差旅英语

会计科目英文会计系统 Accounting system美国会计协会 American Accounting Association美国注册会计师协会 American Institute of CPAs审计 Audit资产负债表 Balance sheet簿记 Bookkeeping现金流量预测 Cash flow prospects内部审计证书Certificate in Internal Auditing管理会计证书 Certificate in Management Accounting 注册会计师Certificate Public Accountant成本会计Cost accounting外部使用者External users财务会计Financial accounting财务会计准则委员会Financial Accounting Standards Board财务预测Financial forecast公认会计原则Generally accepted accounting principles 通用目的信息 General-purpose information政府会计办公室Government Accounting Office损益表 Income statement内部审计师协会Institute of Internal Auditors管理会计师协会Institute of Management Accountants 整合性Integrity内部审计Internal auditing内部控制结构Internal control structure国内收入署Internal Revenue Service内部使用者 Internal users管理会计Management accounting投资回报Return of investment投资报酬Return on investment证券交易委员会 Securities and Exchange Commission 现金流量表Statement of cash flow财务状况表Statement of financial position 税务会计 Tax accounting会计等式Accounting equation勾稽关系 Articulation资产 Assets企业个体Business entity股本Capital stock公司Corporation成本原则Cost principle债权人Creditor通货紧缩 Deflation批露Disclosure费用Expenses财务报表Financial statement筹资活动Financial activities持续经营假设Going-concern assumption 通货膨涨 Inflation投资活动Investing activities负债Liabilities负现金流量Negative cash flow经营活动Operating activities所有者权益Owner’s equity合伙企业Partnership正现金流量Positive cash flow留存利润Retained earning收入Revenue独资企业Sole proprietorship清偿能力Solvency稳定货币假设Stable-dollar assumption 股东Stockholders股东权益Stockholders’ equity门面粉饰Window dressing帐户 Account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 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坏账准备 Bad debt reserves原材料 Raw materials 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待摊费用 Deferred and prepaid expenses分期收款发出商品 Collect money and send out the goods by stages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减值准备 Depreciation reserves股权投资减值准备 Stock rights investment depreciation reserves本金 Principal利息 Interest债权投资减值准备 Bcreditor’s rights investment depreciation reserves委托贷款 Entrust loans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专用材料 Special-purpose material机器设备减值准备 Machinery equipment depreciation reserves工程物资 Project goods and 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长期待摊费用 Long-term deferred and prepaid expenses 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 income二、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 Capital(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 expansion fund利润归还投资 Profits capitalized 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 changeover 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 andworkers’ bonus and welfare fund利润归还投资 Profits capitalized 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未分配利润 Undistributed profit转作资本(或股本)的普通股股利 Common Stockdividends change to assets(or stock)三、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 Conference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、印刷费 Books and printing运费 Transportation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劳务成本 Service costs劳动保护费 Labor protection fees季节性停工损失 Loss on seasonality cessation四、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现金溢余 Cash overage非货币性交易收益 Non-cash deal income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 maintaining and building cities 资源税 Resources tax土地增值税 Increment tax on land value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 Transportation保险费 Insurance premium展览费 Exhibition fees广告费 Advertising fees管理费用 Administrative 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 Traveling expense工会经费 Labor 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劳动保险费 Labor insurance待业保险费 Unemployment insurance医疗保险费 Medical insurance会议费 Conference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 platetax(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固定资产盘亏 Fixed assets inventory 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债务重组损失 Loss on arrangement罚款支出 Amercement outlay所得税 Income tax以前年度损益调整 Prior year income adjustment英文会计报表利润表 INCOME STATEMENT项目 ITEMS 产品销售收入Sales of products其中：出口产品销售收入Including：Export sales减：销售折扣与折让Less：Sales discount and allowances产品销售净额Net sales of products减：产品销售税金Less：Sales tax产品销售成本Cost of sales其中：出口产品销售成本Including：Cost of export sales产品销售毛利Gross profit on sales减：销售费用Less：Selling expenses管理费用General and administrative expenses财务费用Financial expenses其中：利息支出(减利息收入) Including：Interest expenses (minus interest income)汇兑损失(减汇兑收益) Exchange losses(minus exchange gains)产品销售利润Profit on sales加：其他业务利润Add：profit from other operations 营业利润Operating profit加：投资收益Add：Income on investment加：营业外收入Add：Non-operating income减：营业外支出Less：Non-operating expenses加：以前年度损益调整Add：adjustment of loss and gain for previous years利润总额Total profit减：所得税Less：Income tax净利润Net profit资产负债表 BALANCE SHEET资产ASSETS流动资产CURRENT ASSETS现金Cash on hand备用金Pretty cash银行存款Cash in banks有价证券Marketable receivable应收票据Notes receivable应收帐款Accounts receivable减：坏帐准备Less：allowance for bad debts预付货款Prepayments-supplies内部往来Inter-company accounts其他应收款Other receivables待摊费用Prepaid and deferred expenses存货Inventories减：存货变现损失准备： Less：allowance on inventory reduction to market已转未完工生产成本Transferred in production cost transforming一年内到期的长期投资Matured long time investments within a year流动资产合计Total current assets长期投资： LONG TERM INVESTMENT长期投资Long term investments拨付所属资金Funds to burnchs一年以上的应收款项Accounts receivable over a year固定资产： FIXED ASSETS固定资产原价Fixed assets-cost减：累计折旧Less: accumulated depreciation固定资产净值Fixed assets-net value固定资产清理Disposal of fixed assets融资租入固定资产原价：Fixed assets-cost on financial lease减：融资租入固定资产折旧Less：accumulated depreciation融资租入固定资产净值：Fixed assets-net value on financial lease 在建工程： CONSTRUCTION WORK IN PROCESS无形资产INTANGIBLE ASSETS场地使用权Right to the use of a site工业产权及专有技术Industrial property right and patents 其他无形资产Other intangibles无形资产合计Total intangible assets其它资产OTHER ASSETS开办费Organization expenses递延投资损失Deferred investment筹建期间汇兑损失Exchange losses during organization period losses递延税款借项Debit side of deferred tax其他递延支出Other deferred expenditures待转销汇兑损益Prepaid and deferred exchange loss其他递延借款Debit side of other deferred其他资产合计Total other Assets资产总计TOTAL ASSETS负债及所有者权LIABILITIES AND CAPITAL流动负债：CURRENT LIABILITIES短期借款Short term loans应付票据Notes payable应付帐款Accounts payable内部往来Inter-company accounts预收货款Items received in advance-supplies应付工资Accrued payroll应交税金Taxes payable应付股利Dividends payable其他应付款Other payables预提费用Accrued expenses职工奖励及福利费用Bonus and welfare funds一年内到期的长期负债Matured long term liabilities within a year其他流动负债Other current liabilities流动负债合计Total current liabilities长期负债：LONG TERM LIABILITIES长期借款long term loans应付公司债Bonds payable应公司债溢价（折价）Premium on bonds payable （discount）一年以上的应付款项Accounts payable over a year长期负债合计：Total long term liabilities其他负债： OTHER LIABILITIES筹建期间汇兑收益Exchange gains during organization period递延投资收益Deferred investment gains递延税款贷项Credit side of deferred tax其他递延贷项Credit side of other tax待转销汇兑收益Prepaid and deferred exchange profit 其他负债合计Total other liabilities负债合计Total liabilities所有者权益Investor’s equity委托加工材料Materials processed on commission受托代销商品Goods in consignment代管商品物资Good held in our custos本年支付的进口环节税金Import tax paid this year由企业负责的应收票据贴现Contingent Liability incurred by discounted notes receivable租入固定资产Leasehold fixed assets应付帐款 Trade creditors应收票据 Notes receivable预收帐款 Advances from customers应收股利 Dividends receivable代销商品款 Consignment-in payables应收利息 Interest receivable 应付工资 Payroll payable应收帐款 Trade debtors应付福利费 Welfare payable其他应收款 Other debtors应付股利 Proposed dividends坏帐准备 Provision for doubtful debts应付短期债券 Short-term bonds payable预付帐款 Prepayment应交税金 Tax payable应收补贴款 Allowance receivable其他应交款 Other payable to government待摊费用 Prepaid expenses其他应付款 Other creditors待处理流动资产损益 Unsettled G/L on current assets预提费用 Accrued expenses存货 Inventories一年内到期长期负债 Long term liabilities due within one year存货跌价准备 Provision for obsolete stocks其他流动负债 Other current liability其他流动资产 Other current流动负债合计 TOTAL CURRENT LIABILITIES流动资产合计 TOTAL CURRENT ASSETS长期股权投资 Long term equity investment应付债券 Bonds payable长期债券投资 Long term securities investment长期应付款 Long term payable长期投资减值准备 Provision for long-term investment住房周转金 Housing fund其他长期负债 Other long term liabilities长期投资合计 TOTAL LONG-TERM INVESTMENT长期负债合计 TOTAL LONG-TERM LIABILITIES固定资产 Fixed assets累计折旧 Accumulated depreciation递延税款 Deferred taxation工程物资 Project material在建工程 Construction in progress其他负债合计 TOTAL OTHER LIABILITIES固定资产减值准备Imparement待处理固定资产损益 Unsettled G/L on fixed assets负债合计 TOTAL LIABILITIES固定资产合计 TOTAL FIXED ASSETS股本 Share capital资本公积 Capital surplus无形资产 Intangible assets盈余公积 Surplus reserves开办费 Pre-operating expenses期初未分配利润 Retained earnings, beginning of the year 长期待摊费用 Deferred assets本年净利润 NET INCOME FOR THE YEAR其他长期资产 Other long term assets所有者权益合计 TOTAL EQUITIES无形及其他资产合计 TOTAL INTANGIBLE AND ASSETS资产总计 TOTAL ASSETS负债及所有者权益总计 TOTAL LIABILITIES AND EQUITY。

