会计常用词汇汉译英

 　　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 1 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 2 year 或financial year 会计年度
　　accounts payable ledger 3 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 4
　　现金流量表：cash flows
　　1，部门的称谓
　　市场部Marketing 5
　　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　Planner
　　2，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 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
　　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
　　5405 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