360 Accounting in Chinese Vocabulary: Complete Terms and Usage Guide
Mastering accounting in Chinese opens career opportunities across international business, finance sectors, and cross-border commerce where bilingual professionals command premium positions. The accounting profession requires precise terminology that leaves no room for misunderstanding when discussing financial statements, tax obligations, or audit procedures. This comprehensive guide presents over 360 essential terms you need to navigate Chinese accounting environments with confidence and professional credibility.
- I. The Most Complete Set of Accounting in Chinese Vocabulary
- 1. Vocabulary for Job Titles in Accounting
- 2. Vocabulary for Referring to Documents and Forms
- 3. How to Say Costing Terms in Accounting
- 4. Chinese Accounting Vocabulary Related to Salary and Benefits
- 5. Vocabulary for Types of Accounting Accounts in Chinese
- 6. How to Say Numbers in Accounting Vocabulary
- 7. Chinese Terms for Payables and Receivables in Accounting
- 8. Types of Expenses and Revenues in Accounting
- II. Common Chinese Conversation Sentences in the Accounting Field
- III. Final Thoughts
I. The Most Complete Set of Accounting in Chinese Vocabulary
1. Vocabulary for Job Titles in Accounting
In the world of accounting, knowing the correct terms for roles and positions is foundational. From junior staff to senior executives, here are the key accounting Chinese vocabulary terms for job titles:
|
No. |
Accounting in Chinese Vocabulary |
Pinyin |
English Meaning |
|
1 |
会计 |
Kuàijì |
Accounting |
|
2 |
会计主任 |
kuàijì zhǔrèn |
Chief accountant |
|
3 |
会计员 |
kuàijì yuán |
Accountant |
|
4 |
助理会计 |
zhùlǐ kuàijì |
Assistant accountant |
|
5 |
成本会计 |
chéngběn kuàijì |
Cost accountant |
|
6 |
工广会计 |
gōng guǎng kuàijì |
Factory accountant |
|
7 |
制造会计 |
zhìzào kuàijì |
Manufacturing accountant |
|
8 |
工业会计 |
gōngyè kuàijì |
Industrial accountant |
|
9 |
审计长 |
shěnjì zhǎng |
Auditor-in-chief |
|
10 |
审计 |
shěnjì |
Audit |
|
11 |
主管会计 |
zhǔguǎn kuàijì |
Controller |
|
12 |
簿记员 |
bùjì yuán |
Bookkeeper |
|
13 |
计账员 |
jì zhàng yuán |
Ledger keeper |
|
14 |
出纳 |
chūnà |
Cashier |
|
15 |
档案管理员 |
dǎng’àn guǎnlǐ yuán |
File manager |
|
16 |
精查 |
jīng chá |
Inspection |
These roles may appear in invoices, emails, contract templates, and HR profiles, making them crucial to recognize and use correctly.
2. Vocabulary for Referring to Documents and Forms
A significant portion of accounting terms in Chinese stems from the language used in documentation. Mastering these will help you navigate contracts, invoice processes, and audit tasks:
|
No. |
Accounting in Chinese Vocabulary |
Pinyin |
English Meaning |
|
1 |
预算草案 |
yùsuàn cǎo'àn |
Budget draft |
|
2 |
著作权 |
Zhùzuòquán |
Copyright |
|
3 |
在制品 |
Zài zhìpǐn |
Work-in-progress (WIP) |
|
4 |
损益表 |
sǔnyì biǎo |
