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有英語(yǔ)基礎(chǔ)是最好的,一般大學(xué)英語(yǔ)水平或者高中英語(yǔ)水平就可以,如果完全沒(méi)學(xué)過(guò)英語(yǔ),恐怕做外貿(mào)會(huì)計(jì)就有點(diǎn)不太適應(yīng)了。因?yàn)橥赓Q(mào)會(huì)計(jì)必須接觸英文的票據(jù)和單據(jù),如果完全不懂英語(yǔ),可能會(huì)造成工作失誤。
英語(yǔ)不一定太好,外貿(mào)財(cái)務(wù)需要涉及的進(jìn)項(xiàng)額出項(xiàng) 與 普通的國(guó)內(nèi)貿(mào)易不太一樣,需要有一定的外貿(mào)基礎(chǔ),對(duì)進(jìn)出口貿(mào)易有一些了解。其中,可能要涉及:出口退稅方面問(wèn)題 進(jìn)口關(guān)稅和增值稅的抵扣問(wèn)題 還有外匯核銷問(wèn)題 這些都是比較
外貿(mào)會(huì)計(jì)平常就幫外貿(mào)處理一下核銷,退稅,所以需要看得懂英文單據(jù),最好是4級(jí)的水平。
外貿(mào)結(jié)算的單據(jù)的語(yǔ)言多為英語(yǔ),所以對(duì)英語(yǔ)有一定的要求。
外貿(mào)會(huì)計(jì)對(duì)英語(yǔ)方面需要什么要求嗎?
其實(shí)也可以,邊做邊學(xué)。我有一同學(xué)英語(yǔ)也不算很好,人家現(xiàn)在學(xué)的也不錯(cuò)。英語(yǔ)越好做起來(lái)比較容易吧。畢竟很多東西都是用英語(yǔ)來(lái)操作
那估計(jì)英語(yǔ)是要可以,但這也跟外貿(mào)莫關(guān)系,而是會(huì)計(jì)本家之間用英語(yǔ)交流而已 做的帳是中文,對(duì)外也主要跟稅務(wù)局銀行些聯(lián)系,跟國(guó)外客戶結(jié)算之類的,都由業(yè)務(wù)員和單證員把些工作手續(xù)辦完了,你只要確定國(guó)內(nèi)銀行進(jìn)帳就行 如果想
有英語(yǔ)基礎(chǔ)是最好的,一般大學(xué)英語(yǔ)水平或者高中英語(yǔ)水平就可以,如果完全沒(méi)學(xué)過(guò)英語(yǔ),恐怕做外貿(mào)會(huì)計(jì)就有點(diǎn)不太適應(yīng)了。因?yàn)橥赓Q(mào)會(huì)計(jì)必須接觸英文的票據(jù)和單據(jù),如果完全不懂英語(yǔ),可能會(huì)造成工作失誤。
外企對(duì)英語(yǔ)考級(jí)要求不是特別高的,6級(jí)應(yīng)該就可以了。但是進(jìn)去之后,還是需要大補(bǔ)英語(yǔ)的,至少我進(jìn)了現(xiàn)在這家公司后就去貝立茲進(jìn)修了行業(yè)英語(yǔ),不然真的跟不上身邊人的腳步~所以我覺(jué)得要發(fā)展還是要不斷充電的!
做一行懂一行,做外貿(mào)會(huì)計(jì)的話不需要什么特殊的要求,只要你會(huì)計(jì)學(xué)的夠深就可以了,以我司為例,我說(shuō)的是很全面的,公司的大小不一致,工作內(nèi)容有些增減。做會(huì)計(jì)的話英語(yǔ)一般就行,平時(shí)的工作主要有計(jì)算產(chǎn)品的成本,核算價(jià)
當(dāng)然還必須在工作中學(xué)習(xí)外貿(mào)的專業(yè)英語(yǔ),才有可能應(yīng)付這些工作。一般的外貿(mào)公司,信用證都是由單證科,或者儲(chǔ)運(yùn)科接受審核信用證,并制作單據(jù)。審核信用證是非常復(fù)雜的,一般的新手在短期內(nèi)是不可能看懂信用證的,更不用說(shuō)審核
外貿(mào)會(huì)計(jì)是不是也要求英語(yǔ)好呀?除了這個(gè)之外,做外貿(mào)會(huì)計(jì)需要特別注意什么嗎?請(qǐng)老師們指點(diǎn)一下.謝謝!!!!
有英語(yǔ)基礎(chǔ)是最好的,一般大學(xué)英語(yǔ)水平或者高中英語(yǔ)水平就可以,如果完全沒(méi)學(xué)過(guò)英語(yǔ),恐怕做外貿(mào)會(huì)計(jì)就有點(diǎn)不太適應(yīng)了。因?yàn)橥赓Q(mào)會(huì)計(jì)必須接觸英文的票據(jù)和單據(jù),如果完全不懂英語(yǔ),可能會(huì)造成工作失誤。
外貿(mào)會(huì)計(jì)平常就幫外貿(mào)處理一下核銷,退稅,所以需要看得懂英文單據(jù),最好是4級(jí)的水平。
英語(yǔ)不一定太好,外貿(mào)財(cái)務(wù)需要涉及的進(jìn)項(xiàng)額出項(xiàng) 與 普通的國(guó)內(nèi)貿(mào)易不太一樣,需要有一定的外貿(mào)基礎(chǔ),對(duì)進(jìn)出口貿(mào)易有一些了解。其中,可能要涉及:出口退稅方面問(wèn)題 進(jìn)口關(guān)稅和增值稅的抵扣問(wèn)題 還有外匯核銷問(wèn)題 這些都是比較
外企對(duì)英語(yǔ)考級(jí)要求不是特別高的,6級(jí)應(yīng)該就可以了。但是進(jìn)去之后,還是需要大補(bǔ)英語(yǔ)的,至少我進(jìn)了現(xiàn)在這家公司后就去貝立茲進(jìn)修了行業(yè)英語(yǔ),不然真的跟不上身邊人的腳步~所以我覺(jué)得要發(fā)展還是要不斷充電的!
