会计英语中英文对照

会计英语词汇Accelerated Depreciation Method 计算折旧时，初期所提的折旧大于后期各年。

加速折旧法主要包括余额递减折旧法declining balance depreciation，双倍余额递减折旧法double declining balance depreciation，年限总额折旧法sum of the years' depreciationAccount 科目，帐户Account format 帐户式Account payable 应付帐款Account receivable 应收帐款Accounting cycle 会计循环，指按顺序进行记录，归类，汇总和编表的全过程。

在连续的会计期间周而复始的循环进行Accounting equation 会计等式：资产= 负债+ 业主权益Accounts receivable turnover 应收帐款周转率：一个时期的赊销净额/ 应收帐款平均余额Accrual basis accounting 应记制，债权发生制：以应收应付为计算基础，以确定本期收益与费用的一种方式。

凡应属本期的收益于费用，不论其款项是否以收付，均作为本期收益和费用处理。

Accrued dividend 应计股利Accrued expense 应记费用：指本期已经发生而尚未支付的各项费用。

Accrued revenue 应记收入Accumulated depreciation 累计折旧Acid-test ratio 酸性试验比率，企业速动资产与流动负债的比率，又称quick ratioAcquisition cost 购置成本Adjusted trial balance 调整后试算表，指已作调整分录但尚未作结账分录的试算表。

Adjusting entry 调整分录：在会计期末所做的分录，将会计期内因某些原因而未曾记录或未适当记录的会计事项予以记录入帐。

财务英语中英文对照表Aaccount 账户account payable 应付账款 accounting system 会计系统Accounting Principle Board （APB）（美国）会计准则委员会 accrual basis 权责发生制（应计制） accumulated depreciation 累计折旧 account FORMat 账户格式 accrue 应计accounting cycle 会计循环 accounts receivable 应收账款 accounts receivable turnover 应收账款周转率 accelerated depreciation 加速折旧adjusting entries 调整分录 adjustment 调整aging of accounts receivable 应收账款账龄分析法 allowance for bad debts 坏账准备 allowance for doubtful accounts 坏账准备 allowance for uncollectible 坏账准备 allowance method 备抵法allowance for depreciation 折旧备抵账户amortization 摊销 annual report 年度报告annuity 年金 assets 资产 audit 审计auditor ' s opini审on计意见书auditor 审计师 audit committee 审计委员会average collection period 平均收账期 AICPA 美国注册会计师协会APB Opinions 会计准则委员会意见书 balance 余额bad debt recoveries 坏账收回bad debts 坏账bad debts expense 坏账费用 balance sheet 资产负债表 balance sheet equation 资产负债表等式basket purchase 一揽子采购 betterment 改造投资，改造工程投资 bearer instrument 不记名票据bonds 债券 book of original entry 原始分录账簿book value 账面价值C capital 资本 capital stock certificate 股本证明书 cash basis 收付实现制（现金收付制） cash dividends 现金股利cash flow statement 现金流量表 carrying amount 账面价值 carrying value 账面价值 callable bonds 可赎债券，可提前兑回债券 call premium 提前兑回溢价 capital lease 资本租赁（指融资租赁）cash discounts 现金折扣 cash equivalents 现金等价物 capital improvement 资本改造支出capitalized 资本化 callable bonds 可赎债券，可提前兑回债券 call premium 提前兑回溢价 capital lease 资本租赁(指融资租赁) certified public accountant(CPA) 注册会计师 charge ①费用；②赊账，指赊欠而采用记账的方式；③留置权 chart of account 会计科目表 closing entries 结账分录closing the books 结账 classified balance sheet 分类资产负债表 compound interest 复利compound interest method 复利法 contingent liability 或有负债 contractual rate 合同比率convertible bonds 可兑换债券 coupon rate 息票利率 covenant 合同条款 common stock 普通股compound entry 复合分录 corporation 公司 cost of goods sold 销售成本 cost of sales 销售成本cost recovery 成本收回 compound entry 复合分录continuity convention 持续经营惯例 contra account 抵减账户 contra asset 抵减资产cost-benefit criterion 成本 -效益标准 compensating balances 补偿性存款额 conservatism 稳健性，保守性comparative financial statement 比较财务报表 consistency 一致性cost of goods available for sale 可供销售的商品成本 cost valuation 成本计价 consignment 寄销 copyright 版权creditor 债权人 credit 贷方 cross-referencing 对照检录cutoff error 截止错误，截账误差 current assets 流动资产current liabilities 流动负债 current ratio 流动比率current yield 本期收益率Ddata processing 数据处理过程days to collect account receivable 应收账款收回天数 debtor 债务人 depreciation 折旧 debit 借方deferred credit 递延贷项 deferred revenue 递延收入debenture 公司债券 debt-to-equity ratio 债务股本比 debt-to-total-assets ratio 债务全部资产比 deferred charges 递延费用depletion 折耗 depreciable value 应计折旧 depreciation schedule 折旧计划表 discount amortization 债券折价摊销discount on bonds 债券折价 discount rates 贴现率 disposal value 残值 double-entry system 复式记账系统 double-declining-balance depreciation （DDB）双倍余额递减法E earnings 收益（利润） economic life 经济寿命 effective-interest amortization 实际利率摊销法 effective interest rate 实际利率 entity 主体（会计主体） explicit transactions 明计交易 expenses费用 expenditures 支出F face amount 票面值 FASB Statement 财务会计委员会公告financial accounting 财务会计Financial Accounting Standards Board （FASB）（美国）财务会计准则委员会 fiscal year ①会计年度（财务年度）；②财政年度 financing lease 融资租赁法 finished goods inventory 产成品存货 fixed assets 固定资产 franchises 特许经营权，专营权 first-in, first-out（FIFO）先进先出F.O.B. destination 目的地抵岸价格 F.O.B. shipping point 起运点交货 Foreign Corrupt Practices Act 反国外行贿法案freight in 运入运费 freight out 运出运费 future value 将来值GGAAP 一般公认会计原则generally accepted accounting principles 一般公认会计原则general journal 普通日记账 general ledger 总分类账 general controls 一般控制going concern convention 持续经营惯例 goodwill 商誉 gross margin 毛利 gross margin percentage 毛利率 gross profit 毛利 gross profit percentage 毛利率 gross profit test 毛利测试法 gross sales 销售收入总额H holding gain 资产置存收益Iimplicit transactions 内含成本 imprest basis 定额备用金制implicit interest 隐含利息 imputed interest 推算利息imputed interest rate 推算利率 improvement 改造投资intangible assets 无形资产 independent opinion 独立意见书inventory 存货 income 利润(收益) income statement 利润表interim periods 期间International Accounting Standards Committee(IASC) 国际会计准则委员会 interest 利息interest-coverage ratio 利率保障系数interest period 利息期 interest rate 利率 inventory profit 存货利润，存货盈利 inventory shrinkage 库存损耗 inventory turnover 存货周转率 inward transportation 运入运费 inputcontrols 输入控制 internal control 内部控制J journal entry 日记账分录 journalizing 记录日记账Kkeying of entries 分录锁定last-in, first-out(LIFO) 后进先出 lease 租赁ledger 分类账 leasehold 租赁权 leasehold improvement 租赁资产改良投资 liabilities 负债limited liability 有限责任 line of credit 信用贷款之最高额度 LIFO increment 后进先出增量 LIFO layer 后进先出存货层次LIFO reserve 后进先出法准备 licenses 许可(证) long-lived assets 长期资产 long-term-debt-to - total-capital ratio 长期债务与总资本比 long-term liabilities 长期债务 lower-of-cost-or-market method(LCM) 成本与市价孰低M management reports 管理报告 management accounting 管理会计 matching 配比原则 materiality convention 重要性惯例 market rate 市价，市场利率，市场汇率 mortgage bond 抵押债券 multiple-step income statement 多步式利润表N notes payable 应付票据 net income 净利润 net book value 账面净值 net sales 销售净额 nominal interest rate 名义利率O open account ①未清账；②赊账，指赊购和记账交易 operating income 营业收益 operating profit 营业利润 operating cycle 营业周期operating statement 营业报表 operating lease 经营租赁other postretirement benefits 其它退休后保障 output controls 输出控制 owners ' equit所y 有者权益P patents 专利权 paid-in capital 投入资本（缴入股本） paid-in capital in excess of par value 超面值缴入股本 partnership 合伙企业 par value 股面价值，票面价值 pensions 养老金percentage of accounts receivable method 应收账款百分比法percentage of sales method 销售百分比法 period costs 期间费用 permanent account 永久账户 periodic inventory system 存货定期盘存制度 perpetual inventory system 存货永续盘存制度 physical count 实物盘点 plant assets 固定资产 P&L statement 损益表 posting 过账 pretax income 税前收益profitability evaluation 获利能力评估 privately accounting 企业会计 privately owned 私有公司 product costs 制造成本profit 利润 premium on bonds 债券溢价present value 现值 processing controls 过程控制 principal 本金 private placement 私募 promissory note 期票protective covenant 防护条款 public accounting 公共会计publicly owned 国有企业R raw material inventory 原材料存货 reliability 可靠性 recognition 确认 reinvested earnings 留存收益 results of operations 损益表 retained income 留存收益 revenue 收入 report FORMat 报告式 return on sales ratio 销售回报率 return on stockholders ' equ股ity东 ra权tio益回报率registered instrument 记名证券 replacement cost 重置成本retailer 零售商 reversing entries 回转分录 retail inventory method 零售价盘存法 retail method 零售法residual value 剩余价值S salvage value 残值 sales 销售额sales revenue 销售收入 scrap value 废料价值Securities and Exchange Commission (SEC) (美国)证券交易委员会 shareholders ' eq股ui东ty 权益 simple entry 简单分录single-step income statement 单步式利润表 simple interest 单利 sinking fund 偿债基金 sinking fund bonds 拥有偿债基金的债券 solvency 偿债能力 source document 原始凭证 sole proprietorship 独资企业 specific identification method 个别鉴定法 special journals 特种日记账 stated value 股本statement of financial condition 财务状况表 statement of financial position 财务状况表 stock certificate 股票凭证stockholders ' eq股ui东ty 权益 statement of cash flows 现金流量表 statement of earnings 收益表 statement of income 利润表 statement of income and retained income 损益和留存收益表 statement of operations 损益表 statement of retained income 留存收益表 statement of revenue and expenses 损益表 stated rate 名义利率 straight-line depreciation 直线折旧 subordinated debentures 次级贷款tangible assets 有形资产 T-account T-型账户 terminal value 终值 temporary accounts 临时账户 transaction 交易 trial balance 试算平衡表 trust indenture 信托契约 trademarks 商标U unearned revenue 未实现收入（预收账款）underwriters 承销商 unregistered instrument 未记名证券unsubordinated debenture 普通信用债券 unit depreciation 单件折旧 useful life 使用寿命W weighted-average cost 加权平均成本 wholesaler 批发商 working capital 营运资本working capital ratio 营运资本比率 working paper 工作表work sheet 工作底稿 work in process inventory 在制品write-down 减值Yyield to maturity 到期收益率，到期收益。