Profit and loss statement (P&L) |
|
5 |
财务报表 |
cáiwù bàobiǎo |
Financial statement |
|
6 |
合并决算表 |
hébìng juésuàn biǎo |
Consolidated financial statement |
|
7 |
工作日表 |
gōngzuò rì biǎo |
Daily work schedule report |
|
8 |
资产负债表 |
zīchǎn fùzhài biǎo |
Balance sheet |
|
9 |
试算表 |
shì suàn biǎo |
Trial balance |
|
10 |
查账证据 |
cházhàng zhèngjù |
Audit evidence |
|
11 |
对账单 |
duì zhàngdān |
Statement of account |
|
12 |
收支对照表 |
shōu zhī duìzhào biǎo |
Income and expenditure statement |
|
13 |
成本计算表 |
chéngběn jìsuàn biǎo |
Cost calculation sheet |
|
14 |
用料单 |
yòng liào dān |
Materials requisition form |
|
15 |
库存表 |
kùcún biǎo |
Inventory report |
|
16 |
银行结单 |
yínháng jié dān |
Bank statement |
|
17 |
附表 |
fù biǎo |
Annexed table |
|
18 |
工资单, 工资表 |
gōngzī dān, gōngzī biǎo |
Payroll, salary sheet |
|
19 |
工资分析表 |
gōngzī fēnxī biǎo |
Salary analysis sheet |
|
20 |
决算表 |
juésuàn biǎo |
Final account statement |
|
21 |
比较表 |
bǐjiào biǎo |
Comparative table |
|
22 |
汇总表 |
huìzǒng biǎo |
Summary table |
|
23 |
工资汇总表 |
gōngzī huìzǒng biǎo |
Salary summary table |
|
24 |
旬报 |
xún bào |
Decadal report (report for 10 days) |
|
25 |
年报 |
niánbào |
Annual report |
|
26 |
日报 |
rìbào |
Daily report |
|
27 |
月报 |
yuè bào |
Monthly report |
|
28 |
编报表 |
biān bàobiǎo |
Report editing |
|
29 |
列单 |
liè dān |
Detailed listing sheet |
|
30 |
解款单 |
jiě kuǎn dān |
Payment release form |
|
31 |
工作日报 |
gōngzuò rìbào |
Daily work report |
These items appear regularly in both digital accounting systems and printed documents within Chinese workplaces.
3. How to Say Costing Terms in Accounting
Understanding cost-related terms ensures accuracy in accounting records and supplier discussions.
|
No. |
Accounting in Chinese Vocabulary |
Pinyin |
English Meaning |
|
1 |
总成本 |
zǒng chéngběn |
Total cost |
|
2 |
平均成本 |
píngjūn chéngběn |
Average cost |
|
3 |
主要成本 |
zhǔyào chéngběn |
Main cost |
|
4 |
原始成本 |
yuánshǐ chéngběn |
Original cost, cost of goods sold |
|
5 |
实际成本 |
shíjì chéngběn |
Actual cost |
|
6 |
原料成本 |
yuánliào chéngběn |
Raw material cost |
|
7 |
重置成本 |
chóng zhì chéngběn |
Replacement cost |
|
8 |
分批成本 |
fēn pī chéngběn |
Batch cost |
|
9 |
直接成本 |
zhíjiē chéngběn |
Direct cost |
|
10 |
预计成本 |
yùjì chéngběn |
Estimated cost |
|
11 |
间接成本 |
jiànjiē chéngběn |
Indirect cost |
|
12 |
单位成本 |
dānwèi chéngběn |
Unit cost |
|
13 |
分部成本 |
Fēn bù chéngběn |
Departmental cost |
|
14 |
装配成本 |
zhuāngpèi chéngběn |
Assembly cost |
|
15 |
分步成本 |
fēn bù chéngběn |
Process cost |
|
16 |
再加工成本 |
zài jiāgōng chéngběn |
Reprocessing cost |
|
17 |
分摊成本 |
fēntān chéngběn |
Allocated cost |
You may encounter these terms in manufacturing reports and pricing analysis documents.
4. Chinese Accounting Vocabulary Related to Salary and Benefits
HR and payroll officers working with Chinese-speaking teams need clear terms for financial compensation.
