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1、-account payable 应付帐款account receivable 应收帐款account of payments 支出表account of receipts 收入表Accounting period 会计期间accounting year 或financial year 会计年度accountant genaral 会计主任account balancde 结平的*account bill 帐单account books 帐account classification *分类account current 往来帐account form of balance sheet *式资
2、产负债表account form of profit and loss statement *式损益表account payable 应付帐款account receivable 应收帐款account of payments 支出表account of receipts 收入表account title *名称，会计科目accounting year 或financial year 会计年度accounts payable ledger 应付款分类帐Accounting period会计期间are related to specific time periods ,typically one
3、 year通常是一年)资产负债表：balance sheet 可以不大写b利润表： ine statements (or statements of ine)利润分配表：retained earnings现金流量表：cash flows1、部门的称谓市场部Marketing销售部 Sales Department 也有其它讲法，如宝洁公司销售部叫客户生意开展部CBD客户效劳Customer Service ，例如客服员叫CSR，R for representative人事部 Human Resource行政部 Admin.财务部 Finance & Accounting产品供给 Product
4、 Supply，例如产品调度员叫P SPlanner2、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入场费admission运费freight小费tip学费tuition价格，代价charge制造费用 Manufacturing overhead材料费 Materials管理人员工资 E*ecutive Salaries奖金 Wages退职金 Retirement allowance补贴 Bon
5、us外保劳务费 Outsourcing fee福利费 Employee benefits/welfare会议费 Coferemce加班餐费 Special duties市内交通费 Business traveling通讯费 Correspondence费 Correspondence水电取暖费 Water and Steam税费 Ta*es 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
6、刷费 Books and printing运费 Transpotation保险费 Insurance premium支付手续费 mission杂费 Sundry charges折旧费 Depreciation e*pense机物料消耗 Article of consumption劳动保护费 Labor protection fees总监Director总会计师 Finance Controller高级 Senior 如高级经理为Senior Manager营业费用 Operating e*penses代销手续费 Consignment mission charge运杂费 Transpotati
7、on保险费 Insurance premium展览费 E*hibition fees广告费 Advertising fees管理费用 Adminisstrative e*penses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 Travelling e*pense工会经费 Labour union e*penditure研究与开发费 Research and development e*pense福利费 Employee benefits/welfare职工教育经
8、费 Personnel education待业保险费 Unemployment insurance劳动保险费 Labour insurance医疗保险费 Medical insurance会议费 Coferemce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矿产资源补偿费 Mineral resources pensation fees排污费 Pollution discharge fees房产税 Housin
9、g property ta*车船使用税 Vehicle and vessel usage license plate ta*(VVULPT)土地使用税 Tenure ta*印花税 Stamp ta*财务费用 Finance charge利息支出 Interest e*change汇兑损失 Foreign e*change loss各项手续费 Charge for trouble各项专门借款费用 Special-borrowing cost帐目名词一、资产类 Assets流动资产 Current assets货币资金 Cash and cash equivalents现金 Cash银行存款 Ca
10、sh in bank其他货币资金 Other cash and cash equivalents外埠存款 Other city Cash in bank银行本票 Cashiers cheque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短期投资 Short-term investments股票 Short-term investments - stock债券 Short-term investments - corporate bonds基金 Short-term inv
11、estments - corporate funds其他 Short-term investments - other短期投资跌价准备 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应收利息 Interest receivable应收账款 Account receivable其他应收款 Other notes receivable坏
12、账准备 Bad debt reserves预付账款 Advance money应收补贴款 Cover deficit by state subsidies of receivable库存资产 Inventories物资采购 Supplies purchasing原材料 Raw materials包装物 Wrappage低值易耗品 Low-value consumption goods材料本钱差异 Materials cost variance自制半成品 Semi-Finished goods库存商品 Finished goods商品进销差价 Differences between purcha
13、sing and selling price委托加工物资 Work in process - outsourced委托代销商品 Trust to and sell the goods on a mission basis受托代销商品 missioned and sell the goods on a mission basis存货跌价准备 Inventory falling price reserves分期收款发出商品 Collect money and send out the goods by stages待摊费用 Deferred and prepaid e*penses长期投资 Lon
14、g-term investment长期股权投资 Long-term investment on stocks股票投资 Investment on stocks其他股权投资 Other investment on stocks长期债权投资 Long-term investment on bonds债券投资 Investment on bonds其他债权投资 Other investment on bonds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 Bcreditors rights investment depreciation reserves委托贷款 Entrust loans本金 Principal利息Interest减值准备 Depreciation reserv
