accountant genaral 管帐主任
　　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 帐户式资产欠债表
　　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 支付表
　　account of receipts 收进表
　　account title 帐户称呼，管帐科目accounting year 或financial year 管帐年度
　　accounts payable ledger 应付款分类帐Accounting period（管帐期间）are related to specific
　　time periods ，typically one year（每每是一年）
　　资产欠债表：balance sheet 可以不年夜写b
　　利润表： income statements （or statements of income）
　　利润分派表：retained earnings
　　现金流量表：cash flows
　　1，部分的称呼
　　市场部Marketing
　　销售部 Sales Department （也有别的IT，如宝洁公司销售部叫客户生意生长部CBD）
　　客户效力　Customer Service ，例如客服员叫CSR，R for representative
　　人事部 Human Resource
　　行政部 Admin.
　　财政部 Finance & Accounting
　　产物供给 Product Supply，例如产物调度员叫　P S　Planner
　　2，人员的称呼
　　助理 Assistant
　　秘书 secretary
　　前台接待小姐 Receptionist
　　文员 clerk ，如管帐文员为Accounting Clerk
　　主任　supervisor
　　司理　Manager
　　总司理 GM，General Manager
　　出场费admission
　　运费freight
　　小费tip
　　膏火tuition
　　价钱，价钱charge
　　制造费用 Manufacturing overhead
　　材料费 Materials
　　管理人员人为 Executive Salaries
　　奖金 Wages
　　在职金 Retirement allowance
　　津贴 Bonus
　　外保劳务费 Outsourcing fee
　　福利费 Employee benefits/welfare
　　集会费 Coferemce
　　加班餐费 Special duties
　　市内交通费 Business traveling
　　通信费 Correspondence
　　电话费 Correspondence
　　水电取热费 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
　　付脱手续费 Commission
　　杂费 Sundry charges
　　折旧费 Depreciation expense
　　机物料消耗 Article of consumption
　　休息保护费 Labor protection fees
　　总监Director
　　总管帐师 Finance Controller
　　初级 Senior 如初级司理为　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
　　职工人为 Staff Salaries
　　修理费 Repair charge
　　低值易耗摊销 Article of consumption
　　办公费 Office allowance
　　差盘缠 Travelling expense
　　工会经费 Labour union expenditure
　　钻研与开发费 Research and development expense
　　福利费 Employee benefits/welfare
　　职工教诲经费 Personnel education
　　失业保险费 Unemployment insurance
　　休息保险费 Labour insurance
　　医疗保险费 Medical insurance
　　集会费 Coferemce
　　礼聘中介机构费 Intermediary organs
　　咨询费 Consult fees
　　诉讼费 Legal cost
　　营业款待费 Business entertainment
　　技能让渡费 Technology transfer fees
　　矿产本钱补偿费 Mineral resources compensation fees
　　排污费 Pollution discharge fees
　　房产税 Housing property tax
　　车船利用税 Vehicle and vessel usage license plate tax（VVULPT）
　　土地利用税 Tenure tax
　　印花税 Stamp tax
　　财政费用 Finance charge
　　利钱支付 Interest exchange
　　汇兑丧失落 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
　　活动资产 Current assets
　　货泉资金 Cash and cash equivalents
　　现金 Cash
　　银行存款 Cash in bank
　　其他货泉资金 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
　　声誉卡 Credit card
　　声誉证包管金 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
　　应收利钱 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
　　应收津贴款 Cover deficit by state subsidies of receivable
　　库存资产 Inventories
　　物资推销 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
　　克己半制品 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
　　耐久投资 Long-term investment
　　耐久股权投资 Long-term investment on stocks
　　股票投资 Investment on stocks
　　其他股权投资 Other investment on stocks
　　耐久债务投资 Long-term investment on bonds
　　债券投资 Investment on bonds
　　其他债务投资 Other investment on bonds
　　耐久投资减值准备 Long-term investments depreciation reserves
　　股权投资减值准备 Stock rights investment depreciation reserves
　　债务投资减值准备 Bcreditor's rights investment depreciation reserves
　　委托存款 Entrust loans
