會(huì)計(jì)英語對(duì)照表.doc

口子酒業(yè)會(huì)計(jì)相關(guān)詞語中英文對(duì)照表英文縮寫英文全稱中文解釋JVJoint Venture中外合資企業(yè)WOFEWholly Owned Foreign Enterprise 外商獨(dú)資企業(yè)FIEForeign Invested Enterprise外商投資企業(yè)MNCMulti-national Company多國公司/跨國公司GDPGross Domestic Product國內(nèi)生產(chǎn)總值 GNPGross National Product國民生產(chǎn)總值 Nominal GNP Nominal Gross National Product名義國民生產(chǎn)總值 Real GNPReal Gross National Product實(shí)際國民生產(chǎn)總值P&LProfit & Loss Statement利潤表/損益表B/SBalance Sheet資產(chǎn)負(fù)債表C/FCash flow Statement現(xiàn)金流量表Equity MovementStatement of changes in owners equity權(quán)益變動(dòng)表Dr:Debit借方Cr:Credit貸方BGT/Bgt.Budget預(yù)算數(shù)MGT/mgtManagement管理ACT/Act.Actual實(shí)際數(shù)VS.Versus比較MGT/mgtManagement管理FYFiscal Year財(cái)政年度etcet cetra等等per有關(guān)，按照Account book賬簿LedgerLedger賬S/LSub-Ledger明細(xì)賬G/LGeneral Ledger總賬利潤表項(xiàng)目GTGross Turnover毛收入/折扣前銷售收入SalesSales銷售/銷售收入RevRevenue銷售收入DiscountDiscount折扣Cost成本COGSCost of Goods Sold銷售成本Production Cost生產(chǎn)成本O/HOverhead制造費(fèi)用NTNet Turnover凈收入/折扣后銷售收入Net SalesNet Sales凈收入/折扣后銷售收入Gross Margin毛利GP RatioGross Profit Ratio毛利率Operating Profit營業(yè)利潤Selling ExpSelling Expense銷售費(fèi)用/經(jīng)營費(fèi)用G&AGeneral Administration Expense管理費(fèi)用Fina ExpFinancial Expense財(cái)務(wù)費(fèi)用PBTProfit Before Tax稅前利潤C(jī)ITCorporate Income Tax所得稅PATProfit After Tax稅后利潤EBITEarning Before Interest and Tax息稅前利潤EBITDAEarning Before Interest, Tax, Deprecation and Amortization息稅前折舊攤銷前利潤GPGross Profit毛利Costing成本結(jié)轉(zhuǎn)/成本系統(tǒng)Contribution Margin邊際收益；貢獻(xiàn)毛利資產(chǎn)負(fù)債表項(xiàng)目Assets資產(chǎn)Current Assets流動(dòng)資產(chǎn)Non-current Assets非流動(dòng)資產(chǎn)Liability負(fù)債Current Liability流動(dòng)負(fù)債Non-current Liability非流動(dòng)負(fù)債Equity權(quán)益CashCash&Bank現(xiàn)金/銀行存款A(yù)/RAccounts Receivable應(yīng)收賬款N/RNotes Receivable應(yīng)收票據(jù)Prepayments預(yù)付賬款Stock存貨Inventory存貨R.M.Raw Material原材料W.I.PWork In Progress在產(chǎn)品F.GFinished Goods完工產(chǎn)品/庫存商品D.M.Direct Material直接材料D.LDirect Labor直接人工Provision跌價(jià)準(zhǔn)備L-T InvestmentLong Term Investment長期投資C.I.P.Construction In Progress在建工程F.A.Fixed Assets固定資產(chǎn)I.A.Intangible Assets無形資產(chǎn)Impairment減值A(chǔ)/PAccounts Payable應(yīng)付賬款N/PNotes Payable應(yīng)付票據(jù)AdvancesAdvance From Customers預(yù)收賬款Salary Payables應(yīng)付工資Tax Payables應(yīng)交稅金VATValue-added Tax增值稅CTConsumption Tax消費(fèi)稅BTBusiness Tax營業(yè)稅Tax surcharge稅金及附加S-T LoanShort Term Loan短期借款L-T LoanLong Term L