|
No. |
Accounting in Chinese Vocabulary |
Pinyin |
English Meaning |
|
1 |
底薪 |
dǐxīn |
Basic salary |
|
2 |
双薪 |
shuāngxīn |
Double salary |
|
3 |
退休金 |
tuìxiū jīn |
Pension |
|
4 |
兼薪 |
jiān xīn |
Additional salary (for extra duties) |
|
5 |
加班工资 |
Jiābān gōngzī |
Overtime pay |
|
6 |
借支 |
jièzhī |
Salary advance |
|
7 |
福利 |
fúlì |
Benefits |
|
8 |
员工福利 |
yuángōng fúlì |
Employee benefits |
|
9 |
医疗补助 |
yīliáo bǔzhù |
Medical allowance |
|
10 |
生育补助 |
shēngyù bǔzhù |
Maternity allowance |
|
11 |
全勤奖 |
quánqín jiǎng |
Attendance bonus |
|
12 |
超产奖 |
chāochǎn jiǎng |
Bonus for exceeding production targets |
|
13 |
提高工资 |
tígāo gōngzī |
Salary increase |
|
14 |
减低工资 |
jiǎndī gōngzī |
Salary reduction |
|
15 |
工资冻结 |
gōngzī dòngjié |
Salary freeze |
|
16 |
工资差额 |
gōngzī chā'é |
Salary discrepancy |
|
17 |
工资等级 |
gōngzī děngjí |
Salary grade |
|
18 |
津贴 |
jīntiē |
Allowance |
|
19 |
房帖 |
fáng tiē |
Housing allowance |
|
20 |
额外津贴 |
éwài jīntiē |
Additional allowance |
|
21 |
教育津贴 |
jiàoyù jīntiē |
Education allowance |
|
22 |
职务津贴 |
zhíwù jīntiē |
Position allowance |
5. Vocabulary for Types of Accounting Accounts in Chinese
Understanding basic accounting in Chinese vocabulary categories strengthens ledger recognition and helps you classify transactions correctly:
|
No. |
Accounting in Chinese Vocabulary |
Pinyin |
English Meaning |
|
1 |
统计图表 |
tǒngjì túbiǎo |
Statistical chart |
|
2 |
转帐簿 |
zhuǎn zhàng bù |
Subsidiary ledgers |
|
3 |
转帐 |
zhuǎn zhàng |
Transfer (funds) |
|
4 |
过帐 |
guò zhàng |
Post to the ledger |
|
5 |
簿记 |
bù jì |
Bookkeeping |
|
6 |
记某人帐 |
jì mǒu rén zhàng |
Record someone’s debt in the ledger |
|
7 |
记一笔帐 |
jì yī bǐ zhàng |
Record a debt entry |
|
8 |
缴款通知单 |
jiǎo kuǎn tōngzhī dān |
Payment notice |
|
9 |
三联单 |
sānliándān |
Triplicate invoice |
|
10 |
承销清单 |
chéng xiāo qīng dān |
Underwriting invoice |
|
11 |
结欠清单 |
jié qiàn qīng dān |
Outstanding debt list |
|
12 |
用料单 |
yòng liào dān |
Materials requisition form |
|
13 |
单式簿记 |
dān shì bù jì |
Single-entry bookkeeping |
|
14 |
复式簿记 |
fù shì bù jì |
Double-entry bookkeeping |
|
15 |
结帐 |
jié zhàng |
Close the books |
|
16 |
记帐符号 |
jì zhàng fúhào |
Debit notation |
|
17 |
科目符号 |
kēmù fúhào |
Account code symbol |
|
18 |
明细科目 |
míngxì kēmù |
Detailed account items |
|
19 |
会计科目 |
kuàijì kēmù |
Accounting categories |
|
20 |
一笔帐 |
yī bǐ zhàng |
One debt entry |
|
21 |
旧欠帐 |
jiù qiàn zhàng |
Outstanding debt |
|
22 |
倒帐 |
dào zhàng |
Bad debt |
|
23 |
收某人帐 |
shōu mǒu rén zhàng |
Receive payment from someone’s account |
|
24 |
对帐单 |
duì zhàng dān |
Reconciliation statement |
|
25 |
领料单 |
lǐng liào dān |
Material issue slip |
