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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JVJoint Venture中外合资企业WOFEWholly Owned Foreign Enterprise 外商独资企业FIEForeign Invested Enterprise外商投资企业MNCMulti-national Company多国公司/跨国公司GDPGross Domestic Product国内生产总值 GNPGross National Product国民生产总值 Nominal GNP Nominal Gross National Product名义国民生产总值 Real GNPReal Gross National
2、Product实际国民生产总值P&LProfit & Loss Statement利润表/损益表B/SBalance Sheet资产负债表C/FCash flow Statement现金流量表Equity MovementStatement 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/mgtManagement管理ACT/Act.Actual实际数VS.Versus比较MGT/mgtManagement管理FYFiscal Year财政年度etcet cetra等等per有关，按照Accou
3、nt book账簿LedgerLedger账S/LSub-Ledger明细账G/LGeneral Ledger总账利润表项目GTGross Turnover毛收入/折扣前销售收入SalesSales销售/销售收入RevRevenue销售收入DiscountDiscount折扣Cost成本COGSCost of Goods Sold销售成本Production Cost生产成本O/HOverhead制造费用NTNet Turnover净收入/折扣后销售收入Net SalesNet Sales净收入/折扣后销售收入Gross Margin毛利GP RatioGross Profit Ratio毛利
4、率Operating Profit营业利润Selling ExpSelling Expense销售费用/经营费用G&AGeneral Administration Expense管理费用Fina ExpFinancial Expense财务费用PBTProfit Before Tax税前利润CITCorporate Income Tax所得税PATProfit After Tax税后利润EBITEarning Before Interest and Tax息税前利润EBITDAEarning Before Interest, Tax, Deprecation and Amortization息
5、税前折旧摊销前利润GPGross 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Equity权益CashCash&Bank现金/银行存款A/RAccounts Receivable应收账款N/RNotes Receivable应收票据Prepayments预付账款Stock存货Inventory存货R.M.Raw
6、 Material原材料W.I.PWork In Progress在产品F.GFinished Goods完工产品/库存商品D.M.Direct Material直接材料D.LDirect Labor直接人工Provision跌价准备L-T InvestmentLong Term Investment长期投资C.I.P.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A/PAccounts Payable应付账款N/PNotes Payable应付票据AdvancesAdvance From Customers预收账款Salary Payables应付工资Tax Payables应交税金VATValue-added Tax增值税CTConsumption Tax消费税BTBusiness Tax营业税Tax surcharge税金及附加S-T LoanShort Term Loan短期借款L-T LoanLong Term Loan长期借款PICPaid In Capital实收资本Capital Surplus资本公积R/ERetained Earnings未分配利润CAPEXCapital Expenditure资本支出