会计常用词汇中英文对照表一、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 incomeaccountant 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 specifictime periods ,typically one year（通常是一年)资产负债表：balance sheet 可以不大写b利润表：income statements (or statements of income)利润分配表：retained earnings现金流量表：cash flows二、负债类Liability短期负债Current liability短期借款Short-term borrowing应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应付账款Account payable预收账款Deposit received代销商品款Proxy sale goods revenue应付工资Accrued wages应付福利费Accrued welfarism应付股利Dividends payable应交税金Tax payable应交增值税value added tax payable进项税额Withholdings on VAT已交税金Paying tax转出未交增值税Unpaid VAT changeover减免税款Tax deduction销项税额Substituted money on VAT出口退税Tax reimbursement for export进项税额转出Changeover withnoldings on VAT出口抵减内销产品应纳税额Export deduct domestic sales goods tax 转出多交增值税Overpaid VAT changeover未交增值税Unpaid VAT应交营业税Business tax payable应交消费税Consumption tax payable应交资源税Resources tax payable应交所得税Income tax payable应交土地增值税Increment tax on land value payable应交城市维护建设税Tax for maintaining and building 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 and welfare 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 revenu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 adjustment会计账目用语对账单，结单statement of account往来账户，活期存款账户，流通账account current经常账户current account销货账account sales两人共有之银行账户joint account应收[未清]账款；未付账单，未结算账目outstanding account贷方账项credit account借方账项debtor accountaccount payable应收账account receivable新交易||新账new account未决账||老账old account现金账cash account流水账running account暂记账||未定账suspense account逾期账款，过期未付账款||延滞账overdue account||pastdue account 杂项账户sundry account详细账单||明细表detail account坏账bad account会计项目title of account会计薄||账薄account-book营业报告书||损益计算表account of business||business report 借贷细账||交验账account renderedaccount stated与... 银行开立一户头to open an account with与……继续交易，与……有账务往来to keep account with继续记账to keep account与……有交易to have an account with作成会计账||有往来账项to make out an account with清算||清理债务to make up an account与……停止交易to close one's account with结账to close an account请求付账to ask an account||to demand an account结清差额to balance the account with清算to settle an account||to liquidate an account||to square an account 审查账目||监查账目to audit an account检查账目to examine an account转入A的账户to charge the amount to A's accountto pay on account代理某人||为某人on one's account||on account of one为自己计算||独立账目on one's own account由某人收益并负风险on one's account and risk||for one's account and risk 由某人负担for one's account||for account of one按某人指示||列入某人账户by order and for account of one列入5月份账目for May account报账render an account会计: 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 sufficient funds/I/F/insufficient funds文字与数字不一致words and figures differ支票交换时间已过account closed更改处应加盖印章alterations require initials交换时间已过effects not cleared停止付款payment stopped支票毁损cheque mutilated国际会计术语英汉对照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 门面粉饰部门和人员的称谓1，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。

