序号 中文 and ENGLISH 1，部门的称谓
1 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2
户生意发展部CBD）
客户服务 Customer Service ，例如客服员叫CSR，R for 3
representative
4 人事部 Human Resource 5 行政部 Admin.
6 财务部 Finance & Accounting
7 产品供应 Product Supply，例如产品调度员叫 P S 2，人员的称谓
8 助理 Assistant 9 秘书 secretary
10 前台接待小姐 Receptionist
11 文员 clerk ，如会计文员为Accounting Clerk 12 主任 supervisor 13 经理 Manager
14 总经理 GM，General Manager 15 入场费admission 16 运费freight 17 小费tip 18 学费tuition
19 价格，代价charge 3，费用的称谓
20 制造费用 Manufacturing overhead 21 材料费 Materials
22 管理人员工资 Executive Salaries 23 奖金 Wages
24 退职金 Retirement allowance 25 补贴 Bonus
26 外保劳务费 Outsourcing fee
27 福利费 Employee benefits/welfare 28 会议费 Coferemce
29 加班餐费 Special duties
30 市内交通费 Business traveling 31 通讯费 Correspondence 32 电话费 Correspondence
33 水电取暖费 Water and Steam 34 税费 Taxes and dues 35 租赁费 Rent
36 管理费 Maintenance
Planner 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 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)
81 82 83 84 85 86 87
88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 121 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
122 123 124 125 126 127 128 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 149 150 151 152 153 154 155 156 157 158 159 160 161 162 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
163 在安装设备 Erecting equipment-in-process 164 技术改造工程 Technical innovation project 165 大修理工程 General overhaul project
在建工程减值准备 Construction-in-process depreciation 166
reserves
167 固定资产清理 Liquidation of fixed assets 168 无形资产 Intangible assets 169 专利权 Patents
170 非专利技术 Non-Patents
171 商标权 Trademarks, Trade names 172 著作权 Copyrights 173 土地使用权 Tenure 174 商誉 Goodwill
175 无形资产减值准备 Intangible Assets depreciation reserves 176 专利权减值准备 Patent rights depreciation reserves 177 商标权减值准备 trademark rights depreciation reserves 178 未确认融资费用 Unacknowledged financial charges 179 待处理财产损溢 Wait deal assets loss or income 180 待处理财产损溢 Wait deal assets loss or income
181 待处理流动资产损溢 Wait deal intangible assets loss or income 182 待处理固定资产损溢 Wait deal fixed assets loss or income 183
184 二、负债类 Liability 185
186 短期负债 Current liability 187 短期借款 Short-term borrowing 188 应付票据 Notes payable
189 银行承兑汇票 Bank acceptance 190 商业承兑汇票 Trade acceptance 191 应付账款 Account payable 192 预收账款 Deposit received
193 代销商品款 Proxy sale goods revenue 194 应付工资 Accrued wages
195 应付福利费 Accrued welfarism 196 应付股利 Dividends payable 197 应交税金 Tax payable
198 应交增值税 value added tax payable 199 进项税额 Withholdings on VAT 200 已交税金 Paying tax
201 转出未交增值税 Unpaid VAT changeover 202 减免税款 Tax deduction
203 销项税额 Substituted money on VAT 204 出口退税 Tax reimbursement for export
205 进项税额转出 Changeover withnoldings on VAT
206 207 208 209 210 211 212 213 214 215 216 217 218 219 220 221 222 223 224 225 226 227 228 229 230 231 232 233 234 235 236 237 238 239 240 241 242 243 244
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
245 246 247 248 249 250 251 252 253 254 255 256 257 258 259 260 261 262 263 264 265 266 267 268 269 270 271 272 273 274 275 276 277 278 279 280 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
281 282 283 284 285 286 287 288 289 290 291 292 293 294 295 296 297 298 299 300 301 302 303 304 305 306 307 308 309 310 311 312 313 314 315 316 317 318 319 320 321 322 323 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
324 325 326 327 328 329 330 331 332 333 334 335 336 337 338 339 340 341 342 343 344 345 346 347 348 349 350 351 352 353 354 355 356 357 358 359 360 361 362 363 364 365 366 367 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
368 369 370 371 372 373 374 375 376 377 378 379 380 381 382 383 384 385 386 387 388 389 390 391 392 393 394 395 396 397 398 399 400 401 402
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
因篇幅问题不能全部显示，请点此查看更多更全内容