高級會計(jì)領(lǐng)軍英語考試詞匯
喲西小得瑟
芒果東瓜醬
Account 、Accounting
Account 有很多意思，常見的主要是“說明、解釋;計(jì)算、帳單;銀行帳戶”。例如：
1、 He gave me a full account of his plan。
他把計(jì)劃給我做了完整的說明。
2、 Charge it to my account。
把它記在我的帳上。
3、 Cashier：Good afternoon。Can I help you ？
銀行出納：下午好，能為您做什么？
Man ：I'd like to open a bank account 。
男人：我想開一個(gè)銀行存款帳戶。
還有 account title（帳戶名稱、會計(jì)科目）、income account（收益帳戶）、account book（帳簿）等。
在 account 后面加上詞綴 ing 就成為 accounting ，其意義也相應(yīng)變?yōu)闀?jì)、會計(jì)學(xué)。例如：
1、Accounting is a process of recording， classifying，summarizing and interpreting of those business activities that can be expressed in monetary terms。
會計(jì)是一個(gè)以貨幣形式對經(jīng)濟(jì)活動進(jìn)行記錄、分類、匯總以及解釋的過程。
2、It has been said that Accounting is the language of business。
據(jù)說會計(jì)是“商業(yè)語言”
3、Accounting is one of the fastest growing profession in the modern business world。
會計(jì)是當(dāng)今經(jīng)濟(jì)社會中發(fā)展最快的職業(yè)之一。
4、Financial Accounting and Managerial Accounting are two major specialized fields in Accounting。
財(cái)務(wù)會計(jì)和管理會計(jì)是會計(jì)的兩個(gè)主要的專門領(lǐng)域。
其他還有 accounting profession（會計(jì)職業(yè)）、accounting elements（會計(jì)要素）等。
Accountant 比Account只多ant三個(gè)字母，其意思是會計(jì)師、會計(jì)人員。例如：
1、A certified public accountant or CPA， as the term is usually abbreviated， must pass a series of examinations， after which he or she receives a certificate。
注冊會計(jì)師（或，注冊會計(jì)師的縮寫），必須通過一系列考試方可取得證書。
2、Private accountant ， also called executive or administrative accountant， handle the financial records of a business。
私人會計(jì)師，也叫做主管或行政會計(jì)師，負(fù)責(zé)處理公司的財(cái)務(wù)帳目。
總之，這三個(gè)詞，有很深的淵源關(guān)系。
Assets、Liabilities
這三個(gè)詞分別是資產(chǎn)、負(fù)債和所有者權(quán)益，是會計(jì)等式的三個(gè)要素。
Assets 這個(gè)詞表示資產(chǎn)時(shí)一定要用復(fù)數(shù)形式，即詞尾要有 “s”。如果不用復(fù)數(shù)形式，就成為“寶物，天賦、技能”的意思。例如：
1、 Assets are properties that are owned and have monetary values;for instance，cash，inventory，buildings，equipment。
資產(chǎn)是指企業(yè)所擁有的'、具有貨幣價(jià)值的財(cái)產(chǎn)，如現(xiàn)金、存貨、建筑物、設(shè)備。
2、 Assets are the economic resources that are owned or controlled by a business and can be expressed in monetary units。
資產(chǎn)是由企業(yè)擁有或控制并能用貨幣計(jì)量的經(jīng)濟(jì)資源。
3、 Assets can be classified into current assets and non—current assets 。
資產(chǎn)可以劃分為流動資產(chǎn)和非流動資產(chǎn)。
Liabilities 是liability 的復(fù)數(shù)形式。它的意思是法律上的責(zé)任、義務(wù)。如 liability for an accident （肇事的責(zé)任）;liability to pay taxes （納稅的義務(wù)）。只有其為復(fù)數(shù)形式 liabilities 時(shí)才表示負(fù)債、債務(wù)的意思。例如：
1、 Liabilities are the obligations or debt that a business must pay in money or services at some time in the future。
負(fù)債是指將來需用貨幣或服務(wù)償還的債務(wù)或履行的義務(wù)。
2、 Liabilities are amounts owned to outsiders， such as notes payable， accounts payable， bonds payable。
負(fù)債是欠外部的數(shù)額，如應(yīng)付票據(jù)、應(yīng)付帳款、應(yīng)付債券。
Owner's equity 是由 owner （所有者、業(yè)主）和equity （權(quán)益）構(gòu)成為“業(yè)主權(quán)益”。例如：
1、 Owner's equity represents the owner's interest in or claim upon a business net assets which is the deference between the amount of assets and the amount of liabilities。
