会计的费用英文怎么说
『壹』 会计科目英文缩写
一、企业财务会计报表封面 FINANCIAL REPORT COVER
报表所属期间之期末时间点 Period Ended
所属月份 Reporting Period
报出日期 Submit Date
记账本位币币种 Local Reporting Currency
审核人 Verifier
填表人 Preparer
二、资产负债表 Balance Sheet
资产 Assets
流动资产 Current Assets
货币资金 Bank and Cash
短期投资 Current Investment
一年内到期委托贷款 Entrusted loan receivable e within one year
减:一年内到期委托贷款减值准备 Less: Impairment for Entrusted loan receivable e within one year
减:短期投资跌价准备 Less: Impairment for current investment
短期投资净额 Net bal of current investment
应收票据 Notes receivable
应收股利 Dividend receivable
应收利息 Interest receivable
应收账款 Account receivable
减:应收账款坏账准备 Less: Bad debt provision for Account receivable
应收账款净额 Net bal of Account receivable
其他应收款 Other receivable
减:其他应收款坏账准备 Less: Bad debt provision for Other receivable
其他应收款净额 Net bal of Other receivable
预付账款 Prepayment
应收补贴款 Subsidy receivable
存货 Inventory
减:存货跌价准备 Less: Provision for Inventory
存货净额 Net bal of Inventory
已完工尚未结算款 Amount e from customer for contract work
待摊费用 Deferred Expense
一年内到期的长期债权投资 Long-term debt investment e within one year
一年内到期的应收融资租赁款 Finance lease receivables e within one year
其他流动资产 Other current assets
流动资产合计 Total current assets
长期投资 Long-term investment
长期股权投资 Long-term equity investment
委托贷款 Entrusted loan receivable
长期债权投资 Long-term debt investment
长期投资合计 Total for long-term investment
减:长期股权投资减值准备 Less: Impairment for long-term equity investment
减:长期债权投资减值准备 Less: Impairment for long-term debt investment
减:委托贷款减值准备 Less: Provision for entrusted loan receivable
长期投资净额 Net bal of long-term investment
其中:合并价差 Include: Goodwill (Negative goodwill)
固定资产 Fixed assets
固定资产原值 Cost
减:累计折旧 Less: Accumulated Depreciation
固定资产净值 Net bal
减:固定资产减值准备 Less: Impairment for fixed assets
固定资产净额 NBV of fixed assets
工程物资 Material holds for construction of fixed assets
在建工程 Construction in progress
减:在建工程减值准备 Less: Impairment for construction in progress
在建工程净额 Net bal of construction in progress
固定资产清理 Fixed assets to be disposed of
固定资产合计 Total fixed assets
无形资产及其他资产 Other assets & Intangible assets
无形资产 Intangible assets
减:无形资产减值准备 Less: Impairment for intangible assets
无形资产净额 Net bal of intangible assets
长期待摊费用 Long-term deferred expense
融资租赁——未担保余值 Finance lease – Unguaranteed resial values
融资租赁——应收融资租赁款 Finance lease – Receivables
其他长期资产 Other non-current assets
无形及其他长期资产合计 Total other assets & intangible assets
递延税项 Deferred Tax
递延税款借项 Deferred Tax assets
资产总计 Total assets
负债及所有者(或股东)权益 Liability & Equity
流动负债 Current liability
短期借款 Short-term loans
应付票据 Notes payable
应付账款 Accounts payable
已结算尚未完工款
预收账款 Advance from customers
应付工资 Payroll payable
应付福利费 Welfare payable
应付股利 Dividend payable
应交税金 Taxes payable
其他应交款 Other fees payable
其他应付款 Other payable
预提费用 Accrued Expense
