学了这么多年英语，有些单词，是与我们会计职业密切相关的，身为一名见识广阔的财会人，你有必要学习下噢!下面是财务英语口语词汇，一起来了解下吧：  

【财务英语口语词汇】  

 

常 用  

accountantgenaral 会计主任  

account balancde 结平的帐户  

account bill 帐单  

account books 帐  

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 或financial year 会计年度  

accounts payable ledger 应付款分类帐  

Accounting period(会计期间) are related tospecific time periods ,typically one year(通常是一年)  

资产负债表：balance sheet 可以不大写b  

利润表： income statements (or statements of income)  

利润分配表：retained earnings  

现金流量表：cash flows  

*的称谓  

市场部Marketing  

销售部 Sales Department (也有其它讲法，如宝洁公司销售部叫客户生意发展部CBD)  

客户服务　Customer Service ，例如客服员叫CSR，R for representative  

人事部 Human Resource  

行政部 Admin.  

财务部 Finance & Accounting  

产品供应 Product Supply，例如产品调度员叫　P S　Planner  

人员的称谓  

助理 Assistant  

秘书 secretary  

前台接待小姐 Receptionist  

文员 clerk ，如会计文员为Accounting Clerk  

主任　supervisor  

经理　Manager  

总经理 GM，General Manager  

入场费admission  

运费freight  

小费tip  

学费tuition  

价格，代价charge  

制造费用 Manufacturing overhead  

材料费 Materials  

管理人员工资 Executive Salaries  

奖金 Wages  

退职金 Retirement allowance  

补贴 Bonus  

外保劳务费 Outsourcing fee  

福利费 Employee benefits/welfare  

会议费 Coferemce  

加班餐费 Special duties  

市内交通费 Business traveling  

通讯费 Correspondence  

电话费 Correspondence  

水电取暖费 Water and Steam  

税费 Taxes and dues  

租赁费 Rent  

管理费 Maintenance  

车辆维护费 Vehicles maintenance  

油料费 Vehicles maintenance  

培训费 Education and training  

接待费 Entertainment  

图书、印刷费 Books and printing  

运费 Transpotation  

保险费 Insurance premium  

支付手续费 Commission  

杂费 Sundry charges  

折旧费 Depreciation expense  

机物料消耗 Article of consumption  

劳动保护费 Labor protection fees  

总监Director  

总会计师 Finance Controller  

高级 Senior 如高级经理为　Senior Manager  

营业费用 Operating expenses  

代销手续费 Consignment commission charge  

运杂费 Transpotation  

保险费 Insurance premium  

展览费 Exhibition fees  

广告费 Advertising fees  

管理费用 Adminisstrative expenses  

职工工资 Staff Salaries  

修理费 Repair charge  

低值易耗摊销 Article of consumption  

办公费 Office allowance  

差旅费 Travelling expense  

工会经费 Labour union expenditure  

研究与开发费 Research and development expense  

福利费 Employee benefits/welfare  

职工教育经费 Personnel education  

待业保险费 Unemployment insurance  

劳动保险费 Labour insurance  

医疗保险费 Medical insurance  

会议费 Coferemce  

聘请中介机构费 Intermediary organs  

咨询费 Consult fees  

诉讼费 Legal cost  

业务招待费 Business entertainment  

技术转让费 Technology transfer fees  

矿产资源补偿费 Mineral resources compensation fees  

排污费 Pollution discharge fees  

房产税 Housing property tax  

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

土地使用税 Tenure tax  

印花税 Stamp tax  

财务费用 Finance charge  

利息支出 Interest exchange  

汇兑损失 Foreign exchange loss  

各项手续费 Charge for trouble  

各项专门借款费用 Special-borrowing cost  

【资产类英语口语词汇】  

流动资产 Current assets  

货币资金 Cash and cash equivalents  

现金 Cash  

银行存款 Cash in bank  

其他货币资金 Other cash and cash equivalents  

外埠存款 Other city Cash in bank  

银行本票 Cashier''s cheque  

银行汇票 Bank draft  

信用卡 Credit card  

信用证保证金 L/C Guarantee deposits  

存出投资款 Refundable deposits  

短期投资 Short-term investments  

股票 Short-term investments - stock  

债券 Short-term investments - corporate bonds  

基金 Short-term investments - corporate funds  

其他 Short-term investments - other  

短期投资跌价准备 Short-term investments falling price reserves  

应收款 Account receivable  

应收票据 Note receivable  

银行承兑汇票 Bank acceptance  

 

