会计账目英语用语
会计账目英语用语
会计账目英语用语2008-1-22 11:33页面功能【字体：】【】【】会计报表statement of account往来帐目account current现在往来帐||存款额current accout销货帐account sales共同计算帐项joint account未决帐项outstanding account贷方帐项credit account||creditor account借方帐项debit account||debtor account应付帐||应付未付帐account payable应收帐||应收未收帐account receivable新交易||新帐new account未决帐||老帐old account现金帐cash account流水帐running account暂记帐||未定帐suspense account过期帐||延滞帐overdue account||pastdue account杂项帐户sundry account详细帐单||明细表detail account呆帐bad account会计项目title of account会计薄||帐薄account-book营业报告书||损益计算表account of budiness||business report借贷细帐||交验帐account rendered明细帐account stated与……银行开立一户头to open an account with与……银行建立交易to keep account with继续记帐to keep account与……有交易to have an account with作成会计帐||有往来帐项to make out an account with清算||清理债务to make up an account清洁帐目||与……停止交易to close one's account with结帐to close an account清理未付款to ask an account||to demand an account结清差额to balance the account with清算to settle an account||to liquidate an account||to square an account 审查帐目||监查帐目to audit an account检查帐目to examine an account转入A的帐户to charge the amount to A's account以计帐方式付款to pay on account代理某人||为某人on one's account||on account of one为自己计算||独立帐目on one's own account由某人收益并负风险on one's account and risk||for one's account and risk 由某人负担for one's account||for account of one按某人指示||列入某人帐户by order and for account of one列入5月份帐目for May account编入某中帐项下to pass to the account of||to place to the account of 寄出清算书to send in an account||to send in render an account。
会计专业外语账目词汇汇总
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 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Cashier”s 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 investments - corporate fund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 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 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Long-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Bcreditor”s rights investment depreciation reserves委托贷款Entrust loans本金Principal利息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 and material专用材料Special-purpose material专用设备Special-purpose equipment预付大型设备款Prepayments for equipment为生产准备的工具及器具Preparative instruments and implement for fabricate在建工程Construction-in-process安装工程Erection works在安装设备Erecting equipment-in-process技术改造工程Technical innovation project大修理工程General overhaul project在建工程减值准备Construction-in-process depreciation reserves固定资产清理Liquidation of fixed assets 无形资产Intangible assets专利权Patents非专利技术Non-Patents商标权Trademarks, Trade names著作权Copyrights土地使用权Tenure商誉Goodwill无形资产减值准备Intangible Assets depreciation reserves专利权减值准备Patent rights depreciation reserves商标权减值准备trademark rights depreciation reserves未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income待处理财产损溢Wait deal assets loss or income待处理流动资产损溢Wait deal intangible assets loss or income待处理固定资产损溢Wait deal fixed assets loss or incomeaccountant 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 specifictime periods ,typically one year（通常是一年）资产负债表：balance sheet可以不大写b利润表：income statements (or statements of income)利润分配表：retained earnings现金流量表：cash flows二、负债类Liability短期负债Current liability短期借款Short-term borrowing应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应付账款Account payable预收账款Deposit received代销商品款Proxy sale goods revenue应付工资Accrued wages应付福利费Accrued welfarism应付股利Dividends payable应交税金Tax payable应交增值税value added tax payable进项税额Withholdings on VAT已交税金Paying tax转出未交增值税Unpaid VAT changeover减免税款Tax deduction销项税额Substituted money on VAT 出口退税Tax reimbursement for export进项税额转出Changeover withnoldings on