土匪溫柔
賬簿的單詞absorption account 費用或成本分?jǐn)値? 附屬帳abstract account 摘要[月計]帳戶account in arrear 積欠account in bankruptcy 破產(chǎn)帳款(戶)account of business 營業(yè)報告書, 損益表, 營業(yè)科目account of cash in vault 庫存現(xiàn)金簿account of credit sales 賒銷帳戶account of executors 遺產(chǎn)清冊account of receipts and payments 收支表account of return 報酬的說明account of the exchequer 國庫帳account of treasury 公庫帳, 金庫帳, 國庫帳account to give 支出帳目accounts of assets 資產(chǎn)臺帳accounts to be credited 應(yīng)列貸方科目accretion account 增殖帳戶accrued debit account 應(yīng)收款項帳戶accrued dividends account 應(yīng)計股利帳accumulation accounts 累積帳戶active bank account 尚有存款的銀行戶頭activity account 業(yè)務(wù)帳戶adjunct account 增價[附加, 附屬]帳戶adjust account 整理[清理]帳目adjust accounts 復(fù)算, 核算adjusting account 調(diào)整帳戶advance account 預(yù)支款advances received account 預(yù)收款帳戶adventure account 特種委托帳(投機買賣帳)affiliated account 附屬帳戶agency account 代理帳; 代理機構(gòu)會計agio account 貼水帳目agreement account 支付協(xié)定帳目aid account 經(jīng)濟援助帳戶all banks account 全國銀行帳戶annual account 年度帳annuity trust account 年金信托戶applied manufacturing expenses account 制造費用分?jǐn)値鬭ppropriation account 撥款帳, 盈余分撥帳arbitrage accounts 定裁帳, 國外轉(zhuǎn)匯[套匯]帳assets and liabilities accounts 資產(chǎn)及負(fù)債帳戶assets reduction account 資產(chǎn)減項帳戶assigned account 擔(dān)保帳戶attached account 法院查封帳戶audited accounts 審計決算authorized capital stock account 法定股本帳戶auxiliary account 輔助帳戶back-to-back account 對開帳戶bad and doubtful account 壞帳與呆帳balance account 結(jié)余[軋平]帳目, 差額清算, 決算帳戶balance sheet accounts 資產(chǎn)負(fù)債表帳戶bank check account 銀行支票戶bear account 賣主帳, 空頭賬戶bills account 票據(jù)帳目bills rediscounted account 再貼現(xiàn)票據(jù)帳戶blocked (money) account 凍結(jié)[封存]帳戶bond account 債券帳戶bond investment account 債券投資帳項bonds and shares account 公債及股票帳戶bonus account 紅利帳戶, 獎金帳目, 差額帳book account 帳面借貸科目; 往來帳戶branch accounts 聯(lián)行帳, 支店(分店)帳戶, 分類帳,branch control account 分支機構(gòu)統(tǒng)制帳戶branch office general account 支店往來帳戶budget account 預(yù)算帳戶[科目]budgetary expenditures account 預(yù)算支出帳戶budgetary receipts account 預(yù)算收入帳戶bull account 買主帳, 多頭賬business fund account 業(yè)務(wù)資金帳項capital account (C/A) 資本帳戶, 股本帳; 國際收支的資本項目capital adjustment account 資本調(diào)整帳戶capital assets account 固定[資本]資產(chǎn)帳戶capital expenditure account 資本支出帳戶, 基本建設(shè)支出帳戶capital stock account 股本帳capital stock and surplus account 股本及公積金帳戶capital-in-excess account 超額[溢收]資本帳戶card account 總帳科目分類表cash account 現(xiàn)金帳戶cash over and short account 現(xiàn)金盈虧帳戶certified account 經(jīng)(會計師)證明的帳目charge account 零售記帳, 記帳; 賒購制charges account 雜費帳目check account 對帳查帳; 支票帳戶cheque account 支票帳戶, 活期存款帳戶clearence account 結(jié)算帳戶clearing account 待整理帳戶; 過渡[暫記]帳戶, 算帳戶closed account 已結(jié)帳; 結(jié)清的帳戶closing balance account 終結(jié)余額科目collect accounts 收帳collecting-allocating account 集合分配帳戶collective account 統(tǒng)制帳戶[科目]; 集合帳戶combined account 混合帳戶commercial account 商業(yè)往來帳戶; 廠商價款commercial clearing account 貿(mào)易清算帳戶commission account 酬勞費帳目common account 