2023年12月18日发(作者：)

expense 支出 fair market value 公平市价 fifo 先进先出法

fixed assets 固定资产 fob price 离岸价格 footnotes 表下注释

foreign exchange 外汇 franchise 特许权 freight-in 进货运费

freight-out 销货运费 general journal 普通日记帐 general ledger 总分类帐

gross book value 帐面总值 gross profit 毛利,总利润 hedge 套期交易

income statement 损益表 incremental cost 增值成本 installment 分期付款

instrument 证券，票据 intangible assets 无形资产 interest 利息

inventory 存货 invoice 发票 issued capital stock 已发行股本

journal entry 日记帐, 分录 liability 负债 lifo 后进先出法

long-term debt 长期负债 lower of cost or market 成本市价孰低法

lump sum 一次性付款 market value 市场价值 markup 涨价

mortgage 抵押；债权 net assets 净资产 obsolete inventory 作废存货

partnership 合伙企业 par value 面值 patent 专利权

payroll 工资；工资单 pension fund 养老金基金 pension plan 养老金计划

physical inventory 实地盘存 pledged asset 抵押资产 posting 过帐

p,p&e 固定资产 preference shares 优先股 preferred stock 优先股

premium 溢价 present value 现值 principal 本金

refinance 再筹资 refund 退还；再筹资 retained earning 留存收益

revenue 收入 salvage value 残值 security 证券，担保品

segment 分部 service life 使用年限 stockholders equity 股东权益

stock discount 股票折价 straight line method 直线法 subsidiary ledger 明细分类帐

sum-of-the-years-digits method 年数总和法 tangible assets 有形资产

voucher check 凭单支票 withholding 预扣 work sheet 工作底稿

write down 减记 write off 转销，注销 year-end-adjustment 年终调整

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' depreciation

account 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 ratio

acquisition 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。

adverse 应收帐款的帐龄分类

aging of accounts receivable 应收帐款的帐龄

allocable 应分配的

allowance for bad debts 备抵坏帐

allowance for depreciation 备抵折旧

allowance for doubtful accounts 呆帐备抵

allowance for uncollectible accounts 呆帐备抵

allowance method 备抵法：用备抵帐户作为各项资产帐户的抵销帐户，以使交易的费用与收入相互配合的方法。

amortization 摊销,清偿 annuity due 期初年金 annuity method 年金法

appraisal method 估价法 asset 资产 bad debt 坏帐

bad debt expense 坏帐费用：将坏帐传人费用帐户，冲销应收帐款

balance sheet 资产负债表 bank discount 银行贴现折价

bank reconciliation 银行往来调节：企业自身的存款帐户余额和银行对帐单的余额不符时，应对未达帐进行调节。

bank statement 银行对帐单，银行每月寄给活期存款客户的对帐单，列明存款兑现支票和服务费用。

barter 易货交易

benchmarking 基准，用于比较分析的基期经济资料

board of directors 董事会 bond 证券

bonds payable 应付债券，发行债券公司的一个负债帐户。

book value 帐面价值 bookkeeping 簿记

budget 预算，政府或企业用于控制未来经济活动的财务计划。

callable bonds 可赎回债券，可以提前偿还的债券又称可赎回债券。 redeemable bonds

capital 资金，资本，资方。

capital expenditure 资本支出，指购买固定资产的支出，或为了一项业务长远利益的支出。资本支出在当期应税所得中，一般不能扣除。但机器设备等价款，可以列支折旧。

capital lease 资本租赁，税款。又称筹资租赁financing lease.租赁的两种形式之一，另一种是经营租赁operating lease .资本租赁是，承租人在借到资金的同时，又获得一项需要摊销的资产。由承租人负担维修，租金，保险费和

capital paid in 缴入资本 capital stock 股本 capitalize 资本化。

carry back 抵前 carry forward 递延, 结转

cash basis accounting 现收现付制会计，在会计核算中，以款项的实际收付为计算标准，以确定本期收益和费用的方法。这种方法不能正确反应各期损益，顾只适用于非营利单位。

cash disbursements journal 现金支出簿。

cash equivalents 现金等价物 cash flow 现金流量表 cash in hand 库存现金

cash receipts journal 现金收入日记帐 chart of accounts 会计科目表

classified balance sheet 分类资产负债表，按类别编制的资产负债表，将资产和负债按用途和来源划分为小类，对以清楚地表明资产与负债项目的典体构成情况。

closing entries 结帐分录，将收入和费用帐户结转于损益帐户的分录。

closing the accounts 结帐 collateral 抵押品

common-size statement 统一度量式财务报表，只有百分比而无金额的报表，将财务报表中的总数作为100%， 并将各项目分别换算为百分比，以分析不同项目的变化和差异。

common stock 普通股 compound interest 复利 comprehensive income 综合收入

conservatism 稳健主义，对会计事项的处理持稳健态度，不预计收益但预计损失，对资产估价要低，对负债的计算要高。如果没有确定的把握，在报表中所列的事项应使本期收益少计。

consistency principle 一致性，指各个会计时期会计方法保持一致，以便于不同时期的财务报表进行比较。

consolidated statements 汇总报表，包括子公司在内的母公司的财务报表。

contingent liability 或有负债

contra account 抵消帐户，用于抵减另一帐户余额而设置的帐户。例累积折旧是固定资产的抵消帐户。

contract interest rate 约定利率

contributed capital 缴入资本

control account 控制帐户，总分类帐中的一个帐户，用于统驭几个辅助帐户的总额。辅助帐户的增减也反应在此帐户总额上。

controlling （majority） interest 控制股权权益。

convertible bond 可转换债券

convertible preferred stock 可转换优先股

copyright 版权

cost of capital 资本成本，指企业所支付的债务利息和股等，它是决定资本预算的重要因素。

cost of goods sold 销售成本

coupon 息票

credit 信用，信贷，信用证，贷方

cumulative preferred stock 累积优先股，指当年利润不足发放股息时，可积累至下一年发放的优先股。

current assets 流动资产

current liability 流动负债

高频词汇：

account payable 应付帐款 account receivable 应收帐款 account of payments 支出表

account of receipts 收入表 Accounting period 会计期间 accounting year 或financial year 会计年度 accountant genaral 会计主任

account balancde 结平的帐户

account bill 帐单

account books 帐

account classification 帐户分类

account current 往来帐

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

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

account payable 应付帐款

account receivable 应收帐款

account of payments 支出表

account of receipts 收入表

account title 帐户名称，会计科目

accounting year 或financial year 会计年度

accounts payable ledger 应付款分类帐

Accounting period（会计期间）

are related to specific time periods ,typically one year（通常是一年)

资产负债表：balance sheet 可以不大写b

利润表： income statements (or statements of income)

利润分配表：retained earnings

现金流量表：cash 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

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

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