英漢會計詞彙
下面是本站小編整理的英漢會計詞彙， 希望對大家有幫助。
資產負債表：balance sheet 可以不大寫b
利潤表： income statements (or statements of income)
利潤分配表：retained earnings
現金流量表：cash flows
accountant genaral 會計主任
account balancde 結平的帳戶
account bill 帳單
account books 帳
account classification 帳戶分類
account current 往來帳
account form of balance sheet 帳戶式資產負債表
account form of profit and loss statement 帳戶式損益表
account payable 應付帳款
account receivable 應收帳款
account of payments 支出表
account of receipts 收入表
account title 帳戶名稱，會計科目
accounting year 或financial year 會計年度
accounts payable ledger 應付款分類帳
Accounting period(會計期間)
are related to specific time periods ,typically one year(通常是一年)
1、部門的稱謂
市場部Marketing
銷售部 Sales Department (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 Customer Service ，例如客服員叫CSR，R for representative
人事部 Human Resource
行政部 Admin.
財務部 Finance & Accounting
產品供應 Product Supply，例如產品調度員叫 P S Planner
2、人員的稱謂
助理 Assistant
祕書 secretary
前臺接待小姐 Receptionist
文員 clerk ，如會計文員爲Accounting Clerk
主任 supervisor
經理 Manager
總經理 GM，General Manager
入場費admission
運費freight
小費tip
學費tuition
價格，代價Charge
製造費用 Manufacturing overhead
材料費 Materials
管理人員工資 Executive Salaries
獎金 Wages
退職金 Retirement allowance
補貼 Bonus
外保勞務費 Outsourcing fee
福利費 Employee benefits/welfare
會議費 Coferemce
加班餐費 Special duties
市內交通費 Business traveling
通訊費 Correspondence
電話費 Correspondence
水電取暖費 Water and Steam
稅費 Taxes and dues
租賃費 Rent
管理費 Maintenance
車輛維護費 Vehicles maintenance
油料費 Vehicles maintenance
培訓費 Education and training
接待費 Entertainment
圖書、印刷費 Books and printing
運費 Transpotation
保險費 Insurance premium
支付手續費 Commission
雜費 Sundry charges
折舊費 Depreciation expense
機物料消耗 Article of consumption
勞動保護費 Labor protection fees
總監Director
總會計師 Finance Controller
高級 Senior 如高級經理爲 Senior Manager
營業費用 Operating expenses
代銷手續費 Consignment commission charge
運雜費 Transpotation
保險費 Insurance premium
展覽費 Exhibition fees
廣告費 Advertising fees
管理費用 Adminisstrative expenses
職工工資 Staff Salaries
修理費 Repair charge
低值易耗攤銷 Article of consumption
辦公費 Office allowance
差旅費 Travelling expense
工會經費 Labour union expenditure
研究與開發費 Research and development expense
福利費 Employee benefits/welfare
職工教育經費 Personnel education
待業保險費 Unemployment insurance
勞動保險費 Labour insurance
醫療保險費 Medical insurance
會議費 Coferemce
聘請中介機構費 Intermediary organs
諮詢費 Consult fees
訴訟費 Legal cost
業務招待費 Business entertainment
技術轉讓費 Technology transfer fees
礦產資源補償費 Mineral resources compensation fees
排污費 Pollution discharge fees
房產稅 Housing property tax
車船使用稅 Vehicle and vessel usage license plate tax(VVULPT)
土地使用稅 Tenure tax
印花稅 Stamp tax
財務費用 Finance charge
利息支出 Interest exchange
匯兌損失 Foreign exchange loss
各項手續費 Charge for trouble
各項專門借款費用 Special-borrowing cost