VAT出口抵减销产品应纳税额Export deduct domestic sales goods tax转出多交增值税Overpaid VAT changeover未交增值税Unpaid VAT应交营业税Business tax payable应交消费税Consumption tax payable应交资源税Resources tax payable应交所得税Income tax payable应交土地增值税Increment tax on land value payable应交城市维护建设税Tax for maintaining and building citiespayable应交房产税Housing property tax payable应交土地使用税Tenure tax payable应交车船使用税Vehicle and vessel usage license platetax(VVULPT) payable应交个人所得税Personal income tax payable其他应交款Other fund in conformity with paying其他应付款Other payables预提费用Drawing expense in advance其他负债Other liabilities待转资产价值Pending changerover assets value预计负债Anticipation liabilities长期负债Long-term Liabilities长期借款Long-term loans一年到期的长期借款Long-term loans due within one year一年后到期的长期借款Long-term loans due over one year应付债券Bonds payable债券面值Face value, Par value债券溢价Premium on bonds债券折价Discount on bonds应计利息Accrued interest长期应付款Long-term account payable应付融资租赁款Accrued financial lease outlay一年到期的长期应付Long-term account payable due within one year一年后到期的长期应付Long-term account payable over one year专项应付款Special payable一年到期的专项应付Long-term special payable due within one year一年后到期的专项应付Long-term special payable over one year递延税款Deferral taxes所有者权益类OWNERS” EQUITY资本Capita实收资本(或股本) Paid-up capital(or stock)实收资本Paicl-up capital实收股本Paid-up stock已归还投资Investment Returned公积资本公积Capital reserve资本(或股本)溢价Cpital(or Stock) premium接受捐赠非现金资产准备Receive non-cash donate reserve股权投资准备Stock right investment reserves拨款转入Allocate sums changeover in外币资本折算差额Foreign currency capital其他资本公积Other capital reserve盈余公积Surplus reserves法定盈余公积Legal surplus任意盈余公积Free surplus reserves法定公益金Legal public welfare fund 储备基金Reserve fund 企业发展基金Enterprise expension fund利润归还投资Profits capitalizad on return of investment利润Profits本年利润Current year profits利润分配Profit distribution其他转入Other chengeover in提取法定盈余公积Withdrawal legal surplus提取法定公益金Withdrawal legal public welfare funds提取储备基金Withdrawal reserve fund提取企业发展基金Withdrawal reserve for business expansion提取职工奖励及福利基金Withdrawal staff and workers” bonus andwelfare fund利润归还投资Profits capitalizad on return of investment应付优先股股利Preferred Stock dividends payable提取任意盈余公积Withdrawal other common accumulation fund应付普通股股利Common Stock dividends payable转作资本(或股本)的普通股股利Common Stock dividends change toassets(or stock)未分配利润Undistributed profit四、成本类Cost生产成本Cost of manufacture基本生产成本Base cost of manufacture辅助生产成本Auxiliary cost of manufacture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Outsourcing fee福利费Employee benefits/welfare会议费Coferemce加班餐费Special duties市交通费Business traveling通讯费Correspondence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、印刷费Books and printing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 季节性停工损失Loss on seasonality cessation劳务成本Service costs五、损益类Profit and loss收入Income业务收入OPERATING INCOME主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入Service revenue其他业务收入Other operating revenue 材料销售Sales materials代购代售包装物出租Wrappage lease出让资产使用权收入Remise right of assets revenue返还所得税Reimbursement of income tax其他收入Other revenue投资收益Investment income短期投资收益Current investment income长期投资收益Long-term investment income计提的委托贷款减值准备Withdrawal of entrust loans reserves补贴收入Subsidize revenue国家扶持补贴收入Subsidize revenue from country其他补贴收入Other subsidize revenue营业外收入NON-OPERATING INCOME非货币性交易收益Non-cash deal income现金溢余Cash overage处置固定资产净收益Net income on disposal of fixed assets出售无形资产收益Income on sales of intangible assets固定资产盘盈Fixed assets inventory profit罚款净收入Net amercement income支出Outlay业务支出Revenue charges主营业务成本Operating costs产品销售成本Cost of goods sold服务成本Cost of service主营业务税金及附加Tax and associate charge营业税Sales