预计负债 Provision
递延收益 Deferred Revenue
一年内到期的长期负债 Long-term liability e within one year
其他流动负债 Other current liability
流动负债合计 Total current liability
长期负债 Long-term liability
长期借款 Long-term loans
应付债券 Bonds payable
长期应付款 Long-term payable
专项应付款 Grants & Subsidies received
其他长期负债 Other long-term liability
长期负债合计 Total long-term liability
递延税项 Deferred Tax
递延税款贷项 Deferred Tax liabilities
负债合计 Total liability
少数股东权益 Minority interests
所有者权益(或股东权益) Owners’ Equity
实收资本(或股本) Paid in capital
减;已归还投资 Less: Capital redemption
实收资本(或股本)净额 Net bal of Paid in capital
资本公积 Capital Reserves
盈余公积 Surplus Reserves
其中:法定公益金 Include: Statutory reserves
未确认投资损失 Unrealised investment losses
未分配利润 Retained profits after appropriation
其中:本年利润 Include: Profits for the year
外币报表折算差额 Translation reserve
所有者(或股东)权益合计 Total Equity
负债及所有者(或股东)权益合计 Total Liability & Equity
三、利润及利润分配表 Income statement and profit appropriation
一、主营业务收入 Revenue
减:主营业务成本 Less: Cost of Sales
主营业务税金及附加 Sales Tax
二、主营业务利润(亏损以“—”填列) Gross Profit ( - means loss)
加:其他业务收入 Add: Other operating income
减:其他业务支出 Less: Other operating expense
减:营业费用 Selling & Distribution expense
管理费用 G&A expense
财务费用 Finance expense
三、营业利润(亏损以“—”填列) Profit from operation ( - means loss)
加:投资收益(亏损以“—”填列) Add: Investment income
补贴收入 Subsidy Income
营业外收入 Non-operating income
减:营业外支出 Less: Non-operating expense
四、利润总额(亏损总额以“—”填列) Profit before Tax
减:所得税 Less: Income tax
少数股东损益 Minority interest
加:未确认投资损失 Add: Unrealised investment losses
五、净利润(净亏损以“—”填列) Net profit ( - means loss)
加:年初未分配利润 Add: Retained profits
其他转入 Other transfer-in
六、可供分配的利润 Profit available for distribution( - means loss)
减:提取法定盈余公积 Less: Appropriation of statutory surplus reserves
提取法定公益金 Appropriation of statutory welfare fund
提取职工奖励及福利基金 Appropriation of staff incentive and welfare fund
提取储备基金 Appropriation of reserve fund
提取企业发展基金 Appropriation of enterprise expansion fund
利润归还投资 Capital redemption
七、可供投资者分配的利润 Profit available for owners' distribution
减:应付优先股股利 Less: Appropriation of preference share's dividend
提取任意盈余公积 Appropriation of discretionary surplus reserve
应付普通股股利 Appropriation of ordinary share's dividend
转作资本(或股本)的普通股股利 Transfer from ordinary share's dividend to paid in capital
八、未分配利润 Retained profit after appropriation
补充资料: Supplementary Information:
1. 出售、处置部门或被投资单位收益 Gains on disposal of operating divisions or investments
2. 自然灾害发生损失 Losses from natural disaster
3. 会计政策变更增加(或减少)利润总额 Increase (decrease) in profit e to changes in accounting policies
4. 会计估计变更增加(或减少)利润总额 Increase (decrease) in profit e to changes in accounting estimates
5. 债务重组损失 Losses from debt restructuring
『贰』 财务里手续费的英文怎么说
一般的手续费是handling charge
财务方面的手续费是the bank charge,也有人这样说the bank handling charge.