|
26 |
主要附表 |
zhǔyào fù biǎo |
Main appendix |
|
27 |
总帐 |
zǒng zhàng |
General ledger |
|
28 |
总分类帐 |
zǒng fēnlèi zhàng |
General classification ledger |
|
29 |
主帐簿 |
zhǔ zhàng bù |
Primary ledger |
|
30 |
股东帐 |
gǔ dōng zhàng |
Shareholder ledger |
|
31 |
制造费用帐 |
zhìzào fèiyòng zhàng |
Manufacturing expenses ledger |
|
32 |
细分类帐 |
xì fēnlèi zhàng |
Detailed classification ledger |
|
33 |
成本分类帐 |
chéng běn fēnlèi zhàng |
Cost classification ledger |
|
34 |
原料分类帐 |
yuán liào fēnlèi zhàng |
Raw materials ledger |
|
35 |
进货分类帐 |
jìnhuò fēnlèi zhàng |
Purchases ledger |
|
36 |
财产分类帐 |
cái chǎn fēnlèi zhàng |
Assets ledger |
|
37 |
股票簿 |
gǔ piào bù |
Share register |
|
38 |
登记簿 |
dēngjì bù |
Register book |
|
39 |
股票登记簿 |
gǔpiào dēngjì bù |
Stock register |
|
40 |
票据登记簿 |
piàojù dēngjì bù |
Bill register |
|
41 |
假帐 |
jiǎ zhàng |
False account |
|
42 |
购货退出簿 |
gòu huò tuìchū bù |
Purchase returns register |
|
43 |
原始帐簿 |
yuán shǐ zhàng bù |
Original ledger |
|
44 |
寄销簿 |
jì xiāo bù |
Consignment register |
|
45 |
活页簿 |
huó yè bù |
Loose-leaf register |
|
46 |
传票编号 |
chuán piào biān hào |
Voucher number |
|
47 |
活动编号 |
huó dòng biān hào |
Activity number |
|
48 |
科目编号 |
kēmù biān hào |
Account code number |
|
49 |
科目代号 |
kēmù dài hào |
Account identifier |
|
50 |
票据簿 |
piào jù bù |
Invoice book |
|
51 |
备查帐 |
bèi chá zhàng |
Memorandum account |
|
52 |
备查簿 |
bèi chá bù |
Memorandum ledger |
|
53 |
存货簿 |
cún huò bù |
Inventory register |
|
54 |
购买簿 |
gòu mǎi bù |
Purchase register |
|
55 |
认股簿 |
rèn gǔ bù |
Stock subscription register |
|
56 |
进货簿 |
jìn huò bù |
Goods received register |
|
57 |
日记簿 |
rìjì bù |
Journal book |
|
58 |
流水帐 |
liú shuǐ zhàng |
Cash book |
|
59 |
现金日记簿 |
xiàn jīn rìjì bù |
Cash journal |
|
60 |
商品帐 |
shāng pǐn zhàng |
Merchandise ledger |
|
61 |
现金帐 |
xiàn jīn zhàng |
Cash ledger |
|
62 |
人名帐 |
rén míng zhàng |
Personal account |
|
63 |
客户帐 |
kèhù zhàng |
Customer account |
|
64 |
营业帐户 |
yíngyè zhànghù |
Business account |
|
65 |
坏帐 |
huài zhàng |
Bad debts |
|
66 |
可靠帐 |
kěkào zhàng |
Reliable account |
|
67 |
暂计帐 |
zhàn jì zhàng |
Temporary account |
|
68 |
成本帐户 |
chéng běn zhànghù |
Cost account |
|
69 |
转换帐 |
zhuǎn huàn zhàng |
Conversion account |
|
70 |
混合帐户 |
hùnhé zhànghù |
Mixed account |
|
71 |
辅助帐 |
fǔ zhù zhàng |
Subsidiary account |
|
72 |
暂计帐户 |
zàn jì zhànghù |
Temporary posting account |
|
73 |
往来帐户 |
wǎnglái zhànghù |
Current account |
|
74 |
支票簿 |
zhī piào bù |
Checkbook |
|
75 |
帐户名称 |
zhànghù míngchēng |
Account name |
|
76 |
登帐 |
dēng zhàng |
Post to account |
These are fundamental in general ledger (总账, zǒngzhàng) processing and bookkeeping.