tax消费税Consumption tax城市维护建设税Tax for maintainingand building cities资源税Resources tax土地增值税Increment tax on land value5405其他业务支出Other business expense销售其他材料成本Other cost of material sale其他劳务成本Other cost of service其他业务税金及附加费Other tax and associate charge费用Expenses营业费用Operating expenses代销手续费Consignment commission charge运杂费Transpotation保险费Insurance 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 expense福利费Employee benefits/welfare职工教育经费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 compensation fees排污费Pollution discharge fees房产税Housing property 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财务费用Finance charge利息支出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营业外支出Nonbusiness expenditure捐赠支出Donation outlay减值准备金Depreciation reserves非常损失Extraordinary loss处理固定资产净损失Net loss on disposal of fixed assets出售无形资产损失Loss on sales of intangible assets固定资产盘亏Fixed assets inventory loss债务重组损失Loss on arrangement罚款支出Amercement outlay所得税Income tax。
金融英语：会计账目结算用语
会计报表statement of account往来帐目account current现在往来帐||存款额current accout销货帐account sales共同计算帐项joint account未决帐项outstanding account贷方帐项credit account||creditor account 借方帐项debit account||debtor account 应付帐||应付未付帐account payable应收帐||应收未收帐account receivable新交易||新帐new account未决帐||老帐old account现金帐cash account流水帐running account暂记帐||未定帐suspense account过期帐||延滞帐overdue account||pastdue account 杂项帐户sundry account详细帐单||明细表detail account呆帐bad account会计项目title of account会计薄||帐薄account-book营业报告书||损益计算表account of business||business report 借贷细帐||交验帐account rendered明细帐account stated与……银行开立一户头to open an account with与……银行建立交易to keep account with继续记帐to keep account与……有交易to have an account with作成会计帐||有往来帐项to make out an account with清算||清理债务to make up an account清洁帐目||与……停止交易to close one's account with结帐to close an account清理未付款to ask an account||to demand an account结清差额to balance the account with清算to settle an account||to liquidate an account||to square an account 审查帐目||监查帐目to audit an account检查帐目to examine an account转入A的帐户to charge the amount to A's account以计帐方式付款to pay on account代理某人||为某人on one's account||on account of one为自己计算||独立帐目on one's own account由某人收益并负风险on one's account and risk||for one's account and risk 由某人负担for one's account||for account of one按某人指示||列入某人帐户by order and for account of one列入5月份帐目for May account编入某中帐项下to pass to the account of||to place to the account of 寄出清算书to send in an account||to send in render an account。
会计账目英语用语
会计账目英语用语tatementofaccount往来帐目accountcurrent现在往来帐||存款额currentaccout销货帐accountale共同计算帐项jointaccount未决帐项outtandingaccount贷方帐项creditaccount||creditoraccount借方帐项debitaccount||debtoraccount应付帐||应付未付帐accountpayable 应收帐||应收未收帐accountreceivable新交易||新帐newaccount未决帐||老帐oldaccount现金帐cahaccount流水帐runningaccount暂记帐||未定帐upeneaccount过期帐||延滞帐overdueaccount||patdueaccount杂项帐户undryaccount详细帐单||明细表detailaccount呆帐badaccount会计项目titleofaccount会计薄||帐薄account-book营业报告书||损益计算表accountofbudine||buinereport借贷细帐||交验帐accountrendered 明细帐accounttated与……银行开立一户头toopenanaccountwith与……银行建立交易tokeepaccountwith继续记帐tokeepaccount与……有交易tohaveanaccountwith作成会计帐||有往来帐项tomakeoutanaccountwith清算||清理债务tomakeupanaccount清洁帐目||与……停止交易tocloeone'accountwith结帐tocloeanaccount清理未付款toakanaccount||todemandanaccount结清差额tobalancetheaccountwith清算toettleanaccount||toliquidateanaccount||toquareanaccount审查帐目||监查帐目toauditanaccount检查帐目toe某amineanaccount转入A的帐户tochargetheamounttoA'account以计帐方式付款topayonaccount代理某人||为某人onone'account||onaccountofone为自己计算||独立帐目onone'ownaccount由某人收益并负风险onone'accountandrik||forone'accountandrik由某人负担forone'account||foraccountofone按某人指示||列入某人帐户byorderandforaccountofone列入5月份帐目forMayaccount编入某中帐项下topatotheaccountof||toplacetotheaccountof寄出清算书toendinanaccount||toendinrenderanaccount。