财务会计专业名词中英文对照(转载)-CCA 特许会计师cable transfer 电汇calculation 计算calculator 计算器calendar year 日历年度call ①期前偿还,期前兑回②催交股款③买方期权callable bond 可提前兑回债券callable preferred stock 可提前兑回优先股call loan 活期拆放贷款call option 股票购买期权call premium 提前兑回溢价call price 提前兑回价格call provision 提前兑回条款cancelable lease 可取消租约cancelled check 注销支票C & F 货价加运费C & I 货价加保险费capacity ①生产能力②偿债能力capacity cost 生产能力成本,经营能力成本capacity to borrow 借款能力capacity to contract 订约能力,订约资格capital 资本金,资本capital account 资本账户capital addition 资本增置capital allowance 资本减免capital and liabilities ratio 资本负债比率capital appreciation 资本升值capital asset 资本性资产capital asset pricing model 资本性资产计价模型capital authorized 额定资本,法定资本capital budget 资本预算capital cost 资本成本capital deficit 资本亏绌capital expenditure 资本支出capital gain 资本利得,资本收益capital impairment 资本减损capital intensive 资本密集capital investment 资本投资capital investment appraisal 资本投资评价capitalization 资本化capitalization of earnings 收益资本化capitalization of interest 利息资本化capitalized value 资本化价值capital lease 资本租赁capital leverage 资本杠杆作用capital loss 资本损失capital maintenance concept 资本保持概念,资本维护概念capital market 资本市场capital market line 资本市场贝塔风险线capital outlay 资本支出capital-output ratio 资本产值比率capital paid-in 实缴股本,投入股本capital rationing 资本分配capital reorganization 资本改组capital reserve 资本公积金capital return 资本收益率,投资回收率capital stock 股本capital stock outstanding 发行股本,流通在外股本capital stock premium 股本溢价capital stock subscriptions 认购股本capital structure 股本结构capital structure decision 资本结构决策capital surplus 资本盈余capital turnover 资本周转率capital verification 资本验证,验资CAPM 资本性资产计价模型carried interest 附带权益carry back 结转前期扣减,移前扣减carrying cost 置存成本,储存成本carrying value ①置存价值②抵押品价值carry over ①结转下期扣减,移后扣减②结转库存,滚存量CASB 成本会计准则委员会cash ①现金②兑现cashability 变现能力cash account 现金账户cash asset 现金资产cash audit 现金审计cash basis accounting 现金收付制会计,收付实现制会计cash bonus 现金红利cash break-even analysis 现金损益分界分析cash budget 现金预算cash cow 现金母牛cash deficit 现金亏绌cash disbursement journal 现金支出日记账cash discount 现金折扣cash dividend 现金股利cash equivalent 现金等价物cash equivalent value 现金等值cash flow ①现金流转②现金流量cash flow statement 现金流转表,现金流量表cash-flow to capital-expenditure ratio 现金流量对资本支出比率cash-flow to total-debt ratio 现金流量对负债总额比率cash forecast 现金预测cashier 出纳员cashier,s check 银行本票cash in transit 在途现金cash journal 现金日记账cash on delivery 货到付现cash on hand 库存现金cash position 现金状况,现金头寸cash receipts journal 现金收入日记账cash records 现金记录cash sale 现金销售cash shortages and overages 现金缺溢cash statement 现金报表cash turnover ratio 现金周转率cash with order 现金订货,订货现金casting 加总,合计casual audit 临时审计CBA 成本效益分析CCA 现时成本会计CD 存款单ceiling 最高限额ceiling price 最高限价central bank 中央银行centralization 集中经营,集权certainty 确定性certainty decision 确定性决策certainty equivalent 确定等值certainty equivalent coefficient 确定等值系数certificate of capital verification 验资证明书certificate of deposit 存款单certificate of incorporation 公司登记执照,公司注册证书certificate of indebtedness 借据certificate of protest 拒付证明书certified accountant 注册会计师certified check 保付支票certified data processor 注册数据处理师certified financial planners 注册财务计划师certified financial statement 已审核财务报表,已审核会计报表certified information system auditor 注册信息系统审计师certified internal auditor 注册内部审计师certified management accountant 注册管理会计师certified public accountant 注册公共会计师certifying officer 签付员chain discount 连锁折扣chain liquidation 连续清算chairman of the board of director 董事长chairman,s report 董事长报告change fund 找零备用金changing prices accounting 物价变动会计charge ①费用②借记,借项③赊账④留置权charge account 赊账,赊账账户charge and discharge statement 信托财产(或遗产)收支报表charge card 付款卡charge off 注销charge sale 赊销charter 执照,许可证chartered accountant 特许会计师chartered financial analyst 特许财务分析师charted financial consultant 特许财务咨询师,特许财务顾问chartist 图表分析专家chart of accounts 账户分类表,会计科目表chattel 动产chattel mortgage 动产抵押check ①支票②检查,核对check and balance system 制约平衡制度,制衡制度check cleaning 支票交换checking account 支票账户,活期存款账户check register 支票登记簿check verification 支票验证chief accountant 总会计,会计主任chief auditor 总审计,审计主任chief cashier 总出纳,出纳主任chief financial officer 财务总裁,财务总经理CHIPS 票据交换所银行内部支付系统chronological book 序时账簿CIF 到岸价格circularization 发函询证circulating asset 流动资产circulating capital 流动资本,流动资金claim 索赔classification of accounts 账户分类表classification of assets 资产分类classification of liabilities 负债分类classification of stockholders, equity 股东产权分类classified common stock 分类普通股classified trial balance 分类试算表claw back 追回税款clean ①不附带保留条件②不附其他单据③不附利息clean bill of exchange 光票汇票clean letter of credit 光票信用证clearance ①结关,报关②票据交换,清算③清仓clearance agent 报关结算代理商clearance sale 清仓减价销售clearing ①票据交换②结算clearing account ①暂记账户,过渡账户②票据交换往来账户clearing house 票据交换所clear-up cause 清理条款clerical error 笔误,记账错误clerk 办事员,职员client 客户,委托人closed account 已结账账户closed-end mutual fund 固定股份互助基金投资公司closely-held company 不公共招股公司closely-held corporation 不公共招股公司closing ①结账②收盘closing adjustment 结账调整,决算调整closing balance 期末余额closing date 结账日期,截止日期closing entry 结账分录closing price 收盘价格closing trial balance 结账试算表CM 贡献毛利,贡献毛益CMA 注册管理会计师CML 资本市场贝塔风险线COBOL 普通商业用语code ①代号,代码②法规,守则Code of Professional Ethics 《职业道德守则》coding 编码coding clerk 编码员coding of accounts 账户编码co-financing 共同融资coin 硬币coinsurance clause 共同保险条款collateral 抵押品,担保品collateral bond 抵押品担保债券,动产担保债券collateral loan 抵押品担保贷款collectibles 收藏物collection agency 收账代理商collection period 收款期collective policy 收账政策collusion 串通舞弊columnar journal 多栏式日记账combination 企业合并combined financial statement 合并财务报表,合并会计报表combined journal and ledger 合并日记分类账,日记总账comfort letter 安慰信函commercial bank 商业银行commercial bill 商业汇票commercial credit 商业信用commercial law 商法commercial paper ①商业票据②流通票据commission 佣金,手续费commitment ①承诺付款②承诺贷款commitment fee 承诺费commodity 商品,货物commodity exchange 商品交易所Common Business Oriented Language 普通商业语言common cost 共同成本common dollar 等值美元common-size statement 共同尺度报表common stock 普通股common stock equivalent 等同普通股Common Stock Index 普通股股票价格指数community of interest 共同权益,共同权益集团commuted value 折算价值company 公司company director 公司董事长company finance 公司财务company law 公司法company reserve 公司公积金company tax 公司税comparability 可比性comparative accounting 比较会计,比较会计学comparative statement 比较财务报表,比较会计报表compensating balance 补偿性存款额,存货抵销余额compensating errors 抵销性错误compensation ①报酬②补偿,赔偿compensatory stock option 补偿性购股权competitive bidding 竞争性投标compilation of financial statement 编辑财务报表,编辑会计报表complete audit 全部审计complete cycle costs 全部周期成本completed contract method 全部完工法complete transaction 完整经济业务complex capital structure 复杂资本结构complex information processing 复杂信息处理compliance audit 符合规章审计compliance test 符合规章抽查,符合性抽查composite break-even point 综合损益分界点composite depreciation 综合折旧composition 偿债协议,债务和解compound amount of 1 dollar 1元的复利终值,1元的本利和compound discount 复贴现,复折现compound entry 复合分录compound interest 复利compound interest method of depreciation 复利折旧法compound value 复利值comprehensive audit 综合审计comprehensive budget 综合预算comprehensive income 综合收益comptroller 审计长,主计长Comptroller General 总审计长compulsory audit 强制审计compulsory liquidation 强制清算COMPUSTAT 电子计算机会计数据库computed price 推算价格computer 电子计算机computer-aided audit 电子计算机辅助审计computer-aided financial management 电子计算机辅助财务管理computer conferencing 电子计算机会议computer fraud 电子计算机舞弊computerized accounting 电算会计化computer network 电子计算机网络,电子计算机互联网络computer software 电子计算机软件concealment 隐瞒,匿报concept 概念conceptual framework 概念构架,概念体系concern 企业,商号concession ①特许,特许权②折让,优惠condensed balance sheet 简明资产负债表condensed income statement 简明损益表conditional acceptance 附加条件承兑conditional bond 附条件债券confidential information 机密信息,机密资料confirmation letter 询证信函,查证信函confirmed letter of credit 保兑信用证confiscated goods 没收货物,充公货物confiscation 没收,充公conflict of interest 公私利益冲突,借公营私conglomerate combination 跨行业企业合并conglomerate company 跨行业公司,集团公司conglomerate financial statement 集团公司财务报表,集团公司会计报表conservatism ①保守性②稳健性consignment 寄销,寄托consignment account 寄销账户consistency 一致性consolidated financial statement 合并财务报表,合并会计报表consolidation 创立合并consolidation goodwill 合并商誉consortium 国际财团,国际银团consortium project 国际财团投资项目constant price 不变价格constant purchase power accounting 不变购买力会计constituent company 子公司,成员公司construction contract accounting 建筑合同会计construction work in process 在建工程constructive dividend 推定股利constructive fraud 推定欺诈constructive receipt 推定收入consular invoice 领事签证发货票consultant 咨询师,顾问consultant fee 咨询费Consultative Committee of Accounting Bodies 会计团体协商委员会consumed cost 耗用成本Consumer Price Index 消费品物价指数Continental European accounting 欧洲大陆会计contingency 意外事项,或有事项contingency account 意外准备账户contingency financial plan 应急财务计划contingent gain 或有收益,或有利得contingent loss 或有损失continuing account 连续账户,结转账户continuing appropriation 连续拨款,连续经费continuing investment 连续投资continuing professional education 专业进修教育,专业连续教育continuing security 连续担保continuity postulate 连续经营假设continuous audit 连续审计continuous budget 连续预算,滚动预算continuous inventory 连续盘存contra account 抵销账户contract 合同contract labor 合同工contractor ①定约人②承包商contract price 合同价格contra entry 对销分录contributed capital 实缴股本contributed capital in excess of par value 实缴股本的股票溢价contribution ①缴入股本②分担费用③贡献毛利④捐献,捐款contribution approach to pricing 贡献毛利法定价contribution margin 献毛益,贡献毛利contribution margin income statement 贡献毛利损益表contribution margin ratio 贡献毛利率contributory pension plan 分担退休金计划control ①控制②管制control account 统制(统驭)账户controllable cost 可控制成本controlled accounts 被统制账户controlled company 受控公司,子公司controller 会计长,主计长controlling company 控制公司controlling-company accounting 控制公司会计controlling interest 控制股权,多数股权convention 惯例,常规conventional accounting 常规会计conventional costing 常规成本计算法conventional income statement 常规损益表conversion ①兑换②换算,折算conversion price 兑换价格conversion rate 兑换率,折算率convertible bond 可兑换债券convertible preferred stock 可兑换优先股conveyance 转让,转让证书cook 窜改账目cooked books 假账coownership company 共有公司coownership of property 共有财产copyright 版权copyright royalty 稿费,版税corporate accounting 公司会计corporate bond 公司债券corporate charter 公司执照corporate finance 公司财务corporate joint venture 合资经营公司,合资公司corporate raider 公司侵夺者corporate readjustment 公司账务重新调整corporate reorganization 公司重组,公司改组Corporate Report 《公司报告》corporate risk 公司风险corporation 公司,股份公司corpus 本金correcting entry 更正分录correspondent ①客户,往来商号②代理银行corruption 贿赂,行贿cost ①成本②耗费,花费cost absorption 成本摊配,成本转并cost accountant 成本会计师cost accounting 成本会计Cost Accounting Standards 《成本会计准则》cost accounts 成本账户cost allocation 成本分摊,成本分配cost analysis 成本分析cost and freight 货价加运费价格cost and insurance 货价加保险费价格cost audit 成本审计cost basis 成本基准cost-benefit analysis 成本效益分析cost center 成本中心cost classification 成本分类cost control 成本控制cost distribution 成本分摊,成本分配cost flow 成本流转costing 成本计算法cost, insurance and freight 到岸价格cost ledger 成本分类账cost object 成本对象cost of capital 资本成本cost of goods manufactured 制造成本,半成品成本cost of good sold 销货成本cost of living adjustment 按生活费用调整cost of sales 销货成本cost or market, whichever is lower 成本与市价孰低法cost-plus pricing 成本加成计价法cost principle 成本原则cost records 成本记录cost report 成本报告cost sheet 成本单,成本计算单cost variance analysis 成本差异分析cost-volume-profit analysis 成本—销量—利润分析counterfeit money 伪造货币countermand 止付,挂失countersign 会签coupon 息票coupon bond 息票债券Court of Bankruptcy 破产法院covenant 保证条款cover ①弥补,抵偿②保证金,抵押财产③补进coverage ①保额②偿债准备金,偿债能力coverage ratio 偿债能力比率covered interest arbitrage 套息交易CPA 注册公共会计师CPA examination 注册公共会计师职称考试CPA firm 注册公共会计师事务所credit ①贷方②贷记③信用,信贷④抵免credit account 赊账,赊账账户credit agency 信用调查机构,征信所credit analysis 信用分析credit balance 贷方余额credit card 信用卡credit control 信用控制credit guarantee 信用保证,信用担保credit line 贷款限额,信贷额度credit memorandum 贷方通知单creditor 债权人creditors, equity 债权人产权creditors, ledger 债权人分类账,应付账款分类账credit policy 信用政策credit rating 评定信用等级credit risk 信贷风险credit sale 赊销credit terms 信用条件criminal liability 刑事责任critical path accounting 关键路径会计critical path method 关键路径法cross check 交互核对crossed check 横线支票,划线支票cross rate (of exchange) 交叉汇率,套汇汇率cross-reference (index) 对照索引cum dividend 附有股利cum rights 附权,附认购新股权cumulative preferred stock 累积优先股cumulative voting 累积投票权currency 通货,货币currency depreciation 货币贬值currency exchange 货币兑换,货币互换current ①流动的②本期的current account ①活期存款账户②往来账户current asset 流动资产current asset turnover 流动资产周转率current cost 现时成本current cost account 现时成本会计current cost income 现时成本收益current expense ①本期费用②经常费用current liability 流动负债current rate method 现时汇率法current ratio 流动比率current replacement cost 现时重置成本current return 本期收益率current value ①现时价值②现值custodial accounting 保管会计custodial responsibility 保管责任custom 惯例,商业惯例customer,s advance 客户预付款customer,s ledger 客户分类账customs declaration 报关单customs duty 关税customs office 海关cutoff 截止,截账cutoff date 截止日期,截账日期cutoff rate (of return) 投资项目取舍收益率cutoff test 截止抽查,截账抽查cycle count 循环查点。