業(yè)主權(quán)益代表業(yè)主對企業(yè)凈資產(chǎn)的權(quán)益或要求權(quán)，凈資產(chǎn)是指企業(yè)的資產(chǎn)總額與負(fù)債之間的差額。
2、 Capital is the interest of the owners in an enterprise。 Also known as owner's equity。
資本是企業(yè)所有者的利益，也稱為業(yè)主權(quán)益。
3、 Owner's equity include owner “s investment in a business and accumulated operating results since the beginning of the operation。
業(yè)主權(quán)益包括業(yè)主的投資以及企業(yè)自開業(yè)以來積累的經(jīng)營成果。
上述會計(jì)要素相互之間的關(guān)系用一個(gè)簡單的數(shù)學(xué)公式來表示，就是
會計(jì)恒等式。
Assets=Liabilities+Owner's equity
資產(chǎn)=負(fù)債+業(yè)主權(quán)益
Ledgers 和 Journals
Ledgers 在簿記上是分類帳的意思，可以和其他詞匯搭配，構(gòu)成許多會計(jì)詞匯。如ledger accounts（分類帳戶）、general ledger（總分類帳）、subsidiary ledger（明細(xì)分類帳）等。例如：
1、 Ledger accounts are used to record business transactions' effect on an accounting entity。
分類帳戶被用來記錄交易對會計(jì)主體的影響。
2、 A ledger account is simply a record of changes （increase and decrease）and balances in value of a specific accounting item。
分類帳戶不過是特定會計(jì)項(xiàng)目價(jià)值的變動（增加與減少）和結(jié)余的記錄。
3、 The general ledger is the book used to list all the accounts established by an organization。
總分類帳是一本列出一個(gè)單位所設(shè)立的全部帳戶的帳本。
4、 Further simplification of the general ledger is brought about by the use of subsidiary ledger。
使用明細(xì)分類帳使總分類帳更加簡化明了。
5、 The advantages of subsidiary ledger are as following：（1）reduces ledger detail ;（2）permits better division of labor;（3）permits a different sequence of accounts;（4）permits better internal control。
明細(xì)分類帳的優(yōu)點(diǎn)如下;（1）減少分類帳的細(xì)節(jié);（2）使勞動分工更合理;（3）允許不同的帳戶排序（4）便于更好地內(nèi)部控制。
Journal 比較常用的意思是“日記、日志;雜志、刊物”，如keep a journal （記日志）、a ship's journal （航海日志），a monthly journal （月刊），單詞 diary 也有“日記”的意思，但journal 比 diary 更強(qiáng)調(diào)“正式記錄”。Journal 在會計(jì)詞匯上的意思是“日記帳”。例如：
1、 In a western accounting system ，the information about each business transaction is initially recorded in an accounting record called a Journal。
在西方會計(jì)體系中，有關(guān)每筆經(jīng)濟(jì)交易的資料最初是記在一本叫做“日記帳”的會計(jì)帳上。
2、 A journal is a chronological（arrange in order of time ） record of business transactions。
日記帳是對經(jīng)濟(jì)交易的序時(shí)（即按時(shí)間的順序）記錄。
3、 In a journal entry， the debits and credits for given transaction are recorded together， but when the transaction is recorded in the ledger， the debits and credits are entered in different accounts。
在日記帳上記帳時(shí)，既定交易的借方和貸方一起被記錄，但在分類帳記錄中，一筆交易的借方和貸方進(jìn)入不同的帳戶中。
4、 A journal may be a general journal or it may be a group of special journals。
日記帳可以是一本通用日記帳，也可以是一組特種日記帳。
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會計(jì)英語詞匯匯總
作為一名會計(jì)要掌握的英語詞匯較多，下面我整理了會計(jì)英語詞匯，希望對大家有幫助！
常用
accountant genaral 會計(jì)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(jì)科目
accounting year 或financial year 會計(jì)年度
accounts payable ledger 應(yīng)付款分類帳
Accounting period（會計(jì)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(cái)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(jì)文員為AccountingClerk
主任 supervisor
經(jīng)理 Manager
總經(jīng)理 GM，General Manager
3、費(fèi)用
入場費(fèi)admission