　　本金 Principal
　　利钱 Interest
　　减值准备 Depreciation reserves
　　牢固资产 Fixed assets
　　衡宇 Building
　　修建物 Structure
　　机器设置装备摆设 Machinery equipment
　　运输设置装备摆设 Transportation facilities
　　工具器具 Instruments and implement
　　累计折旧 Accumulated depreciation
　　牢固资产减值准备 Fixed assets depreciation reserves
　　衡宇、修建物减值准备 Building/structure depreciation reserves
　　机器设置装备摆设减值准备 Machinery equipment depreciation reserves
　　工程物资 Project goods and material
　　公用材料 Special-purpose material
　　公用设置装备摆设 Special-purpose equipment
　　预付年夜型设置装备摆设款 Prepayments for equipment
　　为临盆准备的工具及器具 Preparative instruments and implement for fabricate
　　在建工程 Construction-in-process
　　装置工程 Erection works
　　在装置设置装备摆设 Erecting equipment-in-process
　　技能革新工程 Technical innovation project
　　年夜修理工程 General overhaul project
　　在建工程减值准备 Construction-in-process depreciation reserves
　　牢固资产清理 Liquidation of fixed assets
　　无形资产 Intangible assets
　　专利权 Patents
　　非专利技能 Non-Patents
　　牌号权 Trademarks， Trade names
　　着作权 Copyrights
　　土地利用权 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
　　牌号权减值准备 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
　　待处理活动资产损溢 Wait deal intangible assets loss or income
　　待处理牢固资产损溢 Wait deal fixed assets loss or income

　　二、欠债类 Liability
　　短期欠债 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
　　应付人为 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
　　出口抵减内销产物应纳税额 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
　　应交消耗税 Consumption tax payable
　　应交本钱税 Resources tax payable
　　应交所得税 Income tax payable
　　应交土地增值税 Increment tax on land value payable
　　应交都会维护培植税 Tax for maintaining and building cities payable
　　应交房产税 Housing property tax payable
　　应交土地利用税 Tenure tax payable
　　应交车船利用税 Vehicle and vessel usage license plate tax（VVULPT） payable
　　应交团体所得税 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
　　其他欠债 Other liabilities
　　待转资产代价 Pending changerover assets value
　　估计欠债 Anticipation liabilities
　　耐久欠债 Long-term Liabilities
　　耐久借款 Long-term loans
　　一年内到期的耐久借款 Long-term loans due within one year
　　一年后到期的耐久借款 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
　　应计利钱 Accrued interest
　　耐久应付款 Long-term account payable
　　应付融资租赁款 Accrued financial lease outlay
　　一年内到期的耐久应付 Long-term account payable due within one year
　　一年后到期的耐久应付 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
　　全部者权益类 OWNERS' EQUITY
　　本钱 Capita
　　实收本钱（或股本） Paid-up capital（or stock）
　　实收本钱 Paicl-up capital
　　实收股本 Paid-up stock
　　已回还投资 Investment Returned
　　公积
　　本钱公积 Capital reserve
　　本钱（或股本）溢价 Cpital（or Stock） premium
　　接受救济非现金资产准备 Receive non-cash donate reserve
　　股权投资准备 Stock right investment reserves
　　拨款转进 Allocate sums changeover in
　　外币本钱折算差额 Foreign currency capital
　　其他本钱公积 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
　　储藏基金 Reserve fund
　　企业生长基金 Enterprise expension fund
　　利润回还投资 Profits capitalizad on return of investment
　　利润 Profits
　　今年利润 Current year profits
　　利润分派 Profit distribution
　　其他转进 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
　　提取储藏基金 Withdrawal reserve fund
　　提取企业生长基金 Withdrawal reserve for business expansion
　　提取职工嘉奖及福利基金 Withdrawal staff and workers' bonus and welfare fund
　　利润回还投资 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
　　应付通俗股股利 Common Stock dividends payable