会计英语科目大全一、资产类Assets流动资产Current assets货币资金Cash and cash equivalents1001 现金Cash1002 银行存款Cash in bank1009 其他货币资金Other cash and cash equivalents 100901 外埠存款Other city Cash in bank100902 银行本票Cashier''s cheque100903 银行汇票Bank draft100904 信用卡Credit card100905 信用证保证金L/C Guarantee deposits100906 存出投资款Refundable deposits1101 短期投资Short-term investments110101 股票Short-term investments - stock110102 债券Short-term investments - corporate bonds 110103 基金Short-term investments - corporate funds 110110 其他Short-term investments - other1102 短期投资跌价准备Short-term investments falling price reserves应收款Account receivable1111 应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance1121 应收股利Dividend receivable1122 应收利息Interest receivable1131 应收账款Account receivable1133 其他应收款Other notes receivable1141 坏账准备Bad debt reserves1151 预付账款Advance money1161 应收补贴款Cover deficit by state subsidies of receivable 库存资产Inventories1201 物资采购Supplies purchasing1211 原材料Raw materials1221 包装物Wrappage1231 低值易耗品Low-value consumption goods1232 材料成本差异Materials cost variance1241 自制半成品Semi-Finished goods1243 库存商品Finished goods1244 商品进销差价Differences between purchasing and selling price1251 委托加工物资Work in process - outsourced1261 委托代销商品Trust to and sell the goods on a commission basis1271 受托代销商品Commissioned and sell the goods on a commission basis1281 存货跌价准备Inventory falling price reserves1291 分期收款发出商品Collect money and send out the goods by stages1301 待摊费用Deferred and prepaid expenses长期投资Long-term investment1401 长期股权投资Long-term investment on stocks140101 股票投资Investment on stocks140102 其他股权投资Other investment on stocks1402 长期债权投资Long-term investment on bonds140201 债券投资Investment on bonds140202 其他债权投资Other investment on bonds1421 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 reserves1431 委托贷款Entrust loans143101 本金Principal143102 利息Interest143103 减值准备Depreciation reserves1501 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 implement1502 累计折旧Accumulated depreciation1505 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 1601 工程物资Project goods and material160101 专用材料Special-purpose material160102 专用设备Special-purpose equipment160103 预付大型设备款Prepayments for equipment160104 为生产准备的工具及器具Preparative instruments and implement for fabricate1603 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 project1605 在建工程减值准备Construction-in-process depreciation reserves1701 固定资产清理Liquidation of fixed assets1801 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Goodwill1805 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 reserves1815 未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income1901 长期待摊费用Long-term deferred and prepaid expenses 1911 待处理财产损溢Wait deal assets loss or income191101待处理流动资产损溢Wait deal intangible assets loss or income191102待处理固定资产损溢Wait deal fixed assets loss or income二、负债类Liability短期负债Current liability2101 短期借款Short-term borrowing2111 应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance2121 应付账款Account payable2131 预收账款Deposit received2141 代销商品款Proxy sale goods revenue2151 应付工资Accrued wages2153 应付福利费Accrued welfarism2161 应付股利Dividends payable2171 应交税金Tax payable217101 应交增值税value added tax payable21710101 进项税额Withholdings on VAT21710102 已交税金Paying tax21710103 转出未交增值税Unpaid VAT changeover 21710104 减免税款Tax deduction21710105 销项税额Substituted money on VAT 21710106 出口退税Tax reimbursement for export 21710107 进项税额转出Changeover withnoldings on VAT21710108 出口抵减内销产品应纳税额Export deduct domestic sales goods tax21710109 转出多交增值税Overpaid VAT changeover 21710110 未交增值税Unpaid VAT217102 应交营业税Business tax payable217103 应交消费税Consumption tax payable217104 应交资源税Resources tax payable217105 应交所得税Income tax payable217106 应交土地增值税Increment tax on land value payable 217107 应交城市维护建设税Tax for maintaining and building cities payable217108 应交房产税Housing property tax payable217109 应交土地使用税Tenure tax payable217110 应交车船使用税Vehicle and vessel usage license plate tax(VVULPT) payable217111 应交个人所得税Personal income tax payable2176 其他应交款Other fund in conformity with paying2181 其他应付款Other payables2191 预提费用Drawing expense in advance其他负债Other liabilities2201 待转资产价值Pending changerover assets value2211 预计负债Anticipation liabilities长期负债Long-term Liabilities2301 长期借款Long-term loans一年内到期的长期借款Long-term loans due within one year一年后到期的长期借款Long-term loans due over one year2311 应付债券Bonds payable231101 债券面值Face value, Par value231102 债券溢价Premium on bonds231103 债券折价Discount on bonds231104 应计利息Accrued interest2321 长期应付款Long-term account payable应付融资租赁款Accrued financial lease outlay一年内到期的长期应付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 2331 专项应付款Special payable一年内到期的专项应付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 2341 递延税款Deferral taxes三、所有者权益类OWNERS'' EQUITY资本Capita3101 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 stock3103 已归还投资Investment Returned公积3111 资本公积Capital reserve311101 资本(或股本)溢价Cpital(or Stock) premium311102 接受捐赠非现金资产准备Receive non-cash donate reserve311103 股权投资准备Stock right investment reserves311105 拨款转入Allocate sums changeover in311106 外币资本折算差额Foreign currency capital311107 其他资本公积Other capital reserve3121 盈余公积Surplus reserves312101 法定盈余公积Legal surplus312102 任意盈余公积Free surplus reserves312103 法定公益金Legal public welfare fund312104 储备基金Reserve fund312105 企业发展基金Enterprise expension fund312106 利润归还投资Profits capitalizad on return of investment 利润Profits3131 本年利润Current year profits3141 利润分配Profit distribution314101 其他转入Other chengeover in314102 提取法定盈余公积Withdrawal legal surplus314103 提取法定公益金Withdrawal legal public welfare funds 314104 提取储备基金Withdrawal reserve fund314105 提取企业发展基金Withdrawal reserve for business expansion314106 提取职工奖励及福利基金Withdrawal staff and workers'' bonus and welfare fund314107 利润归还投资Profits capitalizad on return of investment 314108 应付优先股股利Preferred Stock dividends payable 314109 提取任意盈余公积Withdrawal other common accumulation fund314110 应付普通股股利Common Stock dividends payable 314111 转作资本(或股本)的普通股股利Common Stock dividends change to assets(or stock)314115 未分配利润Undistributed profit四、成本类Cost4101 生产成本Cost of manufacture410101 基本生产成本Base cost of manufacture 410102 辅助生产成本Auxiliary cost of manufacture 4105 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、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 4107 劳务成本Service costs五、损益类Profit and loss收入Income业务收入OPERATING INCOME5101 主营业务收入Prime operating revenue 产品销售收入Sales revenue服务收入Service revenue5102 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 revenue5201 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 5203 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 revenue5301 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 charges5401 主营业务成本Operating costs产品销售成本Cost of goods sold服务成本Cost of service5402 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 maintaining and 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Expenses5501 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 fees5502 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 tax5503 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 cost5601 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 outlay5701 所得税Income tax以前年度损益调整Prior year income adjustment参考资料：/bbs/readmsg.asp?id=15200701151306089655&tsml=cp a_zyjl。

ASSETSCurrent Assets 流动资产：Cash on HandCOH - RMB 现金---人民币Cash in BankCIB - RMB 银行存款--人民币CIB - USD 银行存款--美元Accounts ReceivableAccounts Receivable: Invoiced 应收帐款--已开发票Accounts Receivable: No Invoice 2000 应收帐款--上年开票 Advances to Suppliers 预付货款：Advances to Suppliers: He Bei 预付货款--河北Advances to Suppliers: Beijing预付货款--北京Advances to Suppliers: Shanghai预付货款--上海Advances to Suppliers: Guangzhou预付货款--广州Intercompany Accounts 内部往来Other Receivables 其他应收款Prepaid Expenses 待摊费用：Prepaid Expenses: VAT 待摊费用--增值税Prepaid Expenses: Consumption Tax待摊费用--消费税Raw Materials 原材料：Raw Materials: Consumables 原材料--辅助材料Raw Materials: Others 原材料--其他Low Cost and Short Lived Articles低值易耗品：Low Cost and Short Lived Articles: Eqpt - Cost 低值易耗品--设备费用Low Cost and Short Lived Articles: Office/Comp - Cost 低值易耗品--公司及电脑费用Low Cost and Short Lived Articles: Eqpt - Accm Amortization 低值易耗品--设备费用摊销Low Cost and Short Lived Articles: Office/Comp - Accm Amortization 低值易耗品--公司及电脑费用摊销Semi-Finished Goods 自制半成品：Semi-Finished Goods: Wine In Process 自制半成品--在加工中的酒浆Semi-Finished Goods: Bottled Wine 自制半成品--己装瓶的酒浆Finished Goods 产成品Fixed Assets 固定资产：Fixed Assets: Cost 固定资产--原值：Construction 固定资产--房屋,建筑Equipment 固定资产--机器,设备Forklift, Vehicles 固定资产--交通工具Office, Computers 固定资产--电器Accumulated Depreciation 累计折旧：Construction 累计折旧--房屋,建筑Equipment 累计折旧--机器,设备Forklift, Vehicles 累计折旧--交通工具Office, Computers 累计折旧--电器Construction in Progress 在建工程：Construction in Progress 在建工程Intangible Assets 无形资产:Land Occupancy Rights 场地使用权：Land Occupancy Rights: Cost 场地使用权--实际支出Land Occupancy Rights: Amortization 场地使用权--摊销Other Intangible Assets 其他无形资产：Other Intangible Assets: Org Exp - Cost 其他无形资产--实际支出Other Intangible Assets: Org Exp - Amortization 其他无形资产--摊销Other Assets 其他资产:Organization Exp 开办费：Organization Exp: Cost 开办费--实际支出Organization Exp: Amortization 开办费--摊销Organization-Technical: Cost 开办费--技术指导费--支出Organization-Technical: Amortization 开办费--技术指导费--摊销Exchange Loss During the Start-Up Period 筹建期间汇兑损失： Exchange Loss During the Start-Up Period: Orig 筹建期间汇兑损失--支出Exchange Loss During the Start-Up Period: Accum Amort 等建期间汇兑损失--摊销Other Deferred Expenses 其他递延支出：Other Deferred Expenses: Cost 其他递延支出--支出Other Deferred Expenses: Amortization 其他递延支出--摊销LIABILITIESCurrent Liabilities 流动负债:Short Term Loan 短期借款Accounts Payable 应付帐款：Accounts Payable: Suppliers应付帐款--供货商Taxes Payable 应交税金：Taxes Payable: VAT 应交税金--增值税Taxes Payable: Consumption 应交税金--消费税Taxes Payable: Others 应交税金--其他各税Other Payables 其他应付款：Other Payables: Miscellaneous 其他应付款--各种Other Payables: Interest on Loan其他应付款--贷款利息Accrued Expenses 预提费用：Accrued Expenses: Accruals 预提费用--应计利息Accrued Expenses: Deposits预提费用--押金Long Term Liabilities 长期负债：Long Term Loans 长期借款IN VESTORS’ EQUITY 所有者权益：Paid In Capital 实收资本Current Year Profit 本年利润Undistributed Profit 未分配利润PROFIT AND LOSSSales 产品销售收入--收入Sales returns 产品销售收入--退货Consumption Tax 减:销售折扣与折让--消费税GROSS SALESSales Discount 减:销售折扣与折让Sales Tax: VAT 减:产品销售稅金--增值税Cost of Sales 产品销售成本NET SALESVARIABLE MANUFACTURING COSTSDirect materials: 生产成本—材料Direct labour: Regular 生产成本--工资Direct labour: Casual labour 生产成本--临時工工资Direct labour: Insurance Contribution生产成本--保险.