会计专业英语中英文科目对照表一、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 equivalent外埠存款Other city Cash in bank 银行本票Cashiers cheque银行汇票Bank draft信用卡Credit card信用证保证金L/C Guarantee deposits存出投资款Refundable deposits短期投资Short-term investments股票Short-term investments - stock债券Short-term investments -corporate bonds基金Short-term investments -corporate funds其他Short-term investments - other短期投资跌价准备Short-terminvestments 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存货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Bcreditors 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Erectingequipment-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、负债类Liability短期负债Current liability短期借款Short-term borrowing应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应付账款Account payable预收账款Deposit received代销商品款Proxy sale goods revenue应付工资Accrued wages应付福利费Accrued welfarism应付股利Dividends payable应交税金Tax payable应交增值税value added tax payable进项税额Withholdings on VAT已交税金Paying tax转出未交增值税Unpaid VAT changeover减免税款Tax deduction销项税额Substituted money on VAT出口退税Tax reimbursement for export进项税额转出Changeover withnoldings on VAT出口抵减内销产品应纳税额Export deduct domestic sales goods tax转出多交增值税Overpaid VAT changeover未交增值税Unpaid VAT应交营业税Business tax payable应交消费税Consumption tax payable应交资源税Resources tax payable应交所得税Income tax payable应交土地增值税Increment tax on land value payable应交城市维护建设税Tax for maintaining and building 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 plate tax(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Capital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 and welfare 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 to assets(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 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Transpotation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 adjustment。

