會計專業常用詞匯帳目名詞一、資產類Assets流動資產Currentassets貨幣資金Cashandcashequivalents現金Cash銀行存款Cashinbank其他貨幣資金Othercashandcashequivalents外埠存款OthercityCashinbank銀行本票Cashier''scheque銀行匯票Bankdraft信用卡Creditcard信用證保證金L/CGuaranteedeposits存出投資款Refundabledeposits短期投資Short-terminvestments股票Short-terminvestments-stock債券Short-terminvestments-corporatebonds基金Short-terminvestments-corporatefunds其他Short-terminvestments-other短期投資跌價準備Short-terminvestmentsfallingpricereserves應收款Accountreceivable應收票據Notereceivable銀行承兌匯票Bankacceptance商業承兌匯票Tradeacceptance應收股利Dividendreceivable應收利息Interestreceivable應收賬款Accountreceivable其他應收款Othernotesreceivable壞賬準備Baddebtreserves預付賬款Advancemoney應收補貼款Coverdeficitbystatesubsidiesofreceivable庫存資產Inventories物資采購Suppliespurchasing原材料Rawmaterials包裝物Wrappage低值易耗品Low-valueconsumptiongoods材料成本差異Materialscostvariance自制半成品Semi-Finishedgoods庫存商品Finishedgoods商品進銷差價Differencesbetweenpurchasingandsellingprice委托加工物資Workinprocess-outsourced委托代銷商品Trusttoandsellthegoodsonacommissionbasis受托代銷商品Commissionedandsellthegoodsonacommissionbasis存貨跌價準備Inventoryfallingpricereserves分期收款發出商品Collectmoneyandsendoutthegoodsbystages待攤費用Deferredandprepaidexpenses長期投資Long-terminvestment長期股權投資Long-terminvestmentonstocks股票投資Investmentonstocks其他股權投資Otherinvestmentonstocks長期債權投資Long-terminvestmentonbonds債券投資Investmentonbonds其他債權投資Otherinvestmentonbonds長期投資減值準備Long-terminvestmentsdepreciationreserves股權投資減值準備Stockrightsinvestmentdepreciationreserves債權投資減值準備Bcreditor''srightsinvestmentdepreciationreserves委托貸款Entrustloans本金Principal利息Interest減值準備Depreciationreserves固定資產Fixedassets房屋Building建筑物Structure機器設備Machineryequipment運輸設備Transportationfacilities工具器具Instrumentsandimplement累計折舊Accumulateddepreciation固定資產減值準備Fixedassetsdepreciationreserves房屋、建筑物減值準備Building/structuredepreciationreserves機器設備減值準備Machineryequipmentdepreciationreserves工程物資Projectgoodsandmaterial專用材料Special-purposematerial專用設備Special-purposeequipment預付大型設備款Prepaymentsforequipment為生產準備的工具及器具Preparativeinstrumentsandimplementforfabricate在建工程Construction-in-process安裝工程Erectionworks在安裝設備Erectingequipment-in-process技術改造工程Technicalinnovationproject大修理工程Generaloverhaulproject在建工程減值準備Construction-in-processdepreciationreserves固定資產清理Liquidationoffixedassets無形資產Intangibleassets專利權Patents非專利技術Non-Patents商標權Trademarks,Tradenames著作權Copyrights土地使用權Tenure商譽Goodwill無形資產減值準備IntangibleAssetsdepreciationreserves專利權減值準備Patentrightsdepreciationreserves商標權減值準備trademarkrightsdepreciationreserves未確認融資費用Unacknowledgedfinancialcharges待處理財產損溢Waitdealassetslossorincome待處理財產損溢Waitdealassetslossorincome待處理流動資產損溢Waitdealintangibleassetslossorincome待處理固定資產損溢Waitdealfixedassetslossorincomeaccountantgenaral會計主任accountbalancde結平的帳戶accountbill帳單accountbooks帳accountclassification帳戶分類accountcurrent往來帳accountformofbalancesheet帳戶式資產負債表accountformofprofitandlossstatement帳戶式損益表accountpayable應付帳款accountreceivable應收帳款accountofpayments支出表accountofreceipts收入表accounttitle帳戶名稱，會計科目accountingyear或financialyear會計年度accountspayableledger應付款分類帳Accountingperiod（會計期間）arerelatedtospecifictimeperiods,typicallyoneyear（通常是一年)資產負債表：balancesheet可以不大寫b利潤表：incomestatements