1. 会计英语词汇
会计必备英语词汇
导语:会计是以货币为主要计量单位,运用专门的方法,核算和监督一个单位经济活动的一种经济管理工作。下面是我收集整理的'会计必备英语词汇,欢迎参考!
Accounting system 会计系统
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
Account 帐
Balance sheet 资产负债表
Bookkeepking 簿记
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
Cash flow prospects 现金流量预测
Window dressing 门面粉饰
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
;
2. 会计的英语词汇有哪些
有关会计的英语词汇有哪些
导语:在英语学习过程中,我们不能忽视英语词汇的重要性,那么有关会计的英语词汇有哪些呢?一起来学习下吧:
accountant genaral会计主任
account balancde结平的帐户
account bill帐单
account books帐本
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/financial year会计年度
accounts payable ledger应付款分类帐
Accounting period会计期间
balance sheet 资产负债表
income statements (or statements of income) 利润表
retained earnings 利润分配表
cash flows 现金流量表
Marketing 市场部
Sales Department销售部
Customer Service客户服务
Human Resource 人事部
Admin. 行政部
Finance & Accounting 财务部
Product Supply产品供应
Assistant 助理
secretary 秘书
Receptionist 前台接待小姐
clerk文员
supervisor 主任
Manager 经理
GM,General Manager 总经理
admission 入场费
freight 运费
tip 小费
tuition 学费
charge 价格,代价
Manufacturing overhead 制造费用
Materials 材料费
Executive Salaries 管理人员工资
Wages 奖金
Retirement allowance 退职金
Bonus 补贴
Outsourcing fee 外保劳务费
Employee benefits/welfare 福利费
Coferemce 会议费
Special duties 加班餐费
Business traveling 市内交通费
Correspondence 通讯费
Correspondence 电话费
Water and Steam 水电取暖费
Taxes and dues 税费
Rent 租赁费
Maintenance 管理费
Vehicles maintenance 车辆维护费
Vehicles maintenance 油料费
Education and training 培训费
Entertainment 接待费
Books and printing 图书、印刷费
Transpotation 运费
Insurance premium 保险费
Commission 支付手续费
Sundry charges 杂费
Depreciation expense 折旧费
Article of consumption 机物料消耗
Labor protection fees 劳动保护费
Director 总监
Finance Controller 总会计师
Senior高级
Operating expenses 营业费用
Consignment commission charge 代销手续费
Transpotation 运杂费
Insurance premium 保险费
Exhibition fees 展览费
Advertising fees 广告费
Adminisstrative expenses 管理费用
Staff Salaries 职工工资
Repair charge 修理费
Article of consumption 低值易耗摊销
Office allowance 办公费
Travelling expense 差旅费
Labour union expenditure 工会经费
Research and development expense 研究与开发费
Employee benefits/welfare 福利费
Personnel education 职工教育经费
Unemployment insurance 待业保险费
Labour insurance 劳动保险费
Medical insurance 医疗保险费
Coferemce 会议费
Intermediary organs 聘请中介机构费
Consult fees 咨询费
Legal cost 诉讼费
Business entertainment 业务招待费
Technology transfer fees 技术转让费
Mineral resources compensation fees 矿产资源补偿费
Pollution discharge fees 排污费
Housing property tax 房产税
Vehicle and vessel usage license plate tax(VVULPT) 车船使用税
;
3. 常见的会计英语词汇
Account 、Accounting
Account 有很多意思,常见的主要是“说明、解释;计算、帐单;银行帐户”。例如:
1、 He gave me a full account of his plan。
他把计划给我做了完整的说明。
2、 Charge it to my account。
把它记在我的帐上。
3、 Cashier:Good afternoon。Can I help you ?
银行出纳:下午好,能为您做什么?