　　转作本钱（或股本）的通俗股股利 Common Stock dividends change to assets（or stock）
　　未分派利润 Undistributed profit
　　四、成本类 Cost
　　临盆成本 Cost of manufacture
　　根基临盆成本 Base cost of manufacture
　　帮手临盆成本 Auxiliary cost of manufacture
　　制造费用 Manufacturing overhead
　　材料费 Materials
　　管理人员人为 Executive Salaries
　　奖金 Wages
　　在职金 Retirement allowance
　　津贴 Bonus
　　外保劳务费 Outsourcing fee
　　福利费 Employee benefits/welfare
　　集会费 Coferemce
　　加班餐费 Special duties
　　市内交通费 Business traveling
　　通信费 Correspondence
　　电话费 Correspondence
　　水电取热费 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
　　付脱手续费 Commission
　　杂费 Sundry charges
　　折旧费 Depreciation expense
　　机物料消耗 Article of consumption
　　休息保护费 Labor protection fees
　　季节性停工丧失落 Loss on seasonality cessation
　　劳务成本 Service costs
　　五、损益类 Profit and loss
　　收进 Income
　　营业收进 OPERATING INCOME
　　主营业务收进 Prime operating revenue
　　产物销售收进 Sales revenue
　　效力收进 Service revenue
　　其他营业收进 Other operating revenue
　　材料销售 Sales materials
　　代购代售
　　包装物出租 Wrappage lease
　　出让资产利用权收进 Remise right of assets revenue
　　返还所得税 Reimbursement of income tax
　　其他收进 Other revenue
　　投资收益 Investment income
　　短期投资收益 Current investment income
　　耐久投资收益 Long-term investment income
　　计提的委托存款减值准备 Withdrawal of entrust loans reserves
　　津贴收进 Subsidize revenue
　　国家搀扶津贴收进 Subsidize revenue from country
　　其他津贴收进 Other subsidize revenue
　　营业外收进 NON-OPERATING INCOME
　　非货泉IT易收益 Non-cash deal income
　　现金溢余 Cash overage
　　处置牢固资产净收益 Net income on disposal of fixed assets
　　出售无形资产收益 Income on sales of intangible assets
　　牢固资产盘盈 Fixed assets inventory profit
　　罚款净收进 Net amercement income
　　支付 Outlay
　　营业支付 Revenue charges
　　主营业务成本 Operating costs
　　产物销售成本 Cost of goods sold
　　效力成本 Cost of service
　　主营业务税金及附加 Tax and associate charge
　　营业税 Sales tax
　　消耗税 Consumption tax
　　都会维护培植税 Tax for maintaining and building cities
　　本钱税 Resources tax
　　土地增值税 Increment tax on land value
　　5405 其他营业支付 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
　　其他营业税金及附加费 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
　　职工人为 Staff Salaries
　　修理费 Repair charge
　　低值易耗摊销 Article of consumption
　　办公费 Office allowance
　　差盘缠 Travelling expense
　　工会经费 Labour union expenditure
　　钻研与开发费 Research and development expense
　　福利费 Employee benefits/welfare
　　职工教诲经费 Personnel education
　　失业保险费 Unemployment insurance
　　休息保险费 Labour insurance
　　医疗保险费 Medical insurance
　　集会费 Coferemce
　　礼聘中介机构费 Intermediary organs
　　咨询费 Consult fees
　　诉讼费 Legal cost
　　营业款待费 Business entertainment
　　技能让渡费 Technology transfer fees
　　矿产本钱补偿费 Mineral resources compensation fees
　　排污费 Pollution discharge fees
　　房产税 Housing property tax
　　车船利用税 Vehicle and vessel usage license plate tax（VVULPT）
　　土地利用税 Tenure tax
　　印花税 Stamp tax
　　财政费用 Finance charge
　　利钱支付 Interest exchange
　　汇兑丧失落 Foreign exchange loss
　　各项手续费 Charge for trouble
　　各项专门借款费用 Special-borrowing cost
　　营业外支付 Nonbusiness expenditure
　　救济支付 Donation outlay
　　减值准备金 Depreciation reserves
　　极度丧失落 Extraordinary loss
　　处理牢固资产净丧失落 Net loss on disposal of fixed assets
　　出售无形资产丧失落 Loss on sales of intangible assets
　　牢固资产盘亏 Fixed assets inventory loss
　　债务重组丧失落 Loss on arrangement
　　罚款支付 Amercement outlay
　　所得税 Income tax
　　已往年度损益调解 Prior year income adjustment

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