会计相关词语中英文对照表
英文缩写
英文全称
中文解释
JV
Joint Venture
中外合资企业
WOFE
Wholly Owned ForeignEnterprise
外商独资企业
FIE
Foreign InvestedEnterprise
外商投资企业
MNC
Multi-nationalCompany
多国公司/跨国公司
应付工资
Tax Payables
应交税金
VAT
Value-added Tax
增值税
CT
Consumption Tax
消费税
BT
Business Tax
营业税
Tax surcharge
税金及附加
S-T Loan
Short Term Loan
短期借款
L-T Loan
Long Term Loan
长期借款
PIC
销售成本
Production Cost
生产成本
O/H
Overhead
制造费用
NT
Net Turnover
净收入/折扣后销售收入
Net Sales
Net Sales
净收入/折扣后销售收入
Gross Margin
毛利
GP Ratio
Gross Profit Ratio
毛利率
Operating Profit
Paid In Capital
实收资本
Capital Surplus
资本公积
R/E
Retained Earnings
未分配利润
CAPEX
Capital Expenditure
资本支出
所得税
PAT
Profit After Tax
税后利润
EBIT
Earning Before Interest and Tax
息税前利润
EBITDA
Earning Before Interest, Tax, Deprecation and Amortization
息税前折旧摊销前利润
GP
Gross Profit
GDP
Gross Domestic Product
国生产总值
GNP
Gross National Product
国民生产总值
Nominal GNP
Nominal Gross National Product
名义国民生产总值
Real GNP
Real Gross National Product
实际国民生产总值
Ledger
账
S/L
Sub-Ledger
明细账
G/L
General Ledger
总账
利润表项目
GT
Gross Turnover
毛收入/折扣前销售收入
Sales
Sales
销售/销售收入
Rev．
Revenue
销售收入
Discount
Discount
折扣
Cost
成本
COGS
Cost of Goods Sold
非流动负债
Equity
权益
Cash
Cash&Bank
现金/银行存款
A/R
Accounts Receivable
应收账款
N/R
Notes Receivable
应收票据
Prepayments
预付账款
Stock
存货
Inventory
存货
R.M.
Raw Material
原材料
W.I.P
Work In Progress
P&L
Profit & LossStatement
利润表/损益表
B/S
Balance Sheet
资产负债表
C/F
Cash flowStatement
现金流量表
Equity Movement
Statement of changes in owners’ equity
权益变动表
Dr:
Debit
借方
Cr:
在建工程
F.A.
Fixed Assets
固定资产
I.A.
Intangible Assets
无形资产
Impairment
减值
A/P
Accounts Payable
应付账款
N/P
Notes Payable
应付票据
Advances
Advance From Customers
预收账款
Salary Payables
在产品
F.G
Finished Goods
完工产品/库存商品
D.M.
Direct Material
直接材料
D.L
DirectLabor
直接人工
Provision
跌价准备
L-T Investment
Long Term Investment
长期投资
C.I.P.
Construction In Progress营源自利润Selling Exp
Selling Expense
销售费用/经营费用
G&A
General Administration Expense
管理费用
Fina Exp
Financial Expense
财务费用
PBT
Profit Before Tax
税前利润
CIT
Corporate Income Tax
Credit
贷方
BGT/Bgt.
Budget
预算数
MGT/mgt
Management
管理
ACT/Act.
Actual
实际数
VS.
Versus
比较
MGT/mgt．
Management
管理
FY
Fiscal Year
财政年度
etc
et cetra
等等
per
有关，按照
Account book
账簿
Ledger
毛利
Costing
成本结转/成本系统
Contribution Margin
边际收益；贡献毛利
资产负债表项目
Assets
资产
Current Assets
流动资产
Non-current Assets
非流动资产
Liability
负债
Current Liability
流动负债
Non-currentLiability