Man :I'd like to open a bank account 。
男人:我想开一个银行存款帐户。
还有 account title(帐户名称、会计科目)、income account(收益帐户)、account book(帐簿)等。
在 account 后面加上词缀 ing 就成为 accounting ,其意义也相应变为会计、会计学。例如:
1、Accounting is a process of recording, classifying,summarizing and interpreting of those business activities that can be expressed in monetary terms。
会计是一个以货币形式对经济活动进行记录、分类、汇总以及解释的过程。
2、It has been said that Accounting is the language of business。
据说会计是“商业语言”
3、Accounting is one of the fastest growing profession in the modern business world。
会计是当今经济社会中发展最快的职业之一。
4、Financial Accounting and Managerial Accounting are two major specialized fields in Accounting。
财务会计和管理会计是会计的两个主要的专门领域。
其他还有 accounting profession(会计职业)、accounting elements(会计要素)等。
Accountant 比Account只多ant三个字母,其意思是会计师、会计人员。例如:
1、A certified public accountant or CPA, as the term is usually abbreviated, must pass a series of examinations, after which he or she receives a certificate。
注册会计师(或,注册会计师的缩写),必须通过一系列考试方可取得证书。
2、Private accountant , also called executive or administrative accountant, handle the financial records of a business。
私人会计师,也叫做主管或行政会计师,负责处理公司的财务帐目。
总之,这三个词,有很深的渊源关系。
Assets、Liabilities
这三个词分别是资产、负债和所有者权益,是会计等式的三个要素。
Assets 这个词表示资产时一定要用复数形式,即词尾要有 “s”。如果不用复数形式,就成为“宝物,天赋、技能”的意思。例如:
1、 Assets are properties that are owned and have monetary values;for instance,cash,inventory,buildings,equipment。
资产是指企业所拥有的'、具有货币价值的财产,如现金、存货、建筑物、设备。
2、 Assets are the economic resources that are owned or controlled by a business and can be expressed in monetary units。
资产是由企业拥有或控制并能用货币计量的经济资源。
3、 Assets can be classified into current assets and non—current assets 。
资产可以划分为流动资产和非流动资产。
Liabilities 是liability 的复数形式。它的意思是法律上的责任、义务。如 liability for an accident (肇事的责任);liability to pay taxes (纳税的义务)。只有其为复数形式 liabilities 时才表示负债、债务的意思。例如:
1、 Liabilities are the obligations or debt that a business must pay in money or services at some time in the future。
负债是指将来需用货币或服务偿还的债务或履行的义务。
2、 Liabilities are amounts owned to outsiders, such as notes payable, accounts payable, bonds payable。
负债是欠外部的数额,如应付票据、应付帐款、应付债券。
Owner's equity 是由 owner (所有者、业主)和equity (权益)构成为“业主权益”。例如:
1、 Owner's equity represents the owner's interest in or claim upon a business net assets which is the deference between the amount of assets and the amount of liabilities。
业主权益代表业主对企业净资产的权益或要求权,净资产是指企业的资产总额与负债之间的差额。
2、 Capital is the interest of the owners in an enterprise。 Also known as owner's equity。
资本是企业所有者的利益,也称为业主权益。
3、 Owner's equity include owner “s investment in a business and accumulated operating results since the beginning of the operation。
业主权益包括业主的投资以及企业自开业以来积累的经营成果。
上述会计要素相互之间的关系用一个简单的数学公式来表示,就是
会计恒等式。
Assets=Liabilities+Owner's equity
资产=负债+业主权益
Ledgers 和 Journals
Ledgers 在簿记上是分类帐的意思,可以和其他词汇搭配,构成许多会计词汇。如ledger accounts(分类帐户)、general ledger(总分类帐)、subsidiary ledger(明细分类帐)等。例如:
1、 Ledger accounts are used to record business transactions' effect on an accounting entity。
分类帐户被用来记录交易对会计主体的影响。
2、 A ledger account is simply a record of changes (increase and decrease)and balances in value of a specific accounting item。
分类帐户不过是特定会计项目价值的变动(增加与减少)和结余的记录。
3、 The general ledger is the book used to list all the accounts established by an organization。
总分类帐是一本列出一个单位所设立的全部帐户的帐本。
4、 Further simplification of the general ledger is brought about by the use of subsidiary ledger。
使用明细分类帐使总分类帐更加简化明了。
5、 The advantages of subsidiary ledger are as following:(1)reduces ledger detail ;(2)permits better division of labor;(3)permits a different sequence of accounts;(4)permits better internal control。
明细分类帐的优点如下;(1)减少分类帐的细节;(2)使劳动分工更合理;(3)允许不同的帐户排序(4)便于更好地内部控制。
Journal 比较常用的意思是“日记、日志;杂志、刊物”,如keep a journal (记日志)、a ship's journal (航海日志),a monthly journal (月刊),单词 diary 也有“日记”的意思,但journal 比 diary 更强调“正式记录”。Journal 在会计词汇上的意思是“日记帐”。例如:
1、 In a western accounting system ,the information about each business transaction is initially recorded in an accounting record called a Journal。
在西方会计体系中,有关每笔经济交易的资料最初是记在一本叫做“日记帐”的会计帐上。
2、 A journal is a chronological(arrange in order of time ) record of business transactions。
日记帐是对经济交易的序时(即按时间的顺序)记录。
3、 In a journal entry, the debits and credits for given transaction are recorded together, but when the transaction is recorded in the ledger, the debits and credits are entered in different accounts。
在日记帐上记帐时,既定交易的借方和贷方一起被记录,但在分类帐记录中,一笔交易的借方和贷方进入不同的帐户中。
4、 A journal may be a general journal or it may be a group of special journals。
日记帐可以是一本通用日记帐,也可以是一组特种日记帐。
4. 常见的会计英语词汇
常见的会计英语词汇
作为一名合格的会计工作人员,除了专业技能,英语也是大家要注意提升的方面哦~下面我来给大家介绍常见的会计英语词汇,希望对大家有帮助!