外貿(mào)會(huì)計(jì)對(duì)英語(yǔ)有要求嗎?
外貿(mào)會(huì)計(jì)平常就幫外貿(mào)處理一下核銷,退稅,所以需要看得懂英文單據(jù),最好是4級(jí)的水平。
從會(huì)計(jì)職業(yè)角度看,如果是在國(guó)內(nèi)企業(yè),即使是與外貿(mào)有關(guān),英語(yǔ)不好不一定會(huì)影響你的工作。因?yàn)闀?huì)計(jì)專業(yè)的英語(yǔ)術(shù)語(yǔ)是有限的,工作時(shí)間一長(zhǎng),就會(huì)適應(yīng)。但英語(yǔ)作為一種工具,一種你可以適應(yīng)外國(guó)人思維方式的方法,如果有可能,
外企對(duì)英語(yǔ)考級(jí)要求不是特別高的,6級(jí)應(yīng)該就可以了。但是進(jìn)去之后,還是需要大補(bǔ)英語(yǔ)的,至少我進(jìn)了現(xiàn)在這家公司后就去貝立茲進(jìn)修了行業(yè)英語(yǔ),不然真的跟不上身邊人的腳步~所以我覺(jué)得要發(fā)展還是要不斷充電的!
外貿(mào)結(jié)算的單據(jù)的語(yǔ)言多為英語(yǔ),所以對(duì)英語(yǔ)有一定的要求。
英語(yǔ)不一定太好,外貿(mào)財(cái)務(wù)需要涉及的進(jìn)項(xiàng)額出項(xiàng) 與 普通的國(guó)內(nèi)貿(mào)易不太一樣,需要有一定的外貿(mào)基礎(chǔ),對(duì)進(jìn)出口貿(mào)易有一些了解。其中,可能要涉及:出口退稅方面問(wèn)題 進(jìn)口關(guān)稅和增值稅的抵扣問(wèn)題 還有外匯核銷問(wèn)題 這些都是比較
外貿(mào)會(huì)計(jì)一定得具備英語(yǔ)基礎(chǔ)嗎?
看你在哪家公司吧 不是說(shuō)一定要精通英語(yǔ), 不會(huì)英語(yǔ)也沒(méi)問(wèn)題,但是會(huì)計(jì)方面需要專業(yè). 如果精通英語(yǔ),會(huì)有一定的便利.這個(gè)畢竟這個(gè)應(yīng)該會(huì)接觸 很多外國(guó)的一些賬單什么的 所以這個(gè)英語(yǔ)也是需要有一定水平的
看你在哪家公司吧 不是說(shuō)一定要精通英語(yǔ), 不會(huì)英語(yǔ)也沒(méi)問(wèn)題,但是會(huì)計(jì)方面需要專業(yè). 如果精通英語(yǔ),會(huì)有一定的便利.
外貿(mào)會(huì)計(jì)應(yīng)試指導(dǎo):實(shí)用會(huì)計(jì)英語(yǔ)大全 一、資產(chǎn)類 Assets 流動(dòng)資產(chǎn) Current assets 貨幣資金 Cash and cash equivalents 現(xiàn)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 Cashiers 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(jià)準(zhǔn)備 Short-term investments falling price reserves 應(yīng)收款 Account receivable 應(yīng)收票據(jù) Note receivable 銀行承兌匯票 Bank acceptance 商業(yè)承兌匯票 Trade acceptance 應(yīng)收股利 Dividend receivable 應(yīng)收利息 Interest receivable 應(yīng)收賬款 Account receivable 其他應(yīng)收款 Other notes receivable 壞賬準(zhǔn)備 Bad debt reserves 預(yù)付賬款 Advance money 應(yīng)收補(bǔ)貼款 Cover deficit by state subsidies of receivable 庫(kù)存資產(chǎn) Inventories 物資采購(gòu) Supplies purchasing 原材料 Raw materials 包裝物 Wrap page 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(kù)存商品 Finished goods 商品進(jìn)銷差價(jià) 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(jià)準(zhǔn)備 Inventory falling price reserves 分期收款發(fā)出商品 Collect money and send out the goods by stages 待攤費(fèi)用 Deferred and prepaid expenses 長(zhǎng)期投資 Long-term investment 長(zhǎng)期股權(quán)投資 Long-term investment on stocks 股票投資 Investment on stocks 其他股權(quán)投資 Other investment on stocks 長(zhǎng)期債權(quán)投資 Long-term investment on bonds 債券投資 Investment on bonds 其他債權(quán)投資 Other investment on bonds 長(zhǎng)期投資減值準(zhǔn)備 Long-term investments depreciation reserves 股權(quán)投資減值準(zhǔn)備 Stock rights investment depreciation reserves 債權(quán)投資減值準(zhǔn)備 Creditors rights investment depreciation reserves 委托貸款 Entrust loans 本金 Principal 利息 Interest 減值準(zhǔn)備 Depreciation reserves 固定資產(chǎn) Fixed assets 房屋 Building 建筑物 Structure 機(jī)器設(shè)備 Machinery equipment 運(yùn)輸設(shè)備 Transportation facilities 工具器具 Instruments and implement 累計(jì)折舊 Accumulated depreciation 固定資產(chǎn)減值準(zhǔn)備 Fixed assets depreciation reserves 房屋、建筑物減值準(zhǔn)備 Building/structure depreciation reserves 機(jī)器設(shè)備減值準(zhǔn)備 Machinery equipment depreciation reserves 工程物資 Project goods and material 專用材料 Special-purpose material 專用設(shè)備 Special-purpose equipment 預(yù)付大型設(shè)備款 Prepayments for equipment 為生產(chǎn)準(zhǔn)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(shè)備 Erecting equipment-in-process 技術(shù)改造工程 Technical innovation project 大修理工程 General overhaul project 在建工程減值準(zhǔn)備 Construction-in-process depreciation reserves 