運(yùn)費(fèi)freight
小費(fèi)tip
學(xué)費(fèi)tuition
價(jià)格，代價(jià)charge
制造費(fèi)用 Manufacturing overhead
材料費(fèi) 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(fèi) Outsourcing fee
福利費(fèi) Employee benefits/welfare
會議費(fèi) Coferemce
加班餐費(fèi) Special duties
市內(nèi)交通費(fèi) Business traveling
通訊費(fèi) Correspondence
電話費(fèi) Correspondence
水電取暖費(fèi) Water and Steam
稅費(fèi) Taxes and dues
租賃費(fèi) Rent
管理費(fèi) Maintenance
車輛維護(hù)費(fèi) Vehicles maintenance
油料費(fèi) Vehicles maintenance
培訓(xùn)費(fèi) Education and training
接待費(fèi) Entertainment
圖書、印刷費(fèi) Books and printing
運(yùn)費(fèi) Transpotation
保險(xiǎn)費(fèi) Insurance premium
支付手續(xù)費(fèi) Commission
雜費(fèi) Sundry charges
折舊費(fèi) Depreciation expense
機(jī)物料消耗 Article of consumption
勞動保護(hù)費(fèi) Labor protection fees
總監(jiān)Director
總會計(jì)師 Finance Controller
高級 Senior 如高級經(jīng)理為 SeniorManager
營業(yè)費(fèi)用 Operating expenses
代銷手續(xù)費(fèi) Consignment commission charge
運(yùn)雜費(fèi) Transpotation
保險(xiǎn)費(fèi) Insurance premium
展覽費(fèi) Exhibition fees
廣告費(fèi) Advertising fees
管理費(fèi)用 Adminisstrative expenses
職工工資 Staff Salaries
修理費(fèi) Repair charge
低值易耗攤銷 Article of consumption
辦公費(fèi) Office allowance
差旅費(fèi) Travelling expense
工會經(jīng)費(fèi) Labour union expenditure
研究與開發(fā)費(fèi) Research and development expense
福利費(fèi) Employee benefits/welfare
職工教育經(jīng)費(fèi) Personnel education
待業(yè)保險(xiǎn)費(fèi) Unemployment insurance
勞動保險(xiǎn)費(fèi) Labour insurance
醫(yī)療保險(xiǎn)費(fèi) Medical insurance
會議費(fèi) Coferemce
聘請中介機(jī)構(gòu)費(fèi) Intermediary organs
咨詢費(fèi) Consult fees
訴訟費(fèi) Legal cost
業(yè)務(wù)招待費(fèi) Business entertainment
技術(shù)轉(zhuǎn)讓費(fèi) Technology transfer fees
礦產(chǎn)資源補(bǔ)償費(fèi) Mineral resources compensation fees
排污費(fèi) 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(cái)務(wù)費(fèi)用 Finance charge
利息支出 Interest exchange
匯兌損失 Foreign exchange loss
各項(xiàng)手續(xù)費(fèi) Charge for trouble
各項(xiàng)專門借款費(fèi)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(jià)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(jià) 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(jià)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(fèi)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(yùn)輸設(shè)備 Transportation facilities
工具器具 Instruments and implement
累計(jì)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(fèi)用 Unacknowledged financial charges
待處理財(cái)產(chǎn)損溢 Wait deal assets loss or income
待處理財(cái)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(fèi) 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(xiàng)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(xiàng)稅額 Substituted money on VAT
出口退稅 Tax reimbursement for export
進(jìn)項(xiàng)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(fèi)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(gè)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(fèi)用 Drawing expense in advance
其他負(fù)債 Other liabilities