财务英语中英文对照表Aaccount 账户account payable 应付账款accounting system 会计系统Accounting Principle Board (APB) （美国）会计准则委员会accrual basis 权责发生制（应计制）accumulated depreciation 累计折旧account FORMat 账户格式accrue 应计accounting cycle 会计循环accounts receivable 应收账款accounts receivable turnover 应收账款周转率accelerated depreciation 加速折旧adjusting entries 调整分录adjustment 调整aging of accounts receivable 应收账款账龄分析法allowance for bad debts 坏账准备allowance for doubtful accounts 坏账准备allowance for uncollectible 坏账准备allowance method 备抵法allowance for depreciation 折旧备抵账户amortization 摊销annual report 年度报告annuity 年金assets 资产audit 审计auditor’s opinion 审计意见书auditor 审计师audit mittee 审计委员会average collection period 平均收账期AICPA 美国注册会计师协会APB Opinions 会计准则委员会意见书Bbalance 余额bad debt recoveries 坏账收回bad debts 坏账bad debts expense 坏账费用balance sheet 资产负债表balance sheet equation 资产负债表等式basket purchase 一揽子采购betterment 改造投资，改造工程投资bearer instrument 不记名票据bonds 债券book of original entry 原始分录账簿book value 账面价值Ccapital 资本capital stock certificate 股本证明书cash basis 收付实现制（现金收付制）cash dividends 现金股利cash flow statement 现金流量表carrying amount 账面价值carrying value 账面价值callable bonds 可赎债券，可提前兑回债券call premium 提前兑回溢价capital lease 资本租赁（指融资租赁）cash discounts 现金折扣cash equivalents 现金等价物capital improvement 资本改造支出capitalized 资本化callable bonds 可赎债券，可提前兑回债券call premium 提前兑回溢价capital lease 资本租赁（指融资租赁）certified public accountant(CPA) 注册会计师charge ①费用；②赊账，指赊欠而采用记账的方式；③留置权chart of account 会计科目表closing entries 结账分录closing the books 结账classified balance sheet 分类资产负债表pound interest 复利pound interest method 复利法contingent liability 或有负债contractual rate 合同比率convertible bonds 可兑换债券coupon rate 息票利率covenant 合同条款mon stock 普通股pound entry 复合分录corporation 公司cost of goods sold 销售成本cost of sales 销售成本cost recovery 成本收回pound entry 复合分录continuity convention 持续经营惯例contra account 抵减账户contra asset 抵减资产cost-benefit criterion 成本-效益标准pensating balances 补偿性存款额conservatism 稳健性，保守性parative financial statement 比较财务报表consistency 一致性cost of goods available for sale可供销售的商品成本cost valuation 成本计价consignment 寄销copyright 版权creditor 债权人credit 贷方cross-referencing 对照检录cutoff error 截止错误，截账误差current assets 流动资产current liabilities 流动负债current ratio 流动比率current yield 本期收益率Ddata processing 数据处理过程days to collect account receivable 应收账款收回天数debtor 债务人depreciation 折旧debit 借方deferred credit 递延贷项deferred revenue 递延收入debenture 公司债券debt-to-equity ratio 债务股本比debt-to-total-assets ratio 债务全部资产比deferred charges 递延费用depletion 折耗depreciable value 应计折旧depreciation schedule 折旧计划表discount amortization 债券折价摊销discount on bonds 债券折价discount rates 贴现率disposal value 残值double-entry system 复式记账系统double-declining-balance depreciation (DDB) 双倍余额递减法Eearnings 收益（利润）economic life 经济寿命effective-interest amortization 实际利率摊销法effective interest rate 实际利率entity 主体（会计主体）explicit transactions 明计交易expenses费用expenditures 支出Fface amount 票面值FASB Statement 财务会计委员会公告financial accounting 财务会计Financial Accounting Standards Board (FASB) （美国）财务会计准则委员会fiscal year ①会计年度（财务年度）；②财政年度financing lease 融资租赁法finished goods inventory 产成品存货fixed assets 固定资产franchises 特许经营权，专营权first-in, first-out(FIFO) 先进先出F.O.B. destination目的地抵岸价格F.O.B. shipping point起运点交货Foreign Corrupt Practices Act 反国外行贿法案freight in 运入运费freight out 运出运费future value 将来值GGAAP 一般公认会计原则generally accepted accounting principles 一般公认会计原则general journal 普通日记账general ledger 总分类账general controls 一般控制going concern convention 持续经营惯例goodwill 商誉gross margin 毛利gross margin percentage 毛利率gross profit毛利gross profit percentage 毛利率gross profit test 毛利测试法gross sales 销售收入总额Hholding gain 资产置存收益Iimplicit transactions 内含成本imprest basis 定额备用金制implicit interest 隐含利息imputed interest 推算利息imputed interest rate 推算利率improvement 改造投资intangible assets 无形资产independent opinion 独立意见书inventory 存货ine 利润（收益）ine statement利润表interim periods 期间International Accounting Standards mittee(IASC)国际会计准则委员会interest 利息interest-coverage ratio 利率保障系数interest period 利息期interest rate 利率inventory profit 存货利润，存货盈利inventory shrinkage 库存损耗inventory turnover 存货周转率inward transportation 运入运费input controls 输入控制internal control 内部控制Jjournal entry 日记账分录journalizing 记录日记账Kkeying of entries 分录锁定Llast-in, first-out(LIFO) 后进先出lease 租赁ledger 分类账leasehold 租赁权leasehold improvement 租赁资产改良投资liabilities负债limited liability 有限责任line of credit 信用贷款之最高额度LIFO increment 后进先出增量LIFO layer后进先出存货层次LIFO reserve 后进先出法准备licenses 许可（证）long-lived assets 长期资产long-term-debt-to - total-capital ratio 长期债务与总资本比long-term liabilities 长期债务lower-of-cost-or-market method(LCM) 成本与市价孰低Mmanagement reports 管理报告management accounting 管理会计matching 配比原则materiality convention 重要性惯例market rate 市价，市场利率，市场汇率mortgage bond 抵押债券multiple-step ine statement 多步式利润表Nnotes payable 应付票据net ine 净利润net book value 账面净值net sales 销售净额nominal interest rate 名义利率Oopen account ①未清账；②赊账，指赊购和记账交易operating ine 营业收益operating profit营业利润operating cycle 营业周期operating statement 营业报表operating lease 经营租赁other postretirement benefits 其它退休后保障output controls 输出控制owners’ equity 所有者权益Ppatents 专利权paid-in capital 投入资本（缴入股本）paid-in capital in excess of par value 超面值缴入股本partnership 合伙企业par value 股面价值，票面价值pensions 养老金percentage of accounts receivable method 应收账款百分比法percentage of sales method 销售百分比法period costs 期间费用permanent account 永久账户periodic inventory system 存货定期盘存制度perpetual inventory system 存货永续盘存制度physical count 实物盘点plant assets 固定资产P&L statement 损益表posting 过账pretax ine 税前收益profitability evaluation 获利能力评估privately accounting 企业会计privately owned 私有公司product costs 制造成本profit 利润premium on bonds 债券溢价present value 现值processing controls 过程控制principal 本金private placement 私募promissory note 期票protective covenant 防护条款public accounting 公共会计publicly owned 国有企业Rraw material inventory 原材料存货reliability 可靠性recognition 确认reinvested earnings 留存收益results of operations 损益表retained ine留存收益revenue 收入report FORMat 报告式return on sales ratio 销售回报率return on stockholders’ equity ratio 股东权益回报率registered instrument 记名证券replacement cost 重置成本retailer 零售商reversing entries 回转分录retail inventory method 零售价盘存法retail method 零售法residual value 剩余价值Ssalvage value 残值sales 销售额sales revenue 销售收入scrap value 废料价值Securities and Exchange mission (SEC)（美国）证券交易委员会shareholders’ equity 股东权益simple entry 简单分录single-step ine statement 单步式利润表simple interest 单利sinking fund 偿债基金sinking fund bonds 拥有偿债基金的债券solvency 偿债能力source document 原始凭证sole proprietorship 独资企业specific identification method 个别鉴定法special journals 特种日记账stated value 股本statement of financial condition 财务状况表statement of financial position 财务状况表stock certificate 股票凭证stockholders’ eq uity 股东权益statement of cash flows 现金流量表statement of earnings 收益表statement of ine 利润表statement of ine and retained ine 损益和留存收益表statement of operations 损益表statement of retained ine 留存收益表statement of revenue and expenses 损益表stated rate 名义利率straight-line depreciation 直线折旧subordinated debentures 次级贷款Ttangible assets 有形资产T-account T-型账户terminal value 终值temporary accounts 临时账户transaction 交易trial balance 试算平衡表trust indenture 信托契约trademarks 商标Uunearned revenue 未实现收入（预收账款）underwriters 承销商unregistered instrument 未记名证券unsubordinated debenture普通信用债券unit depreciation 单件折旧useful life 使用寿命Wweighted-average cost 加权平均成本wholesaler 批发商working capital 营运资本working capital ratio 营运资本比率working paper 工作表work sheet 工作底稿work in process inventory 在制品write-down 减值Yyield to maturity到期收益率，到期收益。

