Otherfundinconformitywithpaying222其他应付款Otherpayables223预提费用Drawingexpenseinadvance224其他负债Otherliabilities225待转资产价值Pendingchangeroverassetsvalue226预计负债Antici
21、pationliabilities227长期负债Long-termLiabilities228长期借款Long-termloans229一年内到期的长期借款Long-termloansduewithinoneyear230一年后到期的长期借款Long-termloansdueoveroneyear231应付债券Bondspayable232债券面值Facevalue,Parvalue233债券溢价Premiumonbonds234债券折价Discountonbonds235应计利息Accruedinterest236长期应付款Long-termaccountpayable237应付融资租赁款A
22、ccruedfinancialleaseoutlay238一年内到期的长期应付Long-termaccountpayableduewithinoneyear239一年后到期的长期应付Long-termaccountpayableoveroneyear240专项应付款Specialpayable241一年内到期的专项应付Long-termspecialpayableduewithinoneyear242一年后到期的专项应付Long-termspecialpayableoveroneyear243递延税款Deferraltaxes244所有者权益类OWNERSEQUITY245资本Capita24
23、6实收资本(或股本)Paid-upcapital(orstock)247实收资本Paicl-upcapital248实收股本Paid-upstock249已归还投资InvestmentReturned公积250资本公积Capitalreserve251资本(或股本)溢价Cpital(orStock)premium252接受捐赠非现金资产准备Receivenon-cashdonatereserve253股权投资准备Stockrightinvestmentreserves254拨款转入Allocatesumschangeoverin255外币资本折算差额Foreigncurrencycapital
24、256其他资本公积Othercapitalreserve257盈余公积Surplusreserves258法定盈余公积Legalsurplus259任意盈余公积Freesurplusreserves260法定公益金Legalpublicwelfarefund261储备基金Reservefund262企业发展基金Enterpriseexpensionfund263利润归还投资Profitscapitalizadonreturnofinvestment264利润Profits265本年利润Currentyearprofits266利润分配Profitdistribution267其他转入Other
25、chengeoverin268提取法定盈余公积Withdrawallegalsurplus269提取法定公益金Withdrawallegalpublicwelfarefunds270提取储备基金Withdrawalreservefund271提取企业发展基金Withdrawalreserveforbusinessexpansion272提取职工奖励及福利基金Withdrawalstaffandworkersbonusandwelfarefund273利润归还投资Profitscapitalizadonreturnofinvestment274应付优先股股利PreferredStockdivid
26、endspayable275提取任意盈余公积Withdrawalothercommonaccumulationfund276应付普通股股利CommonStockdividendspayable277转作资本(或股本)的普通股股利CommonStockdividendschangetoassets(orstock)未分配利润Undistributedprofit278四、成本类Cost279生产成本Costofmanufacture280基本生产成本Basecostofmanufacture281辅助生产成本Auxiliarycostofmanufacture282制造费用Manufacturi
27、ngoverhead283材料费Materials284管理人员工资ExecutiveSalaries285奖金Wages286退职金Retirementallowance287补贴Bonus288外保劳务费Outsourcingfee289福利费Employeebenefits/welfare290会议费Coferemce291加班餐费Specialduties292市内交通费Businesstraveling293通讯费Correspondence294电话费Correspondence295水电取暖费WaterandSteam296税费Taxesanddues297租赁费Rent298管
28、理费Maintenance299车辆维护费Vehiclesmaintenance300油料费Vehiclesmaintenance301培训费Educationandtraining302接待费Entertainment303图书、印刷费Booksandprinting304运费Transpotation305保险费Insurancepremium306支付手续费Commission307杂费Sundrycharges308折旧费Depreciationexpense309机物料消耗Articleofconsumption310劳动保护费Laborprotectionfees311季节性停工损
29、失Lossonseasonalitycessation312劳务成本Servicecosts313五、损益类Profitandloss314收入Income315业务收入OPERATINGINCOME316主营业务收入Primeoperatingrevenue317产品销售收入Salesrevenue318服务收入Servicerevenue319其他业务收入Otheroperatingrevenue320材料销售Salesmaterials321代购代售322包装物出租Wrappagelease323出让资产使用权收入Remiserightofassetsrevenue324返还所得税Rei
30、mbursementofincometax325其他收入Otherrevenue326投资收益Investmentincome327短期投资收益Currentinvestmentincome328长期投资收益Long-terminvestmentincome329计提的委托贷款减值准备Withdrawalofentrustloansreserves330补贴收入Subsidizerevenue331国家扶持补贴收入Subsidizerevenuefromcountry332其他补贴收入Othersubsidizerevenue333营业外收入NON-OPERATINGINCOME334非货币性
31、交易收益Non-cashdealincome335现金溢余Cashoverage336处置固定资产净收益Netincomeondisposaloffixedassets337出售无形资产收益Incomeonsalesofintangibleassets338固定资产盘盈Fixedassetsinventoryprofit339罚款净收入Netamercementincome340支出Outlay341业务支出Revenuecharges342主营业务成本Operatingcosts343产品销售成本Costofgoodssold344服务成本Costofservice345主营业务税金及附加T
32、axandassociatecharge346营业税Salestax347消费税Consumptiontax348城市维护建设税Taxformaintainingandbuildingcities349资源税Resourcestax350土地增值税Incrementtaxonlandvalue3515405其他业务支出Otherbusinessexpense352销售其他材料成本Othercostofmaterialsale353其他劳务成本Othercostofservice354其他业务税金及附加费Othertaxandassociatecharge355费用Expenses356营业费用
33、Operatingexpenses357代销手续费Consignmentcommissioncharge358运杂费Transpotation359保险费Insurancepremium360展览费Exhibitionfees361广告费Advertisingfees362管理费用Adminisstrativeexpenses363职工工资StaffSalaries364修理费Repaircharge365低值易耗摊销Articleofconsumption366办公费Officeallowance367差旅费Travellingexpense368工会经费Labourunionexpendi
34、ture369研究与开发费Researchanddevelopmentexpense370福利费Employeebenefits/welfare371职工教育经费Personneleducation372待业保险费Unemploymentinsurance373劳动保险费Labourinsurance374医疗保险费Medicalinsurance375会议费Coferemce376聘请中介机构费Intermediaryorgans377咨询费Consultfees378诉讼费Legalcost379业务招待费Businessentertainment380技术转让费Technologytra
35、nsferfees381矿产资源补偿费Mineralresourcescompensationfees382排污费Pollutiondischargefees383房产税Housingpropertytax384车船使用税Vehicleandvesselusagelicenseplatetax(VVULPT)385土地使用税Tenuretax386印花税Stamptax387财务费用Financecharge388利息支出Interestexchange389汇兑损失Foreignexchangeloss390各项手续费Chargefortrouble391各项专门借款费用Special-bo
36、rrowingcost392营业外支出Nonbusinessexpenditure393捐赠支出Donationoutlay394减值准备金Depreciationreserves395非常损失Extraordinaryloss396处理固定资产净损失Netlossondisposaloffixedassets397出售无形资产损失Lossonsalesofintangibleassets398固定资产盘亏Fixedassetsinventoryloss399债务重组损失Lossonarrangement400罚款支出Amercementoutlay401所得税Incometax402以前年度损益调整Prioryearincomeadjustment-