商业承兑汇票 Trade acceptance  

应收股利 Dividend receivable  

应收利息 Interest receivable  

应收账款 Account receivable  

其他应收款 Other notes receivable  

坏账准备 Bad debt reserves  

预付账款 Advance money  

应收补贴款 Cover deficit by state subsidies of receivable  

库存资产 Inventories  

物资采购 Supplies purchasing  

原材料 Raw materials  

包装物 Wrappage  

低值易耗品 Low-value consumption goods  

材料成本差异 Materials cost variance  

自制半成品 Semi-Finished goods  

库存商品 Finished goods  

商品进销差价 Differences between purchasing and selling price  

委托加工物资 Work in process - outsourced  

委托代销商品 Trust to and sell the goods on a commission basis  

受托代销商品 Commissioned and sell the goods on a commission basis  

存货跌价准备 Inventory falling price reserves  

分期收款发出商品 Collect money and send out the goods by stages  

待摊费用 Deferred and prepaid expenses  

长期投资 Long-term investment  

长期股权投资 Long-term investment on stocks  

股票投资 Investment on stocks  

其他股权投资 Other investment on stocks  

长期债权投资 Long-term investment on bonds  

债券投资 Investment on bonds  

其他债权投资 Other investment on bonds  

长期投资减值准备 Long-term investments depreciation reserves  

股权投资减值准备 Stock rights investment depreciation reserves  

债权投资减值准备 Bcreditor''s rights investment depreciation reserves  

委托贷款 Entrust loans  

本金 Principal  

利息 Interest  

减值准备 Depreciation reserves  

固定资产 Fixed assets  

房屋 Building  

建筑物 Structure  

机器设备 Machinery equipment  

运输设备 Transportation facilities  

工具器具 Instruments and implement  

累计折旧 Accumulated depreciation  

固定资产减值准备 Fixed assets depreciation reserves  

房屋、建筑物减值准备 Building/structure depreciation reserves  

机器设备减值准备 Machinery equipment depreciation reserves  

工程物资 Project goods and material  

专用材料 Special-purpose material  

专用设备 Special-purpose equipment  

预付大型设备款 Prepayments for equipment  

为生产准备的工具及器具 Preparative instruments and implement for fabricate  

在建工程 Construction-in-process  

安装工程 Erection works  

在安装设备 Erecting equipment-in-process  

技术改造工程 Technical innovation project  

大修理工程 General overhaul project  

在建工程减值准备 Construction-in-process depreciation reserves  

固定资产清理 Liquidation of fixed assets  

无形资产 Intangible assets  

专利权 Patents  

非专利技术 Non-Patents  

商标权 Trademarks, Trade names  

著作权 Copyrights  

土地使用权 Tenure  

商誉 Goodwill  

无形资产减值准备 Intangible Assets depreciation reserves  

专利权减值准备 Patent rights depreciation reserves  

商标权减值准备 trademark rights depreciation reserves  

未确认融资费用 Unacknowledged financial charges  

待处理财产损溢 Wait deal assets loss or income  

待处理财产损溢 Wait deal assets loss or income  

待处理流动资产损溢 Wait deal intangible assets loss or income  

待处理固定资产损溢 Wait deal fixed assets loss or income  

【负债类英语口语词汇】  

短期负债 Current liability  

短期借款 Short-term borrowing  

应付票据 Notes payable  

银行承兑汇票 Bank acceptance  

商业承兑汇票 Trade acceptance  

应付账款 Account payable  

预收账款 Deposit received  

代销商品款 Proxy sale goods revenue  

应付工资 Accrued wages  

应付福利费 Accrued welfarism  

应付股利 Dividends payable  

应交税金 Tax payable  

应交增值税 value added tax payable  

进项税额 Withholdings on VAT  

已交税金 Paying tax  

转出未交增值税 Unpaid VAT changeover  

减免税款 Tax deduction  

销项税额 Substituted money on VAT  

出口退税 Tax reimbursement for export  

进项税额转出 Changeover withnoldings on VAT  

出口抵减内销产品应纳税额 Export deduct domestic sales goods tax  

转出多交增值税 Overpaid VAT changeover  

未交增值税 Unpaid VAT  

应交营业税 Business tax payable  

应交消费税 Consumption tax payable  

应交资源税 Resources tax payable  

应交所得税 Income tax payable  

应交土地增值税 Increment tax on land value payable  

应交城市维护建设税 Tax for maintaining and building cities payable  

应交房产税 Housing property tax payable  

应交土地使用税 Tenure tax payable  

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

应交个人所得税 Personal income tax payable  

其他应交款 Other fund in conformity with paying  

其他应付款 Other payables  

预提费用 Drawing expense in advance  

其他负债 Other liabilities  

待转资产价值 Pending changerover assets value  

预计负债 Anticipation liabilities  

长期负债 Long-term Liabilities  

长期借款 Long-term loans  

一年内到期的长期借款 Long-term loans due within one year  

一年后到期的长期借款 Long-term loans due over one year  

应付债券 Bonds payable  

债券面值 Face value, Par value  

债券溢价 Premium on bonds  

债券折价 Discount on bonds  

应计利息 Accrued interest  

长期应付款 Long-term account payable  

应付融资租赁款 Accrued financial lease outlay  

一年内到期的长期应付 Long-term account payable due within one year  

一年后到期的长期应付 Long-term account payable over one year  

专项应付款 Special payable  

一年内到期的专项应付 Long-term special payable due within one year  

一年后到期的专项应付 Long-term special payable over one year  

递延税款 Deferral taxes  

【成本类英语词汇】  

生产成本 Cost of manufacture  

基本生产成本 Base cost of manufacture  

辅助生产成本 Auxiliary cost of manufacture  

制造费用 Manufacturing overhead  

材料费 Materials  

管理人员工资 Executive Salaries  

奖金 Wages  

退职金 Retirement allowance  

补贴 Bonus  

外保劳务费 Outsourcing fee  

福利费 Employee benefits/welfare  

会议费 Coferemce  

加班餐费 Special duties  

市内交通费 Business traveling  

通讯费 Correspondence  

电话费 Correspondence  

水电取暖费 Water and Steam  

税费 Taxes and dues  

租赁费 Rent  

管理费 Maintenance  

车辆维护费 Vehicles maintenance  

油料费 Vehicles maintenance  

培训费 Education and training  

接待费 Entertainment  

图书、印刷费 Books and printing  

运费 Transpotation  

保险费 Insurance premium  

支付手续费 Commission  

杂费 Sundry charges  

折旧费 Depreciation expense  

机物料消耗 Article of consumption  

劳动保护费 Labor protection fees  

季节性停工损失 Loss on seasonality cessation  

劳务成本 Service costs