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1、会计英语词汇大汇总，要背熟哦!2018-01-06 会计说会计说汇集财会行业的最新政策，实操干货作为一名合格的财务工作人员，除了专业技能，英语也是大家要注意提升的方面 哦-kavin老师为大家整理汇总了会计英语词汇，赶快收藏对照查看哦accountantgenaral会计主任account balancde 结平的帐户account bill 帐单account books 帐account classification 帐户分类account current 往来帐account form of balance sheet 帐户式资产负债表 account form of profit an
2、d loss statement帐户式损益表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 帐户名称，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 tospecific timeperiods ,typically one year（通常是一年）资产负债表：balanc
3、e sheet 可以不大写b 禾 润表：income statements （or statements of income） 利润分配表：retained earnings 现金流量表：cash flows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发展 部CBD客户服务 Customer Service ,例如客服员叫 CSR R for representative 人事部 Human Resource行政部Admin.贝才务部 Finance & Accounting产品供应Product Supply ,例如产品
4、调度员叫P S Planner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 Executive Salaries奖金Wages退职金 Retirement allowance补贴Bonus外保劳务费Outsou
5、rcing fee禾 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、ER刷费 Books and p
6、rinting运费 Transpotation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 expenses代销手续费 Consignment commission charge运杂费 Transpotation保险费 Ins
7、urance premium展览费 Exhibition fees广告费 Advertising fees管理费用 Adminisstrative 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 Travelling expense工会经费 Labour union expenditure研究与开发费 Research and development expenseIM 禾1J 费 Employee benefits/welfare职工教育经费Per
8、sonnel 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 compensation feesNF 污费 Pollution discharge fees房产税 Housing p
9、roperty 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贝才务费用Finance charge禾1J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Cash in
10、 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 investmen
11、ts - 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专艮行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应收股禾Dividend receivable应收禾1J息 Interest receivable应收账款 Account receivable其他应收款 Other notes receivable坏账准备 Ba
12、d 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材料成本差异 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 purchasing and
13、selling price委托力口工物资 Work in process - outsourced委托代销商品 Trust to and sell the goods on a commission basis受托代销商品 Commissioned and sell the goods on a commission 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 expenses长期投资 Lo
14、ng-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Othe门nvestment 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
15、reserves债权投资减值准备 Bcreditors rights investment depreciation reserves 委托贷款Entrust loans本金 Principal禾 ij 息 Interest减值准备 Depreciation reserves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累计折旧 Accumulated depreciation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工程物资 Project goods a