『叁』 主要会计科目的英文说法(国际通用)
一、资产类库存现金(Cash on hand)银行存款(Cash in bank)其他货币资金(Other cash and cash equivalents)存出保证金(Refundable deposits)交易性金融资产(Financial assets at fair value through profit or loss)应收票据(Note receivable)应收账款(Account receivable )预付账款(Advanced payment)应收股利(Dividend receivable)应收利息(Interest receivable)其他应收款(Other receivables)坏账准备(Allowance for bad debts)材料采购(Materials purchase)在途物资(Materials in transit)原材料(Raw materials)材料成本差异(Materials cost variance)库存商品(Commodity stocks)发出商品(Goods shipped in transit)商品进销差价(Differences between purchasing and selling price)委托加工物资(Consigned processing material)周转材料(Circulating materials)存货跌价准备(Provisions for decline in inventory)长期应收款(Long-term receivables)固定资产(Plant and equipment)累计折旧(Accumulated depreciation)固定资产减值准备(Provisions for impairment of fixed assets)在建工程(Construction in process)工程物资(Construction materials)固定资产清理(Disposal of fixed assets)无形资产(Intangible assets)累计摊销(Accumulated depletion)无形资产减值准备(Provisions for impairment of intangible assets)商誉(Goodwill)长期待摊费用(Long-term deferred assets)递延所得税资产(Deferred income tax assets)待处理财产损溢(Loss or profit from assets wait to deal)二、负债类短期借款(Short loan)交易性金融负债(Financial liabilities at fair value through profit or loss)应付票据(Notes payable)应付账款((Accounts payable)预收账款(Amounts collected in advance)应付职工薪酬(Accrued employee compensation)应交税费(Tax payable)应付利息(Interest payable)应付股利(Dividend payable)其他应付款(Other payables)长期借款(Long-term loan)应付债券(Long-term bonds)长期应付款(Long term payable)未确认融资费用(Unrecognized finance cost )专项应付款(Specific payable)预计负债(Accrued liabilities)递延所得税负债(Deferred income tax liabilities)三、所有者权益类实收资本(Paid-in capital)资本公积(Capital reserve)盈余公积(Surplus reserves)本年利润(Current year profits)利润分配(Profit distribution)四、成本类生产成本(Manufacturing cost)制造费用(Manufacturing overhead)劳务成本(Service cost)研发支出(R&D expenditures)工程施工(Engineering construction)五、损益类主营业务收入(Prime operating revenue)其他业务收入(Other operating revenue)公允价值变动损益(Profit or loss on fair value)营业外收入(Unrelated business income)主营业务成本(Cost of goods sold)其他业务成本(Other business expense)营业税金及附加(Operating tax and associate charge)销售费用(Marketing expenses)管理费用(Administrative expenses)财务费用(Financial expenses)资产减值损失(Asset impairment loss)营业外支出(Losses)所得税费用(Income tax expense)以前年度损益调整(Prior-period profit or loss adjustment)
『肆』 会计用英语怎么写
一、会计写法:
1、accounting; accountancy(会计工作)
2、 accountant; bookkeeper(会计人员)
2、释义
1、accounting∶监督和管理财务的工作,包括填制记帐凭证,处理帐务,编制财务报表等。
2、accountant∶担任会计工作的人员。
三、例句
1、她和她的会计约好了见面。
She has an appointment with her accountant
2、这个时候,会计溜了——带走了我所有的银行结算单、资金和收据。
At this point, the accountant did a runner — with all my bank statements, expenses and receipts.
3、本书旨在提供金融和会计方面的实用知识。
This book was designed in order to provide a working knowledge of finance and accounts
4、会计及时卡住了这笔不必要的开支。
The accountant checked this unnecessary spending in good time.
5、被解雇的管理人员包括前销售经理、主管和会计。
The unemployed executives include former sales managers, directors and accountants.
6、他通常都把账册交给经理和会计们处理。
For the most part he left the books to his managers and accountants .
(4)会计的费用英文怎么说扩展阅读:
一、会计相关职位
1、Accounting Assistant会计助理;
2、Accounting Clerk 记帐员;
3、Accounting Manager 会计部经理;
4、Accounting Stall 会计部职员;
5、Accounting Supervisor会计主管;
6、Cashier 出纳员;
7、Financial Controller 财务主任;
8、Financial Reporter 财务报告人;
二、例句
1、Theaccountingfirm deliberately destroyed documents to thwart government investigators.
