会计中常用短语

阅读新闻会计常用词汇accountant general 会计主任account balanced 结平的账户account bill 账单account books 帐account classification 账户分类account current 往来帐account form of balance sheet 账户式资产负债表account form of profit and loss statement 账户式损益表account payable 应付账款account receivable 应收账款account of payments 支出表account of receipts 收入表account title 账户名称，会计科目accounting year 或financial year 会计年度accounts payable ledger 应付款分类账Accounting period（会计期间）are related to specifictime 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 flows1，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 Planner2，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总监Director总会计师 Finance Controller高级 Senior 如高级经理为Senior 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 Conference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 Transportation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营业费用 Operating expenses代销手续费 Consignment commission charge 运杂费 Transportation保险费 Insurance premium展览费 Exhibition fees广告费 Advertising fees管理费用 Administrative 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 Labor 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 Labor insurance医疗保险费 Medical insurance会议费 Conference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账目名词一、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 creditor’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在安装设备 Erecting equipment-in-process技术改造工程 Technical innovation project大修理工程 General overhaul project在建工程减值准备 Construction-in-process depreciation reserves固定资产清理 Liquidation of fixed assets无形资产 Intangible assets专利权 Patents非专利技术 Non-Patents商标权 Trademarks, Trade names著作权 Copyrights土地使用权 Tenure商誉 Goodwill无形资产减值准备 Intangible Assets depreciation reserves专利权减值准备 Patent rights depreciation reserves商标权减值准备 trademark rights depreciation reserves未确认融资费用 Unacknowledged financial charges待处理财产损溢 Wait deal assets loss or income待处理财产损溢 Wait deal assets loss or income待处理流动资产损溢 Wait deal intangible assets loss or income待处理固定资产损溢 Wait deal fixed assets loss or income二、负债类 Liability短期负债 Current liability短期借款 Short-term borrowing应付票据 Notes payable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance应付账款 Account payable预收账款 Deposit received代销商品款 Proxy sale goods revenue应付工资 Accrued wages应付福利费 Accrued welfares应付股利 Dividends payable应交税金 Tax payable应交增值税 value added tax payable进项税额 Withholdings on VAT已交税金 Paying tax转出未交增值税 Unpaid VAT changeover减免税款 Tax deduction销项税额 Substituted money on VAT出口退税 Tax reimbursement for export进项税额转出 Changeover withholdings on VAT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 citiespayable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 platetax(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资本 Capita实收资本(或股本) Paid-up capital(or stock)实收资本 Paid-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 Capital(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 expansion fund利润归还投资 Profits capitalized 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 capitalized 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 Conference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 Transportation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 value5405 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 Transportation保险费 Insurance premium展览费 Exhibition fees广告费 Advertising fees管理费用 Administrative 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 Labor 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 Labor insurance医疗保险费 Medical insurance会议费 Conference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广告常用语汉译英包君健康 keep you fit all the time包装新颖美观 fashionable and attractive packages保证质量 quality and quantity assured产销历史悠久 have a long history in production and marketing驰名中外 popular both at home and abroad穿着舒适轻便 comfortable and easy to wear工艺精良 sophisticated technologies规格齐全a complete range of specifications; complete in specifications 赶超世界先进水平 catch up with and surpass advanced world level花色繁多 a wide selection of colors and designs花色新颖品种多样 fashionable styles, rich varieties货源充足 sufficient supplies; ample supply久负盛名 with a long standing reputation交货及时 timely delivery guaranteed价格公道 reasonable price技艺精湛 fine craftsmanship经济耐用 economy and durability具有中国风味 possess Chinese flavors居同类产品之首 rank first among similar products品质优良 excellent in quality品种齐全 complete range of articles款式多样 various styles阅读新闻商务相关常用词汇Price discretion 价格自主权Sunk cost 旁置成本，滞留成本，沉没成本Marginal cost 边际成本Offset 抵消，补偿Functional migration 职能转移Procurement 物资采购A local firm that is vertically integrated 纵向一体化公司Equity capital 股本资本Ordinary shares 普通股Oligopolistic behavior 寡占行为Voluntary export restraints 自愿出口限制Overarching strategy 支配性战略Intra-company trade 公司内部贸易Psychic distance 心理距离Lines of business 业务领域Overprice 将……标价过高Differentiation strategy 差别化战略Zaibatsu 财阀LME-COMEX： International Metal Exchanges 国际金属交易所VAT