accountant genaral accounting director
account balancde balanced account
account bill bill
account books account
account classification
account books
account books
accounts, accounts, and other accounts. classification
account current current account
account form of balance sheet
account form of profit and loss statement
account form of profit and loss statement
account form of balance sheet
account form of profit and loss statement
account form of profit and loss statement
account payable
account receivable
account of payments
account of receipts
account title
Accounting year or financial year
accounts payable ledger
Accounting period
are related to specific time periods ,typically one year (usually one year)
Balance sheet: balance sheet can not be capitalized b
Income statement: income statements (or statements of income)
Income statement: retained earnings
Cash flow statement: cash flows
1, the department's title
Marketing
Sales Department Sales Department (there are other ways of speaking, such as Procter & Gamble sales department called the customer business development department CBD)
Customer Service Customer Service, such as customer service staff called CSR, R for representative
Human Resource
Administration Department Admin.
Finance & Accounting
Product Supply, for example, the product scheduler called P S Planner
2, the title of the personnel
Assistant Assistant
Secretary secretary
Receptionist Miss Receptionist
clerk, such as Accounting Clerk for Accounting Clerk
Director supervisor
Manager Manager
General Manager GM, General Manager
admission
freight
tip <
Tuition
Price, Considerationcharge
Manufacturing overhead
Materials
Manager's Salaries Executive Salaries
Bonus Wages
Retirement allowance
Subsidy Bonus
Outsourcing fee
Welfare Employee benefits/welfare
Conference fee Coferemce
Overtime Meals Special duties
Business traveling
Correspondence
Telephone Correspondence
Water and Steam
Taxes and dues
Taxes and dues
Taxes and dues
Taxes and dues
Taxes and dues
Rental fees Rent
Management fees Maintenance
Vehicles maintenance
Fuel costs Vehicles maintenance
Training fees Education and Training
Hospitality Entertainment
Books and printing
Freight Transpotation
Insurance premium
Payment of handling charges Commission
Sundry charges
Depreciation expense
Machine and material consumption Article of consumption
Labor protection fees
Director Director
Chief Accountant Finance Controller
Senior Senior Such as Senior Manager for Senior Manager
Operating expenses
Consignment commission charge
Consolidation fee commission charge
Transpotation
Insurance premium
Exhibition fees
Advertising fees
Management expenses
Staff Salaries
Repair charge
Amortization of Article of consumption
Office allowance
Personnel education
Unemployment insurance
Labor insurance
Medical insurance
Conference fees Coferemce
Intermediary organs
Consult fees
Litigation fees Legal cost
Business entertainment
Technology transfer fees
Technology transfer fees
Technology transfer fees
Technology transfer fees
Technology transfer fees
Mineral resources compensation fees
Pollution discharge fees
Property tax
Housing property tax
Vehicle and vessel usage license plate tax(VVULPT)
Tenure tax
Stamp tax
Finance charge
Interest exchange
Foreign exchange loss
Charge for trouble
Specialized borrowing cost
Nomenclature
Assets
I. Assets
Current assets
Current assets
Money funds Cash and cash equivalents
Cash Cash
Cash in bank
Other cash and cash equivalents
Other money funds Other cash and cash equivalents
Other city Cash in bank
Bank cashier's cheque
Bank draft
Credit card
L/C guarantee deposits
Guarantee deposits
Credit card
Credit card
Guarantee deposits
Guarantee deposits
Refundable deposits
Short-term investments
Stocks Short-term investments - stock
Bonds Short- Short-term investments - corporate bonds
Funds Short-term investments - corporate funds
Other Short-term investments - other
Short-term investments falling price reserves
Short-term investments Short-term investments falling price reserves
Account receivable
Note receivable
Bank acceptance
Commercial Trade acceptance
Dividend receivable
Interest receivable Interest receivable
Account receivable
Other notes receivable receivable
Bad debt reserves
Advance money
Subsidy receivable Cover deficit by state subsidies of receivable
Inventory assets Inventories
Supplies purchasing
Raw materials
Packaging
Low-value consumption goods
Materials cost variance
Semi-Finished goods
Inventory goods Finished goods
Differences between purchasing and selling price
Differences between purchasing and selling price
Purchasing and selling price
Commissioned processed goods Work in process - outsourced
Commissioned goods Trust to and sell the goods on a commission basis
Commissioned goods Commissioned and sell the Commissioned and sell the goods on a commission basis
Inventory falling price reserves
Collect money and send out the goods by stages
Amortized expenses Deferred and prepaid expenses
Long-term investment
Long-term investment on stocks
Investment on stocks
< Other investment on stocksLong-term investment on bonds
Investment on bonds
Other investment on other debts
Other investment on bonds
Long-term investments depreciation reserves
Stock rights investment depreciation reserves
Debt investment impairment reserves Bcreditor''s rights investment depreciation reserves
Entrust loans
Principal Principal
Interest