固定資產(chǎn)清理 Liquidation of fixed assets 無(wú)形資產(chǎn) Intangible assets 專利權(quán) Patents 非專利技術(shù) Non-Patents 商標(biāo)權(quán) Trademarks,Trade names 著作權(quán) Copyrights 土地使用權(quán) Tenure 商譽(yù) Goodwill 無(wú)形資產(chǎn)減值準(zhǔn)備 Intangible Assets depreciation reserves 專利權(quán)減值準(zhǔn)備 Patent rights depreciation reserves 商標(biāo)權(quán)減值準(zhǔn)備 trademark rights depreciation reserves 未確認(rèn)融資費(fèi)用 Unacknowledged financial charges 待處理財(cái)產(chǎn)損溢 Wait deal assets loss or income 長(zhǎng)期待攤費(fèi)用 Long-term deferred and prepaid expenses 待處理財(cái)產(chǎn)損溢 Wait deal assets loss or income 待處理流動(dòng)資產(chǎn)損溢 Wait deal intangible assets loss or income 待處理固定資產(chǎn)損溢 Wait deal fixed assets loss or income 二、負(fù)債類 Liability 短期負(fù)債 Current liability 短期借款 Short-term borrowing 應(yīng)付票據(jù) Notes payable 銀行承兌匯票 Bank acceptance 商業(yè)承兌匯票 Trade acceptance 應(yīng)付賬款 Account payable 預(yù)收賬款 Deposit received 代銷商品款 Proxy sale goods revenue 應(yīng)付工資 Accrued wages 應(yīng)付福利費(fèi) Accrued welfares 應(yīng)付股利 Dividends payable 應(yīng)交稅金 Tax payable 應(yīng)交增值稅 value added tax payable 進(jìn)項(xiàng)稅額 Withholdings on VAT 已交稅金 Paying tax 轉(zhuǎn)出未交增值稅 Unpaid VAT changeover 減免稅款 Tax deduction 銷項(xiàng)稅額 Substituted money on VAT 出口退稅 Tax reimbursement for export 進(jìn)項(xiàng)稅額轉(zhuǎn)出 Changeover withholdings on VAT 出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額 Export deduct domestic sales goods tax 轉(zhuǎn)出多交增值稅 Overpaid VAT changeover 未交增值稅 Unpaid VAT 應(yīng)交營(yíng)業(yè)稅 Business tax payable 應(yīng)交消費(fèi)稅 Consumption tax payable 應(yīng)交資源稅 Resources tax payable 應(yīng)交所得稅 Income tax payable 應(yīng)交土地增值稅 Increment tax on land value payable 應(yīng)交城市維護(hù)建設(shè)稅 Tax for maintaining and building cities payable 應(yīng)交房產(chǎn)稅 Housing property tax payable 應(yīng)交土地使用稅 Tenure tax payable 應(yīng)交車船使用稅 Vehicle and vessel usage license plate tax(VVULPT)payable 應(yīng)交個(gè)人所得稅 Personal income tax payable 其他應(yīng)交款 Other fund in conformity with paying 其他應(yīng)付款 Other payables 預(yù)提費(fèi)用 Drawing expense in advance 其他負(fù)債 Other liabilities 待轉(zhuǎn)資產(chǎn)價(jià)值 Pending changeover assets value 預(yù)計(jì)負(fù)債 Anticipation liabilities 長(zhǎng)期負(fù)債 Long-term Liabilities 長(zhǎng)期借款 Long-term loans 一年內(nèi)到期的長(zhǎng)期借款 Long-term loans due within one year 一年后到期的長(zhǎng)期借款 Long-term loans due over one year 應(yīng)付債券 Bonds payable 債券面值 Face value,Par value 債券溢價(jià) Premium on bonds 債券折價(jià) Discount on bonds 應(yīng)計(jì)利息 Accrued interest 長(zhǎng)期應(yīng)付款 Long-term account payable 應(yīng)付融資租賃款 Accrued financial lease outlay 一年內(nèi)到期的長(zhǎng)期應(yīng)付 Long-term account payable due within one year 一年后到期的長(zhǎng)期應(yīng)付 Long-term account payable over one year 專項(xiàng)應(yīng)付款 Special payable 一年內(nèi)到期的專項(xiàng)應(yīng)付 Long-term special payable due within one year 一年后到期的專項(xiàng)應(yīng)付 Long-term special payable over one year 遞延稅款 Deferral taxes 三、所有者權(quán)益類 OWNERS EQUITY 資本 Capita 實(shí)收資本(或股本)Paid-up capital(or stock) 實(shí)收資本 Pails-up capital 實(shí)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(jià) Capital(or Stock)premium 接受捐贈(zèng)非現(xiàn)金資產(chǎn)準(zhǔn)備 Receive non-cash donate reserve 股權(quán)投資準(zhǔn)備 Stock right investment reserves 撥款轉(zhuǎn)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(chǔ)備基金 Reserve fund 企業(yè)發(fā)展基金 Enterprise expansion fund 利潤(rùn)歸還投資 Profits capitalized on return of investment 