[英汉会计词汇]注册会计师考试科目
时间：2020-03-01 07:59:22 来源：千叶帆 本文已影响人
下面是小编整理的英汉会计词汇， 希望对大家有帮助。
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
accountant genaral 会计主任
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)
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
入场费admission
运费freight
小费tip
学费tuition
价格，代价charge
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
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)
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
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