补贴 Utilities: Water and electricity 生产成本--水.电费Net Inventory MovementGROSS CONTRIBUTIONOPERATING EXPENSEManufacturing 制造费用：Transportation: Goods制造费用--运输费Travelling 制造费用--差旅费Repairs 制造费用--修理费Insurance 制造费用--保险费Rental 制造费用--租赁费Design and drawing 制造费用--设计制图费Experiment&inspection制造费用--试验检验费Environment&protection制造费用--环境保护费Supplies: Stationeries 制造费用--文具Supplies: Fixed Utlities-Water/Electric 制造费用--水电费Office:Transportation制造费用--特快专递费Miscellaneous 制造费用--其他Salaries: Regular 制造费用--工资Salaries: Casual labour 制造费用--临時工工资Salaries: Insurance Contribution 制造费用--保险.补贴Labor protection 制造费用--劳动保护Travel: allowances 制造费用--差旅费Depreciation 制造费用--折旧费Amortization of low cost and short lived articles 制造费用--低值易耗品摊销 Selling 销售费用：Transportation 销售费用--运输费Loading and unloading 销售费用--装卸费Commission 销售费用--销售佣金Consignment and handling fee 销售费用--代销手续费Travelling 销售费用--差旅费Advertising 销售费用--广告费Repairs 销售费用--修理费Insurance 销售费用--保检费Rental 销售费用--租赁费Entertainment 销售费用--交际应酬枣Sales service fee 销售费用--销售服务费Supplies: Stationeries 销售费用--文具Office exp: Water and electricity 销售费用--水.电费Office exp: Tel/fax/post销售费用--电话传真费Office exp: Others 销售费用--办公费其他Office exp: Transportation销售费用--邮寄费Miscellaneous 销售费用--各种其他Salaries: Regular 销售费用--工资Salaries: Casual labour 销售费用--临時工工资Salaries: Insurance Contribution 销售费用--保险.补贴Travel: allowances 销售费用--差旅费Depreciation 销售费用--折旧Amortization of low cost and short lived articles 销售费用--低值易耗品摊销这是P/L部分（2）：Administration 管理费用：Transportation: Goods 管理费用--运输费Travelling 管理费用--差旅费Research and development costs 管理费用--研究发展费 Repairs 管理费用--修理费Insurance 管理费用--保险费Others: rental 管理费用--租赁费Land occupancy fees 管理费用--场地使用费Entertainment expenses 管理费用--交际应酬费Bad debts 管理费用--坏帐准备Inventory shortage (less overage) 管理费用--存货盘亏 Supplies: Stationeries 管理费用--文具Office exp: Water and electricity 管理费用--水.电费 Office exp: Tel/fax/post管理费用--电话.传真费Office exp: Others 管理费用--办公费其他Office exp: Transportation管理费用--邮寄.特快专递Board of directors expenses 管理费用--董事会费Consulting fees 管理费用--顾问费Litigation fees 管理费用--诉讼费Miscellaneous 管理费用--各种其他Technology transfer fee 管理费用--技术转让费Taxes 管理费用--税金Salaries: Regular 管理费用--工资Salaries: Casual labour 管理费用--临時工工资Salaries: Insurance Contribution 管理费用--保险.补贴Labor protection 管理费用--劳动保护Travel: allowances 管理费用--差旅费Labour Union Fees 管理费用--工会经费Staff and workers training expenses 管理费用--职工培训费Depreciation 管理费用--折旧费Amortization of low cost and short lived articles 管理费用--低值易耗品摊销Amortization of intangible assets 管理费用--无形资产摊销Amortization of other assets 管理费用--其他资产摊销Others: Financial expenses财务费用--支出Others: Financial income财务费用--收入Others: Other income 其他业务收入Others: Other expenses 其他业务支出TOTAL OPERATING EXPENSEOPERATING PROFIT (LOSS)Income on disposal of fixed assets营业外收入--处理固定资产收益Fixed assets over book value营业外收入--固定资产盘盈Penalties and fines received营业外收入--罚没收入Prior years income 营业外收入--以前年度收益Loss on disposal of fixed assets 营业外收支出--处理固定资产损失Fixed assets under book value 营业外支出--固定资产盘亏Penalties and fines paid营业外支出--罚没支出Prior years losses营业外支出--以前年度损失Donations 营业外支出--对外捐赠支出Extraordinary losses 营业外支出--非常损失NET PROFIT (LOSS)会计与银行业务用语 (汇总) part 1支票用语支票薄 cheque book支票陈票人 cheque drawer持票人 cheque holder不记名支票 cheque to bearer||bearer cheque记名支票||认人支票 cheque to order到期支票 antedated cheque未到期支票 postdated cheque保付支票 certified cheque未获兑现支票，退票 returned cheque横线支票 crossed cheque普通横线 general crossing特别横线 special crossing空白支票 blank cheque失效支票，过期支票 stale cheque普通支票 open cheque打10%折扣的10000元支票，（即9000元） a cheque for $10,000, less 10% discount加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges支票换现金||兑现 to cash a cheque清理票款 to clear a cheque保证兑现 to certify a cheque填写支票数额 to fill up a cheque支票上划线 to cross a cheque开发支票 to make out a cheque签发支票，开立支票 to draw a cheque||to issue a cheque透支支票 to overdraw a cheque背书支票 to endorse a cheque请付票款||清付票款 to pay a cheque||to honour a cheque支票退票 to dishonour a cheque拒付支票 to refuse a cheque拒付支票 to stop payment of a cheque提示要求付款 to present for payment见票即付持票人 payable to bearer支付指定人 payable to order已过期||无效 out of date||stale请给出票人 R/D||refer to drawer存款不足 N/S||N.S.F.||not sufficientfunds||I/F||insufficient funds文字与数字不一致 words and figures differ支票:)时间已过 account closed更改处应加盖印章 alterations require initials:)时间已过 effects not cleared停止付款 payment stopped支票毁损 cheque mutilated汇款用语汇款||寄钱 to remit||to send money寄票供取款||支票支付 to send a cheque for payment 寄款人 a remitter收款人 a remittee汇票汇单用语国外汇票 foreign Bill国内汇票 inland Bill跟单汇票 documentary bill空头汇票 accommodation bill原始汇票 original bill改写||换新票据 renewed bill即期汇票 sight bill||bill on demand... days after date||... days’ after date ... 日后付款... months after date||... months’ after date ...月后付款见票后... 日付款... days’ after sight||... days’ sight见票后... 月付款... months’ after sight||... months’ sight 同组票据 set of bills单张汇票 sola of exchange||sole of exchange远期汇票 usance bill||bill at usance长期汇票 long bill短期汇票 short bill逾期汇票 overdue bill宽限日期 days of grace电汇 telegraphic transfer (T.T)邮汇 postal order||postal note (Am.)||post officeorder||money order本票 promissory note (P/N)押汇负责书||押汇保证书 letter of hypothecation副保||抵押品||付属担保物 collateral security担保书 trust receipt||letter of indemnity承兑||认付 acceptance单张承兑 general acceptance有条件承兑 qualified acceptance附条件认付 conditional acceptance部分认付 partial acceptance拒付||退票 dishonour拒绝承兑而退票 dishonour by non-acceptance由于存款不足而退票 dihonour by non-payment提交 presentation背书 endorsement||indorsement无记名背书 general endorsement||blank endorsement 记名式背书 special endorsement||full endorsement 附条件背书 conditional endorsement限制性背书 restrictive endorsement无追索权背书 endorsement without recourse期满||到期 maturity托收 collection新汇票||再兑换汇票 re-exchange||re-draft外汇交易 exchange dealing||exchange deals汇兑合约 exchange contract汇兑合约预约 forward exchange contract外汇行情 exchange quotation交易行情表 course of exchange||exchange table汇价||兑换率 exchange rate||rate of exchange官方汇率 official rate挂牌汇率||名义汇率 nominal rate现汇汇率 spot rate电汇汇率||电汇率|| T.T. rate||telegraphic transfer rate兑现率||兑现汇率 demand rate长期汇率 long rate私人汇票折扣率 rate on a private bill远期汇票兑换率 forward rate套价||套汇汇率||裁定外汇行情 cross rate付款汇率 pence rate当日汇率||成交价 currency rate套汇||套价||公断交易率 arbitrage汇票交割||汇票议付 negotiation of draft交易人||议付人 negotiator票据交割||让与支票票据议付 to negotiatie a bill折扣交割||票据折扣 to discount a bill票据背书 to endorse a bill应付我差额51,000美元a balance due to us of $51,000||a balancein our favour of $ 51,000收到汇款 to receive remittance填写收据 to make out a receiptPart 3付款用语付款方法 mode of payment现金付款 payment by cash||cash payment||payment by ready cash 以支票支付 payment by cheque以汇票支付 payment by bill以物品支付 payment in kind付清||支付全部货款 payment in full||full payment支付部分货款||分批付款 payment in part||part payment||partial payment记帐付款||会计帐目内付款 payment on account定期付款 payment on term年分期付款 annual payment月分期付款 monthly payment||monthly instalment延滞付款 payment in arrear预付货||先付 payment in advance||prepayment延付货款 deferred payment立即付款 prompt payment||immediate payment暂付款 suspense payment延期付款 delay in payment||extension of payment支付票据 payment bill名誉支付||干与付款 payment for honour||payment byintervention结帐||清算||支付 settlement分期付款 instalment滞付||拖欠||尾数款未付 arrears特许拖延付款日 days of grace保证付款 del credere付款 to pay||to make payment||to make effect payment结帐 to settle||to make settlement||to make effect settlement||to square||to balance支出||付款 to defray||to disburse结清 to clear off||to pya off请求付款 to ask for payment||to request payment恳求付帐 to solicit payment拖延付款 to defer payment||to delay payment付款被拖延 to be in arrears with payment还债 to discharge迅速付款 to pay promptly付款相当迅速 to pay moderately well||to pay fairly well||to keep the engagements regularly付款相当慢 to pay slowly||to take extended credit付款不好 to pay badly||to be generally in arrear with payments 付款颇为恶劣 to pay very badly||to never pay unless forced 拒绝付款 to refuse payment||to refuse to pay||to dishonour abill相信能收到款项 We shall look to you for the payment||We shall depend upon you for the payment ||We expect payment from you 惠请付款 kindly pay the amount||please forward payment||please forward a cheque.我将不得不采取必要步骤运用法律手段收回该项货款 I shall be obligedto take the necessary steps to legally recover the amount. ||I shall be compelled to take steps to enforce payment.惠请宽限 let the matter stand over till then.||allow me a shortextension of time. ||Kindly postpone the time for payment a little longer.索取利息 to charge interest附上利息 to draw interest||to bear interest||to allow interest生息 to yield interest生息3% to yield 3%存款 to deposit in a bank||to put in a bank||to place on deposit||to make deposit在银行存款 to have money in a bank||to have a bank account||to have money on deposit向银行提款to withdraw one’s deposit from a bank换取现金 to convert into money||to turn into cash||to realize 折扣用语从价格打10%的折扣 to make a discount of 10% off the price||to make 10% discount off the price打折扣购买 to buy at a discount打折扣出售 to sell at a discount打折扣-让价 to reduce||to make a reduction减价 to deduct||to make a deduction回扣 to rebate现金折扣 cash discount货到付款||现金提货 cash on deliver (C.O.D.)货到付现款 cash on arrival即时付款 prompt cash净价||最低价格付现 net cash现金付款 ready cash即期付款 spot cash||cash down||cash on the nail凭单据付现款 cash against documents凭提单付现款 cash against bills of lading承兑交单 documents against acceptance (D/A)付款交单 documents against payment (D/P)折扣例文除非另有说明, 30日后全额付现, 如有错误, 请立即通知。

