會計英語對照表.doc

口子酒業(yè)會計相關詞語中英文對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國內生產總值 GNPGross National Product國民生產總值 Nominal GNP Nominal Gross National Product名義國民生產總值 Real GNPReal Gross National Product實際國民生產總值P&LProfit & Loss Statement利潤表/損益表B/SBalance Sheet資產負債表C/FCash flow Statement現(xiàn)金流量表Equity MovementStatement of changes in owners equity權益變動表Dr:Debit借方Cr:Credit貸方BGT/Bgt.Budget預算數(shù)MGT/mgtManagement管理ACT/Act.Actual實際數(shù)VS.Versus比較MGT/mgtManagement管理FYFiscal Year財政年度etcet cetra等等per有關，按照Account book賬簿LedgerLedger賬S/LSub-Ledger明細賬G/LGeneral Ledger總賬利潤表項目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生產成本O/HOverhead制造費用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銷售費用/經(jīng)營費用G&AGeneral Administration Expense管理費用Fina ExpFinancial Expense財務費用PBTProfit Before Tax稅前利潤CITCorporate 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成本結轉/成本系統(tǒng)Contribution Margin邊際收益；貢獻毛利資產負債表項目Assets資產Current Assets流動資產Non-current Assets非流動資產Liability負債Current Liability流動負債Non-current Liability非流動負債Equity權益CashCash&Bank現(xiàn)金/銀行存款A/RAccounts Receivable應收賬款N/RNotes Receivable應收票據(jù)Prepayments預付賬款Stock存貨Inventory存貨R.M.Raw Material原材料W.I.PWork In Progress在產品F.GFinished Goods完工產品/庫存商品D.M.Direct Material直接材料D.LDirect Labor直接人工Provision跌價準備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I.A.Intangible Assets無形資產Impairment減值A/PAccounts Payable應付賬款N/PNotes Payable應付票據(jù)AdvancesAdvance From Customers預收賬款Salary Payables應付工資Tax Payables應交稅金VATValue-added Tax增值稅CTConsumption Tax消費稅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