利潤(rùn) Profits 本年利潤(rùn) Current year profits 利潤(rùn)分配 Profit distribution 其他轉(zhuǎn)入 Other changeover 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(chǔ)備基金 Withdrawal reserve fund 提取企業(yè)發(fā)展基金 Withdrawal reserve for business expansion 提取職工獎(jiǎng)勵(lì)及福利基金 Withdrawal staff and workers bonus and welfare fund 利潤(rùn)歸還投資 Profits capitalized on return of investment 應(yīng)付優(yōu)先股股利 Preferred Stock dividends payable 提取任意盈余公積 Withdrawal other common accumulation fund 應(yīng)付普通股股利 Common Stock dividends payable 轉(zhuǎn)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(rùn) Undistributed profit 四、成本類 Cost 生產(chǎn)成本 Cost of manufacture 基本生產(chǎn)成本 Base cost of manufacture 輔助生產(chǎn)成本 Auxiliary cost of manufacture 制造費(fèi)用 Manufacturing overhead 材料費(fèi) Materials 管理人員工資 Executive Salaries 獎(jiǎng)金 Wages 退職金 Retirement allowance 補(bǔ)貼 Bonus 外保勞務(wù)費(fèi) Outsourcing fee 福利費(fèi) Employee benefits/welfare 會(huì)議費(fèi) Conference 加班餐費(fèi) Special duties 市內(nèi)交通費(fèi) Business traveling 通訊費(fèi) Correspondence 電話費(fèi) Correspondence 水電取暖費(fèi) Water and Steam 稅費(fèi) Taxes and dues 租賃費(fèi) Rent 管理費(fèi) Maintenance 車輛維護(hù)費(fèi) Vehicles maintenance 油料費(fèi) Vehicles maintenance 培訓(xùn)費(fèi) Education and training 接待費(fèi) Entertainment 圖書(shū)、印刷費(fèi) Books and printing 運(yùn)費(fèi) Transportation 保險(xiǎn)費(fèi) Insurance premium 支付手續(xù)費(fèi) Commission 雜費(fèi) Sundry charges 折舊費(fèi) Depreciation expense 機(jī)物料消耗 Article of consumption 勞動(dòng)保護(hù)費(fèi) Labor protection fees 季節(jié)性停工損失 Loss on seasonality cessation 勞務(wù)成本 Service costs 五、損益類 Profit and loss 收入 Income 業(yè)務(wù)收入 OPERATING INCOME 主營(yíng)業(yè)務(wù)收入 Prime operating revenue 產(chǎn)品銷售收入 Sales revenue 服務(wù)收入 Service revenue 其他業(yè)務(wù)收入 Other operating revenue 材料銷售 Sales materials 代購(gòu)代售 包裝物出租 Wrap page lease 出讓資產(chǎn)使用權(quán)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(zhǎng)期投資收益 Long-term investment income 計(jì)提的委托貸款減值準(zhǔn)備 Withdrawal of entrust loans reserves 補(bǔ)貼收入 Subsidize revenue 國(guó)家扶持補(bǔ)貼收入 Subsidize revenue from country 其他補(bǔ)貼收入 Other subsidize revenue 營(yíng)業(yè)外收入 NON-OPERATING INCOME 非貨幣性交易收益 Non-cash deal income 現(xiàn)金溢余 Cash overage 處置固定資產(chǎn)凈收益 Net income on disposal of fixed assets 出售無(wú)形資產(chǎn)收益 Income on sales of intangible assets 固定資產(chǎn)盤盈 Fixed assets inventory profit 罰款凈收入 Net embracement income 支出 Outlay 業(yè)務(wù)支出 Revenue charges 主營(yíng)業(yè)務(wù)成本 Operating costs 產(chǎn)品銷售成本 Cost of goods sold 服務(wù)成本 Cost of service 主營(yíng)業(yè)務(wù)稅金及附加 Tax and associate charge 營(yíng)業(yè)稅 Sales tax 消費(fèi)稅 Consumption tax 城市維護(hù)建設(shè)稅 Tax for maintaining and building cities 資源稅 Resources tax 土地增值稅 Increment tax on land value 其他業(yè)務(wù)支出 Other business expense 銷售其他材料成本 Other cost of material sale 其他勞務(wù)成本 Other cost of service 其他業(yè)務(wù)稅金及附加費(fèi) Other tax and associate charge 費(fèi)用 Expenses 營(yíng)業(yè)費(fèi)用 Operating expenses 代銷手續(xù)費(fèi) Consignment commission charge 運(yùn)雜費(fèi) Transportation 保險(xiǎn)費(fèi) Insurance premium 展覽費(fèi) Exhibition fees 廣告費(fèi) Advertising fees 管理費(fèi)用 Administrative expenses 職工工資 Staff Salaries 修理費(fèi) Repair charge 低值易耗攤銷 Article of consumption 辦公費(fèi) Office allowance 差旅費(fèi) Traveling expense 工會(huì)經(jīng)費(fèi) Labor union expenditure 研究與開(kāi)發(fā)費(fèi) Research and development expense 福利費(fèi) Employee benefits/welfare 職工教育經(jīng)費(fèi) Personnel