Account 、Accounting
Account 有很多意思,常见的主要是“说明、解释;计算、帐单;银行帐户”。例如:
1、 He gave me a full account of his plan。
他把计划给我做了完整的说明。
2、 Charge it to my account。
把它记在我的帐上。
3、 Cashier:Good afternoon。Can I help you ?
银行出纳:下午好,能为您做什么?
Man :I'd like to open a bank account 。
男人:我想开一个银行存款帐户。
还有 account title(帐户名称、会计科目)、income account(收益帐户)、account book(帐簿)等。
在 account 后面加上词缀 ing 就成为 accounting ,其意义也相应变为会计、会计学。例如:
1、Accounting is a process of recording, classifying,summarizing and interpreting of those business activities that can be expressed in monetary terms。
会计是一个以货币形式对经济活动进行记录、分类、汇总以及解释的过程。
2、It has been said that Accounting is the language of business。
据说会计是“商业语言”
3、Accounting is one of the fastest growing profession in the modern business world。
会计是当今经济社会中发展最快的职业之一。
4、Financial Accounting and Managerial Accounting are two major specialized fields in Accounting。
财务会计和管理会计是会计的两个主要的专门领域。
其他还有 accounting profession(会计职业)、accounting elements(会计要素)等。
Accountant 比Account只多ant三个字母,其意思是会计师、会计人员。例如:
1、A certified public accountant or CPA, as the term is usually abbreviated, must pass a series of examinations, after which he or she receives a certificate。
注册会计师(或,注册会计师的缩写),必须通过一系列考试方可取得证书。
2、Private accountant , also called executive or administrative accountant, handle the financial records of a business。
私人会计师,也叫做主管或行政会计师,负责处理公司的财务帐目。
总之,这三个词,有很深的渊源关系。
Assets、Liabilities
这三个词分别是资产、负债和所有者权益,是会计等式的三个要素。
Assets 这个词表示资产时一定要用复数形式,即词尾要有 “s”。如果不用复数形式,就成为“宝物,天赋、技能”的意思。例如:
1、 Assets are properties that are owned and have monetary values;for instance,cash,inventory,buildings,equipment。
资产是指企业所拥有的、具有货币价值的财产,如现金、存货、建筑物、设备。
2、 Assets are the economic resources that are owned or controlled by a business and can be expressed in monetary units。
资产是由企业拥有或控制并能用货币计量的经济资源。
3、 Assets can be classified into current assets and non—current assets 。
资产可以划分为流动资产和非流动资产。
Liabilities 是liability 的复数形式。它的意思是法律上的责任、义务。如 liability for an accident (肇事的责任);liability to pay taxes (纳税的'义务)。只有其为复数形式 liabilities 时才表示负债、债务的意思。例如:
1、 Liabilities are the obligations or debt that a business must pay in money or services at some time in the future。
负债是指将来需用货币或服务偿还的债务或履行的义务。
2、 Liabilities are amounts owned to outsiders, such as notes payable, accounts payable, bonds payable。
负债是欠外部的数额,如应付票据、应付帐款、应付债券。
Owner's equity 是由 owner (所有者、业主)和equity (权益)构成为“业主权益”。例如:
1、 Owner's equity represents the owner's interest in or claim upon a business net assets which is the deference between the amount of assets and the amount of liabilities。
业主权益代表业主对企业净资产的权益或要求权,净资产是指企业的资产总额与负债之间的差额。
2、 Capital is the interest of the owners in an enterprise。 Also known as owner's equity。
资本是企业所有者的利益,也称为业主权益。
3、 Owner's equity include owner “s investment in a business and accumulated operating results since the beginning of the operation。
业主权益包括业主的投资以及企业自开业以来积累的经营成果。
上述会计要素相互之间的关系用一个简单的数学公式来表示,就是
会计恒等式。
Assets=Liabilities+Owner's equity
资产=负债+业主权益
Ledgers 和 Journals
Ledgers 在簿记上是分类帐的意思,可以和其他词汇搭配,构成许多会计词汇。如ledger accounts(分类帐户)、general ledger(总分类帐)、subsidiary ledger(明细分类帐)等。例如:
