accountant genaral 會計主任
　　account balancde 結平的帳戶
　　account bill 帳單
　　account books 帳
　　account classification 帳戶分類
　　account current 往來帳
　　account form of balance sheet 帳戶式資產負債表
　　account form of profit and loss statement 帳戶式損益表
　　account payable 應付帳款
　　account receivable 應收帳款
　　account of payments 支出表
　　account of receipts 收入表
　　account title 帳戶名稱，會計科目accounting year 或financial year 會計年度
　　accounts payable ledger 應付款分類帳Accounting period（會計期間）are related to specific
　　time periods ，typically one year（通常是一年）
　　資產負債表：balance sheet 可以不大寫b
　　利潤表： income statements （or statements of income）
　　利潤分配表：retained earnings
　　現金流量表：cash flows
　　1，部門的稱謂
　　市場部Marketing
　　銷售部 Sales Department （也有其它講法，如寶潔公司銷售部叫客戶生意發展部CBD）
　　客戶服務　Customer Service ，例如客服員叫CSR，R for representative
　　人事部 Human Resource
　　行政部 Admin.
　　財務部 Finance & Accounting
　　產品供應 Product Supply，例如產品調度員叫　P S　Planner
　　2，人員的稱謂
　　助理 Assistant
　　秘書 secretary
　　前臺接待小姐 Receptionist
　　文員 clerk ，如會計文員為Accounting Clerk
　　主任　supervisor
　　經理　Manager
　　總經理 GM，General Manager
　　入場費admission
　　運費freight
　　小費tip
　　學費tuition
　　價格，代價charge
　　制造費用 Manufacturing overhead
　　材料費 Materials
　　管理人員工資 Executive Salaries
　　獎金 Wages
　　退職金 Retirement allowance
　　補貼 Bonus
　　外保勞務費 Outsourcing fee
　　福利費 Employee benefits/welfare
　　會議費 Coferemce
　　加班餐費 Special duties
　　市內交通費 Business traveling
　　通訊費 Correspondence
　　電話費 Correspondence
　　水電取暖費 Water and Steam
　　稅費 Taxes and dues
　　租賃費 Rent
　　管理費 Maintenance
　　車輛維護費 Vehicles maintenance
　　油料費 Vehicles maintenance
　　培訓費 Education and training
　　接待費 Entertainment
　　圖書、印刷費 Books and printing
　　運費 Transpotation
　　保險費 Insurance premium
　　支付手續費 Commission
　　雜費 Sundry charges
　　折舊費 Depreciation expense
　　機物料消耗 Article of consumption
　　勞動保護費 Labor protection fees
　　總監Director
　　總會計師 Finance Controller
　　高級 Senior 如高級經理為　Senior Manager
　　營業費用 Operating expenses
　　代銷手續費 Consignment commission charge
　　運雜費 Transpotation
　　保險費 Insurance premium
　　展覽費 Exhibition fees
　　廣告費 Advertising fees
　　管理費用 Adminisstrative expenses
　　職工工資 Staff Salaries
　　修理費 Repair charge
　　低值易耗攤銷 Article of consumption
　　辦公費 Office allowance
　　差旅費 Travelling expense
　　工會經費 Labour union expenditure
　　研究與開發費 Research and development expense
　　福利費 Employee benefits/welfare
　　職工教育經費 Personnel education
　　待業保險費 Unemployment insurance
　　勞動保險費 Labour insurance
　　醫療保險費 Medical insurance
　　會議費 Coferemce
　　聘請中介機構費 Intermediary organs
　　咨詢費 Consult fees
　　訴訟費 Legal cost
　　業務招待費 Business entertainment
　　技術轉讓費 Technology transfer fees
　　礦產資源補償費 Mineral resources compensation fees
　　排污費 Pollution discharge fees
　　房產稅 Housing property tax
　　車船使用稅 Vehicle and vessel usage license plate tax（VVULPT）
　　土地使用稅 Tenure tax
　　印花稅 Stamp tax
　　財務費用 Finance charge
　　利息支出 Interest exchange
　　匯兌損失 Foreign exchange loss
　　各項手續費 Charge for trouble
　　各項專門借款費用 Special-borrowing cost
　　帳目名詞
　　一、 資產類 Assets
　　流動資產 Current assets
　　貨幣資金 Cash and cash equivalents
　　現金 Cash
　　銀行存款 Cash in bank
　　其他貨幣資金 Other cash and cash equivalents
　　外埠存款 Other city Cash in bank
　　銀行本票 Cashier's cheque
　　銀行匯票 Bank draft
　　信用卡 Credit card
　　信用證保證金 L/C Guarantee deposits
　　存出投資款 Refundable deposits
　　短期投資 Short-term investments