会计科目英语大全一、资产类Assets流淌资产Current assets货币资金Cash and cash equivalents1001 现金Cash1002 银行存款Cash in bank1009 其他货币资金Other cash and cash equivalents 100901 外埠存款Other city Cash in bank100902 银行本票Cashier''s cheque100903 银行汇票Bank draft100904 信用卡Credit card100905 信用证保证金L/C Guarantee deposits100906 存出投资款Refundable deposits1101 短期投资Short-term investments110101 股票Short-term investments - stock110102 债券Short-term investments - corporate bonds 110103 基金Short-term investments - corporate funds 110110 其他Short-term investments - other1102 短期投资跌价预备Short-term investments falling price reserves应收款Account receivable1111 应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance1121 应收股利Dividend receivable1122 应收利息Interest receivable1131 应收账款Account receivable1133 其他应收款Other notes receivable1141 坏账预备Bad debt reserves1151 预付账款Advance money1161 应收补贴款Cover deficit by state subsidies of receivable 库存资产Inventories1201 物资采购Supplies purchasing1211 原材料Raw materials1221 包装物Wrappage1231 低值易耗品Low-value consumption goods1232 材料成本差异Materials cost variance1241 自制半成品Semi-Finished goods1243 库存商品Finished goods1244 商品进销差价Differences between purchasing and selling price1251 托付加工物资Work in process - outsourced1261 托付代销商品Trust to and sell the goods on a commission basis1271 受托代销商品Commissioned and sell the goods on a commission basis1281 存货跌价预备Inventory falling price reserves1291 分期收款发出商品Collect money and send out the goods by stages1301 待摊费用Deferred and prepaid expenses长期投资Long-term investment1401 长期股权投资Long-term investment on stocks140101 股票投资Investment on stocks140102 其他股权投资Other investment on stocks1402 长期债权投资Long-term investment on bonds140201 债券投资Investment on bonds140202 其他债权投资Other investment on bonds1421 长期投资减值预备Long-term investments depreciation reserves股权投资减值预备Stock rights investment depreciation reserves 债权投资减值预备Bcreditor''s rights investment depreciation reserves1431 托付贷款Entrust loans143101 本金Principal143102 利息Interest143103 减值预备Depreciation reserves1501 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 implement1502 累计折旧Accumulated depreciation1505 固定资产减值预备Fixed assets depreciation reserves房屋、建筑物减值预备Building/structure depreciation reserves 机器设备减值预备Machinery equipment depreciation reserves 1601 工程物资Project goods and material160101 专用材料Special-purpose material160102 专用设备Special-purpose equipment160103 预付大型设备款Prepayments for equipment160104 为生产预备的工具及器具Preparative instruments and implement for fabricate1603 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 project1605 在建工程减值预备Construction-in-process depreciation reserves1701 固定资产清理Liquidation of fixed assets1801 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Goodwill1805 无形资产减值预备Intangible Assets depreciation reserves 专利权减值预备Patent rights depreciation reserves商标权减值预备trademark rights depreciation reserves1815 未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income1901 长期待摊费用Long-term deferred and prepaid expenses 1911 待处理财产损溢Wait deal assets loss or income191101待处理流淌资产损溢Wait deal intangible assets loss or income191102待处理固定资产损溢Wait deal fixed assets loss or income二、负债类Liability短期负债Current liability2101 短期借款Short-term borrowing2111 应对票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance2121 应对账款Account payable2131 预收账款Deposit received2141 代销商品款Proxy sale goods revenue2151 应对工资Accrued wages2153 应对福利费Accrued welfarism2161 应对股利Dividends payable2171 应交税金Tax payable217101 应交增值税value added tax payable21710101 进项税额Withholdings on VAT21710102 已交税金Paying tax21710103 转出未交增值税Unpaid VAT changeover 21710104 减免税款Tax deduction21710105 销项税额Substituted money on VAT 21710106 出口退税Tax reimbursement for export 21710107 进项税额转出Changeover withnoldings on VAT21710108 出口抵减内销产品应纳税额Export deduct domestic sales goods tax21710109 转出多交增值税Overpaid VAT changeover 21710110 未交增值税Unpaid VAT217102 应交营业税Business tax payable217103 应交消费税Consumption tax payable217104 应交资源税Resources tax payable217105 应交所得税Income tax payable217106 应交土地增值税Increment tax on land value payable 217107 应交都市爱护建设税Tax for maintaining and building cities payable217108 应交房产税Housing property tax payable217109 应交土地使用税Tenure tax payable217110 应交车船使用税Vehicle and vessel usage license plate tax(VVULPT) payable217111 应交个人所得税Personal income tax payable2176 其他应交款Other fund in conformity with paying2181 其他应对款Other payables2191 预提费用Drawing expense in advance其他负债Other liabilities2201 待转资产价值Pending changerover assets value2211 估量负债Anticipation liabilities长期负债Long-term Liabilities2301 长期借款Long-term loans一年内到期的长期借款Long-term loans due within one year一年后到期的长期借款Long-term loans due over one year2311 应对债券Bonds payable231101 债券面值Face value, Par value231102 债券溢价Premium on bonds231103 债券折价Discount on bonds231104 应计利息Accrued interest2321 长期应对款Long-term account payable应对融资租赁款Accrued financial lease outlay一年内到期的长期应对Long-term account payable due within one year一年后到期的长期应对Long-term account payable over one year 2331 专项应对款Special payable一年内到期的专项应对Long-term special payable due within one year一年后到期的专项应对Long-term special payable over one year 2341 递延税款Deferral taxes三、所有者权益类OWNERS'' EQUITY资本Capita3101 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 stock3103 已归还投资Investment Returned公积3111 资本公积Capital reserve311101 资本(或股本)溢价Cpital(or Stock) premium311102 同意捐赠非现金资产预备Receive non-cash donate reserve311103 股权投资预备Stock right investment reserves311105 拨款转入Allocate sums changeover in311106 外币资本折算差额Foreign currency capital311107 其他资本公积Other capital reserve3121 盈余公积Surplus reserves312101 法定盈余公积Legal surplus312102 任意盈余公积Free surplus reserves312103 法定公益金Legal public welfare fund312104 储备基金Reserve fund312105 企业进展基金Enterprise expension fund312106 利润归还投资Profits capitalizad on return of investment 利润Profits3131 本年利润Current year profits3141 利润分配Profit distribution314101 其他转入Other chengeover in314102 提取法定盈余公积Withdrawal legal surplus314103 提取法定公益金Withdrawal legal public welfare funds 314104 提取储备基金Withdrawal reserve fund314105 提取企业进展基金Withdrawal reserve for business expansion314106 提取职工奖励及福利基金Withdrawal staff and workers'' bonus and welfare fund314107 利润归还投资Profits capitalizad on return of investment 314108 应对优先股股利Preferred Stock dividends payable 314109 提取任意盈余公积Withdrawal other common accumulation fund314110 应对一般股股利Common Stock dividends payable 314111 转作资本(或股本)的一般股股利Common Stock dividends change to assets(or stock)314115 未分配利润Undistributed profit四、成本类Cost4101 生产成本Cost of manufacture410101 差不多生产成本Base cost of manufacture 410102 辅助生产成本Auxiliary cost of manufacture 4105 制造费用Manufacturing overhead材料费Materials治理人职员资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市内交通费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治理费Maintenance车辆爱护费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劳动爱护费Labor protection fees季节性停工缺失Loss on seasonality cessation 4107 劳务成本Service costs五、损益类Profit and loss收入Income业务收入OPERATING INCOME5101 主营业务收入Prime operating revenue 产品销售收入Sales revenue服务收入Service revenue5102 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 revenue5201 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计提的托付贷款减值预备Withdrawal of entrust loans reserves 5203 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 revenue5301 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 charges5401 主营业务成本Operating costs产品销售成本Cost of goods sold服务成本Cost of service5402 主营业务税金及附加Tax and associate charge 营业税Sales tax消费税Consumption tax都市爱护建设税Tax for maintaining and 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Expenses5501 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 fees5502 治理费用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 tax5503 财务费用Finance charge利息支出Interest exchange汇兑缺失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cost5601 营业外支出Nonbusiness expenditure捐赠支出Donation outlay减值预备金Depreciation reserves专门缺失Extraordinary loss处理固定资产净缺失Net loss on disposal of fixed assets出售无形资产缺失Loss on sales of intangible assets固定资产盘亏Fixed assets inventory loss债务重组缺失Loss on arrangement罚款支出Amercement outlay5701 所得税Income tax往常年度损益调整Prior year income adjustment参考资料：://club.ck100 /bbs/readmsg.asp?id=15200701151306089655&tsml=cpa_zyjl。

