CPA会计常用英语词汇
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
产品供应 Product Supply，例如产品调度员叫 P S Planner
2、人员的称谓 助理 Assistant 秘书 secretary
前台接待小姐 Receptionist
文员 clerk ，如会计文员为Accounting Clerk 主任 supervisor 经理 Manager
总经理 GM，General Manager
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入场费admission 运费freight 小费tip 学费tuition
价格，代价charge
制造费用 Manufacturing overhead
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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 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
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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 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
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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
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