1、 Ledger accounts are used to record business transactions' effect on an accounting entity。
分类帐户被用来记录交易对会计主体的影响。
2、 A ledger account is simply a record of changes (increase and decrease)and balances in value of a specific accounting item。
分类帐户不过是特定会计项目价值的变动(增加与减少)和结余的记录。
3、 The general ledger is the book used to list all the accounts established by an organization。
总分类帐是一本列出一个单位所设立的全部帐户的帐本。
4、 Further simplification of the general ledger is brought about by the use of subsidiary ledger。
使用明细分类帐使总分类帐更加简化明了。
5、 The advantages of subsidiary ledger are as following:(1)reduces ledger detail ;(2)permits better division of labor;(3)permits a different sequence of accounts;(4)permits better internal control。
明细分类帐的优点如下;(1)减少分类帐的细节;(2)使劳动分工更合理;(3)允许不同的帐户排序(4)便于更好地内部控制。
Journal 比较常用的意思是“日记、日志;杂志、刊物”,如keep a journal (记日志)、a ship's journal (航海日志),a monthly journal (月刊),单词 diary 也有“日记”的意思,但journal 比 diary 更强调“正式记录”。Journal 在会计词汇上的意思是“日记帐”。例如:
1、 In a western accounting system ,the information about each business transaction is initially recorded in an accounting record called a Journal。
在西方会计体系中,有关每笔经济交易的资料最初是记在一本叫做“日记帐”的会计帐上。
2、 A journal is a chronological(arrange in order of time ) record of business transactions。
日记帐是对经济交易的序时(即按时间的顺序)记录。
3、 In a journal entry, the debits and credits for given transaction are recorded together, but when the transaction is recorded in the ledger, the debits and credits are entered in different accounts。
在日记帐上记帐时,既定交易的借方和贷方一起被记录,但在分类帐记录中,一笔交易的借方和贷方进入不同的帐户中。
4、 A journal may be a general journal or it may be a group of special journals。
日记帐可以是一本通用日记帐,也可以是一组特种日记帐。
;
5. 会计专业英语词汇
会计专业英语词汇
会计专业英语是会计专业人员职业发展的必要工具。学习会计专业英语就是学习如何借助英语解决与完成会计实务中涉外的专业性问题和任务。
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
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 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 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 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
consistency 一贯性 substance over form 实质重于形式
materiality 重要性 prudence 谨慎性
current asset 流动资产 non-current asset 非流动资产
round it up, round it down 四舍五入 contingent liability 或有负债
creditor 债权人 rendering of service 提供劳务 royalties 版税
bonus share 分红股 redempte share 赎回股份 debenture 债券
credit 贷方 depreciation 折旧 residual value 剩余价值
accounting treatment 会计处理 accrual concept 权责发生制概念
net book value 账面净值 straight line method 直线法
carrying amount 资产净值(资产-累计折旧-减值)
rule of thumb 经验法 contribution margin 边际贡献
deferred income 递延收入 finance lease 融资租赁
cash equivalents 现金等价物 operating lease 经营租赁
capital appreciation 资本增值 amortization 分摊
incremental budget 增量预算 zero based budget 零基预算
continuous budget 滚动预算 deferred tax 递延税款
permanent difference 永久性差异 timing difference 时间性差异
flow through method 应付税款法
events after balance sheet date 资产负债表日后事项
return on investment (ROI) 投资回报率
profit before interest and tax 息税前利润
profit margin 利润率 retrospective application 追溯调整法
prospective application 未来适用法
;
6. 会计的英语单词是什么?