一、企业财务会计报表封面FINANCIAL REPORT COVER报表所属期间之期末时间点Period Ended所属月份Reporting Period报出日期Submit Date记账本位币币种Local Reporting Currency审核人Verifier填表人Preparer二、资产负债表Balance Sheet资产Assets流动资产Current Assets货币资金Bank and Cash短期投资Current Investment一年内到期委托贷款Entrusted loan receivable due within one year 减：一年内到期委托贷款减值准备Less: Impairment for Entrusted loan receivable due within one year减：短期投资跌价准备Less: Impairment for current investment短期投资净额Net bal of current investment应收票据Notes receivable应收股利Dividend receivable应收利息Interest receivable应收账款Account receivable减：应收账款坏账准备Less: Bad debt provision for Account receivable 应收账款净额Net bal of Account receivable其他应收款Other receivable减：其他应收款坏账准备Less: Bad debt provision for Other receivable 其他应收款净额Net bal of Other receivable预付账款Prepayment应收补贴款Subsidy receivable存货Inventory减：存货跌价准备Less: Provision for Inventory存货净额Net bal of Inventory已完工尚未结算款Amount due from customer for contract work待摊费用Deferred Expense一年内到期的长期债权投资Long-term debt investment due within one year一年内到期的应收融资租赁款Finance lease receivables due within one year其他流动资产Other current assets流动资产合计Total current assets长期投资Long-term investment长期股权投资Long-term equity investment委托贷款Entrusted loan receivable长期债权投资Long-term debt investment长期投资合计Total for long-term investment减：长期股权投资减值准备Less: Impairment for long-term equity investment减：长期债权投资减值准备Less: Impairment for long-term debt investment减：委托贷款减值准备Less: Provision for entrusted loan receivable长期投资净额Net bal of long-term investment其中：合并价差Include: Goodwill (Negative goodwill)固定资产Fixed assets固定资产原值Cost减：累计折旧Less: Accumulated Depreciation固定资产净值Net bal减：固定资产减值准备Less: Impairment for fixed assets固定资产净额NBV of fixed assets工程物资Material holds for construction of fixed assets在建工程Construction in progress减：在建工程减值准备Less: Impairment for construction in progress 在建工程净额Net bal of construction in progress固定资产清理Fixed assets to be disposed of固定资产合计Total fixed assets无形资产及其他资产Other assets & Intangible assets无形资产Intangible assets减：无形资产减值准备Less: Impairment for intangible assets无形资产净额Net bal of intangible assets长期待摊费用Long-term deferred expense融资租赁——未担保余值Finance lease –Unguaranteed residual values融资租赁——应收融资租赁款Finance lease –Receivables其他长期资产Other non-current assets无形及其他长期资产合计Total other assets & intangible assets递延税项Deferred Tax递延税款借项Deferred Tax assets资产总计Total assets负债及所有者（或股东）权益Liability & Equity流动负债Current liability短期借款Short-term loans应付票据Notes payable应付账款Accounts payable已结算尚未完工款预收账款Advance from customers应付工资Payroll payable应付福利费Welfare payable应付股利Dividend payable应交税金Taxes payable其他应交款Other fees payable其他应付款Other payable预提费用Accrued Expense预计负债Provision递延收益Deferred Revenue一年内到期的长期负债Long-term liability due within one year 其他流动负债Other current liability流动负债合计Total current liability长期负债Long-term liability长期借款Long-term loans应付债券Bonds payable长期应付款Long-term payable专项应付款Grants & Subsidies received其他长期负债Other long-term liability长期负债合计Total long-term liability递延税项Deferred Tax递延税款贷项Deferred Tax liabilities负债合计Total liability少数股东权益Minority interests所有者权益（或股东权益）Owners’Equity实收资本（或股本）Paid in capital减；已归还投资Less: Capital redemption实收资本（或股本）净额Net bal of Paid in capital资本公积Capital Reserves盈余公积Surplus Reserves其中：法定公益金Include: Statutory reserves未确认投资损失Unrealised investment losses未分配利润Retained profits after appropriation其中：本年利润Include: Profits for the year外币报表折算差额Translation reserve所有者（或股东）权益合计Total Equity负债及所有者（或股东）权益合计Total Liability & Equity三、利润及利润分配表Income statement and profit appropriation一、主营业务收入Revenue减：主营业务成本Less: Cost of Sales主营业务税金及附加Sales Tax二、主营业务利润（亏损以“—”填列）Gross Profit ( - means loss) 加：其他业务收入Add: Other operating income减：其他业务支出Less: Other operating expense减：营业费用Selling & Distribution expense管理费用G&A expense财务费用Finance expense三、营业利润（亏损以“—”填列）Profit from operation ( - means loss) 加：投资收益（亏损以“—”填列）Add: Investment income补贴收入Subsidy Income营业外收入Non-operating income减：营业外支出Less: Non-operating expense四、利润总额（亏损总额以“—”填列）Profit before Tax减：所得税Less: Income tax少数股东损益Minority interest加：未确认投资损失Add: Unrealised investment losses五、净利润（净亏损以“—”填列）Net profit ( - means loss)加：年初未分配利润Add: Retained profits其他转入Other transfer-in六、可供分配的利润Profit available for distribution( - means loss) 减：提取法定盈余公积Less: Appropriation of statutory surplus reserves 提取法定公益金Appropriation of statutory welfare fund提取职工奖励及福利基金Appropriation of staff incentive and welfare fund提取储备基金Appropriation of reserve fund提取企业发展基金Appropriation of enterprise expansion fund利润归还投资Capital redemption七、可供投资者分配的利润Profit available for owners' distribution 减：应付优先股股利Less: Appropriation of preference share's dividend 提取任意盈余公积Appropriation of discretionary surplus reserve应付普通股股利Appropriation of ordinary share's dividend转作资本（或股本）的普通股股利Transfer from ordinary share's dividend to paid in capital八、未分配利润Retained profit after appropriation补充资料：Supplementary Information:1．出售、处置部门或被投资单位收益Gains on disposal of operating divisions or investments2．自然灾害发生损失Losses from natural disaster3．会计政策变更增加（或减少）利润总额Increase (decrease) in profit due to changes in accounting policies4．会计估计变更增加（或减少）利润总额Increase (decrease) in profit due to changes in accounting estimates5．债务重组损失Losses from debt restructuringaccount 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 and 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 to specific time 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 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.财务部Finance & Accounting产品供应Product Supply，例如产品调度员叫P S Planner2、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、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 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 income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 V AT已交税金Paying tax转出未交增值税Unpaid V AT changeover减免税款Tax deduction销项税额Substituted money on V AT出口退税Tax reimbursement for export进项税额转出Changeover withnoldings on V AT出口抵减内销产品应纳税额Export deduct domestic sales goods tax转出多交增值税Overpaid V AT changeover未交增值税Unpaid V AT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 cities payable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一年内到期的长期借款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一年内到期的长期应付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一年内到期的专项应付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三、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、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 maintaining and 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以前年度损益调整Prior year income adjustmentabacus算盘Abandonment废弃,报废;委付abandonment value废弃价值ability to service debt偿债能力abnormal cost异常成本abnormal spoilage异常损耗above par超过票面价值above the line线上项目absolute amount绝对数,绝对金额absolute endorsement绝对背书absolute insolvency绝对无力偿付absolute priority绝对优先求偿权absolute value绝对值absorb摊配,转并absorption account摊配账户,转并账户absorption costing摊配成本计算法abstract摘要表abuse滥用职权abuse of tax shelter滥用避税项目ACCA特许公认会计师公会accelerated cost recovery system加速成本收回制度accelerated depreciation method加速折旧法,快速折旧法acceleration clause加速偿付条款,提前偿付条款acceptance bill承兑票据acceptance register承兑票据登记簿acceptance sampling验收抽样access time存取时间accommodation融通accommodation bill融通票据accommodation endorsement融通背书accountability经营责任,会计责任accountability unit责任单位Accountancy 《会计》杂志accountancy会计accountant会计员,会计师accountant general会计主任,总会计accounting in charge主管会计师accountant,s legal liability会计师的法律责任accountant,s report会计师报告accountant,s responsibility会计师职责account form账户式,账式accounting assumption会计假定,会计假设accounting basis会计基准,会计基本方法accounting changes会计变更accounting concept会计概念accounting control会计控制accounting convention会计常规,会计惯例accounting corporation会计公司accounting cycle会计循环accounting data会计数据accounting doctrine会计信条accounting elements会计要素accounting entity会计主体,会计个体accounting entry会计分录accounting equation会计等式accounting event会计事项accounting exposure会计暴露,会计暴露风险accounting firm会计事务所Accounting Hall of Fame会计名人堂accounting harmonization会计协调化accounting identity会计恒等式accounting income会计收益accounting information会计信息accounting information system会计信息系统accounting internationalization会计国际化accounting journals会计杂志accounting legislation会计法规accounting manual会计手册accounting objective会计目标accounting period会计期accounting policies会计政策accounting postulate会计假设accounting principle会计原则Accounting Principle Board会计原则委员会accounting procedures会计程序accounting profession会计职业,会计专业accounting rate of return会计收益率accounting records会计记录,会计簿籍Accounting Review 《会计评论》accounting rules会计规则Accounting Series Release 《会计公告文件》accounting service会计服务accounting software会计软件accounting standard会计标准,会计准则accounting standardization会计标准化Accounting Standards Board会计准则委员会(英) Accounting Standards Committee会计准则委员会(英) accounting technique会计技术accounting theory会计理论accounting transaction会计业务,会计账务Accounting Trend and Techniques 《会计趋势和会计技术》accounting unit会计单位accounting valuation会计计价accounting year会计年度accounts会计账簿,会计报表account sales承销清单,承销报告单Account 账户Accounting system 会计系统American Accounting Association 美国会计协会Audit 审计Balance sheet 资产负债表bookkeeping 簿记cash folw prospects 现金流量预测certificate in Internal Auditing 内部审计证书certificate in Management Accounting 管理会计证书Certificate Public Accountant 注册会计师cost accounting 成本会计external users 外部使用者financial accounting 财务会计financial accounting standards board 会计准则委员会financial forecast 财务预测generally accepted accounting principles 会计公认原则general-purpose information 通用目的信息government accounting office 政府会计办公室income statement 损益表institute of internal auditors 内部审计师协会institute of management accountants 管理会计师协会integrity 整合性internal auditing 内部审计internal control structure 内部控制结构internal revenue service 国内收入暑internal users 内部使用者management accounting 管理会计return of investment 投资回报securities ans exchange commission 证券交易委员会statement of cash flow 现金流量表statement of financial position 财务状况表tax accounting 税务会计accounting equation 会计等式articulation 勾稽关系assets 资产business entity 企业个体capital stock 股本corporation 公司cost principle 成本原则creditor 债权人deflation 通货紧缩disclosure 披露expenses 费用financial statement 财务报表financial activities 筹资活动going-concern assumption 持续经营假设inflatiion 通货膨胀investing activities 投资活动owner's equity 所有者权益parternership 合伙企业negative cash flow 负现金流量operating activities 经营活动liabilities 负债positive cash folw 正现金流retained earning 留存利润revenue 收入sole proprietorship 独资企业slovency 清偿能力stable-dollar assumption 稳定货币假设stockholders 股东stockholders' equity 股东权益window dressing 门面粉饰account format 账户式account payable 应付账款account receivabla 应收账款accounting cycle 会计循环accounting equation 会计等式accounting receivable turnover 应收账款周转率accrual basis accounting 债权发生制accrued dividend 应计股利accrued expenseaccrued revenueaccumulated depreciation 累计折旧acid-test ratio 、quick ratio 速动资产与流动负债比例acquisition cost 购置成本adjusted trial balance 调整后试算表adjusting entry 调整分录adverseaging of accounts receivable 应收账款的账龄分类allocable 应分配的allowance for