共同帳戶consignment account 委托銷售帳目consignor 's sales account 寄銷人銷售帳戶consolidated fund abstract account 統(tǒng)一基金摘要會計報告construction account 建筑工程帳戶consumed accounts 消費帳continuing account 繼續(xù)結(jié)轉(zhuǎn)帳戶; 連續(xù)帳戶contra account 對方[對銷]帳戶, 抵銷科目, 軋帳方式contra-asset account 資產(chǎn)對銷科目[抵消帳戶]contractor 's account 承包商帳contra-revenue account 收入抵消帳戶contra-valuation account 對銷計價帳戶control account 統(tǒng)制[統(tǒng)馭]帳目controlled accounts 補助[明細(xì)]帳戶controlled-resident account 居民外幣管制帳戶conversion account 換算[兌換]帳戶, 轉(zhuǎn)換帳correspondent account 通匯銀行的對應(yīng)帳戶, 代理帳戶corresponding account 出入相抵帳目, 對應(yīng)帳戶cost account 成本帳戶cost applied account 實支成本帳戶, 實支費用帳cost incurred account 已發(fā)生成本帳戶, 實際費用帳戶cost of sales account 銷售成本帳cost-calculation account 成本計算帳戶credit sale account 賒銷顧客帳戶creditaccount 賒(欠)帳;信貸帳creditor 's account 債權(quán)人帳戶cross offaccounts 銷帳current account 經(jīng)常[往來]帳戶current deposit account 活期存款帳戶current savings account 活期儲蓄存款custody account 委托保管帳戶debenture account 債券帳戶debt payable account 應(yīng)付債款帳戶[帳目]debtor account 借方[收項]帳目debtor and creditor account 債權(quán)債務(wù)帳戶deceased account 存款人已死亡的銀行帳戶deferred account 延期帳; 遞延帳戶deferred assets accounts 遞延資產(chǎn)帳戶deferred charges account 遞延費用帳戶deficit account 虧損帳戶delinquent accounts 拖欠帳款, 過期客帳departmental account 分部帳戶, 分類帳departmental trading accounts 分類營業(yè)計算deposit account 儲款購書戶, 開戶訂購單位, 存款帳, 提存帳戶deposit combined account 綜合存款帳戶depreciation account 折舊帳戶disbursement account 支付帳discretionary account 委托帳戶divided account 補助帳dividend account 股息帳戶[目]dividend bank account 股息存款專戶dock landing account 碼頭卸貨帳單domestic exchange unsettled account 國內(nèi)匯兌未清結(jié)帳戶donated surplus account 捐贈盈余帳donation account 捐贈帳戶double column ledger account 雙欄分類帳戶double entry account 復(fù)式會計drawing account 出支款項, 提款帳戶; 預(yù)支傭金[工薪], 業(yè)主提款[往來]帳戶entry account 登帳equalization account 平均股息帳equalization reserve account 外匯平衡準(zhǔn)備帳戶, 平均準(zhǔn)備帳戶equity account 剩余財產(chǎn)帳equity accounts 主權(quán)帳戶exchange equalization account 外匯平衡帳戶[平準(zhǔn)帳項]exchange stabilization account 外匯穩(wěn)定帳戶expenditure account 開支[支出]帳目expense account 開支帳, 費用帳, 營業(yè)費帳export account 出口往來帳戶external accounts 境外帳戶factory ledger controlling account 工廠分類帳統(tǒng)制帳戶false account 假帳farm trust account 農(nóng)業(yè)信托帳戶Federal sector account 美國的聯(lián)邦部門收支帳戶, 聯(lián)邦預(yù)算國民收入帳戶fee checking account 收費支票戶fictitious account 虛偽帳戶fiduciary account 托管戶final accounts 決算帳戶, 期末帳單, 總結(jié)性報告; 結(jié)論financial assets and liabilities accounts 金融資產(chǎn)負(fù)債帳financial transaction accounts 財務(wù)往來帳戶finished goods account 制成品帳戶finished goods inventory account 制成品存貨帳fixed account 定期存款flow-of-funds accounts (FOF a/c) 資金流量帳戶foreign agents accounts 國外代理人帳戶foreign currency account 存在國外的外幣帳戶foreign exchange account 外匯帳foreign exchange equalization account 外匯平衡帳戶frozen account 凍結(jié)帳戶fund account 基金帳戶general account 一般會計, 普通帳(戶), 總帳, 總決算, 往來對帳單general fund account 普通基金帳戶general fund appropriation account 普通基金撥款帳戶general fund receipt account 普通資金收入帳戶, 資金收入總帳general ledger accounts 總分類帳戶general profit and loss account 總損益帳head office general account 總公司[總行, 總店]往來帳戶hire charge account 租費帳hypothecated account 抵押帳戶immovables account 不動產(chǎn)帳目import bill payable account 應(yīng)付進(jìn)口匯票帳戶import credit account 進(jìn)口收入帳戶import debit account 進(jìn)口支出帳戶imprest cash account 定額備用金帳戶in account with 與...