会计账目英语用语
会计账目英语用语在全球化的今天，了解和使用英语已经成为了必要。
对于从事会计相关工作的人员而言，掌握会计账目英语用语尤为重要。
本文将介绍一些常见的会计英语单词和词组，帮助读者更好地理解会计英语，提高英语能力。
1. 会计基础词汇•Accounting: 会计学•Accountant: 会计师•Accounts payable: 应付账款•Accounts receivable: 应收账款•Assets: 资产•Budget: 预算•Capital: 资金•Debt: 债务•Equity: 股本•Expenses: 费用•Financial statement: 财务报表•Income: 收入•Liabilities: 负债•Revenues: 收入•Tax: 税收2. 会计账目管理用语•Accrual: 应计•Audit: 审计•Balance sheet: 资产负债表•Cash flow: 现金流量•Cost accounting: 成本会计•General ledger: 总账•Income statement: 损益表•Inventory: 存货•Journal entry: 凭证•Profit and loss statement: 损益表•Reconciliation: 对账•Variance: 偏差3. 会计法律用语•Amortization: 摊销•Auditing standards: 审计标准•Capital gain: 资本收益•Capital loss: 资本损失•Depreciation: 折旧•Financial accounting: 财务会计•Fiscal year: 财政年度•Generally accepted accounting principles (GAAP): 公认会计原则•Internal controls: 内部控制•Tax evasion: 逃税•Tax liability: 税收负担•Tax refund: 税收退款•Taxable income: 应纳税所得额4. 会计英语常用词组•Accounts payable turnover: 应付账款周转率•Accounts receivable turnover: 应收账款周转率•Book value: 资产账面价值•Cash basis: 现金基础•Current assets: 流动资产•Current liabilities: 流动负债•Financial year-end: 年度财政结算日•Fixed assets: 固定资产•Gross profit: 毛利润•Net income: 净收入•Operating expenses: 营业费用•Operating income: 营业收入•Revenue recognition: 收入确认•Trial balance: 试算平衡5. 会计英语学习资源推荐•ACCA: 国际会计师公会协会，提供一系列的英语培训和考试•Investopedia: 专门介绍金融、投资、股票等相关英语词汇和术语的网站•Wall Street English: 提供专门的商务英语培训课程结论以上介绍的会计账目英语用语只是一个小部分，掌握会计英语还需要在实践中不断积累。
会计账目英语表达
会计账目英语表达：会计报表statement of account往来帐目account current现在往来帐||存款额current accout销货帐account sales共同计算帐项joint account未决帐项outstanding account贷方帐项credit account||creditor account借方帐项debit account||debtor account应付帐||应付未付帐account payable应收帐||应收未收帐account receivable新交易||新帐new account未决帐||老帐old account现金帐cash account流水帐running account暂记帐||未定帐suspense account过期帐||延滞帐overdue account||pastdue account 杂项帐户sundry account详细帐单||明细表detail account呆帐bad account会计项目title of account会计薄||帐薄account-book营业报告书||损益计算表account of budiness||business report 借贷细帐||交验帐account rendered明细帐account stated与... 银行开立一户头to open an account with与... 银行建立交易to keep account with继续记帐to keep account与... 有交易to have an account with作成会计帐||有往来帐项to make out an account with清算||清理债务to make up an account清洁帐目||与... 停止交易to close ones account with结帐to close an account清理未付款to ask an account||to demand an account结清差额to balance the account with清算to settle an account||to liquidate an account||to square an account审查帐目||监查帐目to audit an account检查帐目to e_amine an account转入A的帐户to charge the amount to As account以计帐方式付款to pay on account代理某人||为某人on ones account||on account of one为自己计算||独立帐目on ones own account由某人收益并负风险on ones account and risk||for ones account and risk由某人负担for ones account||for account of one按某人指示||列入某人帐户by order and for account of one列入5月份帐目for May account编入某中帐项下to pass to the account of||to place to the account of 寄出清算书to send in an account||to send in render an account。
会计账目英语用语
会计账目英语用语会计账目英语用语会计报表statement of account往来帐目account current现在往来帐||存款额current accout销货帐account sales共同计算帐项joint account未决帐项outstanding account贷方帐项credit account||creditor account借方帐项debit account||debtor account应付帐||应付未付帐account payable应收帐||应收未收帐account receivable新交易||新帐new account未决帐||老帐old account现金帐cash account流水帐running account暂记帐||未定帐suspense account过期帐||延滞帐overdue account||pastdue account 杂项帐户sundry account详细帐单||明细表detail account呆帐bad account会计项目title of account会计薄||帐薄account-book营业报告书||损益计算表account of budiness||business report 借贷细帐||交验帐account rendered明细帐account stated与……银行开立一户头to open an account with与……银行建立交易to keep account with继续记帐to keep account与……有交易to have an account with作成会计帐||有往来帐项to make out an account with清算||清理债务to make up an account清洁帐目||与……停止交易to close one's account with结帐to close an account清理未付款to ask an account||to demand an account结清差额to balance the account with清算to settle an account||to liquidate an account||to square an account审查帐目||监查帐目to audit an account检查帐目to examine an account转入A的帐户to charge the amount to A's account以计帐方式付款to pay on account代理某人||为某人on one's account||on account of one为自己计算||独立帐目&n。