bad debts 备抵坏账allowance for depreciationallowance for doubtful accounts 呆账备抵allowance for uncollectible accounts 呆账备抵amortization 摊销、清偿annuity due 期初年金allowance method 备抵法annuity method 年金法appraisal method 估价法bad debt 坏账bad debts expensebank discount 银行贴现折扣bank reconciliation 银行调节表bank statement 银行对账单barter 易货交易benchmarking 基准board of directors 董事会bond 证券bonds payable 应付债券book value 账面价值budget 预算callable bonds 可赎回债券capital 资金，资本capital expenditures 资本支出capital lease 资本租赁capital paid in 缴入资本capital stock 股本capitalize 资本化carry back 抵前carry forward 递延、结转cash basis accounting 现收现付制cash disbursements journal 现金支出簿cash in hand 库存现金cash receipts journal 现金收入日记账chart of accounts 会计科目表classified balance sheet 分类资产负债表closing entries 结账分录closing the accounts 结账collateral 抵押品common stock 普通股compound interest 复利comprehensive income 综合收入conservatism 谨慎性consistency principle 一致性consolidated statements 汇总报表contingent liability 或有负债contra account 抵消账户contract interest rate 约定利率contribute capital 缴入资本control account 控制账户controlling interest 控制股权权益convertible bond 可转换债券convertible preferred stock 可转换优先股copyright 版权cost of capital 资本成本cost of goods sold 销售成本coupon 息票，减价优待券credit 信用，贷方cumulative preferred stock 累积优先股current assets 流动资产current liability 流动负债fair market value 公平市价FIFO 先进先出法fixed assets 固定资产FOB price 离岸价footnotes 表下注释franchise 特许权freight-in 进货运费freight-out 销货运费general journal 普通日记账general ledger 总分类账gross book value 账面价值gross profit 毛利hedge 套期交易incremental cost 增值成本installment 分期付款instruments 证券，票据intangible assets 无形资产interest 利息inventory 存货invoice 发票issued capital stock 已发行股本journal entry 日记账LIFO 后进先出long-term debt 长期负债Lower of cost or market 成本市价孰低法lump sum 一次性付款market value 市场价值markup 涨价mortgage 抵押，债券net assets 净资产obsolete inventory 作废存货partnership 合伙企业par value 面值patent 专利权payroll 工资单pension fund 养老基金pension plan 养老金计划physical inventory 实地盘点pledged assets 抵押资产posting 过账P&E 固定资产preference shares 优先股preferred stock 优先股premium 溢价present value 现值principal 本金refinance 再筹资refund 退还，再筹资retained earnings 留存收益salvage value 挽救价值（残值）security 证券，担保品segment 分部service life 使用年限stockholders equity 股东权益stock discount 股票折价straight line method 直线法subsidiary ledger 明细分类账sum-of-the-year-digits methods 年数总和法tangible assets 有形资产voucher check 凭单支票withholding 预扣worksheets 工作底稿write down 减计write off 转销，注销year-end-adjustment 年终调整。

商务英语必背单词、词组商务英语中的词汇和词组对于与国际商务相关的人士来说非常重要。

以下是一些必背的商务英语单词和词组，可以帮助你在商务场景中更流利地表达自己。

1. Business negotiations - 商务谈判- Negotiation skills - 谈判技巧- Bargaining power - 谈判实力- Win-win situation - 双赢局面- Mutual agreement - 相互协议2. Business meetings - 商务会议- Agenda - 议程- Minutes - 会议纪要- Presentation - 演示- Action items - 行动事项- Email correspondence - 邮件往来- Telephone conversation - 电话交流- Formal letter - 正式函件- Business etiquette - 商务礼仪4. Business travel - 商务旅行- Flight reservation - 航班预订- Car rental - 租车- Travel expenses - 差旅费用5. Business finance - 商务财务- Budgeting - 预算- Financial statement - 财务报表- Profit margin - 利润率- Return on investment - 投资回报率6. Business strategy - 商业策略- Market analysis - 市场分析- Market segmentation - 市场细分- Strategic planning - 战略规划以上仅是商务英语中的一些常用词汇和词组，希望对你提高商务英语能力有所帮助。

差旅管理制度英语1. IntroductionThe purpose of this travel management policy is to provide guidelines for all employees who are required to travel for business purposes on behalf of the company. It is important to ensure that all travel arrangements are made in a cost-effective and efficient manner, while also prioritizing the safety and well-being of our employees.2. Travel AuthorizationAll business travel must be authorized in advance by the employee’s supervisor or department head. Employees are required to submit a travel request at least 7 business days before the scheduled departure date. The travel request must detail the purpose of the trip, estimated costs, and anticipated benefits to the company.3. Travel ExpensesEmployees are expected to exercise fiscal responsibility when incurring travel expenses. All travel expenses must be approved in advance, and employees are required to provide itemized receipts for all expenses. The company will reimburse employees for reasonable and necessary travel expenses, including airfare, ground transportation, lodging, meals, and incidentals. Employees are to use the most cost-effective means of transportation and accommodation that meets the business needs of the trip. Any expenses that are considered excessive or unnecessary will not be reimbursed.4. Preferred Travel SuppliersThe company has established preferred suppliers for travel arrangements, including airlines, hotels, and car rental agencies. Employees are required to use these preferred suppliers for all business travel whenever possible. This allows the company to take advantage of discounted rates and negotiated contracts, resulting in cost savings.5. Air TravelWhen booking air travel, employees are expected to select the most cost-effective and time-efficient flight options. Employees are encouraged to book economy class tickets unless there is a valid business justification for upgrading to a higher class of service. All flight reservations should be made well in advance to take advantage of lower fares and ensure availability.6. Ground TransportationEmployees are encouraged to use public transportation or ride-sharing services whenever possible. When rental cars are necessary, employees are to select the most economical option that meets the business needs of the trip. Personal vehicle use will be reimbursed at the current company mileage rate for business-related travel.7. LodgingEmployees are to select lodging accommodations that are cost-effective and meet the company’s standards for comfort and sa fety. Employees are encouraged to use the company’s preferred hotels, which have been vetted for quality and negotiated discounted rates. Luxury accommodations and excess room charges will not be reimbursed by the company.8. Meals and IncidentalsEmployees are entitled to reasonable meal and incidental expenses incurred during business travel. The company will reimburse employees for actual expenses, up to the established per diem rates for the specific location of travel. Employees are to submit itemized receipts for all meal and incidental expenses.9. Travel AdvancesIn certain circumstances, employees may request a travel advance to cover anticipated expenses related to business travel. Travel advances are to be requested in the travel authorization form and should be reconciled with actual expenses using receipts within 30 days of the completion of the trip.10. Compliance and ReportingAll employees are required to comply with this travel management policy and to accurately report their travel expenses in a timely manner. Non-compliance with this policy may result in the denial of reimbursement for expenses. Employees are also expected to report any suspected violations of this policy.11. Record KeepingEmployees are to retain all travel-related receipts and documentation for at least 3 years following the completion of the trip. This includes receipts for airfare, lodging, meals, transportation, and any other business-related expenses. These records may be subject to review by the company’s auditing te am.12. Approval and ReviewThis travel management policy has been approved by the senior management team and will be reviewed annually for accuracy and effectiveness. Any proposed changes to this policy must be submitted to the senior management team for approval.By adhering to this travel management policy, the company aims to achieve cost savings, ensure employee safety, and maintain compliance with regulatory requirements. It is the responsibility of all employees to familiarize themselves with this policy and to adhere to its guidelines when undertaking business travel on behalf of the company.。

一. 旅游概述China's catagory A travel agency 一类社China's category B travel agency 二类社China's category C travel agency 三类社Clothes,bearing and appearance 服装仪表guidebook 旅游指南guild practice 导游实践international tourism 国际导游itinerary 旅行计划,节目local guide 地陪,地方导游local tourist organization 地方旅游组织low season 淡季minimum tour price 最低旅游价格multilingual guide 会多种语言的导游national guide 全陪,全程导游national tourist organization 全国旅游组织off-peak season 淡季off season 淡季on season 旺季peak season 旺季professional (staff) 旅游专业人员programme 节目receiving country 旅游接待国regional tourist organization 区域旅游组织season-high 旺季season-low 淡季selling season 旺季shoulder period/season 平季sightseeing 游览slack season 淡季state-list famous historical and culture cities 国家级历史文化名城tour arrangement 旅游安排tour brochure 旅游小册子tour catalog 旅游团目录tour code number 旅游代号编码tour escort/conductor/director 旅游团陪同tour leader 领队,团长tour operation 旅游业务tour route 旅游路线tour talker 自动导游磁带机tourism 旅游业,旅游tourism activities 旅游活动tourism circles 旅游界touring 游览touring club 旅游俱乐部tourist 游客tourist association 旅游协会tourist authority/office 旅游局tourist council 旅游委员会tourist destination 旅游目的地tourist destination area 旅游目的地地区tourist destination country 旅游目的国tourist map 旅游地图tourist organization 旅游组织tourist periodical 旅游周刊tourist spots 旅游点tourist trade 旅游界travel 旅行travel business 旅游业务travel expert 旅游专家travel industry 旅游业travel journalist 旅游记者travel press 旅游报纸travel publication 旅游出版物travelling 旅游travelling expense 旅费travel-see tourism 旅游(美)travel trade 旅游业travel writer 旅游作家trip 旅行World Tourism Day 世界旅游日World Tourism Organization 世界旅游组织Tourist Administration 旅游局China's National Tourism Administration 中国旅游局...Provincial Tourism Administration ...