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口子酒业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 GNP 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/折扣后销售收入 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 EBIT 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 Equity 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. 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/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 3/3

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