1、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 Foreign Enterprise 外商独资企业FIE Foreign Invested Enterprise 外商投资企业MNC Multi-national Company 多 国 公 司 /跨 国 公 司GDP Gross Domestic Product 国内生产总值 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 GN
2、P Real Gross National Product 实际国民生产总值P&L Profit & Loss Statement 利润表/损益表B/S Balance Sheet 资产负债表C/F Cash flow Statement 现金流量表Equity Movement Statement of changes in owners equity权益变动表Dr: Debit 借方Cr: 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
3、理FY Fiscal Year 财政年度etc et cetra 等等per 有关，按照Account book 账簿Ledger 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 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
4、入英文缩写 英文全称 中文解释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 营业利润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 所得税PAT Profit After Tax 税后利润E
5、BIT 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 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-current Liability非流动负债Eq
6、uity 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 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 Direct Labor 直接人工Provision 跌价准备L-T Investment Long Term Investment 长期投资C.I.P.
7、Construction In Progress 在建工程F.A. Fixed Assets 固定资产I.A. Intangible Assets 无形资产Impairment 减值英文缩写 英文全称 中文解释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 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 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