省旅游局...Autonomous Region Tourism Administration 自治区旅游局...Municipal Tourism Administration 市旅游局...Autonomous Perfecture Tourism Administration 自治州旅游局...County Tourism Administration 县旅游局二. 饭店种类inn 旅馆,饭店lodge 小旅馆tavern 酒店caravansary 马车店,大旅馆hostel 招待所hotel 饭店,酒店motel(=motor hotel)汽车饭店(旅店)budget hotel 廉价旅馆economy hotel(one-star hotel)一星级饭店some comfort hotel(two-star hotel)二星级饭店average hotel(three -star hotel)三星级饭店high comfort hotel(four -star hotel)四星级饭店deluxe hotel(five-star hotel)五星级饭店三. 客房种类(1)single room 单人房(一张单人床)double room 双人房(二张单人床)double double 双人房(二张双人床)big single room大床房(一张双人大床)tripe room 三人房(三张单人床)(2)economy room(ER) 经济间standard room(SR) 标准间superior room(UR) 高级套房standard suit(ss) 套间deluxe room(DR) 豪华间presidential suit(PS) 总统套房(3)studio room 工作室型客房(设沙发床或躺椅)multi-functional room 多功能客房combined type rooms 组合客房四. 饭店计价方式(1)European plan(EP) 欧式计价(只计房租,不包括餐饮等费用)(2)American plan(AP) 美式计价(计算房租并包括每日三餐费用在内)(3)modified American plan 修正美式计价(计算房租且包括两餐费/早餐,午餐,晚餐中选两餐)(4)continental plan(CP) 欧陆式计价(计算房租且包括欧陆式早餐餐费)(5)Bermuda plan(BP) 百慕大计价(计算房租,包括美式早餐餐费)五. 常用旅游英语词汇standard rate 标准价en-suite 套房family suite 家庭套房twin room you 带两张单人床的房间double room 带一张双人床的房间advance deposit 定金reservation 订房间registration 登记rate sheets 房价表tariff 价目表cancellation 取消预定imperial suite 皇室套房presidential suite 总统套房suite deluxe 高级套房junior suite 简单套房mini suite 小型套房honeymoon suite 蜜月套房penthouse suite 楼顶套房unmade room 未清扫房on change 待清扫房valuables 贵重品porter 行李员luggage/baggage 行李registered/checked luggage 托运行李light luggage 轻便行李baggage elevator 行李电梯baggage receipt 行李收据trolley 手推车storage room 行李仓briefcase 公文包suit bag 衣服袋travelling bag 旅行袋shoulder bag 背包trunk 大衣箱suitcase 小提箱name tag 标有姓名的标签regular flight 正常航班non-scheduled flight 非正常航班international flight 国际航班domestic flight 国内航班flight number 航班号airport 机场airline operation 航空业务alternate airfield 备用机场landing field 停机坪international terminal 国际航班候机楼domestic terminal 国内航班候机楼control tower 控制台jetway 登机道air-bridge 旅客桥visitors terrace 迎送平台concourse 中央大厅loading bridge 候机室至飞机的连接通路airline coach service 汽车服务shuttle bus 机场内来往班车中国国家旅游局China National Tourism Administration 国际旅行社international travel service旅游管理局tourist administration bureau旅行社travel agency /travel service旅游公司tourism company团体旅游group tour包价旅游package tour春游spring outing秋游autumn outing/fall excursion假日游vacation rip蜜月旅行honeymoon tour/bridal tour境外旅游overseas tour一日游one-day sightseeing持证导游licensed tourist guide导游翻译guide interpreter实习导游student guide导游手册tourist brochure自然景观natural scenery人文景观places of cultural and historical interest旅游景点tourist attractions /scenic spots山水风光landscape /scenery with mountains andrivers 名山大川famous mountains and great rivers名胜古迹scenic spots and historical sites避暑胜地Summer resort度假胜地holiday resort避暑山庄mountainresort国家公园national park古建筑群ancient architectural complex 洞穴cave岩洞cavern溶洞water-eroded cave石灰石洞limestone cave石笋stalagmite钟乳石stalactite瀑布waterfall /cascade温泉hot spring/ the thermal spring陵墓emperor's tomb/mausoleum古墓ancient tomb石窟grotto楼tower /mansion台terrace亭阁pavilion塔tower /pagoda廊corridor石肪stone boat堤causeway湖心亭mid-lake pavilion水榭waterside pavilion莲花池lotus pond曲径winding path城堡castle寺庙temple教堂church天主教大教堂cathedral修道院abbey /monastery尼姑庵Buddhist nunnery佛教圣地Buddhist sacred land宫殿palace/hall皇城imperial city御花园imperial garden sandal wood fan antique /curio handicraft /artifact 行宫temporary imperial palace皇太后empress dowager皇妃imperial concubine宰相prime minister太监court eunuch四大金刚the Four Guardians十八罗汉the Eighteen Disciples of the Buddha出土文物unearthed cultural relics甲骨文inscription on oracle bones青铜器bronze ware陶瓷ceramics陶器earthenware /pottery /crockery法琅enamel泥雕clay figurine兵马俑the Qin terracotta army /the terracotta warriors and horses 折扇folding fan檀香扇sandal wood fan古玩antique/curio手工艺品handicraft木雕wood carving竹雕bamboo carving贝雕shell carving浮雕sculpture in relief /relief carving藤条制品wickerwork雕漆器carved lacquer ware刺绣品embroidery苏绣Suzhou embroidery挂毯tapestry唐三彩trio-Colored glazed pottery of the TangDynasty金石印章metal and stone seals字画卷轴scroll of calligraphy and painting国画traditional Chinese painting山水画landscape painting水墨画ink painting文房四宝the four stationery treasures of theChinese study保存完好well preserved工艺精湛exquisite workmanship独具匠心original design/unique pattern造型美观gracefully shaped姿态逼真lifelike /vivid as if alive光彩夺目emitting radiant sparkles千颜万色、多姿多彩of all hues and postures一步一色Every step brings a new scene.绵延山峦rolling ranges湖光山色landscape of lakes and hills景色如画Picturesque诱人景色inviting views景色宜人soothing vista风光绪丽most gorgeous scene青山绿水green hills and clear waters绿色葱葱lush green /luxuriant vegetation百花竞放Hundreds of flowers contend to blossom奇峰罗列rows of perilous peaks exhibiting a great variety of shapes 拔地而起to rise abruptly from the ground光怪陆离grouped into grotesque and colorful forms赏心悦目pleasing to the eye /a feast to the eye园林建筑garden architecture佛教名山famous Buddhist mountains人间仙境fairyland on earth顶礼膜拜to worship /to pay homage to人如潮涌with throngs of people milling around空前绝后to be unprecedented /to have no parallel in history人在画中游traveling in a pictorial world令人流连忘返to hold great attraction世界七大奇迹the world's seven wonders天下无双second to none天下第一泉the No. One spring on earth天下第一奇洞the most spectacular cave in the world桂林山水甲天下Guilin scenery is the finest under heaven。

会计英语中英文对照-CAL-FENGHAI.-(YICAI)-Company One1会计方面专业术语的英文翻译acceptance 承兑account 账户accountant 会计员accounting 会计accounting system 会计制度accounts payable 应付账款accounts receivable 应收账款accumulated profits 累积利益adjusting entry 调整记录adjustment 调整administration expense 管理费用advances 预付advertising expense 广告费agency 代理agent 代理人agreement 契约allotments 分配数allowance 津贴amalgamation 合并amortization 摊销amortized cost 应摊成本annuities 年金applied cost 已分配成本applied expense 已分配费用applied manufacturing expense 己分配制造费用apportioned charge 摊派费用appreciation 涨价article of association 公司章程assessment 课税assets 资产attorney fee 律师费audit 审计auditor 审计员average 平均数average cost 平均成本bad debt 坏账balance 余额balance sheet 资产负债表bank account 银行账户bank balance 银行结存bank charge 银行手续费bank deposit 银行存款bank discount 银行贴现bank draft 银行汇票bank loan 银行借款bank overdraft 银行透支bankers acceptance 银行承兑bankruptcy 破产bearer 持票人beneficiary 受益人bequest 遗产bill 票据bill of exchange 汇票bill of lading 提单bills discounted 贴现票据bills payable 应付票据bills receivable 应收票据board of directors 董事会bonds 债券bonus 红利book value 账面价值bookkeeper 簿记员bookkeeping 簿记branch office general ledger 支店往来账户broker 经纪人brought down 接前brought forward 接上页budget 预算by-product 副产品by-product sales 副产品销售capital 股本capital income 资本收益capital outlay 资本支出capital stock 股本capital stock certificate 股票carried down 移后carried forward 移下页cash 现金cash account 现金账户cash in bank 存银行现金cash on delivery 交货收款cash on hand 库存现金cash payment 现金支付cash purchase 现购cash sale 现沽cashier 出纳员cashiers check 本票certificate of deposit 存款单折certificate of indebtedness 借据certified check 保付支票certified public accountant 会计师charges 费用charge for remittances 汇水手续费charter 营业执照chartered accountant 会计师chattles 动产check 支票checkbook stub 支票存根closed account 己结清账户closing 结算closing entries 结账纪录closing stock 期末存货closing the book 结账columnar journal 多栏日记账combination 联合commission 佣金commodity 商品common stock 普通股compensation 赔偿compound interest 复利consignee 承销人consignment 寄销consignor 寄销人consolidated balance sheet 合并资产负债表consolidated profit and loss account 合并损益表consolidation 合并construction cost 营建成本construction revenue 营建收入contract 合同control account 统制账户copyright 版权corporation 公司cost 成本cost accounting 成本会计cost of labour 劳工成本cost of production 生产成本cost of manufacture 制造成本cost of sales 销货成本cost price 成本价格credit 贷方credit note 收款通知单creditor 债权人crossed check 横线支票current account 往来活期账户current asset 流动资产current liability 流动负债current profit and loss 本期损益debit 借方debt 债务debtor 债务人deed 契据deferred assets 递延资产deferred liabilities 递延负债delivery 交货delivery expense 送货费delivery order 出货单demand draft 即期汇票demand note 即期票据demurrage charge 延期费deposit 存款deposit slip 存款单depreciation 折旧direct cost 直接成本direct labour 直接人工director 董事discount 折扣discount on purchase 进货折扣discount on sale 销货折扣dishonoured check 退票dissolution 解散dividend 股利dividend payable 应付股利documentary bill 押汇汇票documents 单据double entry bookkeeping 复式簿记draft 汇票drawer 出票人drawing 提款duplicate 副本duties and taxes 税捐earnings 业务收益endorser 背书人entertainment 交际费enterprise 企业equipment 设备estate 财产estimated cost 估计成本estimates 概算exchange 兑换exchange loss 兑换损失expenditure 经费expense 费用extension 延期face value 票面价值factor 代理商fair value 公平价值financial statement 财务报表financial year 财政年度finished goods 制成品finished parts 制成零件fixed asset 固定资产fixed cost 固定成本fixed deposit 定期存款fixed expense 固定费用foreman 工头franchise 专营权freight 运费funds 资金furniture and fixture 家俬及器具gain 利益general expense 总务费用general ledger 总分类账goods 货物goods in transit 在运货物goodwill 商誉government bonds 政府债券gross profit 毛利guarantee 保证guarantor 保证人idle time 停工时间import duty 进口税income 收入income tax 所得税income from joint venture 合营收益income from sale of assets 出售资产收入indirect cost 间接成本indirect expense 间接费用indirect labour 间接人工indorsement 背书installment 分期付款insurance 保险intangible asset 无形资产interest 利息interest rate 利率interest received 利息收入inter office account 内部往来intrinsic value 内在价值inventory 存货investment 投资investment income 投资收益invoice 发票item 项目job 工作job cost 工程成本joint venture 短期合伙journal 日记账labour 人工labour cost 人工成本land 土地lease 租约leasehold 租约ledger 分类账legal expense 律师费letter of credit 信用状liability 负债limited company 