　　股票 Short-term investments - stock
　　債券 Short-term investments - corporate bonds
　　基金 Short-term investments - corporate funds
　　其他 Short-term investments - other
　　短期投資跌價準備 Short-term investments falling price reserves
　　應收款 Account receivable
　　應收票據 Note receivable
　　銀行承兌匯票 Bank acceptance
　　商業承兌匯票 Trade acceptance
　　應收股利 Dividend receivable
　　應收利息 Interest receivable
　　應收賬款 Account receivable
　　其他應收款 Other notes receivable
　　壞賬準備 Bad debt reserves
　　預付賬款 Advance money
　　應收補貼款 Cover deficit by state subsidies of receivable
　　庫存資產 Inventories
　　物資采購 Supplies purchasing
　　原材料 Raw materials
　　包裝物 Wrappage
　　低值易耗品 Low-value consumption goods
　　材料成本差異 Materials cost variance
　　自制半成品 Semi-Finished goods
　　庫存商品 Finished goods
　　商品進銷差價 Differences between purchasing and selling price
　　委托加工物資 Work in process - outsourced
　　委托代銷商品 Trust to and sell the goods on a commission basis
　　受托代銷商品 Commissioned and sell the goods on a commission basis
　　存貨跌價準備 Inventory falling price reserves
　　分期收款發出商品 Collect money and send out the goods by stages
　　待攤費用 Deferred and prepaid expenses
　　長期投資 Long-term investment
　　長期股權投資 Long-term investment on stocks
　　股票投資 Investment on stocks
　　其他股權投資 Other investment on stocks
　　長期債權投資 Long-term investment on bonds
　　債券投資 Investment on bonds
　　其他債權投資 Other investment on bonds
　　長期投資減值準備 Long-term investments depreciation reserves
　　股權投資減值準備 Stock rights investment depreciation reserves
　　債權投資減值準備 Bcreditor's rights investment depreciation reserves
　　委托貸款 Entrust loans
　　本金 Principal
　　利息 Interest
　　減值準備 Depreciation reserves
　　固定資產 Fixed assets
　　房屋 Building
　　建筑物 Structure
　　機器設備 Machinery equipment
　　運輸設備 Transportation facilities
　　工具器具 Instruments and implement
　　累計折舊 Accumulated depreciation
　　固定資產減值準備 Fixed assets depreciation reserves
　　房屋、建筑物減值準備 Building/structure depreciation reserves
　　機器設備減值準備 Machinery equipment depreciation reserves
　　工程物資 Project goods and material
　　專用材料 Special-purpose material
　　專用設備 Special-purpose equipment
　　預付大型設備款 Prepayments for equipment
　　為生產準備的工具及器具 Preparative instruments and implement for fabricate
　　在建工程 Construction-in-process
　　安裝工程 Erection works
　　在安裝設備 Erecting equipment-in-process
　　技術改造工程 Technical innovation project
　　大修理工程 General overhaul project
　　在建工程減值準備 Construction-in-process depreciation reserves
　　固定資產清理 Liquidation of fixed assets
　　無形資產 Intangible assets
　　專利權 Patents
　　非專利技術 Non-Patents
　　商標權 Trademarks， Trade names
　　著作權 Copyrights
　　土地使用權 Tenure
　　商譽 Goodwill
　　無形資產減值準備 Intangible Assets depreciation reserves
　　專利權減值準備 Patent rights depreciation reserves
　　商標權減值準備 trademark rights depreciation reserves
　　未確認融資費用 Unacknowledged financial charges
　　待處理財產損溢 Wait deal assets loss or income
　　待處理財產損溢 Wait deal assets loss or income
　　待處理流動資產損溢 Wait deal intangible assets loss or income
　　待處理固定資產損溢 Wait deal fixed assets loss or income
　　二、負債類 Liability
　　短期負債 Current liability
　　短期借款 Short-term borrowing
　　應付票據 Notes payable
　　銀行承兌匯票 Bank acceptance
　　商業承兌匯票 Trade acceptance
　　應付賬款 Account payable
　　預收賬款 Deposit received
　　代銷商品款 Proxy sale goods revenue
　　應付工資 Accrued wages
　　應付福利費 Accrued welfarism
