银行会计英语

acceptance承兑

account账户

accountant会计员

accounting会计

accountingsystem会计制度

accountspayable应付账款

accountsreceivable应收账款

accumulatedprofits累积利益

adjustingentry调整记录

adjustment调整

administrationexpense管理费用

advances预付

advertisingexpense广告费

agency代理

agent代理人

agreement契约

allotments分配数

allowance津贴

amalgamation合并

amortization摊销

amortizedcost应摊成本

annuities年金

appliedcost已分配成本

appliedexpense已分配费用

appliedmanufacturingexpense己分配制造费用

apportionedcharge摊派费用

appreciation涨价

articleofassociation公司章程

assessment课税

assets资产

attorneyfee律师费

audit审计

auditor审计员

average平均数

averagecost平均成本

baddebt坏账

balance余额

balancesheet资产负债表

bankaccount银行账户

bankbalance银行结存

bankcharge银行手续费

bankdeposit银行存款

bankdiscount银行贴现

bankdraft银行汇票

bankloan银行借款

bankoverdraft银行透支

bankersacceptance银行承兑

bankruptcy破产

bearer持票人

beneficiary受益人

bequest遗产

bill票据

billofexchange汇票

billoflading提单

billsdiscounted贴现票据

billspayable应付票据

billsreceivable应收票据

boardofdirectors董事会

bonds债券

bonus红利

bookvalue账面价值

bookkeeper簿记员

bookkeeping簿记

branchofficegeneralledger支店往来账户

broker经纪人

broughtdown接前

broughtforward接上页

budget预算

by-product副产品

by-productsales副产品销售

capital股本

capitalincome资本收益

capitaloutlay资本支出

capitalstock股本

capitalstockcertificate股票

carrieddown移后

carriedforward移下页

cash现金

cashaccount现金账户

cashinbank存银行现金

cashondelivery交货收款

cashonhand库存现金

cashpayment现金支付

cashpurchase现购

cashsale现沽

cashier出纳员

cashierscheck本票

certificateofdeposit存款单折

certificateofindebtedness借据

certifiedcheck保付支票

certifiedpublicaccountant会计师

charges费用

chargeforremittances汇水手续费

charter营业执照

charteredaccountant会计师

chattles动产

check支票

checkbookstub支票存根

closedaccount己结清账户

closing结算

closingentries结账纪录

closingstock期末存货

closingthebook结账

columnarjournal多栏日记账

combination联合

commission佣金

commodity商品

会计是以货币为主要计量单位，运用专门的方法，核算和监督一个单位经济活动的一种经济管理工作。

会计是以货币为主要的计量单位，以凭证为主要的依据，借助于专门的技术方法，对一定单位的资金运动进行全面、综合、连续、系统的核算与监督，向有关方面提供会计信息、参与经营管理、旨在提高经济效益的一种经济管理活动。古义是集会议事。我国从周代就有了专设的会计官职，掌管赋税收入、钱银支出等财务工作，进行月计、岁会。亦即，每月零星盘算为“计”，一年总盘算为“会”，两者合在一起即成“会计”。

会计专业的英语：Accountingprofession

profession 读法英 [prə'feʃn] 美 [prə'feʃn]

示例：

Idon'tbelieveherprofessionoffriendshipforus.