(orstatementsofincome)利潤分配表：retainedearnings現金流量表：cashflows二、負債類Liability短期負債Currentliability短期借款Short-termborrowing應付票據Notespayable銀行承兌匯票Bankacceptance商業承兌匯票Tradeacceptance應付賬款Accountpayable預收賬款Depositreceived代銷商品款Proxysalegoodsrevenue應付工資Accruedwages應付福利費Accruedwelfarism應付股利Dividendspayable應交稅金Taxpayable應交增值稅valueaddedtaxpayable進項稅額WithholdingsonVAT已交稅金Payingtax轉出未交增值稅UnpaidVATchangeover減免稅款Taxdeduction銷項稅額SubstitutedmoneyonVAT出口退稅Taxreimbursementforexport進項稅額轉出ChangeoverwithnoldingsonVAT出口抵減內銷產品應納稅額Exportdeductdomesticsalesgoodstax轉出多交增值稅OverpaidVATchangeover未交增值稅UnpaidVAT應交營業稅Businesstaxpayable應交消費稅Consumptiontaxpayable應交資源稅Resourcestaxpayable應交所得稅Incometaxpayable應交土地增值稅Incrementtaxonlandvaluepayable應交城市維護建設稅Taxformaintainingandbuildingcitiespayable應交房產稅Housingpropertytaxpayable應交土地使用稅Tenuretaxpayable應交車船使用稅Vehicleandvesselusagelicenseplatetax(VVULPT)payable應交個人所得稅Personalincometaxpayable其他應交款Otherfundinconformitywithpaying其他應付款Otherpayables預提費用Drawingexpenseinadvance其他負債Otherliabilities待轉資產價值Pendingchangeroverassetsvalue預計負債Anticipationliabilities長期負債Long-termLiabilities長期借款Long-termloans一年內到期的長期借款Long-termloansduewithinoneyear一年后到期的長期借款Long-termloansdueoveroneyear應付債券Bondspayable債券面值Facevalue,Parvalue債券溢價Premiumonbonds債券折價Discountonbonds應計利息Accruedinterest長期應付款Long-termaccountpayable應付融資租賃款Accruedfinancialleaseoutlay一年內到期的長期應付Long-termaccountpayableduewithinoneyear一年后到期的長期應付Long-termaccountpayableoveroneyear專項應付款Specialpayable一年內到期的專項應付Long-termspecialpayableduewithinoneyear一年后到期的專項應付Long-termspecialpayableoveroneyear遞延稅款Deferraltaxes所有者權益類OWNERS''EQUITY資本Capita實收資本(或股本)Paid-upcapital(orstock)實收資本Paicl-upcapital實收股本Paid-upstock已歸還投資InvestmentReturned公積資本公積Capitalreserve資本(或股本)溢價Cpital(orStock)premium接受捐贈非現金資產準備Receivenon-cashdonatereserve股權投資準備Stockrightinvestmentreserves撥款轉入Allocatesumschangeoverin外幣資本折算差額Foreigncurrencycapital其他資本公積Othercapitalreserve盈余公積Surplusreserves法定盈余公積Legalsurplus任意盈余公積Freesurplusreserves法定公益金Legalpublicwelfarefund儲備基金Reservefund企業發展基金Enterpriseexpensionfund利潤歸還投資Profitscapitalizadonreturnofinvestment利潤Profits本年利潤Currentyearprofits利潤分配Profitdistribution其他轉入Otherchengeoverin提取法定盈余公積Withdrawallegalsurplus提取法定公益金Withdrawallegalpublicwelfarefunds提取儲備基金Withdrawalreservefund提取企業發展基金Withdrawalreserveforbusinessexpansion提取職工獎勵及福利基金Withdrawalstaffandworkers''bonusandwelfarefund利潤歸還投資Profitscapitalizadonreturnofinvestment應付優先股股利PreferredStockdividendspayable提取任意盈余公積Withdrawalothercommonaccumulationfund應付普通股股利CommonStockdividendspayable轉作資本(或股本)的普通股股利CommonStockdividendschangetoassets(orstock)未分配利潤Undistributedprofit二、負債類Liability短期負債Currentliability短期借款Short-termborrowing應付票據Notespayable銀行承兌匯票Bankacceptance商業承兌匯票Tradeacceptance應付賬款Accountpayable預收賬款Depositreceived代銷商品款Proxysalegoodsrevenue應付工資Accruedwages應付福利費Accruedwelfarism應付股利Dividendspayable應交稅金Taxpayable應交增值稅valueaddedtaxpayable進項稅額WithholdingsonVAT已交稅金Payingtax轉出未交增值稅UnpaidVATchangeover減免稅款Taxdeduction銷項稅額SubstitutedmoneyonVAT出口退稅Taxreimbursementforexport進項稅額轉出ChangeoverwithnoldingsonVAT出口抵減內銷產品應納稅額Exportdeductdomesticsalesgoodstax轉出多交增值稅OverpaidVATchangeover未交增值稅UnpaidVAT應交營業稅Businesstaxpayable應交消費稅Consumptiontaxpayable應交資源稅Resourcestaxpayable應交所得稅Incometaxpayable應交土地增值稅Incrementtaxonlandvaluepayable應交城市維護建設稅Taxformaintainingandbuildingcitiespayable應交房產稅Housingpropertytaxpayable應交土地使用稅Tenuretaxpayable應交車船使用稅Vehicleandvesselusagelicenseplatetax(VVULPT)payable應交個人所得稅Personalincometaxpayable其他應交款Otherfundinconformitywithpaying其他應付款Otherpayables預提費用Drawingexpenseinadvance其他負債Otherliabilities待轉資產價值Pendingchangeroverassetsvalue預計負債Anticipationliabilities長期負債Long-termLiabilities長期借款Long-termloans一年內到期的長期借款Long-termloansduewithinoneyear一年后到期的長期借款Long-termloansdueoveroneyear應付債券Bondspayable債券面值Facevalue,Parvalue債券溢價Premiumonbonds債券折價Discountonbonds應計利息Accruedinterest長期應付款Long-termaccountpayable應付融資租賃款Accruedfinancialleaseoutlay一年內到期的長期應付Long-termaccountpayableduewithinoneyear一年后到期的長期應付Long-termaccountpayableoveroneyear專項應付款Specialpayable一年內到期的專項應付Long-termspecialpayableduewithinoneyear一年后到期的專項應付Long-termspecialpayableoveroneyear遞延稅款Deferraltaxes所有者權益類OWNERS''EQUITY資本Capita實收資本(或股本)Paid-upcapital(orstock)實收資本Paicl-upcapital實收股本Paid-upstock已歸還投資InvestmentReturned資本公積Capitalreserve資本(或股本)溢價Cpital(orStock)premium接受捐贈非現金資產準備Receivenon-cashdonatereserve股權投資準備Stockrightinvestmentreserves撥款轉入Allocatesumschangeoverin外幣資本折算差額Foreigncurrencycapital其他資本公積Othercapitalreserve盈余公積Surplusreserves法定盈余公積Legalsurplus任意盈余公積Freesurplusreserves法定公益金Legalpublicwelfarefund儲備基金Reservefund企業發展基金Enterpriseexpensionfund利潤歸還投資Profitscapitalizadonreturnofinvestment利潤Profits本年利潤Currentyearprofits利潤分配Profitdistribution其他轉入Otherchengeoverin提取法定盈余公積Withdrawallegalsurplus提取法定公益金Withdrawallegalpublicwelfarefunds提取儲備基金Withdrawalreservefund提取企業發展基金Withdrawalreserveforbusinessexpansion提取職工獎勵及福利基金Withdrawalstaffandworkers''bonusandwelfarefund利潤歸還投資Profitscapitalizadonreturnofinvestment應付優先股股利PreferredStockdividendspayable提取任意盈余公積Withdrawalothercommonaccumulationfund應付普通股股利CommonStockdividendspayable轉作資本(或股本)的普通股股利CommonStockdividendschangetoassets(orstock)未分配利潤Undistributedprofit五、損益類Profitandloss收入Income業務收入OPERATINGINCOME主營業務收入Primeoperatingrevenue產品銷售收入Salesrevenue服務收入Servicerevenue其他業務收入Otheroperatingrevenue材料銷售Salesmaterials代購代售包裝物出租Wrappagelease出讓資產使用權收入Remiserightofassetsrevenue返還所得稅Reimbursementofincometax其他收入Otherrevenue投資收益Investmentincome短期投資收益Currentinvestmentincome長期投資收益Long-terminvestmentincome計提的委托貸款減值準備Withdrawalofentrustloansreserves補貼收入Subsidizerevenue國家扶持補貼收入Subsidizerevenuefromcountry其他補貼收入Othersubsidizerevenue營業外收入NON-OPERATINGINCOME非貨幣性交易收益Non-cashdealincome現金溢余Cashoverage處置固定資產凈收益Netincomeondisposaloffixedassets出售無形資產收益Incomeonsalesofintangibleassets固定資產盤盈Fixedassetsinventoryprofit罰款凈收入Netamercementincome支出Outlay業務支出Revenuecharges主營業務成本Operatingcosts產品銷售成本Costofgoodssold服務成本Costofservice主營業務稅金及附加Taxandassociatecharge營業稅Salestax消費稅Consumptiontax城市維護建設稅Taxformaintainingandbuildingcities資源稅Resourcestax土地增值稅Incrementtaxonlandvalue其他業務支出Otherbusinessexpense銷售其他材料成本Othercostofmaterialsale其他勞務成本Othercostofservice其他業務稅金及附加費Othertaxandassociatecharge費用Expenses營業費用Operatingexpenses代銷手續費Consignmentcommissioncharge運雜費Transpotation保險費Insurancepremium展覽費Exhibitionfees廣告費Advertisingfees管理費用Adminisstrativeexpenses職工工資StaffSalaries修理費Repaircharge低值易耗攤銷Articleofconsumption辦公費Officeallowance差旅費Travellingexpense工會經費Labourunionexpenditure研究與開發費Researchanddevelopmentexpense福利費Employeebenefits/welfare職工教育經費Personneleducation待業保險費Unemploymentinsurance勞動保險費Labourinsurance醫療保險費Medicalinsurance會議費Coferemce聘請中介機構費Intermediaryorgans咨詢費Consultfees訴訟費Legalcost業務招待費Businessentertainment技術轉讓費Technologytransferfees礦產資源補償費Mineralresourcescompensationfees排污費Pollutiondischargefees房產稅Housingpropertytax車船使用稅Vehicleandvesselusagelicenseplatetax(VVULPT)土地使用稅Tenuretax印花稅Stamptax財務費用Financecharge利息支出Interestexchange匯兌損失Foreignexchangeloss各項手續費Chargefortrouble各項專門借款費用Special-borrowingcost營業外支出Nonbusinessexpenditure捐贈支出Donationoutlay減值準備金Depreciationreserves非常損失Extraordinaryloss處理固定資產凈損失Netlossondisposaloffixedassets出售無形資產損失Lossonsalesofintangibleassets固定資產盤虧Fixedassetsinventoryloss債務重組損失Lossonarrangement罰款支出Amercementoutlay所得稅Incometax以前年度損益調整Prioryearincomeadjustment1，部門的稱謂市場部Marketing銷售部SalesDepartment（也有其它講法，如寶潔公司銷售部叫客戶生意發展部CBD）客戶服務CustomerService，例如客服員叫CSR，Rforrepresentative人事部HumanResource行政部Admin.財務部Finance&Accounting產品供應ProductSupply，例如產品調度員叫PSPlanner2，人員的稱謂助理Assistant秘書secretary前臺接待小姐Receptionist文員clerk，如會計文員為AccountingClerk主任supervisor經理Manager總經理GM，GeneralManager入場費admission運費freight小費tip學費tuition價格，代價charge制造費用Manufacturingoverhead材料費Materials管理人員工資ExecutiveSalaries獎金Wages退職金Retirementallowance補貼Bonus外保勞務費Outsourcingfee福利費Employeebenefits/welfare會議費Coferemce加班餐費Specialduties市內交通費Businesstraveling通訊費Correspondence電話費Correspondence水電取暖費WaterandSteam稅費Taxesanddues租賃費Rent管理費Maintenance車輛維護費Vehiclesmaintenance油料費Vehiclesmaintenance培訓費Educationandtraining接待費Entertainment圖書、印刷費Booksandprinting運費Transpotation保險費Insurancepremium支付手續費Commission雜費Sundrycharges折舊費Depreciationexpense機物料消耗Articleofconsumption勞動保護費Laborprotectionfees總監Director總會計師FinanceController高級Senior如高級經理為SeniorManager營業費用Operatingexpenses代銷手續費Consignmentcommissioncharge運雜費Transpotation保險費Insurancepremium展覽費Exhibitionfees廣告費Advertisingfees管理費用Adminisstrativeexpenses職工工資StaffSalaries修理費Repaircharge低值易耗攤銷Articleofconsumption辦公費Officeallowance差旅費Travellingexpense工會經費Labourunionexpenditure研究與開發費Researchanddevelopmentexpense福利費Employeebenefits/welfare職工教育經費Personneleducation待業保險費Unemploymentinsurance勞動保險費Labourinsurance醫療保險費Medicalinsurance會議費Coferemce聘請中介機構費Intermediaryorgans咨詢費Consultfees訴訟費Legalcost業務招待費Businessentertainment技術轉讓費Technologytransferfees礦產資源補償費Mineralresourcescompensationfees排污費Pollutiondischargefees房產稅Housingpropertytax車船使用稅Vehicleandvesselusagelicenseplatetax(VVULPT)土地使用稅Tenuretax印花稅Stamptax財務費用Financecharge利息支出Interestexchange匯兌損失Foreignexchangeloss各項手續費Chargefortrouble各項專門借款費用Special-borrowingcost銷售費用明細表STATEMENTOFMARKETINGEXPENSES工資Salariesandwages折舊費Depreciation修理費Repairs物料消耗Suppliesconsumed低值易耗品攤銷Amortizationoflow辦公費Officeexpenses差旅費Travelling銷售傭金Commission代銷手續費Consignmenthandingfee運輸費Transportation裝卸費Loadingandunloading包裝費Packaging保險費Insurance廣告費Advertisi