会计事务所故意毁坏文件,阻挠政府调查工作。
2、How doaccountingrecords operate?
账目是如何记录的?
3、The debate revolves around specificaccountingtechniques.
这场争论的焦点是具体的会计技术。
4、Therewas no .
销售部门与财务部门之间关系很坏。
5、 Acompany'.
公司的会计账目必须随时可以公开以备检查。
『伍』 会计中的 间接费用 用英语怎么说
:间接费用 英语为:indirect cost;indirect expense;overhead cost;overhead expenses。亦为:经营费用。公司经营过程中支付的一般费用。如管理费用、财务费用、法律费用等,这些费用没有直接用于生产产品或提供服务。经营费用是影响公司收益的重要因素。参见:直接费用,direct overhead。
『陆』 问一下会计术语里”费用发生“英文怎么说
Expenses incurred
『柒』 会计相关职位用英语怎么说
会计相关职位的英文:Accounting related positions
related 读法 英[rɪ'leɪtɪd]美[rɪ'letɪd]
1、adj. 有关系的,有关联的;讲述的,叙述的
2、v. 叙述(relate过去式)
短语:
1、related words相关词汇
2、related document相关文件;有关单证
3、related company相关公司;联营公司
4、related function相关函数
5、related investment相关投资
(7)会计的费用英文怎么说扩展阅读
一、related的原型:relate
relate 读法 英[rɪ'leɪt]美[rɪ'let]
1、vt. 叙述;使…有联系
2、vi. 涉及;认同;符合;与…有某种联系
短语:
relate with使相关,使符合
例句:
Trainees should be invited to relate new ideas to their past experiences.
应该要求实习生把新想法与他们的以往经历相联系。
二、relate的词义辨析:
relate, unite, connect, attach, link, combine这组词都有“连接,结合,联合”的意思,其区别是:
1、relate指人与人有亲戚或婚烟关系;也指人或物之间尚存的实际或假想的联系。
2、unite指联合、团结、结合在一起,构成一个整体。
3、connect指两事物在某一点上相连接,但彼此又保持独立。
4、attach指把局部连接在整体上,小的接在大的上面,活动的接在固定的上面。
5、link指连环式的连接,或用接合物或其它方式连接,还可指一事物与另一事物的联系或关系。
6、combine指两个或两个以上的人或物结合在一起。
『捌』 会计英文怎么写
一、会计的英文:accounting
读音:英 [ə'kaʊntɪŋ] 美 [ə'kaʊntɪŋ]
n. 会计,会计学;账单
v. 记述,报告(account的现在分词);
二、词汇搭配
1、Accounting Manager 会计部经理
2、accounting assistant 助理会计
3、cost accounting 成本会计
4、creative accounting 创造性会计
[例句]An understanding of accounting techniques is a major requisite for the work of the analysts。
懂得会计知识是从事分析员工作的一个必要条件。
(8)会计的费用英文怎么说扩展阅读:
会计是以货币为主要计量单位,运用专门的方法,对企业、机关单位或其他经济组织的经济活动进行连续、系统、全面地反映和监督的一项经济管理活动。具体而言,会计是对一定主体的经济活动进行的核算和监督,并向有关方面提供会计信息。
会计的监督职能
会计监督主要是利用会计资料和信息反馈对经济活动的全过程加以控制和指导,包括事前、事中和事后的监督。
会计监督除货币监督,还有实物监督。会计监督的内容,是从本单位经济效益出发,对经济活动的合理性、合法性、真实性、正确性、有效性进行的全面监督。
会计监督的目的在于改善经营或预算管理,维护国家财政制度和财务制度,保护社会主义公共财产,合理使用资金,促进增产节约,提高经济效益。