有限公司limited liability 有限负债limited partnership 有限合夥liquidation 清盘loan 借款long term liability 长期负债loss 损失loss on exchange 兑换损失machinery equipment 机器设备manufacturing expense 制造费用manufacturing cost 制造成本market price 市价materials 原村料material requisition 领料单medical fee 医药费merchandise 商品miscellaneous expense 杂项费用mortgage 抵押mortgagor 抵押人mortgagee 承押人movable property 动产net amount 净额net asset 资产净额net income 净收入net loss 净亏损net profit 纯利net value 净值notes 票据notes payable 应付票据notes receivable 应收票据opening stock 期初存货operating expense 营业费用order 订单organization expense 开办费original document 原始单据outlay 支出output 产量overdraft 透支opening stock 期初存货operating expense 营业费用order 订单organization expense 开办费original document 原始单据outlay 支出output 产量overdraft 透支quotation 报价rate 比率raw material 原料rebate 回扣receipt 收据receivable 应收款recoup 补偿redemption 偿还refund 退款remittance 汇款rent 租金repair 修理费reserve 准备residual value 剩余价值retailer 零售商returns 退货revenue 收入salary 薪金sales 销货sale return 销货退回sale discount 销货折扣salvage 残值sample fee 样品scrap 废料scrap value 残余价值securities 证券security 抵押品selling commission 销货佣金selling expense 销货费用selling price 售价share capital 股份share certificate 股票shareholder 股东short term loan 短期借款sole proprietorship 独资spare parts 配件standard cost 标准成本stock 存货stocktake 盘点stock sheet 存货表subsidies 补助金sundry expense 杂项费用supporting document 附表surplus 盈余suspense account 暂记账户taxable profit 可徵税利润tax 税捐temporary payment 暂付款temporary receipt 暂收款time deposit 定期存款total 合计total cost 总成本trade creditor 进货客户trade debtor 销货客户trademark 商标transaction 交易transfer 转账transfer voucher 转账传票transportation 运输费travelling 差旅费trial balance 试算表trust 信托turnover 营业额unappropriated surplus 未分配盈余unit cost 单位成本unlimited company 无限公司unlimited liability 无限责任unpaid dividend 未付股利valuation 估价value 价值vendor 卖主voucher 传票wage rate 工资率wage 工资wage allocation sheet 工资分配表warehouse receipt 仓库收据welfare expense 褔利费wear and tear 秏损work order 工作通知单year end 年结Account 帐户Accounting system 会计系统American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会Audit 审计Balance sheet 资产负债表Bookkeepking 簿记Cash flow prospects 现金流量预测Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting 管理会计证书Certificate Public Accountant注册会计师Cost accounting 成本会计External users 外部使用者Financial accounting 财务会计Financial Accounting Standards Board 财务会计准则委员会Financial forecast 财务预测Generally accepted accounting principles 公认会计原则General-purpose information 通用目的信息Government Accounting Office 政府会计办公室Income statement 损益表Institute of Internal Auditors 内部审计师协会Institute of Management Accountants 管理会计师协会Integrity 整合性Internal auditing 内部审计Internal control structure 内部控制结构Internal Revenue Service 国内收入署Internal users 内部使用者Management accounting 管理会计Return of investment 投资回报Return on investment 投资报酬Securities and Exchange Commission 证券交易委员会Statement of cash flow 现金流量表Statement of financial position 财务状况表Tax accounting 税务会计Accounting equation 会计等式Articulation 勾稽关系Assets 资产Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor 债权人Deflation 通货紧缩Disclosure 批露Expenses 费用Financial statement 财务报表Financial activities 筹资活动Going-concern assumption 持续经营假设Inflation 通货膨涨Investing activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动Owner's equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业Solvency 清偿能力Stable-dollar assumption 稳定货币假设Stockholders 股东Stockholders' equity 股东权益Window dressing 门面粉饰。

acceptance 承兑account 账户accountant 会计员accounting 会计accounting system 会计制度accounts payable 应付账款accounts receivable 应收账款accumulated profits 累积利益adjusting entry 调整记录adjustment 调整administration expense 管理费用advances 预付advertising expense 广告费agency 代理agent 代理人agreement 契约allotments 分配数allowance 津贴amalgamation 合并amortization 摊销amortized cost 应摊成本annuities 年金applied cost 已分配成本applied expense 已分配费用applied manufacturing expense 己分配制造费用apportioned charge 摊派费用appreciation 涨价article of association 公司章程assessment 课税assets 资产attorney fee 律师费audit 审计auditor 审计员average 平均数average cost 平均成本bad debt 坏账balance 余额balance sheet 资产负债表bank account 银行账户bank balance 银行结存bank charge 银行手续费bank deposit 银行存款bank discount 银行贴现bank draft 银行汇票bank loan 银行借款bank overdraft 银行透支bankers acceptance 银行承兑bankruptcy 破产bearer 持票人beneficiary 受益人bequest 遗产bill 票据bill of exchange 汇票bill of lading 提单bills discounted 贴现票据bills payable 应付票据bills receivable 应收票据board of directors 董事会bonds 债券bonus 红利book value 账面价值bookkeeper 簿记员bookkeeping 簿记branch office general ledger 支店往来账户broker 经纪人brought down 接前brought forward 接上页budget 预算by-product 副产品by-product sales 副产品销售capital 股本capital income 资本收益capital outlay 资本支出capital stock 股本capital stock certificate 股票carried down 移后carried forward 移下页cash 现金cash account 现金账户cash in bank 存银行现金cash on delivery 交货收款cash on hand 库存现金cash payment 现金支付cash purchase 现购cash sale 现沽cashier 出纳员cashiers check 本票certificate of deposit 存款单折certificate of indebtedness 借据certified check 保付支票certified public accountant 会计师charges 费用charge for remittances 汇水手续费charter 营业执照chartered accountant 会计师chattles 动产check 支票checkbook stub 支票存根closed account 己结清账户closing 结算closing entries 结账纪录closing stock 期末存货closing the book 结账columnar journal 多栏日记账combination 联合commission 佣金commodity 商品common stock 普通股company 公司compensation 赔偿compound interest 复利consignee 承销人consignment 寄销consignor 寄销人consolidated balance sheet 合并资产负债表consolidated profit and loss account 合并损益表consolidation 合并construction cost 营建成本construction revenue 营建收入contract 合同control account 统制账户copyright 版权corporation 公司cost 成本cost accounting 成本会计cost of labour 劳工成本cost of production 生产成本cost of manufacture 制造成本cost of sales 销货成本cost price 成本价格credit 贷方credit note 收款通知单creditor 债权人crossed check 横线支票current account 往来活期账户current asset 流动资产current liability 流动负债current profit and loss 本期损益debit 借方debt 债务debtor 债务人deed 契据deferred assets 递延资产deferred liabilities 递延负债delivery 交货delivery expense 送货费delivery order 出货单demand draft 即期汇票demand note 即期票据demurrage charge 延期费deposit 存款deposit slip 存款单depreciation 折旧direct cost 直接成本direct labour 直接人工director 董事discount 折扣discount on purchase 进货折扣discount on sale 销货折扣dishonoured check 退票dissolution 解散dividend 股利dividend payable 应付股利documentary bill 押汇汇票documents 单据double entry bookkeeping 复式簿记draft 汇票drawee 付款人drawer 出票人drawing 提款duplicate 副本duties and taxes 税捐earnings 业务收益endorser 背书人entertainment 交际费enterprise 企业equipment 设备estate 财产estimated cost 估计成本estimates 概算exchange 兑换exchange loss 兑换损失expenditure 经费expense 费用extension 延期face value 票面价值factor 代理商fair value 公平价值financial statement 财务报表financial year 财政年度finished goods 制成品finished parts 制成零件fixed asset 固定资产fixed cost 固定成本fixed deposit 定期存款fixed expense 固定费用foreman 工头franchise 专营权freight 运费funds 资金furniture and fixture 家俬及器具gain 利益general expense 总务费用general ledger 总分类账goods 货物goods in transit 在运货物goodwill 商誉government bonds 政府债券gross profit 毛利guarantee 保证guarantor 保证人idle time 停工时间import duty 进口税income 收入income tax 所得税income from joint venture 合营收益income from sale of assets 出售资产收入indirect cost 间接成本indirect expense 间接费用indirect labour 间接人工indorsement 背书installment 分期付款insurance 保险intangible asset 无形资产interest 利息interest rate 利率interest received 利息收入inter office account 内部往来intrinsic value 内在价值inventory 存货investment 投资investment income 投资收益invoice 发票item 项目job 工作job cost 工程成本joint venture 短期合伙journal 日记账labour 人工labour cost 人工成本land 土地lease 租约leasehold 租约ledger 分类账legal expense 律师费letter of credit 信用状liability 负债limited company 有限公司limited liability 有限负债limited partnership 有限合伙liquidation 清盘loan 借款long term liability 长期负债loss 损失loss on exchange 兑换损失machinery equipment 机器设备manufacturing expense 制造费用manufacturing cost 制造成本market price 市价materials 原村料material requisition 领料单medical fee 医药费merchandise 商品miscellaneous expense 杂项费用mortgage 抵押mortgagor 抵押人mortgagee 承押人movable property 动产net amount 净额net asset 资产净额net income 净收入net loss 净亏损net profit 纯利net value 净值notes 票据notes payable 应付票据notes receivable 应收票据opening stock 期初存货operating expense 营业费用order 订单organization expense 开办费original document 原始单据outlay 支出output 产量overdraft 透支opening stock 期初存货operating expense 营业费用order 订单organization expense 开办费original document 原始单据outlay 支出output 产量overdraft 透支quotation 报价rate 比率raw material 原料rebate 回扣receipt 收据receivable 应收款recoup 补偿redemption 偿还refund 退款remittance 汇款rent 租金repair 修理费reserve 准备residual value 剩余价值retailer 零售商returns 退货revenue 收入salary 薪金sales 销货sale return 销货退回sale discount 销货折扣salvage 残值sample fee 样品scrap 废料scrap value 残余价值securities 证券security 抵押品selling commission 销货佣金selling expense 销货费用selling price 售价share capital 股份share certificate 股票shareholder 股东short term loan 短期借款sole proprietorship 独资spare parts 配件standard cost 标准成本stock 存货stocktake 盘点stock sheet 存货表subsidies 补助金sundry expense 杂项费用supporting document 附表surplus 盈余suspense account 暂记账户taxable profit 可征税利润tax 税捐temporary payment 暂付款temporary receipt 暂收款time deposit 定期存款total 合计total cost 总成本trade creditor 进货客户trade debtor 销货客户trademark 商标transaction 交易transfer 转账transfer voucher 转账传票transportation 运输费travelling 差旅费trial balance 电子表格trust 信托turnover 营业额unappropriated surplus 未分配盈余unit cost 单位成本unlimited company 无限公司unlimited liability 无限责任unpaid dividend 未付股利valuation 估价value 价值vendor 卖主voucher 传票wage rate 工资率wage 工资wage allocation sheet 工资分配表warehouse receipt 仓库收据welfare expense 褔利费wear and tear 秏损work order 工作通知单year end 年结1、简化分批法每月发生的间接计入费用，先将其在基本生产成本二级账中，按成本项目分别累计起来，只有在有产品完工的那个月份，才对完工产品，按照其累计工时的比例分配间接计入费用，计算完工产品成本；而全部在产品应负担的间接计入费用，则以总数反映在基本成本二级账中，不进行分配，不分批计算。