6. How to Say Numbers in Accounting Vocabulary
In accounting, accuracy with numerals is non-negotiable. Chinese uses both Arabic numerals and financial Chinese characters to prevent fraud:
|
No. |
Accounting in Chinese Vocabulary |
Pinyin |
English Meaning |
|
1 |
零数 |
líng shù |
Fraction (Decimal) |
|
2 |
小数 |
xiǎoshù |
Decimal number |
|
3 |
整数 |
zhěngshù |
Integer |
|
4 |
无数字 |
wú shùzì |
Written word (no digits) |
|
5 |
个位 |
gè wèi |
Ones place (unit place) |
|
6 |
十位 |
shí wèi |
Tens place |
|
7 |
百位 |
bǎi wèi |
Hundreds place |
|
8 |
千位 |
qiān wèi |
Thousands place |
|
9 |
百分比 |
bǎifēnbǐ |
Percentage |
|
10 |
十进制 |
shíjìnzhì |
Decimal system |
|
11 |
十六进制 |
shíliù jìn zhì |
Hexadecimal system |
|
12 |
四舍五入 |
sìshě wǔrù |
Rounding off |
|
13 |
相互抵消 |
xiānghù dǐxiāo |
Offset each other |
|
14 |
少五元钱 |
shǎo wǔ yuán qián |
Missing 5 yuan |
7. Chinese Terms for Payables and Receivables in Accounting
When tracking transactions between clients and companies, accounting in Chinese relies on clear terms for accounts payable and receivable:
|
No. |
Accounting in Chinese Vocabulary |
Pinyin |
English Meaning |
|
1 |
财务结算 |
cáiwù jiésuàn |
Financial settlement |
|
2 |
结算方式 |
jiésuàn fāngshì |
Payment method |
|
3 |
现金结算 |
xiànjīn jiésuàn |
Cash settlement |
|
4 |
双边结算 |
shuāngbiān jiésuàn |
Bilateral settlement |
|
5 |
多边结算 |
duōbiān jiésuàn |
Multilateral settlement |
|
6 |
国际结算 |
guójì jiésuàn |
International settlement |
|
7 |
结算货币 |
jiésuàn huòbì |
Settlement currency |
|
8 |
收入 |
shōurù |
Income |
|
9 |
岁入 |
suìrù |
Annual income |
|
10 |
销货收入 |
xiāohuò shōurù |
Sales income |
|
11 |
额外收入 |
éwài shōurù |
Extra income |
|
12 |
佣金收入 |
yōngjīn shōurù |
Commission income |
|
13 |
利息收入 |
lìxí shōurù |
Interest income |
|
14 |
营业外收入 |
yíngyè wài shōurù |
Non-operating income |
|
15 |
非税收收入 |
fēi shuìshōu shōurù |
Non-tax revenue |
|
16 |
岁入分配数 |
suìrù fēnpèi shù |
Annual income distribution |
|
17 |
岁入预算数 |
suìrù yùsuàn shù |
Annual income budget |
|
18 |
利润 |
lìrùn |
Profit |
|
19 |
纯利 |
chúnlì |
Net profit |
|
20 |
余额 |
yúé |
Balance |
|
21 |
利息 |
lìxī |
Interest |
|
22 |
盘盈 |
pán yíng |
Inventory profit |
|
23 |
上期结余 |
shàngqí jiéyú |
Previous period surplus |
|
24 |
资产增值 |
zīchǎn zēngzhí |
Asset appreciation |
|
25 |
特别公积 |
tèbié gōngjī |
Special reserves |
|
26 |
法定公积 |
fǎdìng gōng jī |
Statutory reserves |
|
27 |
净值 |
jìngzhí |
Net value |
|
28 |
收益 |
shōuyì |
Earnings |
|
29 |
纯收益 |
chún shōu yì |
Net earnings |
|
30 |
利息收益 |
lìxí shōuyì |
Interest earnings |
|
31 |
地产收益 |
dìchǎn shōuyì |
Real estate income |
|
32 |
营业收益 |
yíngyè shōuyì |
Operating income |
|
33 |
销售收益 |
xiāoshòu shōuyì |
Sales income |
|
34 |
财务收益 |
cáiwù shōuyì |
