accountant genaral 会计主任

　　account balancde 结平的帐户

　　account bill 帐单

　　account books 帐

　　account classification 帐户分类

　　account current 往来帐

　　account form of balance sheet 帐户式资产负债表

　　account form of profit and loss statement 帐户式损益表

　　account payable 应付帐款

　　account receivable 应收帐款

　　account of payments 支出表

　　account of receipts 收入表

　　account title 帐户名称，会计科目accounting year 或financial year 会计年度

　　accounts payable ledger 应付款分类帐Accounting period（会计期间）are related to specific

　　time periods ，typically one year（通常是一年）

　　资产负债表：balance sheet 可以不大写b

　　利润表： income statements （or statements of income）

　　利润分配表：retained earnings

　　现金流量表：cash flows

　　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　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