Provision for impairment Depreciation reserves
Fixed assets Fixed assets
Building
Building Structure
Machinery equipment Machinery equipment
Transportation facilities Transportation facilities
Tools and implements Instruments and implement
Accumulated depreciation
Fixed assets depreciation reserves
Fixed assets depreciation reserves
Building/structure depreciation reserves
Machinery equipment depreciation reserves
Project goods and material
Projects and materials
Projects and equipment
Projects and equipment
Projects and equipment
Special-purpose material
Special-purpose equipment Special-purpose equipment
Prepayments for equipment
Prepayments for equipment
Special-purpose equipment
Special-purpose equipment
Preparative instruments and implement for fabricate
Construction-in-process
Erection works
Erection works
In Erecting equipment-in-process
Technical innovation project
General overhaul project
Provision for construction-in-process depreciation reserves Construction-in-process depreciation reserves
Liquidation of fixed assets
Intangible assets Intangible assets
Patents
Non-Patents
Trademarks Trademarks, Trade names
Copyrights Copyrights
Land use rights Tenure
Goodwill
Intangible assets impairment reserves Intangible Assets depreciation reserves
Patent rights depreciation reserves
Trademark rights depreciation reserves
Unacknowledged financing expenses Unacknowledged Unacknowledged financial charges
Wait deal assets loss or income
Wait deal assets loss or income
Wait deal current assets loss or income
Wait deal intangible assets loss or income
Wait deal intangible assets loss or income
Wait deal fixed assets loss or income
Liability
Short-term liability Current liability
Short-term borrowing
Notes payable
Bank acceptance
Commercial acceptance Trade acceptance
Account payable
Account payable
Account payable
Account payable
Account payable
Account payable
Deposit received
Proxy sale goods revenue
Wages payable Accrued wages
Benefits payable Accrued welfarism
Tax payable
Value added tax payable
Input tax Withholdings on VAT
Paying tax
Transferring tax
Unpaid VAT Unpaid VAT changeover
Tax deduction
Substituted money on VAT
Tax reimbursement for export
Input tax changeover withnoldings on VAT payable
Input tax changeover withnoldings on VAT
Input tax changeover withnoldings on VAT
Input tax payable
Input tax changeover withnoldings on VAT
Export deduct domestic sales goods tax
Transfer overpaid VAT changeover
Unpaid VAT Unpaid VAT
Business tax payable
Consumption tax payable
Resource tax payable Resources tax payable
Income tax payable
Income tax payable
Land value-added tax Increment tax on land value payable
City maintenance and construction tax payable Tax for maintaining and building cities
payable
Property tax payable Housing property tax payable
Tenure tax payable
Vehicle and vessel usage license plate payable
tax(VVULPT) payable
Personal income tax payable
Other fund in conformity with paying
Other payables Other payables
Drawing expense in advance
Other liabilities Other liabilities
Pending changerover assets value
Projected liabilities Anticipation liabilities
Long-term liabilities Long-term liabilities
Other payables Other fund in conformity with paying
Other payables Liabilities
Long-term loans Long-term loans due within one year
Long-term loans due over one year
Long-term loans due over one year
Bonds payable
Face value, Par value
Premium on bonds
Discount on bonds
Accrued interest
Long-term account payable
Financial lease payable Accrued financial lease outlay
Long-term account payable due within one year
Long-term account payable due within one year
Long-term account payable due within one year <
Long-term account payable due over one year
Special payable Special payable
Long-term special payable due within one year
Long-term special payable due within one year
Special payable due within one year Long-term special payable over one year
Deferred taxes Deferral taxes
III. OWNERS' EQUITY OWNERS' EQUITY
Capital Capita
Paid-up capital (or stock)
Paid-up capital Paicl-up capital
Paid-up stock Paid-up stock
Investment Returned
Public reserve
Capital Capital reserve
Capital (or Stock) premium
Received non-cash donate reserve
Equity investment reserves Stock right investment reserves
Allocate sums changeover in
Foreign currency capital Foreign currency capital
Other capital reserves
Surplus reserves
Legal surplus reserves Legal surplus
Arbitrary surplus reserves Free surplus reserves
Legal public welfare fund
Reserve fund Reserve fund
Enterprise expension fund
Profits capitalizad on return of investment
Profit Profits
Current year profits
Current year profits
Profit distribution
Other chengeover in
Withdrawal of legal surplus Withdrawal of legal surplus
Withdrawal of legal public welfare funds
Withdrawal of public welfare funds
Profits capitalizad on return of investment
Profits public welfare funds
Withdrawal reserve fund
Withdrawal reserve for business expansion
Withdrawal staff and workers' welfare fund
Withdrawal staff and workers' welfare fund
welfare fund
Profits capitalizad on return of investment
Preferred stock dividends payable
Preferred Stock dividends payable
Withdrawal of other common accumulation fund
Common Stock dividends payable
Conversion of common stock dividends to capital (or equity)
Common Stock dividends payable
Common Stock dividends payable
Common Stock dividends payable
assets(or stock)
Undistributed profit