会计英语第一章Exercises1-1The following selected transactions were completed by Castle Delivery Service during November:(1)Received cash from owner as investment ,$2,000.(2)Paid advertising expense ,$500.(3)Purchased supplies of gas and oil for cash , $750.(4)Received cash from cash customers $2,500.(5)Paid creditors on account $480.(6)Paid cash to owner for personal use ,$600.Indicate the effect of each transactions on the accounting equation by a check mark listing theTranslation:1-1下列交易事项挑选自Castle Delivery Service公司十一月份的交易：（1）收到投资者现在投资2000美元（2）支付广告费500美元（3）现在购买汽和油，750美元（4）从购买者收到现金收入2500美元（5）偿还债权人借款480美元（6）支付现金给所有者作为个人用途600美元1-2Foreman Corporation, engaged in a service business , completed the following selected transactions during the period:1)Added additional investment, receiving cash2)Purchased supplies on account3)Returned defective supplies purchased on account and not yet paid for4)Received cash as a refund from the erroneous overpayment of an expense5)Charged customers for services sold on account6)Paid salary expense7)Paid a creditor on account8)Received cash on account from charge customer9)Paid cash for the owner’s personal use10)Determined the amount of supplies used during the monthTranslation :Foreman是一家从事服务行业的公司，以下是该公司在一段时间内的交易事项。