会计账目英语用语
会计账目英语用语2008-1-22 11:33页面功能【字体：】【】【】会计报表statement of account往来帐目account current现在往来帐||存款额current accout销货帐account sales共同计算帐项joint account未决帐项outstanding account贷方帐项credit account||creditor account借方帐项debit account||debtor account应付帐||应付未付帐account payable应收帐||应收未收帐account receivable新交易||新帐new account未决帐||老帐old account现金帐cash account流水帐running account暂记帐||未定帐suspense account过期帐||延滞帐overdue account||pastdue account杂项帐户sundry account详细帐单||明细表detail account呆帐bad account会计项目title of account会计薄||帐薄account-book营业报告书||损益计算表account of budiness||business report借贷细帐||交验帐account rendered明细帐account stated与……银行开立一户头to open an account with与……银行建立交易to keep account with继续记帐to keep account与……有交易to have an account with作成会计帐||有往来帐项to make out an account with清算||清理债务to make up an account清洁帐目||与……停止交易to close one's account with结帐to close an account清理未付款to ask an account||to demand an account结清差额to balance the account with清算to settle an account||to liquidate an account||to square an account 审查帐目||监查帐目to audit an account检查帐目to examine an account转入A的帐户to charge the amount to A's account以计帐方式付款to pay on account代理某人||为某人on one's account||on account of one为自己计算||独立帐目on one's own account由某人收益并负风险on one's account and risk||for one's account and risk 由某人负担for one's account||for account of one按某人指示||列入某人帐户by order and for account of one列入5月份帐目for May account编入某中帐项下to pass to the account of||to place to the account of 寄出清算书to send in an account||to send in render an account。
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会计账目英语用语
会计报表
statement of account
往来帐目
account current
现在往来帐||存款额
current accout
销货帐
account sales
共同计算帐项
joint account
未决帐项
outstanding account
贷方帐项
credit account||creditor account
借方帐项
debit account||debtor account
应付帐||应付未付帐
account payable
应收帐||应收未收帐
account receivable
新交易||新帐
new account
未决帐||老帐
old account
现金帐
cash account
流水帐
running account
暂记帐||未定帐
suspense account
过期帐||延滞帐
overdue account||pastdue account 杂项帐户
sundry account
详细帐单||明细表
detail account
呆帐
bad account
会计项目
title of account
会计薄||帐薄
account-book
营业报告书||损益计算表
account of budiness||business report
借贷细帐||交验帐
account rendered
明细帐
account stated
与……银行开立一户头
to open an account with
与……银行建立交易
to keep account with
继续记帐
to keep account
与……有交易
to have an account with
作成会计帐||有往来帐项
to make out an account with
清算||清理债务
to make up an account
清洁帐目||与……停止交易
to close one's account with
结帐
to close an account
清理未付款
to ask an account||to demand an account
结清差额
to balance the account with
清算
to settle an account||to liquidate an account||to square an account 审查帐目||监查帐目
to audit an account
检查帐目
to examine an account
转入A的帐户
to charge the amount to A's account
以计帐方式付款
to pay on account
代理某人||为某人
on one's account||on account of one
为自己计算||独立帐目
on one's own account
由某人收益并负风险
on one's account and risk||for one's account and risk
由某人负担
for one's account||for account of one
按某人指示||列入某人帐户
by order and for account of one
列入5月份帐目
for May account
编入某中帐项下
to pass to the account of||to place to the account of 寄出清算书
to send in an account||to send in render an account。