待轉(zhuǎn)資產(chǎn)價(jià)值 Pending changerover assets value
預(yù)計(jì)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(jià) Premium on bonds
債券折價(jià) Discount on bonds
應(yīng)計(jì)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(xiàng)應(yīng)付款 Special payable
一年內(nèi)到期的專項(xiàng)應(yīng)付 Long—term special payable due within one year
一年后到期的專項(xiàng)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(shí)收資本（或股本） Paid—up capital（or stock）
實(shí)收資本 Paicl—up capital
實(shí)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(jià) 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(fèi)用 Manufacturing overhead
材料費(fèi) 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(fèi) Outsourcing fee
福利費(fèi) Employee benefits/welfare
會議費(fèi) Coferemce
加班餐費(fèi) Special duties
市內(nèi)交通費(fèi) Business traveling
通訊費(fèi) Correspondence
電話費(fèi) Correspondence
水電取暖費(fèi) Water and Steam
稅費(fèi) Taxes and dues
租賃費(fèi) Rent
管理費(fèi) Maintenance
車輛維護(hù)費(fèi) Vehicles maintenance
油料費(fèi) Vehicles maintenance
培訓(xùn)費(fèi) Education and training
接待費(fèi) Entertainment
圖書、印刷費(fèi) Books and printing
運(yùn)費(fèi) Transpotation
保險(xiǎn)費(fèi) Insurance premium
支付手續(xù)費(fèi) Commission
雜費(fèi) Sundry charges
折舊費(fèi) Depreciation expense
機(jī)物料消耗 Article of consumption
勞動保護(hù)費(fèi) 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(jì)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(fèi)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(fèi) Other tax and associate charge
費(fèi)用 Expenses
營業(yè)費(fèi)用 Operating expenses
代銷手續(xù)費(fèi) Consignment commission charge
運(yùn)雜費(fèi) Transpotation
保險(xiǎn)費(fèi) Insurance premium
展覽費(fèi) Exhibition fees
廣告費(fèi) Advertising fees
管理費(fèi)用 Adminisstrative expenses
職工工資 Staff Salaries
修理費(fèi) Repair charge
低值易耗攤銷 Article of consumption
辦公費(fèi) Office allowance
差旅費(fèi) Travelling expense
工會經(jīng)費(fèi) Labour union expenditure
研究與開發(fā)費(fèi) Research and development expense
福利費(fèi) Employee benefits/welfare
職工教育經(jīng)費(fèi) Personnel education
待業(yè)保險(xiǎn)費(fèi) Unemployment insurance
勞動保險(xiǎn)費(fèi) Labour insurance
醫(yī)療保險(xiǎn)費(fèi) Medical insurance
會議費(fèi) Coferemce
聘請中介機(jī)構(gòu)費(fèi) Intermediary organs
咨詢費(fèi) Consult fees
訴訟費(fèi) Legal cost
業(yè)務(wù)招待費(fèi) Business entertainment
技術(shù)轉(zhuǎn)讓費(fèi) Technology transfer fees
礦產(chǎn)資源補(bǔ)償費(fèi) Mineral resources compensation fees
排污費(fèi) 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(cái)務(wù)費(fèi)用 Finance charge
利息支出 Interest exchange
匯兌損失 Foreign exchange loss
各項(xiàng)手續(xù)費(fèi) Charge for trouble
各項(xiàng)專門借款費(fèi)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
米兒土土