Financial income |
|
35 |
资本收益 |
zīběn shōuyì |
Capital gains |
|
36 |
支 |
zhī |
Expenditure |
|
37 |
坐支 |
zuòzhī |
Set-off expenditure |
|
38 |
拨支 |
bōzhī |
Transfer expenditure |
|
39 |
直票 |
zhípiào |
Direct voucher |
|
40 |
岁出 |
suìchū |
Annual expenditure |
|
41 |
支出额 |
zhīchū é |
Expenditure amount |
|
42 |
扣借支 |
kòu jièzhī |
Deduct advance payment |
|
43 |
非常支出 |
fēicháng zhīchū |
Extraordinary expenditure |
|
44 |
支付手段 |
zhīfù shǒuduàn |
Payment method |
|
45 |
支付命令 |
zhīfù mìnglìng |
Payment order |
|
46 |
预付 |
yùfù |
Prepayment |
|
47 |
预算法 |
yùsuàn fǎ |
Budget preparation method |
|
48 |
编预算科目 |
biān yùsuàn kēmù |
Budget categories |
|
49 |
国家预算 |
guójiā yùsuàn |
National budget |
|
50 |
超出预算 |
chāochū yùsuàn |
Over-budget |
|
51 |
临时预算 |
línshí yùsuàn |
Temporary budget |
|
52 |
追减预算 |
zhuījiǎn yùsuàn |
Budget reduction |
|
53 |
追加预算 |
zhuījiā yùsuàn |
Budget increase |
|
54 |
追加减预算 |
zhuījiā jiǎn yùsuàn |
Budget increase and reduction |
|
55 |
债务 |
zhàiwù |
Debt |
|
56 |
债权 |
zhàiquán |
Creditor’s rights |
These help maintain proper revenue flow and manage company liabilities.
8. Types of Expenses and Revenues in Accounting
Every bookkeeper must differentiate types of income and costs. Here's a set of useful accounting in Chinese vocabulary:
|
No. |
Accounting in Chinese Vocabulary |
Pinyin |
English Meaning |
|
1 |
其它长期应收款项 |
qítā chángqí yīng shōu kuǎn xiàng |
Other long-term receivables |
|
2 |
预付款项 |
yùfù kuǎnxiàng |
Prepaid items |
|
3 |
其它预付款项 |
qítā yùfù kuǎnxiàng |
Other prepaid items |
|
4 |
土地改良物 |
tǔdì gǎiliáng wù |
Land improvements |
|
5 |
土地改良物/重估增值 |
tǔdì gǎiliáng wù / zhòng gū zēng zhí |
Land improvements / Revaluation surplus |
|
6 |
租赁权益改良 |
zūlìn quányì gǎiliáng |
Leasehold improvements |
|
7 |
直支 |
zhízhī |
Direct disbursement |
|
8 |
财务拨款 |
cáiwù bōkuǎn |
Financial allocation |
|
9 |
起动费 |
qǐdòng fèi |
Start-up costs |
|
10 |
制造费用 |
zhìzào fèiyòng |
Manufacturing expenses |
|
11 |
工厂维持费 |
gōngchǎng wéichí fèi |
Factory maintenance costs |
|
12 |
办公费 |
bàngōng fèi |
Office expenses |
|
13 |
查账费用 |
cházhàng fèiyòng |
Audit costs |
|
14 |
利息费用 |
lìxí fèiyòng |
Interest expenses |
|
15 |
业务费用 |
yèwù fèiyòng |
Operating expenses |
|
16 |
公费 |
gōngfèi |
Public expenses |
|
17 |
人事费用 |
rénshì fèiyòng |
Personnel expenses |
|
18 |
摊派费用 |
tānpài fèiyòng |
Allocation expenses |
|
19 |
债券发行成本 |
zhàiquàn fāxíng chéngběn |
Bond issuance costs |
|
20 |
管理费用 |
guǎnlǐ fèiyòng |
Administrative expenses |
|
21 |
材料管理费 |
cáiliào guǎnlǐ fèi |
Material management costs |
|
22 |
广告费 |
guǎnggào fèi |
Advertising expenses |
|
23 |
临时费 |
línshí fèi |
Temporary expenses |
|
24 |
开办费 |
kāibàn fèi |
Start-up expenses |
|
25 |