education 待業(yè)保險(xiǎn)費(fèi) Unemployment insurance 勞動(dòng)保險(xiǎn)費(fèi) Labor insurance 醫(yī)療保險(xiǎn)費(fèi) Medical insurance 會(huì)議費(fèi) Conference 聘請(qǐng)中介機(jī)構(gòu)費(fèi) Intermediary organs 咨詢費(fèi) Consult fees 訴訟費(fèi) Legal cost 業(yè)務(wù)招待費(fèi) Business entertainment 技術(shù)轉(zhuǎn)讓費(fèi) Technology transfer fees 礦產(chǎn)資源補(bǔ)償費(fèi) Mineral resources compensation fees 排污費(fèi) Pollution discharge fees 房產(chǎn)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(cái)務(wù)費(fèi)用 Finance charge 利息支出 Interest exchange 匯兌損失 Foreign exchange loss 各項(xiàng)手續(xù)費(fèi) Charge for trouble 各項(xiàng)專門借款費(fèi)用 Special-borrowing cost 營(yíng)業(yè)外支出 No business expenditure 捐贈(zèng)支出 Donation outlay 減值準(zhǔn)備金 Depreciation reserves 非常損失 Extraordinary loss 處理固定資產(chǎn)凈損失 Net loss on disposal of fixed assets 出售無(wú)形資產(chǎn)損失 Loss on sales of intangible assets 固定資產(chǎn)盤虧 Fixed assets inventory loss 債務(wù)重組損失 Loss on arrangement 罰款支出 Embracement outlay 所得稅 Income tax 以前年度損益調(diào)整 Prior year income adjustment consistency 一貫性 substance over form 實(shí)質(zhì)重于形式 materiality 重要性 prudence 謹(jǐn)慎性 current asset 流動(dòng)資產(chǎn) non-current asset 非流動(dòng)資產(chǎn) round it up,round it down 四舍五入 contingent liability 或有負(fù)債 creditor 債權(quán)人 rendering of service 提供勞務(wù) royalties 版稅 bonus share 分紅股 redemption share 贖回股份 debenture 債券 credit 貸方 depreciation 折舊 residual value 剩余價(jià)值 accounting treatment 會(huì)計(jì)處理 accrual concept 權(quán)責(zé)發(fā)生制概念 net book value 賬面凈值 straight line method 直線法 carrying amount 資產(chǎn)凈值(資產(chǎn)-累計(jì)折舊-減值) rule of thumb 經(jīng)驗(yàn)法 contribution margin 邊際貢獻(xiàn) deferred income 遞延收入 finance lease 融資租賃 cash equivalents 現(xiàn)金等價(jià)物 operating lease 經(jīng)營(yíng)租賃 capital appreciation 資本增值 amortization 分?jǐn)? incremental budget 增量預(yù)算 zero based budget 零基預(yù)算 continuous budget 滾動(dòng)預(yù)算 deferred tax 遞延稅款 permanent difference 永久性差異 timing difference 時(shí)間性差異 flow through method 應(yīng)付稅款法 events after balance sheet date 資產(chǎn)負(fù)債表日后事項(xiàng) return on investment (ROI)投資回報(bào)率 profit before interest and tax 息稅前利潤(rùn) profit margin 利潤(rùn)率 retrospective application 追溯調(diào)整法 prospective application 未來(lái)適用法
外貿(mào)會(huì)計(jì)
外貿(mào)會(huì)計(jì)應(yīng)試指導(dǎo):實(shí)用會(huì)計(jì)英語(yǔ)大全 一、資產(chǎn)類 Assets 流動(dòng)資產(chǎn) Current assets 貨幣資金 Cash and cash equivalents 現(xiàn)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 Cashiers 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(jià)準(zhǔn)備 Short-term investments falling price reserves 應(yīng)收款 Account receivable 應(yīng)收票據(jù) Note receivable 銀行承兌匯票 Bank acceptance 商業(yè)承兌匯票 Trade acceptance 應(yīng)收股利 Dividend receivable 應(yīng)收利息 Interest receivable 應(yīng)收賬款 Account receivable 其他應(yīng)收款 Other notes receivable 壞賬準(zhǔn)備 Bad debt reserves 預(yù)付賬款 Advance money 應(yīng)收補(bǔ)貼款 Cover deficit by state subsidies of receivable 庫(kù)存資產(chǎn) Inventories 物資采購(gòu) Supplies purchasing 原材料 Raw materials 包裝物 Wrap page 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(kù)存商品 Finished goods 商品進(jìn)銷差價(jià) 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(jià)準(zhǔn)備 Inventory falling price reserves 分期收款發(fā)出商品 Collect money and send out the goods by stages 待攤費(fèi)用 Deferred and prepaid expenses 長(zhǎng)期投資 Long-term investment 長(zhǎng)期股權(quán)投資 Long-term investment on stocks 股票投資 Investment on stocks 其他股權(quán)投資 Other