reimbursement schema 增值税先征后返Market distortion 市场扭曲World Bureau of Metal Statistics 国际金属统计局Eurometaux ： European Association of Metals 欧洲金属工业协会ASCM ：＜Agreement on Subsidies and Countervailing Measures＞《补贴与反补贴措施协定》Specific subsidy 专项性补贴Consumer Goods 消费品Industrial Goods 工业产品Transaction Marketing 交易营销Relationship Marketing 关系营销Market Segmentation 市场细分Standardized Marketing 无差异性营销Differentiated Marketing 差异性营销Concentrated Marketing 集中性营销Market Positioning 市场定位Royalty Fee 许可费Markup Pricing 加成定价Perceived Value Pricing 价值定价法Transfer Pricing 转移定价EDI（Electronic Data Interexchange）电子数据交换Import Surtax 进口附加税Variable Levy 差额税Sliding Duty 滑动关税Threshold Price 门槛价格Preferential Duties 特惠税Escape Clause 免责条款Prior Limitation 预定限额Specific Duty 从量税Ad Valorem Duty 从价税Compound Duty 混合税GDP Deflator GDP 紧缩指数GDP Gap GDP 缺口Recession 衰退Depression 萧条Inertial Growth Rate 惯性增长率Aggregate Supply/Demand 总供给 / 需求Equilibrium of AD and AS 总供给和总需求的均衡Stagflation 滞胀Fixed Money-Supply Effect 固定货币供给效应Open-Market Operations 公开市场业务Unemployment Benefits 失业救济Concessionary Finance 优惠性融资Production Gain 生产收益MES （Minimum Efficient Scale）达到最有效的基本生产规模Intra-Industry Specialization 行业内的专业化分工Ad Valorem Tariff 从价税Specific Duty 从量税Voluntary Export Restraints （VERs）自动出口限制Balance of Payment Disequilibrium 国际收支不平衡Global Economic Welfare 全球经济福利Signatory 签约方Contracting Party 缔约方Trade Sanction 贸易制裁Trade Reciprocity 贸易互惠Multilateral Environmental Agreement 多边环境协议Harmonization of Standards 标准统一Investment Regime 投资管理体制Action Plan 行动计划Financial and Budgetary Provisions 财政及预算拨款Efficient Allocation of Resources 资源有效配置Financial Instrument 金融工具Spin-off 脱离母公司的公司Start-up 新成立的企业Industry Consolidation 产业联合Management Buyout 买断产权或管理权Return on Investment 投资回报Labor-intensive 劳动力密集型Emerging Markets 新兴市场Chain of Command 控制链Quality Initiative 质量改进努力Publicly Traded Companies 公开上市交易的公司Tax Refund 出口退税Business Cycle 商业周期Initial Public Offering （IPO）首次公开发行Capital Spending Binge 资本投资狂潮Venture Capital 风险资本Single Market 单一市场Clearing and Settlement Systems 清算及结算系统Pooled Accounts 总合账户Top Priority 当务之急Blue Chip Index 蓝筹股指数Consumer Confidence 消费者信心Social Security 社会保障Liquid Investment 短期投资Economic Stimulus 经济刺激Production Capacity 生产能力Real Wages 实际收入Boom-and-Bust Cycle 经济繁荣与萧条交替循环Tax Exemption 免税Trade Liberalization 贸易自由化Flow of Goods and Capital 贸易及资本流动Import Substitution 进口替代TPRM （Trade Policy Review Mechanism）贸易审议机制TRIPS （Trade-Related Intellectual Property Rights）与贸易有关的知识产权TRIMS （Trade-Related Investment Measures）与贸易有关的投资措施TBT （Technical Barriers to Trade）技术性贸易壁垒HS （Harmonized Commodity and Coding System）商品名称及编码协调制度DSB （Dispute Settlement Body）争端解决机制Mediation of Dispute 商业纠纷调解Non-discrimination 非歧视Antidumping Duty 反倾销税Countervailing Duty 反补贴税GSP （Generalized System of Preference）普惠制TEU （Twenty-foot Equivalent Unit）标准集装箱MFN （Most Favored Nations）最惠国Tax Rebate 出口退税Image Project 形象工程MPC （Marginal Propensity to Consume）边际消费倾向管理英语词汇MANAGEMENT OF TIME AND COST 时间与成本管理Introduction and Theory 简介与理论Planning and Scheduling 制定计划和进度Resource Management and Financial Management 资源和财务管理Cost Control and value Analysis 成本控制与价值分析Variability and Risk Management 变化因素与风险管理Introduction and Theory 内容简介与理论objectives 目标Management theory; evolution. 管理理论及其发展Project Management; definitions. 项目管理的定义Stakeholders; client and project team. 资金保管者;代理人和项目小组Financial management in projects. 项目中的财务管理Network Analysis 网络分析Resource Management 资源管理Resourcing project 项目的资源Supply chain and projects Logistics. 供应链和后勤工作Resource allocation and smoothing 资源的调配Investment appraisal 投资评估Budgeting control 成本控制Cash flow forecasting 现金流量预测Earned value analysis 增值分析Management accounts 管理记录Risk Management 风险管理Risk analysis 风险分析time and cost 时间和成本Contingency management 意外事件管理Perception and attitudes 观察和态度Experience 工作经历Methodology 方法论organization 组织学Sessions 研讨The fundamental principles of project management 项目管理基础理论Project Management definitions 项目管理定义Forecasting 预测Estimating 评估Programming 规划Planning 制定计划Control 控制Contractor 合同SESSION1.Introduction and Theory内容简介与理论SESSION2.Planning and Scheduling制定计划和进度SESSION3.Resource Management and Financial Management资源和财务管理SESSION4.Cost Control and value Analysis成本控制与价值分析SESSION5.Variability and Risk Management变化因素与风险管理Stakeholders; client and project team.资金保管者;代理人和项目小组Financial management in projects.项目中的财务管理Industrial scheduling工业进度Network Analysis网络分析Supply chain and projects Logistics.供应链和后勤工作Resource allocation and smoothing资源的调配Investment appraisal投资评估Budgeting control成本控制Cash flow forecasting现金流预测Earned value analysis已增价值分析Management accounts管理记录Variability and Risk Management 变量和风险分析Variability in resources资源中的变量Risk analysis, time and cost风险分析,时间和成本Contingency management意外事故管理Perception and attitudes观察和态度Methodology,organisation方法论，组织学Sessions; outline研讨；大纲Sponsor赞助人Champion竞争者Client代理人Customer客户Contractor合同Sub - contractors子合同Suppliers供货商。