　　應付股利 Dividends payable
　　應交稅金 Tax payable
　　應交增值稅 value added tax payable
　　進項稅額 Withholdings on VAT
　　已交稅金 Paying tax
　　轉出未交增值稅 Unpaid VAT changeover
　　減免稅款 Tax deduction
　　銷項稅額 Substituted money on VAT
　　出口退稅 Tax reimbursement for export
　　進項稅額轉出 Changeover withnoldings on VAT
　　出口抵減內銷產品應納稅額 Export deduct domestic sales goods tax
　　轉出多交增值稅 Overpaid VAT changeover
　　未交增值稅 Unpaid VAT
　　應交營業稅 Business tax payable
　　應交消費稅 Consumption tax payable
　　應交資源稅 Resources tax payable
　　應交所得稅 Income tax payable
　　應交土地增值稅 Increment tax on land value payable
　　應交城市維護建設稅 Tax for maintaining and building cities payable
　　應交房產稅 Housing property tax payable
　　應交土地使用稅 Tenure tax payable
　　應交車船使用稅 Vehicle and vessel usage license plate tax（VVULPT） payable
　　應交個人所得稅 Personal income tax payable
　　其他應交款 Other fund in conformity with paying
　　其他應付款 Other payables
　　預提費用 Drawing expense in advance
　　其他負債 Other liabilities
　　待轉資產價值 Pending changerover assets value
　　預計負債 Anticipation liabilities
　　長期負債 Long-term Liabilities
　　長期借款 Long-term loans
　　一年內到期的長期借款 Long-term loans due within one year
　　一年后到期的長期借款 Long-term loans due over one year
　　應付債券 Bonds payable
　　債券面值 Face value， Par value
　　債券溢價 Premium on bonds
　　債券折價 Discount on bonds
　　應計利息 Accrued interest
　　長期應付款 Long-term account payable
　　應付融資租賃款 Accrued financial lease outlay
　　一年內到期的長期應付 Long-term account payable due within one year
　　一年后到期的長期應付 Long-term account payable over one year
　　專項應付款 Special payable
　　一年內到期的專項應付 Long-term special payable due within one year
　　一年后到期的專項應付 Long-term special payable over one year
　　遞延稅款 Deferral taxes
　　所有者權益類 OWNERS' EQUITY

　　資本 Capita
　　實收資本（或股本） Paid-up capital（or stock）
　　實收資本 Paicl-up capital
　　實收股本 Paid-up stock
　　已歸還投資 Investment Returned
　　公積
　　資本公積 Capital reserve
　　資本（或股本）溢價 Cpital（or Stock） premium
　　接受捐贈非現金資產準備 Receive non-cash donate reserve
　　股權投資準備 Stock right investment reserves
　　撥款轉入 Allocate sums changeover in
　　外幣資本折算差額 Foreign currency capital
　　其他資本公積 Other capital reserve
　　盈余公積 Surplus reserves
　　法定盈余公積 Legal surplus
　　任意盈余公積 Free surplus reserves
　　法定公益金 Legal public welfare fund
　　儲備基金 Reserve fund
　　企業發展基金 Enterprise expension fund
　　利潤歸還投資 Profits capitalizad on return of investment
　　利潤 Profits
　　本年利潤 Current year profits
　　利潤分配 Profit distribution
　　其他轉入 Other chengeover in
　　提取法定盈余公積 Withdrawal legal surplus
　　提取法定公益金 Withdrawal legal public welfare funds
　　提取儲備基金 Withdrawal reserve fund
　　提取企業發展基金 Withdrawal reserve for business expansion
　　提取職工獎勵及福利基金 Withdrawal staff and workers' bonus and welfare fund
　　利潤歸還投資 Profits capitalizad on return of investment
　　應付優先股股利 Preferred Stock dividends payable
　　提取任意盈余公積 Withdrawal other common accumulation fund
　　應付普通股股利 Common Stock dividends payable
　　轉作資本（或股本）的普通股股利 Common Stock dividends change to assets（or stock）
　　未分配利潤 Undistributed profit
　　四、成本類 Cost
　　生產成本 Cost of manufacture
　　基本生產成本 Base cost of manufacture
　　輔助生產成本 Auxiliary cost of manufacture
　　制造費用 Manufacturing overhead
　　材料費 Materials
　　管理人員工資 Executive Salaries
　　獎金 Wages
　　退職金 Retirement allowance
　　補貼 Bonus
　　外保勞務費 Outsourcing fee
　　福利費 Employee benefits/welfare
　　會議費 Coferemce