investment on stocks 長(zhǎng)期債權(quán)投資 Long-term investment on bonds 債券投資 Investment on bonds 其他債權(quán)投資 Other investment on bonds 長(zhǎng)期投資減值準(zhǔn)備 Long-term investments depreciation reserves 股權(quán)投資減值準(zhǔn)備 Stock rights investment depreciation reserves 債權(quán)投資減值準(zhǔn)備 Creditors rights investment depreciation reserves 委托貸款 Entrust loans 本金 Principal 利息 Interest 減值準(zhǔn)備 Depreciation reserves 固定資產(chǎn) Fixed assets 房屋 Building 建筑物 Structure 機(jī)器設(shè)備 Machinery equipment 運(yùn)輸設(shè)備 Transportation facilities 工具器具 Instruments and implement 累計(jì)折舊 Accumulated depreciation 固定資產(chǎn)減值準(zhǔn)備 Fixed assets depreciation reserves 房屋、建筑物減值準(zhǔn)備 Building/structure depreciation reserves 機(jī)器設(shè)備減值準(zhǔn)備 Machinery equipment depreciation reserves 工程物資 Project goods and material 專用材料 Special-purpose material 專用設(shè)備 Special-purpose equipment 預(yù)付大型設(shè)備款 Prepayments for equipment 為生產(chǎn)準(zhǔn)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(shè)備 Erecting equipment-in-process 技術(shù)改造工程 Technical innovation project 大修理工程 General overhaul project 在建工程減值準(zhǔn)備 Construction-in-process depreciation reserves 固定資產(chǎn)清理 Liquidation of fixed assets 無(wú)形資產(chǎn) Intangible assets 專利權(quán) Patents 非專利技術(shù) Non-Patents 商標(biāo)權(quán) Trademarks,Trade names 著作權(quán) Copyrights 土地使用權(quán) Tenure 商譽(yù) Goodwill 無(wú)形資產(chǎn)減值準(zhǔn)備 Intangible Assets depreciation reserves 專利權(quán)減值準(zhǔn)備 Patent rights depreciation reserves 商標(biāo)權(quán)減值準(zhǔn)備 trademark rights depreciation reserves 未確認(rèn)融資費(fèi)用 Unacknowledged financial charges 待處理財(cái)產(chǎn)損溢 Wait deal assets loss or income 長(zhǎng)期待攤費(fèi)用 Long-term deferred and prepaid expenses 待處理財(cái)產(chǎn)損溢 Wait deal assets loss or income 待處理流動(dòng)資產(chǎn)損溢 Wait deal intangible assets loss or income 待處理固定資產(chǎn)損溢 Wait deal fixed assets loss or income 二、負(fù)債類 Liability 短期負(fù)債 Current liability 短期借款 Short-term borrowing 應(yīng)付票據(jù) Notes payable 銀行承兌匯票 Bank acceptance 商業(yè)承兌匯票 Trade acceptance 應(yīng)付賬款 Account payable 預(yù)收賬款 Deposit received 代銷商品款 Proxy sale goods revenue 應(yīng)付工資 Accrued wages 應(yīng)付福利費(fèi) Accrued welfares 應(yīng)付股利 Dividends payable 應(yīng)交稅金 Tax payable 應(yīng)交增值稅 value added tax payable 進(jìn)項(xiàng)稅額 Withholdings on VAT 已交稅金 Paying tax 轉(zhuǎn)出未交增值稅 Unpaid VAT changeover 減免稅款 Tax deduction 銷項(xiàng)稅額 Substituted money on VAT 出口退稅 Tax reimbursement for export 進(jìn)項(xiàng)稅額轉(zhuǎn)出 Changeover withholdings on VAT 出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額 Export deduct domestic sales goods tax 轉(zhuǎn)出多交增值稅 Overpaid VAT changeover 未交增值稅 Unpaid VAT 應(yīng)交營(yíng)業(yè)稅 Business tax payable 應(yīng)交消費(fèi)稅 Consumption tax payable 應(yīng)交資源稅 Resources tax payable 應(yīng)交所得稅 Income tax payable 應(yīng)交土地增值稅 Increment tax on land value payable 應(yīng)交城市維護(hù)建設(shè)稅 Tax for maintaining and building cities payable 應(yīng)交房產(chǎn)稅 Housing property tax payable 應(yīng)交土地使用稅 Tenure tax payable 應(yīng)交車船使用稅 Vehicle and vessel usage license plate tax(VVULPT)payable 應(yīng)交個(gè)人所得稅 Personal income tax payable 其他應(yīng)交款 Other fund in conformity with paying 其他應(yīng)付款 Other payables 預(yù)提費(fèi)用 Drawing expense in advance 其他負(fù)債 Other liabilities 待轉(zhuǎn)資產(chǎn)價(jià)值 Pending changeover assets value 預(yù)計(jì)負(fù)債 Anticipation liabilities 長(zhǎng)期負(fù)債 Long-term Liabilities 長(zhǎng)期借款 Long-term loans 