会计生活术语大全

1.包干:规定报销的数字,而不管实际数;2.实报实销:按规定的凭据上的实际数额全部报销。

accounting会计学accountant会计师bookkeeping簿记bookkeeper簿记师double-entry bookkeeping复式簿记single-entry bookkeeping单式簿记account book帐簿,会计簿册cashbook现金出纳簿journal日记簿statement of accounts帐目表,帐单balance (sheet)资产平稳表financial year, trading year财政年度income and expenditure, receipts and expenditure, output and input支出和收入assets资产liabilities债务,负债debit借方turnover, volume of business营业额,销售额cash on hand留存现金,库存现金cash balance现金余额,现款结存credit balance贷方余额debit balance借方余额,借方差额deficit亏空balance of trade贸易差额,国际贸易平衡balance of payments(国际)收支,国际收支差额表

我在嘉兴的，这里记帐凭证用方言念成hui piao

传票---指记账凭证；出报--指根据账簿或电算化中编制报表；提现--指从银行存款中提取现金；计税--指核算中需申报的税金；登账--指分别登记账簿；轧账--指年终后将当年度的账做出跨年结转，当年的账不得修改了。交现--指将收入款存到银行。。。。。。。

account form? 第一次听说，指表格吗？balance of the account 账户余额， 指借方与贷方的差额，the amount representing the difference betwween the debit and credit sides of an account. 总额较小的一方加上这个数额使其等于另一方（使借贷相等）这个数额就叫balance. Balance is included on the side of the less total, to ensure it equals the greater total. A balance is brought down to the opposite side of the account这个余额结转至另一方作为期初余额。Business transaction, 楼上说是业务分录，我理解的可能不够专业，还是你自己找资料吧。LLC,有限责任公司，指股东对企业的债务负有限的偿还责任。A company in which the liability of the members in respect of the company's debts is limited.就是说如果企业破产时，股东个人不需要偿还企业所有的债务，仅限于他所持的未付的股票数额。It may be limited by shares, in which case the liability of the members on a windinging-up is limited to the amount (if any)unpaid on their shares.这是目前注册公司的大多数情况，也有公司是 limited by guarantee，即股东同意在企业破产时支付一笔钱，这种意向作为契约写进企业注册备忘录里， the liability is limited by the memorandum to a certain amount, which the members undertake to contribute on winding-up.注：公司注册时提交的一份文件，英国称为“memorandum”，中国公司法里专业词汇我不清楚，直译就是“备忘录”。Present value concept:现值观念，解释这个有点难，货币银行学里大体就是说货币是有时间价值的，同样数量的货币在今天的价值和在将来是不一样的，有时也称为未来的收入在现在的价值。It is the value today of a future payment or series of payments, discounted at the appropriate discount rate.会计学里解释现值：the result arrived at in a discounted cash flow calculation by multiplying a projected annual cash flow figure by a discount factor折现因子 derived from a hurdle rate最低预期资本回收率 of interest and a time period.网站找到的资料都是简单的名词翻译对照，很少有解释的，可以买本牛津会计词典，不过没学过的话也难看懂。

有关会计的英语词汇有哪些

导语：在英语学习过程中，我们不能忽视英语词汇的重要性，那么有关会计的英语词汇有哪些呢？一起来学习下吧：

accountant genaral会计主任

account balancde结平的帐户

account bill帐单

account books帐本

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/financial year会计年度

accounts payable ledger应付款分类帐

Accounting period会计期间

balance sheet 资产负债表

income statements (or statements of income) 利润表

retained earnings 利润分配表

cash flows 现金流量表

Marketing 市场部

Sales Department销售部

Customer Service客户服务

Human Resource 人事部

Admin. 行政部

Finance & Accounting 财务部

Product Supply产品供应

Assistant 助理

secretary 秘书

Receptionist 前台接待小姐

clerk文员

supervisor 主任

Manager 经理

GM，General Manager 总经理

admission 入场费

freight 运费

tip 小费

tuition 学费

charge 价格，代价

Manufacturing overhead 制造费用

Materials 材料费

Executive Salaries 管理人员工资

Wages 奖金

Retirement allowance 退职金

Bonus 补贴

Outsourcing fee 外保劳务费

Employee benefits/welfare 福利费

Coferemce 会议费

Special duties 加班餐费

Business traveling 市内交通费

Correspondence 通讯费

Correspondence 电话费

Water and Steam 水电取暖费

Taxes and dues 税费

Rent 租赁费

Maintenance 管理费

Vehicles maintenance 车辆维护费

Vehicles maintenance 油料费

Education and training 培训费

Entertainment 接待费

Books and printing 图书、印刷费

Transpotation 运费

Insurance premium 保险费

Commission 支付手续费

Sundry charges 杂费

Depreciation expense 折旧费

Article of consumption 机物料消耗

Labor protection fees 劳动保护费

Director 总监

Finance Controller 总会计师

Senior高级

Operating expenses 营业费用

Consignment commission charge 代销手续费

Transpotation 运杂费

Insurance premium 保险费

Exhibition fees 展览费

Advertising fees 广告费

Adminisstrative expenses 管理费用

Staff Salaries 职工工资

Repair charge 修理费

Article of consumption 低值易耗摊销

Office allowance 办公费

Travelling expense 差旅费

Labour union expenditure 工会经费

Research and development expense 研究与开发费

Employee benefits/welfare 福利费

Personnel education 职工教育经费

Unemployment insurance 待业保险费

Labour insurance 劳动保险费

Medical insurance 医疗保险费

Coferemce 会议费

Intermediary organs 聘请中介机构费

Consult fees 咨询费

Legal cost 诉讼费

Business entertainment 业务招待费

Technology transfer fees 技术转让费

Mineral resources compensation fees 矿产资源补偿费

Pollution discharge fees 排污费

Housing property tax 房产税

Vehicle and vessel usage license plate tax(VVULPT) 车船使用税