外销员外贸外语辅导：会计常用词汇表

标签：外销员考试真题,外销员考试试题及答案,http://www.jiaoshi66.com 外销员外贸外语辅导：会计常用词汇表,
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）
　　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
　　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
　　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
　　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

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