　　加班餐費 Special duties
　　市內交通費 Business traveling
　　通訊費 Correspondence
　　電話費 Correspondence
　　水電取暖費 Water and Steam
　　稅費 Taxes and dues
　　租賃費 Rent
　　管理費 Maintenance
　　車輛維護費 Vehicles maintenance
　　油料費 Vehicles maintenance
　　培訓費 Education and training
　　接待費 Entertainment
　　圖書、印刷費 Books and printing
　　運費 Transpotation
　　保險費 Insurance premium
　　支付手續費 Commission
　　雜費 Sundry charges
　　折舊費 Depreciation expense
　　機物料消耗 Article of consumption
　　勞動保護費 Labor protection fees
　　季節性停工損失 Loss on seasonality cessation
　　勞務成本 Service costs
　　五、損益類 Profit and loss
　　收入 Income
　　業務收入 OPERATING INCOME
　　主營業務收入 Prime operating revenue
　　產品銷售收入 Sales revenue
　　服務收入 Service revenue
　　其他業務收入 Other operating revenue
　　材料銷售 Sales materials
　　代購代售
　　包裝物出租 Wrappage lease
　　出讓資產使用權收入 Remise right of assets revenue
　　返還所得稅 Reimbursement of income tax
　　其他收入 Other revenue
　　投資收益 Investment income
　　短期投資收益 Current investment income
　　長期投資收益 Long-term investment income
　　計提的委托貸款減值準備 Withdrawal of entrust loans reserves
　　補貼收入 Subsidize revenue
　　國家扶持補貼收入 Subsidize revenue from country
　　其他補貼收入 Other subsidize revenue
　　營業外收入 NON-OPERATING INCOME
　　非貨幣性交易收益 Non-cash deal income
　　現金溢余 Cash overage
　　處置固定資產凈收益 Net income on disposal of fixed assets
　　出售無形資產收益 Income on sales of intangible assets
　　固定資產盤盈 Fixed assets inventory profit
　　罰款凈收入 Net amercement income
　　支出 Outlay
　　業務支出 Revenue charges
　　主營業務成本 Operating costs
　　產品銷售成本 Cost of goods sold
　　服務成本 Cost of service
　　主營業務稅金及附加 Tax and associate charge
　　營業稅 Sales tax
　　消費稅 Consumption tax
　　城市維護建設稅 Tax for maintaining and building cities
　　資源稅 Resources tax
　　土地增值稅 Increment tax on land value
　　5405 其他業務支出 Other business expense
　　銷售其他材料成本 Other cost of material sale
　　其他勞務成本 Other cost of service
　　其他業務稅金及附加費 Other tax and associate charge
　　費用 Expenses
　　營業費用 Operating expenses
　　代銷手續費 Consignment commission charge
　　運雜費 Transpotation
　　保險費 Insurance premium
　　展覽費 Exhibition fees
　　廣告費 Advertising fees
　　管理費用 Adminisstrative expenses
　　職工工資 Staff Salaries
　　修理費 Repair charge
　　低值易耗攤銷 Article of consumption
　　辦公費 Office allowance
　　差旅費 Travelling expense
　　工會經費 Labour union expenditure
　　研究與開發費 Research and development expense
　　福利費 Employee benefits/welfare
　　職工教育經費 Personnel education
　　待業保險費 Unemployment insurance
　　勞動保險費 Labour insurance
　　醫療保險費 Medical insurance
　　會議費 Coferemce
　　聘請中介機構費 Intermediary organs
　　咨詢費 Consult fees
　　訴訟費 Legal cost
　　業務招待費 Business entertainment
　　技術轉讓費 Technology transfer fees
　　礦產資源補償費 Mineral resources compensation fees
　　排污費 Pollution discharge fees
　　房產稅 Housing property tax
　　車船使用稅 Vehicle and vessel usage license plate tax（VVULPT）
　　土地使用稅 Tenure tax
　　印花稅 Stamp tax
　　財務費用 Finance charge
　　利息支出 Interest exchange
　　匯兌損失 Foreign exchange loss
　　各項手續費 Charge for trouble
　　各項專門借款費用 Special-borrowing cost
　　營業外支出 Nonbusiness expenditure
　　捐贈支出 Donation outlay
　　減值準備金 Depreciation reserves
　　非常損失 Extraordinary loss
　　處理固定資產凈損失 Net loss on disposal of fixed assets
　　出售無形資產損失 Loss on sales of intangible assets
　　固定資產盤虧 Fixed assets inventory loss
　　債務重組損失 Loss on arrangement
　　罰款支出 Amercement outlay
　　所得稅 Income tax
　　以前年度損益調整 Prior year income adjustment