会计英语词汇h a n中英文对照(总9页)--本页仅作为文档封面，使用时请直接删除即可--会计词汇中英文对照Accounts Payable 应付账款Accounts Receivable 应收账款Accruals 权责发生额Adjusting Entries 调整分录Administrative Expenses 行政开支Advertising Expenses 广告费用Aging of Accounts Receivable 应收账款到期时间表Assets 资产Auditing 审计Authorized Stock 核准股本Average Cost Method 平均成本法 ( 库存 )Bad Debts Expense 坏账费用Balance Sheets 资产平衡表Bank Accounts 银行账户Bank Service Charge 银行服务费用Bank Sta tem ents 银行报表Bearer Bonds 无记名债券Bond Certificates 债券证书Bond Indenture 债券契约Bonding, Employee 雇员担保保险Bonds Payable 应付债券Bonus 奖金津贴Book Value 账面价值Bookkeeping 簿记Break-even Point 盈亏平衡点Budget 预算Buildings 建筑物By-laws 公司规章Calendar Year 公历年Call Price 赎回价格Callable Bonds 可赎回债券Canceled Check 被取消的支票Capital 资本Capital Leases 资本租赁Carrying Value 库存账面价值Cash 现金Cash-basis Accounting 收付实现制Cash Equivalents 现金等价物Cash Receipts 现金收入Chart of Accounts 会计科目表Charter for Corporations 公司宪章Check Register 支票登记簿Checks 支票Closing Entries 结账分录Collection 收款Common Stock 普通股Compound Interest 复利Consigned Goods 寄售货物Consolidated Financial Statements 合并财务报表 Contingent Liabilities 或有负债Contribution Margin 边际收益贡献Controlling Interest 控股权益Convertible Bonds 可转换公司债券Copyrights 版权Cost Accounting 成本会计Cash Flow 现金流量Collateral 抵押品Cost of Capital 资本成本Cost of Goods Sold 销货成本Cost-volume-profit Analysis (CVP) 成本数量利润分析 Credit Cards 信用卡Crediting 贷记Creditors 债权人Cross-footing 交叉计算Cumulative Dividend 累积股息Current Assets 流动资产Current Liabilities 短期负债Debenture Bonds 信用债券 ( 无抵押担保 )Debiting 借记Declaration Date 宣布支付股息日Deferred Revenue 递延收入Deficit 赤字Depletion 折耗Deposits in Transit 在途存款Depreciation 折旧Direct Labor 直接人工成本Dividends 股息Double-entry System 复式计帐制Drawings 提款Earnings 盈利Effective-interest Method 实际利息法Employees 雇员Equipment 设备Equity 资本权益Expenses 费用Face Value 票面价值Factory Overhead 工厂管理费用Fair Value 公允价值Federal Unemployment Taxes 联邦失业保障税FICA (Federal Insurance Contribution Acts)Taxes 美国联邦保险税Financial Accounting Standards Board (FASB) 财务会计准则委员会Financial Statements 财务报表Financing Activities 筹资行为Finished Goods 制成品First-in, First-out Method (FIFO) 先进先出法 ( 存货 )Fiscal Year 财政年度Fixed Assets 固定资产Footing 合计Fraud 欺诈行为Freight Costs 运费Fringe Benefits 附带福利General Journal 普通日记账General Ledgers 总账Generally Accepted Accounting Principles (GAAP) 通用会计准则 Going Concern 持续经营企业Goodwill 商誉Gross Profit 毛利Income Statements 收益表Income Taxes 所得税Intangible Assets 无形资产Interest 利息Internal Control 内部控制Internal Rate of Return 内部收益率Inventory 存货Investment 投资Journals 流水账Labor 劳工Last-in, First-out Method (LIFO) 后进先出法 ( 存货 )Liabilities 负债Licenses 执照Limited Liability Companies 有限责任公司Limited Partners 有限责任合伙人Liquidation 清盘Liquidity Ratios 流动资金比率Long-term Liabilities 长期负债Losses on Investments 投资亏损Lower of Cost or Market (LCM) 取成本或市场价较低者Management 管理层Manufacturing Operations 制造业务Market Value 市场价格Marketing 市场营销Matching Principle 收支对应原则Maturity Date 到期日Medicare 美国医疗保障制度Merchandise Inventory 商品库存Mortgage 抵押贷款Mutual Funds 互助基金NASDAQ (National Ass ociation of Security Dealers ‘Automation Quotations) 纳斯达克( 全国证券交易商协会自动报价系统 )Net Income 净收入Net Loss 净亏损Net Present Value 净现值New York Stock Exchange (NYSE) 纽约证券交易所Not-for-profit Organizations 非盈利组织Notes Payable 应付票据Notes Receivable 应收票据NSF Check 存款不足支票Obsolescence 陈废Operating Activities 经营活动Operating Expenses 营业支出Operating Leases 经营性租赁Opportunity Cost 机会成本Outstanding Checks 未付款的支票Overhead 经常性管理开支Owner's Capital 业主资本Paid-in Capital 实收资本Parent Company母公司Partnerships 合伙企业Patents 专利权Payee 收款人Payroll 工资名单Pension Funds 退休金基金Percentage-of-completion Method 完工百分率法Periodic Inventory Systems 定期盘存制度Permanent Accounts 永久性账户Perpetual Inventory Systems 永续盘存制度Petty Cash 零用金Plant Assets 工厂资产Posting 记账Preferred Stock 优先股Premium: on Bonds 债券溢价Prepaid Expenses 预付费用Price-Earnings (P-E) Ratio 市盈率Process Cost Systems 分步成本制度Profit Margin 利润率Property, Plant, and Equipment (PPE) 物业，工厂及设备 Proprietorships 独资经营Ratio Analysis 比率分析Raw Materials 原材料Real Estate 房地产Record Date 股票所有人登记日期Redemption Price 回购价格Research and Development (R&D) Costs 研发费用Residual Value 剩余价值Retailers 零售商Retained Earnings 留成收益Return on Investment (ROI) 投资回报率Revenues 收入Salaries 薪水Sales 销售额Sales Tax 销售税Salvage Value 残值Securities 证券Selling Expenses 销售费用Serial Bonds 分期偿还债券Shareholder's Equity 股东权益Short-term Investments 短期投资Sinking Funds 偿债基金Social Security Taxes 社会保障税State Unemployment Taxes 州失业保障税Stock Splits 股票分股Straight-line Amortization Method 直线摊销法 Subsidiary Company 子公司Sunk Cost 沉没成本Suppliers 供应商Supply Chain 供应链Temporary Accounts 暂记账户Term Bonds 定期债券Time Value of Money 货币时间价值Trademarks 商标Transactions 交易Treasurer 财务主管Treasury Stock 库存股份Trial Balance 试算表Trustee 受托管理人Unearned Revenue 预收收入Unit Production Costs 单位生产成本Unlimited Liability 无限责任Useful Life of Assets 资产使用寿命Variable Costs 可变成本Vouchers 凭单Wages Payable 应付工资Weighted-average Method 加权平均法Wholesalers 批发商Work in Process 在制品Working Capital 周转资金11。

