acceptance 承兑
account 账户
accountant 会计员
accounting 会计
accounting system 会计制度
accounts payable 应付账款
accounts receivable 应收账款
accumulated profits 累积利益
adjusting entry 调整记录
adjustment 调整
administration expense 管理费用
advances 预付
advertising expense 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
amortized cost 应摊成本
annuities 年金
applied cost 已分配成本
applied expense 已分配费用
applied manufacturing expense 己分配制造费用
apportioned charge 摊派费用
appreciation 涨价
article of association 公司章程
assessment 课税
assets 资产
attorney fee 律师费
audit 审计
auditor 审计员
average 平均数
average cost 平均成本
bad debt 坏账
balance 余额
balance sheet 资产负债表
bank account 银行账户
bank balance 银行结存
bank charge 银行手续费
bank deposit 银行存款
bank discount 银行贴现
bank draft 银行汇票
bank loan 银行借款
bank overdraft 银行透支
bankers acceptance 银行承兑
bankruptcy 破产
bearer 持票人
beneficiary 受益人
bequest 遗产
bill 票据
bill of exchange 汇票
bill of lading 提单
bills discounted 贴现票据
bills payable 应付票据
bills receivable 应收票据
board of directors 董事会
bonds 债券
bonus 红利
book value 账面价值
bookkeeper 簿记员
bookkeeping 簿记
branch office general ledger 支店往来账户
broker 经纪人
brought down 接前
brought forward 接上页
budget 预算
by-product 副产品
by-product sales 副产品销售
capital 股本
capital income 资本收益
capital outlay 资本支出
capital stock 股本
capital stock certificate 股票
carried down 移后
carried forward 移下页
cash 现金
cash account 现金账户
cash in bank 存银行现金
cash on delivery 交货收款
cash on hand 库存现金
cash payment 现金支付
cash purchase 现购
cash sale 现沽
cashier 出纳员
cashiers check 本票
certificate of deposit 存款单折
certificate of indebtedness 借据
certified check 保付支票
certified public accountant 会计师
charges 费用
charge for remittances 汇水手续费
charter 营业执照
chartered accountant 会计师
chattles 动产
check 支票
checkbook stub 支票存根
closed account 己结清账户
closing 结算
closing entries 结账纪录
closing stock 期末存货
closing the book 结账
columnar journal 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”。
Account Code Account Title 1001 现金 Cash1002 银行存款 Cash in Bank1015 其他货币资金 Other cash and cash equivalents1101 交易性金融资产（短期投资） Held for trading financial assets1121 应收票据 Note receivable1122 应收账款 Account receivable1123 预付帐款 Account prepaid1231 其他应收款 Other receivable123101 应收出口退税 refund of tax for export receivable123102 应收补贴款 subsidies of receivable123199 其他 other1241 坏账准备 Bad debt reserves1321 受托代销商品 Commissioned and sell the goods on a commission basis1401 商品采购 merchandise purchase1403 材料物资 Material1406 库存商品 Goods on hand1407 发出商品（分期收款发出商品） Goods on installment sale1408 出租商品 Merchandise held for rental1410 商品进销差价（包含受托代销商品差价） Differences between purchasing and selling price1411 委托加工商品 Materials in outside processing1412 包装物及低值易耗品 Wrappage & consumable supplies141201 包装物 wrappage141202 办公用品 Office supplies141203 电器家私 electrical home appliance & furnishings141204 仓储物品 things for warehouse1461 存货跌价准备 Inventory falling price reserves1501 待摊费用 Deferred and prepaid expenses150101 租赁费 lease rental150102 办公家私 furnishings150103 养路费 road maintaining fee150104 装修费 fit up fee150199 待转进项税 Pending changerover VAT on purchase15019901 进口待采集 Pending collection import VAT15019902 普通待认证 Pending attestation VAT15019903 运费待认证 Pending Transportation VAT1524 长期股权投资 long term of equity share investment1601 固定资产 fixed assets1602 累计折旧 Accumulated depreciation1603 固定资产减值准备 Fixed assets depreciation reserves1604 在建工程 Construction-in-process1606 固定资产清理 Liquidation of fixed assets1701 无形资产 Intangible assets170101 商标 Trademarks1801 长期待摊费用 Long-term deferred and prepaid expenses1901 待处理财产损益 Assets loss or income in suspense190101 待处理流动资产损益 Assets loss or income in suspense190102 待处理固定资产损益 Assets loss or income in suspense1902 其他长期资产 Other Long Term Assets190201 特准储备物资 Physical assets reserve specifically authorized 2001 短期借款 Short term debt2201 应付票据 Notes payable2202 应付帐款 Account payable2205 预收帐款 Deposit received2211 应付职工薪酬（含福利费） Wages & welfarism payable2221 应交税费（含应交税金和其他应交款） Taxes