有生意來往inactive account (I.A.) 靜止帳戶income account 損益表, 收益帳, 損益計算書income distribution account 收入分配帳戶income statement account 成果[損益]帳戶income summary account 損益匯總帳戶indent account 委托代買品帳目, 代辦帳戶, 訂購品帳目individual retirement account 個人退休金帳戶individual's account 個體計算, 分戶帳目instalment receivable account 應(yīng)收分期帳款inter-bank account 聯(lián)行帳戶inter-branch account 聯(lián)行往來帳戶inter-company accounts 聯(lián)營公司間往來帳戶inter-departmental account 部門間往來帳戶interest account 利息帳戶interest-bearing check account 有息[計息]支票戶inter-fund account 基金間往來帳戶intermediate account 媒介[中間]帳戶, 期內(nèi)帳單international equalization account 國際平衡帳戶inventory account 存貨帳inventory suspense account 存貨暫記帳戶investment account 投資帳(戶)issuing account 發(fā)行帳戶itemized account 明細(xì)帳journal account 流水帳keep account with 與 ... 繼續(xù)交易, 與...有帳務(wù)往來keep accounts 記帳 labour cost account 勞務(wù)費帳戶landing account 起貨單, 卸貨報告; 棧單ledger accounts 分類帳帳戶, 總帳, 分戶帳liability account 負(fù)債帳戶[表]liquidated account 已清算帳戶liquidation account 清算變產(chǎn)表, 清理帳戶loan account 貸款[放款]帳戶long account 多頭帳戶, 經(jīng)紀(jì)人用雇客證券或貨品登記簿loss and gain account 損益帳lot and building account 房地產(chǎn)帳machinery account 機器margin account 證券交易中的顧客保證金戶master control account 總統(tǒng)馭帳戶master's account 所有主帳mate account 對應(yīng)科目material purchased account 材料采購帳memorandum account 備查帳冊(即在資產(chǎn)負(fù)債以外的備忘記錄)merchandise inventory account 商品庫存帳戶merchandise purchases account 進(jìn)貨帳戶merchandise sales account 銷貨帳戶merchandise trading account 商品購銷[貿(mào)易]帳戶miscellaneous accounts 雜項帳戶mixed account 混合帳戶money account 現(xiàn)金帳mutual currency account (MCA) 相互通貨帳戶mutually offsetting accounts 對比帳戶national account 國民核算[帳戶], 國民收入和生產(chǎn)核算帳戶national capital account 國民資本帳戶
無雙天帝
會計英語詞匯匯總
作為一名會計要掌握的英語詞匯較多，下面我整理了會計英語詞匯，希望對大家有幫助！
常用
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
x產(chǎn)品供應(yīng) Product Supply，例如產(chǎn)品調(diào)度員叫 P SPlanner
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AccountingClerk
主任 supervisor
經(jīng)理 Manager
總經(jīng)理 GM，General Manager
3、費用
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 SeniorManager
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
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 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
三、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
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
補貼收入 Subsidize revenue
國家扶持補貼收入 Subsidize revenue from country
其他補貼收入 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
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
優(yōu)質(zhì)會計資格證問答知識庫