我不相信她声称同我们友好。

短语

1、byprofession 职业是,以…为职业

2、beacarpenterbyprofession 职业是木匠

3、peopleinthisprofession 从事这一职业的人

词语用法

profession表示“同业,同行”是可数的集合名词,当其用作主语时,谓语动词可用单数形式,也可用复数形式。

词汇搭配

1、professionfor 适合于…的职业

2、professionofarms 军职

3、professionofdoctor 医生职业

词义辨析

profession,business,occupation,trade,vocation这组词都有“职业,工作”的意思。它们之间的区别是：

1、business使用广泛,在日常生活中,可泛指“事情”,尤指自己负责管理的事情;在社会经济生活中,多指生意,尤指以赢利为目的的买卖或商业中的工作。

2、occupation可以泛指各种专业。

3、profession指必须受过相当高的教育或专门训练才能从事的知识性职业,如律师、医生、建筑师等。

4、vocation指专心从事的业务,除谋生的行业外,还包括专门爱好。

5、trade则是指涉及体力或手工劳动、手工操作机械或工具的职业

bankaccounting

AccountCodeAccountTitle1001现金Cash1002银行存款CashinBank1015其他货币资金Othercashandcashequivalents1101交易性金融资产（短期投资）Heldfortradingfinancialassets1121应收票据Notereceivable1122应收账款Accountreceivable1123预付帐款Accountprepaid1231其他应收款Otherreceivable123101应收出口退税refundoftaxforexportreceivable123102应收补贴款subsidiesofreceivable123199其他other1241坏账准备Baddebtreserves1321受托代销商品Commissionedandsellthegoodsonacommissionbasis1401商品采购merchandisepurchase1403材料物资Material1406库存商品Goodsonhand1407发出商品（分期收款发出商品）Goodsoninstallmentsale1408出租商品Merchandiseheldforrental1410商品进销差价（包含受托代销商品差价）Differencesbetweenpurchasingandsellingprice1411委托加工商品Materialsinoutsideprocessing1412包装物及低值易耗品Wrappage&consumablesupplies141201包装物wrappage141202办公用品Officesupplies141203电器家私electricalhomeappliance&furnishings141204仓储物品thingsforwarehouse1461存货跌价准备Inventoryfallingpricereserves1501待摊费用Deferredandprepaidexpenses150101租赁费leaserental150102办公家私furnishings150103养路费roadmaintainingfee150104装修费fitupfee150199待转进项税PendingchangeroverVATonpurchase15019901进口待采集PendingcollectionimportVAT15019902普通待认证PendingattestationVAT15019903运费待认证PendingTransportationVAT1524长期股权投资longtermofequityshareinvestment1601固定资产fixedassets1602累计折旧Accumulateddepreciation1603固定资产减值准备Fixedassetsdepreciationreserves1604在建工程Construction-in-process1606固定资产清理Liquidationoffixedassets1701无形资产Intangibleassets170101商标Trademarks1801长期待摊费用Long-termdeferredandprepaidexpenses1901待处理财产损益Assetslossorincomeinsuspense190101待处理流动资产损益Assetslossorincomeinsuspense190102待处理固定资产损益Assetslossorincomeinsuspense1902其他长期资产OtherLongTermAssets190201特准储备物资Physicalassetsreservespecificallyauthorized2001短期借款Shorttermdebt2201应付票据Notespayable2202应付帐款Accountpayable2205预收帐款Depositreceived2211应付职工薪酬（含福利费）Wages&welfarismpayable2221应交税费（含应交税金和其他应交款）Taxesandduespayable222101个人所得税individualincometax222102应交增值税valueaddedtaxpayable22210201进项税额VATonpurchase22210202已交税金VATpaid22210203转出未交增值税unpaidVATchangeover22210204减免税额taxdeduction22210205销项税额VATonsales22210206进项税额转出changeoverVATonpurchase22210207转出多交增值税overpaidVATchangeover22210208出口退税VATRefundforexported22210209出口抵减内销产品应纳税额exportdeductdomesticsalesgoodstax222103未交增值税UnpaidVAT222104关税tariff222105应交消费税consumptiontaxpayable222106应交城市维护建设税taxformaintainingandbuildingcitiespayable222107应交所得税incometaxpayable222108待抵扣进项税额pendingdeductVATonpurchase222109待调整pendingadjust222110其他应交款otherfundinconformitywithpaying22211001应交教育费附加educationalfeepayable2241其他应付款Otherpayables2401预提费用Provisionforexpenses2402特准储备资金Fundreservespecificallyauthorized2601长期借款Longtermloans2602长期债卷（应付债卷）longtermbonds2801长期应付款Longtermaccountpayable2811专项应付款Specialpayable2901递延所得税负债Deferredincometaxliabilities2902住房周转金HousingRevolvingFunds4001实收资本Paidincapital4002资本公积Capitalreserve400201资本溢价Capitalpremium4101盈余公积Surplusreserves410101公益金Legalpublicwelfarefund4103本年利润Currentyearprofits4104利润分配Profitdistribution410401未分配利润undistributedprofit410402盈余公积补亏surplusreservesrecoverloss410403提取盈余公积Withdrawallegalsurplus410404应付利润profitpayable410405转作奖金的利润profitchangetobonus410406应交特种基金specialfundspayable410407归还借款的利润profitreturnloan410408单项留用的利润profitreservedforasingleitem6001主营业务收入Primeoperatingrevenue6051其他业务收入Otheroperatingrevenue6052代购代销收入Incomefrompurchaseandsalescommission6061汇兑损益Exchangegainorloss6111投资收益（包含补贴收入）Investmentrevenue(includeSubsidizerevenue)6301营业外收入Nonoperatingrevenue6401主营业务成本Operatingcosts6402其他业务支出Otherbusinessexpense6403代购代销支出Expensefrompurchaseandsalescommission6405营业税金及附加Salestaxandextracharges6601销售费用Operatingexpenses660101财产保险propertyinsurance660102包装费packagingfee660103报关费customscharges660104商检费commodityinspectionfee660105维修费repaircharge660106仓库租金费rentalforWarehouse660107运输费carriagecharges660108仓储费storageFee660109汽油费gasoline660110汽车行驶费cartravelfee660111差旅费travelexpense660112设计费designfee660113办公费officeallowance660114工资staffsalaries660115装卸费handlingcharges660116广告费advertisingfee660199其他other6602管理费用Adminisstrativeexpenses660201办公费officeallowance660202停车费carparkingfee660203汽油费gasoline660204路桥费tollcharge660205电话费correspondencefee660206差旅费travelexpense660207印花税stamptax660208折旧depreciation660209咨询费Consultfee660210福利费welfarism660211网络费networkfee660212租赁费leaserental660213工资staffsalaries660214业务招待费businessentertainment660215低值易耗品摊销articleofconsumption660216水电费utilities660217管理费administrativefee660218养路费tollmaintenancefee660219交通费660220洗车费carwashingfee660221广告费advertisingfee660222服务费clothingfee660223审计费auditingfee660224业务宣传费businesspropagandizefee660225社保socialsecurity660299其他other6603财务费用Financecharge660301利息interestexchange660302手续费/工本费chargefortrouble6711营业外支出Nonbusinessexpenditure671101固定资产减值准备fixedassetsdepreciationreserves6801所得税Incometax6901以前年度损益调整Prioryearincomeadjustment(PYIA)