法国会计词汇_会计专业英语词汇

大家好！今天让小编来大家介绍下关于法国会计词汇_会计专业英语词汇的问题，以下是小编对此问题的归纳整理，让我们一起来看看吧。

文章目录列表:

1.会计的英语词汇有哪些
2.会计专业英语词汇
3.求会计英语的专业词汇

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**

　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

;

会计专业英语词汇

会计英语词汇汇总

　作为一名会计要掌握的英语词汇较多，下面我整理了会计英语词汇，希望对大家有帮助！

　 常用

　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

　x产品供应 Product Supply，例如产品调度员叫 P SPlanner

　 2、人员的称谓

　助理 Assistant

　秘书 secretary

　前台接待** Receptionist

　文员 clerk ，如会计文员为AccountingClerk

　主任 supervisor

　经理 Manager

　总经理 GM，General Manager

　 3、费用

　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 SeniorManager

　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

　 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

　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

;

求会计英语的专业词汇

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

;

会计英语其实不是很难学，只要专业的术语都能记牢，其他的和普通的商务英语一样。所以，下面这些必备的国际会计常用英语术语（词汇），应该对像你这样学习会计英语的人有帮助。

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

对了，如果楼主想要全面提高会计/财务方面的英语听说能力的话，光背单词是远远不够的，能够进行日常的英语对话交流也很重要。推荐《西雅图工作英语》给你，里面有大量的财务/审计方面的英语对话、单句还有词汇短语，我们会计部的同事都反映这套教材很不错的，英语表达非常地道，对日常工作很有帮助。