一年內(nèi)到期的長(zhǎng)期借款 Long-term loans due within one year 一年后到期的長(zhǎng)期借款 Long-term loans due over one year 應(yīng)付債券 Bonds payable 債券面值 Face value,Par value 債券溢價(jià) Premium on bonds 債券折價(jià) Discount on bonds 應(yīng)計(jì)利息 Accrued interest 長(zhǎng)期應(yīng)付款 Long-term account payable 應(yīng)付融資租賃款 Accrued financial lease outlay 一年內(nèi)到期的長(zhǎng)期應(yīng)付 Long-term account payable due within one year 一年后到期的長(zhǎng)期應(yīng)付 Long-term account payable over one year 專項(xiàng)應(yīng)付款 Special payable 一年內(nèi)到期的專項(xiàng)應(yīng)付 Long-term special payable due within one year 一年后到期的專項(xiàng)應(yīng)付 Long-term special payable over one year 遞延稅款 Deferral taxes 三、所有者權(quán)益類 OWNERS EQUITY 資本 Capita 實(shí)收資本(或股本)Paid-up capital(or stock) 實(shí)收資本 Pails-up capital 實(shí)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(jià) Capital(or Stock)premium 接受捐贈(zèng)非現(xiàn)金資產(chǎn)準(zhǔn)備 Receive non-cash donate reserve 股權(quán)投資準(zhǔn)備 Stock right investment reserves 撥款轉(zhuǎn)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(chǔ)備基金 Reserve fund 企業(yè)發(fā)展基金 Enterprise expansion fund 利潤(rùn)歸還投資 Profits capitalized on return of investment 利潤(rùn) Profits 本年利潤(rùn) Current year profits 利潤(rùn)分配 Profit distribution 其他轉(zhuǎn)入 Other changeover 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(chǔ)備基金 Withdrawal reserve fund 提取企業(yè)發(fā)展基金 Withdrawal reserve for business expansion 提取職工獎(jiǎng)勵(lì)及福利基金 Withdrawal staff and workers bonus and welfare fund 利潤(rùn)歸還投資 Profits capitalized on return of investment 應(yīng)付優(yōu)先股股利 Preferred Stock dividends payable 提取任意盈余公積 Withdrawal other common accumulation fund 應(yīng)付普通股股利 Common Stock dividends payable 轉(zhuǎn)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(rùn) Undistributed profit 四、成本類 Cost 生產(chǎn)成本 Cost of manufacture 基本生產(chǎn)成本 Base cost of manufacture 輔助生產(chǎn)成本 Auxiliary cost of manufacture 制造費(fèi)用 Manufacturing overhead 材料費(fèi) Materials 管理人員工資 Executive Salaries 獎(jiǎng)金 Wages 退職金 Retirement allowance 補(bǔ)貼 Bonus 外保勞務(wù)費(fèi) Outsourcing fee 福利費(fèi) Employee benefits/welfare 會(huì)議費(fèi) Conference 加班餐費(fèi) Special duties 市內(nèi)交通費(fèi) Business traveling 通訊費(fèi) Correspondence 電話費(fèi) Correspondence 水電取暖費(fèi) Water and Steam 稅費(fèi) Taxes and dues 租賃費(fèi) Rent 管理費(fèi) Maintenance 車輛維護(hù)費(fèi) Vehicles maintenance 油料費(fèi) Vehicles maintenance 培訓(xùn)費(fèi) Education and training 接待費(fèi) Entertainment 圖書(shū)、印刷費(fèi) Books and printing 運(yùn)費(fèi) Transportation 保險(xiǎn)費(fèi) Insurance premium 支付手續(xù)費(fèi) Commission 雜費(fèi) Sundry charges 折舊費(fèi) Depreciation expense 機(jī)物料消耗 Article of consumption 勞動(dòng)保護(hù)費(fèi) Labor protection fees 季節(jié)性停工損失 Loss on seasonality cessation 勞務(wù)成本 Service costs 五、損益類 Profit and loss 收入 Income 業(yè)務(wù)收入 OPERATING INCOME 主營(yíng)業(yè)務(wù)收入 Prime operating revenue 產(chǎn)品銷售收入 Sales revenue 服務(wù)收入 Service revenue 其他業(yè)務(wù)收入 Other operating revenue 材料銷售 Sales materials 代購(gòu)代售 包裝物出租 Wrap page lease 出讓資產(chǎn)使用權(quán)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(zhǎng)期投資收益 Long-term investment income 計(jì)提的委托貸款減值準(zhǔn)備 Withdrawal of entrust loans reserves 補(bǔ)貼收入 Subsidize revenue 國(guó)家扶持補(bǔ)貼收入 Subsidize revenue from country 其他補(bǔ)貼收入 Other subsidize revenue 營(yíng)業(yè)外收入 NON-OPERATING INCOME 非貨幣性交易收益 Non-cash deal income 現(xiàn)金溢余 Cash overage 處置固定資產(chǎn)凈收益 Net income on disposal of fixed assets 