and dues payable222101 个人所得税 individual income tax222102 应交增值税 value added tax payable22210201 进项税额 VAT on purchase22210202 已交税金 VAT paid22210203 转出未交增值税 unpaid VAT changeover22210204 减免税额 tax deduction22210205 销项税额 VAT on sales22210206 进项税额转出 changeover VAT on purchase22210207 转出多交增值税 overpaid VAT changeover22210208 出口退税 VAT Refund for exported22210209 出口抵减内销产品应纳税额 export deduct domestic sales goods tax222103 未交增值税 Unpaid VAT222104 关税 tariff222105 应交消费税 consumption tax payable222106 应交城市维护建设税 tax for maintaining and building cities payable222107 应交所得税 income tax payable222108 待抵扣进项税额 pending deduct VAT on purchase222109 待调整 pending adjust222110 其他应交款 other fund in conformity with paying22211001 应交教育费附加 educational fee payable2241 其他应付款 Other payables2401 预提费用 Provision for expenses2402 特准储备资金 Fund reserve specifically authorized2601 长期借款 Long term loans2602 长期债卷（应付债卷） long term bonds2801 长期应付款 Long term account payable2811 专项应付款 Special payable2901 递延所得税负债 Deferred income tax liabilities2902 住房周转金 Housing Revolving Funds 4001 实收资本 Paid in capital4002 资本公积 Capital reserve400201 资本溢价 Capital premium4101 盈余公积 Surplus reserves410101 公益金 Legal public welfare fund4103 本年利润 Current year profits4104 利润分配 Profit distribution410401 未分配利润 undistributed profit410402 盈余公积补亏 surplus reserves recover loss410403 提取盈余公积 Withdrawal legal surplus410404 应付利润 profit payable410405 转作奖金的利润 profit change to bonus410406 应交特种基金 special funds payable410407 归还借款的利润 profit return loan410408 单项留用的利润 profit reserved for a single item 6001 主营业务收入 Prime operating revenue6051 其他业务收入 Other operating revenue6052 代购代销收入 Income from purchase and sales commission6061 汇兑损益 Exchange gain or loss6111 投资收益（包含补贴收入） Investment revenue (include Subsidize revenue)6301 营业外收入 Non operating revenue6401 主营业务成本 Operating costs6402 其他业务支出 Other business expense6403 代购代销支出 Expense from purchase and sales commission6405 营业税金及附加 Sales tax and extra charges6601 销售费用 Operating expenses660101 财产保险 property insurance660102 包装费 packaging fee660103 报关费 customs charges660104 商检费 commodity inspection fee660105 维修费 repair charge660106 仓库租金费 rental for Warehouse660107 运输费 carriage charges660108 仓储费 storage Fee660109 汽油费 gasoline660110 汽车行驶费 car travel fee660111 差旅费 travel expense660112 设计费 design fee660113 办公费 office allowance660114 工资 staff salaries660115 装卸费 handling charges660116 广告费 advertising fee660199 其他 other6602 管理费用 Adminisstrative expenses660201 办公费 office allowance660202 停车费 car parking fee660203 汽油费 gasoline660204 路桥费 toll charge660205 电话费 correspondence fee660206 差旅费 travel expense660207 印花税 stamp tax660208 折旧 depreciation660209 咨询费 Consult fee660210 福利费 welfarism660211 网络费 network fee660212 租赁费 lease rental660213 工资 staff salaries660214 业务招待费 business entertainment660215 低值易耗品摊销 article of consumption660216 水电费 utilities660217 管理费 administrative fee660218 养路费 toll maintenance fee 660219 交通费 660220 洗车费 car washing fee660221 广告费 advertising fee660222 服务费 clothing fee660223 审计费 auditing fee660224 业务宣传费 business propagandize fee660225 社保 social security660299 其他 other6603 财务费用 Finance charge660301 利息 interest exchange660302 手续费/工本费 charge for trouble6711 营业外支出 Nonbusiness expenditure671101 固定资产减值准备 fixed assets depreciation reserves6801 所得税 Income tax6901 以前年度损益调整 Prior year income adjustment (PYIA)
accounting会计学accountant会计师bookkeeping簿记bookkeeper簿记师double-entry bookkeeping复式簿记single-entry bookkeeping单式簿记account book帐簿,会计簿册cashbook现金出纳簿journal日记簿statement of accounts帐目表,帐单balance (sheet)资产平稳表financial year, trading year财政年度income and expenditure, receipts and expenditure, output and input支出和收入assets资产liabilities债务,负债debit借方turnover, volume of business营业额,销售额cash on hand留存现金,库存现金cash balance现金余额,现款结存credit balance贷方余额debit balance借方余额,借方差额deficit亏空balance of trade贸易差额,国际贸易平衡balance of payments(国际)收支,国际收支差额表