在中國肯定是要考證的，以各種證書來證明的資格。Certificate of accounting qualification 會計(jì)從業(yè)資格證Junior accountant, intermediate accountant, senior accountant, CPA分別是 初級會計(jì)，中級會計(jì)、高級會計(jì)、注冊會計(jì)師.英語啊，一般企業(yè)沒有要求,但若是涉外會計(jì)也許就用得上了。技多不壓身。常用的詞匯也就acceptance 承兌account 賬戶accountant 會計(jì)員accounting 會計(jì)accounting system 會計(jì)制度accounts payable 應(yīng)付賬款accounts receivable 應(yīng)收賬款accumulated profits 累積利益adjusting entry 調(diào)整記錄adjustment 調(diào)整administration expense 管理費(fèi)用advances 預(yù)付advertising expense 廣告費(fèi)agency 代理agent 代理人agreement 契約allotments 分配數(shù)allowance 津貼amalgamation 合并bank overdraft 銀行透支bankers acceptance 銀行承兌bankruptcy 破產(chǎn)bearer 持票人beneficiary 受益人bequest 遺產(chǎn)bill 票據(jù)bill of exchange 匯票bill of lading 提單bills discounted 貼現(xiàn)票據(jù)bills payable 應(yīng)付票據(jù)bills receivable 應(yīng)收票據(jù)board of directors 董事會bonds 債券bonus 紅利book value 賬面價(jià)值bookkeeper 簿記員bookkeeping 簿記branch office general ledger 支店往來賬戶broker 經(jīng)紀(jì)人brought down 接前capital stock 股本capital stock certificate 股票carried down 移后carried forward 移下頁cash 現(xiàn)金cash account 現(xiàn)金賬戶cash in bank 存銀行現(xiàn)金cash on delivery 交貨收款cash on hand 庫存現(xiàn)金check 支票checkbook stub 支票存根closed account 己結(jié)清賬戶closing 結(jié)算closing entries 結(jié)賬紀(jì)錄closing stock 期末存貨closing the book 結(jié)賬
在路上嘚吧嘚
Account 帳戶Accounting system 會計(jì)系統(tǒng) American Accounting Association 美國會計(jì)協(xié)會 American Institute of CPAs 美國注冊會計(jì)師協(xié)會 Audit 審計(jì) Balance sheet 資產(chǎn)負(fù)債表 Bookkeepking 簿記 Cash flow prospects 現(xiàn)金流量預(yù)測 Certificate in Internal Auditing 內(nèi)部審計(jì)證書 Certificate in Management Accounting 管理會計(jì)證書 Certificate Public Accountant注冊會計(jì)師 Cost accounting 成本會計(jì) External users 外部使用者 Financial accounting 財(cái)務(wù)會計(jì) Financial Accounting Standards Board 財(cái)務(wù)會計(jì)準(zhǔn)則委員會 Financial forecast 財(cái)務(wù)預(yù)測 Generally accepted accounting principles 公認(rèn)會計(jì)原則 General-purpose information 通用目的信息Government Accounting Office 政府會計(jì)辦公室 Income statement 損益表 Institute of Internal Auditors 內(nèi)部審計(jì)師協(xié)會 Institute of Management Accountants 管理會計(jì)師協(xié)會 Integrity 整合性 Internal auditing 內(nèi)部審計(jì) Internal control structure 內(nèi)部控制結(jié)構(gòu) Internal Revenue Service 國內(nèi)收入署 Internal users 內(nèi)部使用者 Management accounting 管理會計(jì) Return of investment 投資回報(bào) Return on investment 投資報(bào)酬 Securities and Exchange Commission 證券交易委員會 Statement of cash flow 現(xiàn)金流量表 Statement of financial position 財(cái)務(wù)狀況表 Tax accounting 稅務(wù)會計(jì) Accounting equation 會計(jì)等式 Articulation 勾稽關(guān)系 Assets 資產(chǎn) Business entity 企業(yè)個(gè)體 Capital stock 股本 Corporation 公司 Cost principle 成本原則 Creditor 債權(quán)人 Deflation 通貨緊縮 Disclosure 批露 Expenses 費(fèi)用 Financial statement 財(cái)務(wù)報(bào)表 Financial activities 籌資活動 Going-concern assumption 持續(xù)經(jīng)營假設(shè)Inflation 通貨膨漲 Investing activities 投資活動 Liabilities 負(fù)債 Negative cash flow 負(fù)現(xiàn)金流量 Operating activities 經(jīng)營活動 Owner's equity 所有者權(quán)益 Partnership 合伙企業(yè) Positive cash flow 正現(xiàn)金流量 Retained earning 留存利潤 Revenue 收入 Sole proprietorship 獨(dú)資企業(yè) Solvency 清償能力 Stable-dollar assumption 穩(wěn)定貨幣假設(shè) Stockholders 股東 Stockholders' equity 股東權(quán)益 Window dressing 門面粉飾
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