会计的英语单词是什么? bookkeeper
会计 aountant, aounting, treasurer [计] ACCNT, aountion [经] aounting
会计的英语单词怎么写 acounter
会计的英文单词请问各位会计的英文单词是什么 aounting n.会计 aountant n.会计人员;会计师 treasurer n.会计;出纳员; bursar n.会计;财务主管
关于会计的一些英语单词 写好文章我帮你翻译吧!相关的词语可以下载金山词霸,安装财务金融词典。偶在国外的会计事务所工作过。
6001的英语单词是什么 第50位的英语单词是什么 521、300、700的英语单词是什么 第49个的英语单词是什么 six thousand and one the fiftyth five hundred and enty-one three hundred seven hundred the forty-ninth
葡萄的英语单词是什么? 桃子的英语单词是什么? 鸭梨的英语单词是什么? grapes peach pear
长的英语单词是什么?短的英语单词是什么? long short
自己 的英语单词是什么自己 英语单词是什么 oneself(某人自己) 如:myself(我自己) yourself(你自己) ourselves(我们自己) 仅供借鉴,望采纳,O(∩_∩)O谢谢
7. 会计的英语是什么
会计和英语专业都是比较热门的专业,因此找工作的竞争也会很激烈。下面我为大家带来会计的英语意思和相关用法,欢迎大家一起学习!
会计的英语意思
accounting
会计的英语例句
那个会计向营业部的职员介绍了自己的工作情况。
The accountant described his work to the sales staff.
雇会计划得来。
It would pay you to use an accountant.
他已由仓库调到会计室任职。
He has transferredfrom the warehouse to the accounts office.
会计拐走了俱乐部的资金。
The treasurer has run off with the club's funds.
会计科已完全计算机化了。
The accounts section has been pletely puterized.
我们的经理精通会计制度。
Our manager is conversant with account system.
通过分析虚假会计报告的成因,提出了治理会计报告中虚假会计资讯的对策。
The ctmse of the mendacious financial report is *** yzed in this paper.
会计资讯资源是通过会计核算建造的人造资源;
It is manmade resources by the wag of accounting.
会计学就是一部会计伦理学。
Accounting science is accounting ethics.
会计的双语例句
1. The unemployed executives include former sales managers, directors and accountants.
被解雇的管理人员包括前销售经理、主管和会计。
2. That's not the kind of talk one usually hears from accountants.
会计们通常不会说那样的话.
3. The accounting firm deliberately destroyed documents to thwart government investigators.
会计事务所故意毁坏档案,阻挠 *** 调查工作。
4. He's not a bad chap—quite human for an accountant.
这个家伙人不坏——就会计来说已经很有人情味了。
5. Bookkeepers haven't yet tallied up the total cost.
会计还没有计算出总成本。
6. The debate revolves around specific accounting techniques.
这场争论的焦点是具体的会计技术。
7. She has an appointment with her accountant.
她和她的会计约好了见面。
8. a career in accounting
会计职业
9. a firm of accountants
会计事务所
10. Mr. Smith was succeeded by Mrs. Jones as treasurer.
琼斯夫人继史密斯先生任会计.
11. A pany's accounting records must be open for inspection at all times.
公司的会计账目必须随时可以公开以备检查.
12. The accountant checked this unnecessary spending in good time.
会计及时卡住了这笔不必要的开支.
13. He works in accountancy.
他的职业是会计.
14. We offer accounting as a subsidiary course.
我们开设会计课,作为副修课程.
15. Accountants have to be very exact.
会计必须十分严谨.
8. 会计的英文是什么
会计是以货币为主要计量单位,以提高经济效益为主要目标,运用专门方法对企业,机关,事业单位和其他组织的经济活动进行全面,综合,连续,系统地核算和监督,提供会计信息。那么你知道会计的英文是什么吗?一起来学习一下吧!
会计的英文说法1: accounting
会计的英文说法2 :accountancy
会计的英文说法3 :accountant
会计的英文例句:
1. The accounting firm deliberately destroyed documents to thwart government investigators.
会计事务所故意毁坏文件,阻挠政府调查工作。
2. How do accounting records operate?
账目是如何记录的?
3. The debate revolves around specific accounting techniques.
这场争论的焦点是具体的会计技术。
4. a career in accounting
会计职业
5. There was no love lost between the sales and the accounting departments.
销售部门与财务部门之间关系很坏.
6. A company's accounting records must be open for inspection at all times.
公司的会计账目必须随时可以公开以备检查.
