國際商務(wù)師業(yè)務(wù)外語輔導(dǎo)之會計常用詞匯漢譯英
來源：來源于網(wǎng)絡(luò) 發(fā)布時間：2009-09-21 16:08:28
accountant genaral 會計主任
account balancde 結(jié)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(fù)債表
account form of profit and loss statement 帳戶式損益表
account payable 應(yīng)付帳款
account receivable 應(yīng)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(yīng)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(fù)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
1，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(wù) Customer Service ，例如客服員叫CSR，R for representative
人事部 Human Resource
行政部 Admin.
財務(wù)部 Finance & Accounting
產(chǎn)品供應(yīng) Product Supply，例如產(chǎn)品調(diào)度員叫 P S Planner
2，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(xué)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(bǔ)貼 Bonus
外保勞務(wù)費 Outsourcing fee
福利費 Employee benefits/welfare
會議費 Coferemce
加班餐費 Special duties
市內(nèi)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(hù)費 Vehicles maintenance
油料費 Vehicles maintenance
培訓(xùn)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(jī)物料消耗 Article of consumption
勞動保護(hù)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(jī)構(gòu)費 Intermediary organs
咨詢費 Consult fees
訴訟費 Legal cost
業(yè)務(wù)招待費 Business entertainment
技術(shù)轉(zhuǎn)讓費 Technology transfer fees
礦產(chǎn)資源補(bǔ)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(wù)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
一、 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(zhǔn)備 Short-term investments falling price reserves
應(yīng)收款 Account receivable
應(yīng)收票據(jù) Note receivable
銀行承兌匯票 Bank acceptance
商業(yè)承兌匯票 Trade acceptance
應(yīng)收股利 Dividend receivable
應(yīng)收利息 Interest receivable
應(yīng)收賬款 Account receivable
其他應(yīng)收款 Other notes receivable
壞賬準(zhǔn)備 Bad debt reserves
預(yù)付賬款 Advance money
應(yīng)收補(bǔ)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(jìn)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(zhǔn)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(quán)投資 Long-term investment on stocks
股票投資 Investment on stocks
其他股權(quán)投資 Other investment on stocks
長期債權(quán)投資 Long-term investment on bonds
債券投資 Investment on bonds
其他債權(quán)投資 Other investment on bonds
長期投資減值準(zhǔn)備 Long-term investments depreciation reserves
股權(quán)投資減值準(zhǔn)備 Stock rights investment depreciation reserves
債權(quán)投資減值準(zhǔn)備 Bcreditor's rights investment depreciation reserves
委托貸款 Entrust loans
本金 Principal
利息 Interest
減值準(zhǔn)備 Depreciation reserves
固定資產(chǎn) Fixed assets
房屋 Building
建筑物 Structure
機(jī)器設(shè)備 Machinery equipment
運輸設(shè)備 Transportation facilities
工具器具 Instruments and implement
累計折舊 Accumulated depreciation
固定資產(chǎn)減值準(zhǔn)備 Fixed assets depreciation reserves
房屋、建筑物減值準(zhǔn)備 Building/structure depreciation reserves
機(jī)器設(shè)備減值準(zhǔn)備 Machinery equipment depreciation reserves
工程物資 Project goods and material
專用材料 Special-purpose material
專用設(shè)備 Special-purpose equipment
預(yù)付大型設(shè)備款 Prepayments for equipment
為生產(chǎn)準(zhǔn)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(shè)備 Erecting equipment-in-process
技術(shù)改造工程 Technical innovation project
大修理工程 General overhaul project
在建工程減值準(zhǔn)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(quán) Patents
非專利技術(shù) Non-Patents
商標(biāo)權(quán) Trademarks， Trade names
著作權(quán) Copyrights
土地使用權(quán) Tenure
商譽(yù) Goodwill
無形資產(chǎn)減值準(zhǔn)備 Intangible Assets depreciation reserves
專利權(quán)減值準(zhǔn)備 Patent rights depreciation reserves
商標(biāo)權(quán)減值準(zhǔn)備 trademark rights depreciation reserves
未確認(rèn)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
二、負(fù)債類 Liability
短期負(fù)債 Current liability
短期借款 Short-term borrowing
應(yīng)付票據(jù) Notes payable
銀行承兌匯票 Bank acceptance
商業(yè)承兌匯票 Trade acceptance
應(yīng)付賬款 Account payable
預(yù)收賬款 Deposit received
代銷商品款 Proxy sale goods revenue
應(yīng)付工資 Accrued wages
應(yīng)付福利費 Accrued welfarism
應(yīng)付股利 Dividends payable
應(yīng)交稅金 Tax payable
應(yīng)交增值稅 value added tax payable
進(jìn)項稅額 Withholdings on VAT
已交稅金 Paying tax
轉(zhuǎn)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(jìn)項稅額轉(zhuǎn)出 Changeover withnoldings on VAT
出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額 Export deduct domestic sales goods tax
轉(zhuǎn)出多交增值稅 Overpaid VAT changeover
未交增值稅 Unpaid VAT