出售無(wú)形資產(chǎn)收益 Income on sales of intangible assets 固定資產(chǎn)盤盈 Fixed assets inventory profit 罰款凈收入 Net embracement income 支出 Outlay 業(yè)務(wù)支出 Revenue charges 主營(yíng)業(yè)務(wù)成本 Operating costs 產(chǎn)品銷售成本 Cost of goods sold 服務(wù)成本 Cost of service 主營(yíng)業(yè)務(wù)稅金及附加 Tax and associate charge 營(yíng)業(yè)稅 Sales tax 消費(fèi)稅 Consumption tax 城市維護(hù)建設(shè)稅 Tax for maintaining and building cities 資源稅 Resources tax 土地增值稅 Increment tax on land value 其他業(yè)務(wù)支出 Other business expense 銷售其他材料成本 Other cost of material sale 其他勞務(wù)成本 Other cost of service 其他業(yè)務(wù)稅金及附加費(fèi) Other tax and associate charge 費(fèi)用 Expenses 營(yíng)業(yè)費(fèi)用 Operating expenses 代銷手續(xù)費(fèi) Consignment commission charge 運(yùn)雜費(fèi) Transportation 保險(xiǎn)費(fèi) Insurance premium 展覽費(fèi) Exhibition fees 廣告費(fèi) Advertising fees 管理費(fèi)用 Administrative expenses 職工工資 Staff Salaries 修理費(fèi) Repair charge 低值易耗攤銷 Article of consumption 辦公費(fèi) Office allowance 差旅費(fèi) Traveling expense 工會(huì)經(jīng)費(fèi) Labor union expenditure 研究與開(kāi)發(fā)費(fèi) Research and development expense 福利費(fèi) Employee benefits/welfare 職工教育經(jīng)費(fèi) Personnel education 待業(yè)保險(xiǎn)費(fèi) Unemployment insurance 勞動(dòng)保險(xiǎn)費(fèi) Labor insurance 醫(yī)療保險(xiǎn)費(fèi) Medical insurance 會(huì)議費(fèi) Conference 聘請(qǐng)中介機(jī)構(gòu)費(fèi) Intermediary organs 咨詢費(fèi) Consult fees 訴訟費(fèi) Legal cost 業(yè)務(wù)招待費(fèi) Business entertainment 技術(shù)轉(zhuǎn)讓費(fèi) Technology transfer fees 礦產(chǎn)資源補(bǔ)償費(fèi) Mineral resources compensation fees 排污費(fèi) Pollution discharge fees 房產(chǎn)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(cái)務(wù)費(fèi)用 Finance charge 利息支出 Interest exchange 匯兌損失 Foreign exchange loss 各項(xiàng)手續(xù)費(fèi) Charge for trouble 各項(xiàng)專門借款費(fèi)用 Special-borrowing cost 營(yíng)業(yè)外支出 No business expenditure 捐贈(zèng)支出 Donation outlay 減值準(zhǔn)備金 Depreciation reserves 非常損失 Extraordinary loss 處理固定資產(chǎn)凈損失 Net loss on disposal of fixed assets 出售無(wú)形資產(chǎn)損失 Loss on sales of intangible assets 固定資產(chǎn)盤虧 Fixed assets inventory loss 債務(wù)重組損失 Loss on arrangement 罰款支出 Embracement outlay 所得稅 Income tax 以前年度損益調(diào)整 Prior year income adjustment consistency 一貫性 substance over form 實(shí)質(zhì)重于形式 materiality 重要性 prudence 謹(jǐn)慎性 current asset 流動(dòng)資產(chǎn) non-current asset 非流動(dòng)資產(chǎn) round it up,round it down 四舍五入 contingent liability 或有負(fù)債 creditor 債權(quán)人 rendering of service 提供勞務(wù) royalties 版稅 bonus share 分紅股 redemption share 贖回股份 debenture 債券 credit 貸方 depreciation 折舊 residual value 剩余價(jià)值 accounting treatment 會(huì)計(jì)處理 accrual concept 權(quán)責(zé)發(fā)生制概念 net book value 賬面凈值 straight line method 直線法 carrying amount 資產(chǎn)凈值(資產(chǎn)-累計(jì)折舊-減值) rule of thumb 經(jīng)驗(yàn)法 contribution margin 邊際貢獻(xiàn) deferred income 遞延收入 finance lease 融資租賃 cash equivalents 現(xiàn)金等價(jià)物 operating lease 經(jīng)營(yíng)租賃 capital appreciation 資本增值 amortization 分?jǐn)? incremental budget 增量預(yù)算 zero based budget 零基預(yù)算 continuous budget 滾動(dòng)預(yù)算 deferred tax 遞延稅款 permanent difference 永久性差異 timing difference 時(shí)間性差異 flow through method 應(yīng)付稅款法 events after balance sheet date 資產(chǎn)負(fù)債表日后事項(xiàng) return on investment (ROI)投資回報(bào)率 profit before interest and tax 息稅前利潤(rùn) profit margin 利潤(rùn)率 retrospective application 追溯調(diào)整法 prospective application 未來(lái)適用法
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