Accounting – Chinese Vocabulary

Kuàijì zhǔrèn

Chief Accountant

Shěnjì

Audit

Zhǔ jì zhǔrèn

Chief Comptroller

Kuàijì qíjiān

Accounting Period

Jié zhàng

Closing Accounts

Cáiwù jiésuàn

Financial Settlement

Lěijìzhéjiù

Accumulated Depreciation

Zhíyèkuàijìshī

Practicing Accountant

Qǐyè kuàijì

Corporate Accounting

Chéngběnkuàijì

Cost Accounting

Yínháng kuàijì

Bank Accounting

Kuàijì niándù

Fiscal Year

Kuàijì chéngxù

Accounting Procedures

Bùjìyuán

Bookkeeper

Kuàijì yuán

Accountant

Zīchǎnfùzhàibiǎo

Balance Sheet

sǔnyì biǎo

Profit and Loss Statement

chéng běn jìsuàn biǎo

Cost Sheet

gōng zī huì zǒng biǎo

Payroll Summary

cáiwù bào biǎo

Financial Statements

shōu zhī duì zhào biǎo

Income and Expenditure Statement

Bàobiǎo

Report

nián bào

Annual Report

yuè bào

Monthly Report

xún bào

Ten-Day Report

rì bào

Daily Report

gōng zuò rìbào

Work Daily Report

fù biǎo

Schedule / Appendix

gōng zī dān

Pay Slip

Jīnróngjiāoyì

Financial Transactions

Cáiwù bōkuǎn

Financial Appropriation

Zhīchū, kāizhī

Expenditure / Spending

Bàngōngfèi

Office Expenses

Cházhàng fèiyòng

Audit Fees

lìxí fèiyòng

Interest expense

Lìxí zhīchū

Interest expenditure

Kuàijì guīchéng

Accounting regulations

zhànghù míngchēng

Account name

Liúdòng zīchǎn

Current assets

chéng běn zhànghù

Cost account

yíngyè zhànghù

Operating account

bù jì

Bookkeeping

zhǔ zhàng bù

General ledger

zhuǎn zhàng bù

Transfer book

jìnhuò fēnlèi zhàng

Purchase ledger

fēnlèi zhàng

Subsidiary ledger

chéng běn fēnlèi zhàng

Cost ledger

yuán liào fēnlèi zhàng

Raw materials ledger

cái chǎn fēnlèi zhàng

Property ledger

jìn huò bù

Purchase book

bèi chá bù

Reference book

rìjì bù

Journal book

yuán shǐ zhàng bù

Original ledger

xiànjīn rìjì bù

Cash journal

piàojù dēngjì bù

Bill register

gǔpiào dēngjì bù

Stock register

shōu rù

Revenue

suì rù

Income

xiāo huò shōu rù

Sales revenue

éwài shōu rù

Extra income

fēi cháng shōu rù

Extraordinary income

yōng jīn shōu rù

Commission income

lìxí shōurù

Interest income

lìxí shōu yì

Interest earnings

dì chǎn shōu yì

Real estate earnings

zīběn shōu yì

Capital gains

fēi shuì shōu shōurù

Non-tax revenue

lì rùn

Profit

chún lì

Net profit

lì xí

Interest

máo lì

Gross profit

sǔn yì

Profit and loss

jìng zhí

Net worth

zhī

Expenditure

bō zhī

Appropriation

suì chū

Annual expenditure

kòu jiè zhī

Deducted advance

jiè zhī

Advance

zhī fù mìng lìng

Payment order

yù fù

Prepayment

yù suàn fǎ

Budget Law

guó jiā yù suàn

National budget

biān yù suàn kēmù

Compile budget items

chāo chū yù suàn

Exceed budget

zhuī jiǎn yù suàn

Pursue budget reduction

zhuī jiā yù suàn

Additional budget

zhuī jiā jiǎn yù suàn

Additional budget reduction

zhài wù

Debt

zhài quán

Creditor's rights

shé hào

Depreciation

qiánqí sǔnyì

Previous period profit and loss

běn qí sǔnyì

Current period profit and loss

wú xí zhài wù

Interest-free debt

dào qí fù zhài

Matured liabilities

liú dòng fù zhài

Current liabilities

dì yán fù zhài

Deferred liabilities

pán sǔn

Inventory loss

ù zhài

Liability

pò chǎn

Bankruptcy

bù fú

Inconsistent

cuò zhàng

Wrong account

jìsuàn cuò wù

Calculation error

rù cuò kēmù

Entered incorrect account

shùzì diān dǎo

Numbers reversed

chōng xiāo cuò wù

Write off errors