應(yīng)交營業(yè)稅 Business tax payable
應(yīng)交消費稅 Consumption tax payable
應(yīng)交資源稅 Resources tax payable
應(yīng)交所得稅 Income tax payable
應(yīng)交土地增值稅 Increment tax on land value payable
應(yīng)交城市維護(hù)建設(shè)稅 Tax for maintaining and building cities payable
應(yīng)交房產(chǎn)稅 Housing property tax payable
應(yīng)交土地使用稅 Tenure tax payable
應(yīng)交車船使用稅 Vehicle and vessel usage license plate tax（VVULPT） payable
應(yīng)交個人所得稅 Personal income tax payable
其他應(yīng)交款 Other fund in conformity with paying
其他應(yīng)付款 Other payables
預(yù)提費用 Drawing expense in advance
其他負(fù)債 Other liabilities
待轉(zhuǎn)資產(chǎn)價值 Pending changerover assets value
預(yù)計負(fù)債 Anticipation liabilities
長期負(fù)債 Long-term Liabilities
長期借款 Long-term loans
一年內(nèi)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(yīng)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(yīng)計利息 Accrued interest
長期應(yīng)付款 Long-term account payable
應(yīng)付融資租賃款 Accrued financial lease outlay
一年內(nèi)到期的長期應(yīng)付 Long-term account payable due within one year
一年后到期的長期應(yīng)付 Long-term account payable over one year
專項應(yīng)付款 Special payable
一年內(nèi)到期的專項應(yīng)付 Long-term special payable due within one year
一年后到期的專項應(yīng)付 Long-term special payable over one year
遞延稅款 Deferral taxes
所有者權(quán)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(zhǔn)備 Receive non-cash donate reserve
股權(quán)投資準(zhǔn)備 Stock right investment reserves
撥款轉(zhuǎn)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(zhuǎn)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(yīng)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(yīng)付普通股股利 Common Stock dividends payable
轉(zhuǎn)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
四、成本類 Cost
生產(chǎn)成本 Cost of manufacture
基本生產(chǎn)成本 Base cost of manufacture
輔助生產(chǎn)成本 Auxiliary cost of manufacture
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(bǔ)貼 Bonus
外保勞務(wù)費 Outsourcing fee
福利費 Employee benefits/welfare
會議費 Coferemce
加班餐費 Special duties
市內(nèi)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(hù)費 Vehicles maintenance
油料費 Vehicles maintenance
培訓(xùn)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(jī)物料消耗 Article of consumption
勞動保護(hù)費 Labor protection fees
季節(jié)性停工損失 Loss on seasonality cessation
勞務(wù)成本 Service costs
五、損益類 Profit and loss
收入 Income
業(yè)務(wù)收入 OPERATING INCOME
主營業(yè)務(wù)收入 Prime operating revenue
產(chǎn)品銷售收入 Sales revenue
服務(wù)收入 Service revenue
其他業(yè)務(wù)收入 Other operating revenue
材料銷售 Sales materials
代購代售
包裝物出租 Wrappage lease
出讓資產(chǎn)使用權(quán)收入 Remise right of assets revenue
返還所得稅 Reimbursement of income tax
其他收入 Other revenue
投資收益 Investment income
短期投資收益 Current investment income
長期投資收益 Long-term investment income
計提的委托貸款減值準(zhǔn)備 Withdrawal of entrust loans reserves
補(bǔ)貼收入 Subsidize revenue
國家扶持補(bǔ)貼收入 Subsidize revenue from country
其他補(bǔ)貼收入 Other subsidize revenue
營業(yè)外收入 NON-OPERATING INCOME
非貨幣性交易收益 Non-cash deal income
現(xiàn)金溢余 Cash overage
處置固定資產(chǎn)凈收益 Net income on disposal of fixed assets
出售無形資產(chǎn)收益 Income on sales of intangible assets
固定資產(chǎn)盤盈 Fixed assets inventory profit
罰款凈收入 Net amercement income
支出 Outlay
業(yè)務(wù)支出 Revenue charges
主營業(yè)務(wù)成本 Operating costs
產(chǎn)品銷售成本 Cost of goods sold
服務(wù)成本 Cost of service
主營業(yè)務(wù)稅金及附加 Tax and associate charge
營業(yè)稅 Sales tax
消費稅 Consumption tax
城市維護(hù)建設(shè)稅 Tax for maintaining and building cities
資源稅 Resources tax
土地增值稅 Increment tax on land value
5405 其他業(yè)務(wù)支出 Other business expense
銷售其他材料成本 Other cost of material sale
其他勞務(wù)成本 Other cost of service
其他業(yè)務(wù)稅金及附加費 Other tax and associate charge
費用 Expenses
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(jī)構(gòu)費 Intermediary organs
咨詢費 Consult fees
訴訟費 Legal cost
業(yè)務(wù)招待費 Business entertainment
技術(shù)轉(zhuǎn)讓費 Technology transfer fees
礦產(chǎn)資源補(bǔ)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(wù)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
營業(yè)外支出 Nonbusiness expenditure
捐贈支出 Donation outlay
減值準(zhǔn)備金 Depreciation reserves
非常損失 Extraordinary loss
處理固定資產(chǎn)凈損失 Net loss on disposal of fixed assets
出售無形資產(chǎn)損失 Loss on sales of intangible assets
固定資產(chǎn)盤虧 Fixed assets inventory loss
債務(wù)重組損失 Loss on arrangement
罰款支出 Amercement outlay
所得稅 Income tax
以前年度損益調(diào)整 Prior year income adjustment