7. A job fell vacant in the accounting department.
财会部出现了一个空缺.
8. We offer accounting as a subsidiary course.
我们开设会计课,作为副修课程.
9. Accounting principles are also referred to as standards.
会计原则也可称作会计标准.
10. There is no accounting for tastes.
趣味是说不明白的.
11. There's an accounting error in this entry.
这笔账目里有差错.
12. August registrations have gone ballistic, accounting now for a quarter of the annual total.
8月份的注册人数突然暴涨,现在已经达到了年注册量的四分之一。
13. An understanding of accounting techniques is a major requisite for the work of the analysts.
懂得会计知识是从事分析员工作的一个必要条件。
14. He should go in for accounting because he has a good head for figures.
他应从事会计工作,因为他具有计算的才能.
15. Much of the apparent growth in profits that occurred in the 1980s was the result of creative accounting.
20世纪80年代很多表面上的利润增长都是靠做假账做出来的。
会计的英文例句:
1. He's sitting his final exams in accountancy.
他正参加会计学的期末考试。
2. He works in accountancy.
他的职业是会计.
3. They had to do some creative accountancy to balance their accounts.
他们必须做假帐才能平衡帐目.
4. He is studying accountancy or he is an accountancy student.
他正在学习会计学或他是一名会计专业的学生.
5. I'm going to present our new accountancy package, and meet the senior partner.
我要去展示我们新的会计计划, 并且要会见一些高级伙伴.
6. Major in accountancy , associate degree . Apply for assistant of general manager.
会计学专业,大专, 应聘总经理助理.
7. With your head for figures, you should go in for accountancy.
既然你善于计算, 就应从事会计工作.
8. Accountancy's ising machine - readable to turn is an accountancy development of inevitable direction.
会计电算化是会计发展的必然方向.
9. English is the international language of finance and accountancy.
英语是财务金融和会计的国际通用语.
10. An accountancy undergraduate would end up being an accountant.
会计系的毕业生会成为会计师.
11. Singapore Accountancy Academy can offer very high quality of ACCA training course.
新加坡会计学院能提供非常ACCA培训班的高质量.
12. Alice found a job as a secretary in an accountancy firm.
爱丽丝在一家会计师事务所找到了一份秘书的工作.
13. AbstractWith the development of market economy, accountancy becomes more and moreimportant.
市场经济越发展, 会计工作越重要.
14. I contractjob and attended the accountancy of college to imitate process.
我承办并参加了学院的会计模拟流程.
15. What is the nature of the Accountancy course which you are pursuing?
究竟你所读的会计科,是一种什么性质的?
会计的英文例句:
1. He's not a bad chap—quite human for an accountant.
这个家伙人不坏——就会计来说已经很有人情味了。
2. Accountant John Talbot is a wizard with numbers.
会计师约翰·塔尔博特精通数字。
3. She has an appointment with her accountant.
她和她的会计约好了见面。
4. The accountant checked this unnecessary spending in good time.
会计及时卡住了这笔不必要的开支.
5. He was going to college at night, in order to become an accountant.
为了成为会计师,他上夜校学习。
6. He began his professional life as an accountant, the very model of respectability and conservatism.
他开始了会计师的职业生涯,一份典型的体面而保守的工作。
7. I won't know how successful it is until an accountant has gone over the books.
要等到会计核查完账簿,我才会知道盈利状况如何。
8. The accountant said it was the most humdrum day that she had ever passed.
会计师说这是她所度过的最无聊的一天.
9. At this point, the accountant did a runner — with all my bank statements, expenses and receipts.
这个时候,会计溜了——带走了我所有的银行结算单、资金和收据。
10. That firm is looking for a new accountant. At present the salary they will offer has been left open.
那家公司正在物色一位新的会计, 工资多少尚未确定.
11. Tomorrow is the day of reckoning; the accountant will tell me what my profits were and how much tax I'll have to pay.
明天就是算总账的日子,会计师会告诉我有多少盈利, 该交多少税.
12. He gave up mathematics , of course, and became an accountant.
当然他放弃了数学, 成了一名会计.
13. He was satisfied with his earnings as an accountant.
他对自己会计师的收入很满意。
14. She is the town clerk and a certified public accountant and notary public.
她身兼城镇文书、执业会计师和公证人数职。
15. Bill asked his accountant to try to get around the tax laws.
比尔要他的会计试着逃税.