会计英语术语中英文对照会计是一门重要的商业领域，涉及到许多专业术语。

对于许多学习会计的人来说，掌握这些术语之间的英文对照是至关重要的。

本文将为您提供一些常见的会计英语术语及其中英文对照。

1. 会计基础术语•Assets（资产）•Liabilities（负债）•Equity（股权）•Revenue（收入）•Expenses（费用）•Net Income（净收入）•Gross Income（毛收入）•Profit（利润）•Loss（亏损）•Balance Sheet（资产负债表）•Income Statement（利润表）•Cash Flow Statement（现金流量表）•Statement of Retned Earnings（留存收益表）2. 资产类•Current Assets（流动资产）•Fixed Assets（固定资产）•Intangible Assets（无形资产）•Cash（现金）•Accounts Receivable（应收账款）•Inventory（库存）•Prepd Expenses（预付费用）•Property, Plant, and Equipment（房地产、厂房和设备）3. 负债类•Current Liabilities（流动负债）•Long-term Liabilities（长期负债）•Accounts Payable（应付账款）•Notes Payable（应付票据）•Accrued Expenses（应计费用）•Deferred Revenues（预收收入）•Bonds Payable（应付债券）4. 股权类•Common Stock（普通股）•Preferred Stock（优先股）•Retned Earnings（留存收益）•Dividends（股息）•Treasury Stock（库存股）5. 收入类•Sales（销售额）•Revenue（收入）•Sales Revenue（销售收入）•Service Revenue（服务收入）•Interest Revenue（利息收入）•Dividend Revenue（股息收入）6. 费用类•Cost of Goods Sold（销售成本）•Operating Expenses（营业费用）•Selling Expenses（销售费用）•General and Administrative Expenses（管理费用）•Depreciation Expenses（折旧费）•Amortization Expenses（摊销费）•Interest Expenses（利息费用）•Income Tax Expenses（所得税费用）7. 现金流量类•Operating Activities（经营活动）•Investing Activities（投资活动）•Financing Activities（融资活动）•Cash Inflows（现金流入）•Cash Outflows（现金流出）•Net Cash Flow（净现金流量）8. 财务报表•Balance Sheet（资产负债表）•Income Statement（利润表）•Cash Flow Statement（现金流量表）•Statement of Retned Earnings（留存收益表）总结以上是一些常见的会计英语术语及其中英文对照。

财会职位中英文对照财会是财务、会计的并称，其中财务泛指财务活动和财务关系，是指企业再生产过程中的资金运动，它体现企业和各方面的关系，也指从事财务工作的人员。

店铺为大家整理了财会职位中英文对照，希望对你有帮助哦!财会职位中英文对照：Accounting Assistant 会计助理Accounting Clerk 记帐员Accounting Manager 会计部经理Accounting Stall 会计部职员Accounting Supervisor 会计主管Administration Manager 行政经理Administration Staff 行政人员Marketing Assistant 销售助理Marketing Executive 销售主管Marketing Manager 市场销售部经理Marketing Representative Manager 市场调研部经理Marketing Representative 销售代表Marketing Staff 市场销售员Administrative Assistant 行政助理Administrative Clerk 行政办事员Advertising Staff 广告工作人员Adviser 法律顾问Airlines Sales Representative 航空公司定座员Airlines Staff 航空公司职员Application Engineer 应用工程师Assistant Manager 副经理Bond Analyst 证券分析员Bond Trader 证券交易员Business Controller 业务主任Business Manager 业务经理Buyer 采购员Cashier 出纳员Chemical Engineer 化学工程师Civil Engineer 土木工程师Clerk Typist & Secretary 文书打字兼秘书Clerk/Receptionist 职员/接待员Computer Data Input Operator 计算机资料输入员Computer Engineer 计算机工程师Computer Processing Operator 计算机处理操作员Computer System Manager 计算机系统部经理Copywriter 广告文字撰稿人Deputy General Manager 副总经理Economic Research Assistant 经济研究助理Electrical Engineer 电气工程师Engineering Technician 工程技术员English Instructor/Teacher 英语教师Export Sales Manager 外销部经理Export Sales Staff 外销部职员F.X. (Foreign Exchange)Clerk 外汇部职员F.X. Settlement Clerk 外汇部核算员Financial Controller 财务主任Financial Reporter 财务报告人Fund Manager 财务经理General Auditor 审计长General Manager Assistant 总经理助理General Manager's Secretary 总经理秘书General Manager/ President 总经理Hardware Engineer 计算机硬件工程师Import Liaison Staff 进口联络员Import Manager 进口部经理Insurance Actuary 保险公司理赔员International Sales Staff 国际销售员Interpreter 口语翻译 LegalLine Supervisor 生产线主管Maintenance Engineer 维修工程师Management Consultant 管理顾问Manager for Public Relations 公关部经理Manager 经理Manufacturing Engineer 制造工程师Manufacturing Worker 生产员工Market Analyst 市场分析员Market Development Manager 市场开发部经理Mechanical Engineer 机械工程师Mining Engineer 采矿工程师Music Teacher 音乐教师。