经常费 |
jīngcháng fèi |
Routine expenses |
|
26 |
递延退休金成本 |
dì yán tuìxiū jīn chéngběn |
Deferred pension costs |
|
27 |
预付费用 |
yùfù fèiyòng |
Prepaid expenses |
|
28 |
运输费 |
yùnshū fèi |
Transportation costs |
|
29 |
推广费用 |
tuīguǎng fèiyòng |
Promotion expenses |
|
30 |
额外支出 |
éwài zhīchū |
Additional expenditure |
|
31 |
浮支 |
fúzhī |
Excess expenditure |
|
32 |
买卖远汇折价 |
mǎimài yuǎn huì zhéjià |
Discount on forward exchange |
|
33 |
应收票据贴现 |
yīng shōu piàojù tiēxiàn |
Discounting receivables |
|
34 |
贷款 |
dàikuǎn |
Loan |
|
35 |
存出保证金 |
cún chū bǎozhèng jīn |
Deposit guarantee |
|
36 |
预算科目 |
yùsuàn kēmù |
Budget categories |
|
37 |
催收账款 |
cuīshōu zhàng kuǎn |
Accounts receivable collection |
|
38 |
应收帐款 |
yīng shōu zhàng kuǎn |
Accounts receivable |
|
39 |
暂收款 |
zhàn shōu kuǎn |
Temporary receipts |
|
40 |
代收款 |
dài shōu kuǎn |
Collected payments |
|
41 |
伪应收款 |
wèi yīng shōu kuǎn |
Falsified receivables |
|
42 |
代付款 |
dài fùkuǎn |
Payments made on behalf |
|
43 |
筹备款 |
chóubèi kuǎn |
Preparation funds |
|
44 |
循环贷款 |
xúnhuán dàikuǎn |
Revolving loan |
|
45 |
岁定经费 |
suì dìng jīngfèi |
Fixed annual funding |
|
46 |
拨款 |
bōkuǎn |
Allocation of funds |
|
47 |
恒久经费 |
héngjiǔ jīngfèi |
Endowment fund |
|
48 |
预领经费 |
yùlǐng jīngfèi |
Advance funds |
|
49 |
毛利 |
máolì |
Gross profit |
|
50 |
红利工资 |
hónglì gōngzī |
Bonus salary |
|
51 |
编预算 |
biān yùsuàn |
Budget preparation |
|
52 |
半薪 |
bàn xīn |
Half salary |
|
53 |
水电费 |
shuǐ diànfèi |
Water and electricity fees |
|
54 |
包装费 |
bāozhuāng fèi |
Packaging expenses |
|
55 |
维持费 |
wéichí fèi |
Maintenance costs |
|
56 |
交际费 |
jiāo jìfèi |
Social expenses |
|
57 |
寄存费 |
jì cúnfèi |
Storage fees |
|
58 |
生活费 |
shēnghuófèi |
Living expenses |
|
59 |
加班费 |
jiābān fèi |
Overtime pay |
|
60 |
手续费 |
shǒuxù fèi |
Service fee |
|
61 |
再分配成本 |
zài fēnpèi chéngběn |
Redistribution cost |
|
62 |
运销成本 |
yùnxiāo chéngběn |
Distribution cost |
|
63 |
退货费用 |
tuìhuò fèiyòng |
Return goods cost |
|
64 |
伙食补贴 |
huǒshí bǔtiē |
Meal allowance |
|
65 |
出差补贴 |
chūchāi bǔtiē |
Travel allowance |
|
66 |
车马费 |
chēmǎfèi |
Travel allowance (vehicle and horse expenses) |
|
67 |
附加费用 |
fùjiā fèiyòng |
Additional fees |
|
68 |
杂费 |
záfèi |
Miscellaneous expenses |
|
69 |
基金 |
jījīn |
Fund |
|
70 |
偿债基金 |
cháng zhài jījīn |
Debt repayment fund |
|
71 |
主计法规 |
zhǔ jì fǎguī |
Accounting and statistics regulations |
|
72 |
特种基金 |
tèzhǒng jījīn |
Special fund |
|
73 |
意外损失准备基金 |
yìwài shǔn shī zhǔnbèi jījīn |
Contingency loss reserve fund |
|
74 |
其它基金 |
qítā jījīn |
Other funds |
|
75 |
工资基金 |
gōngzī jījīn |
Salary fund |
|
76 |
改良及扩充基金 |
gǎiliáng jí kuòchōng jījīn |
Improvement and expansion fund |
These reflect what's reported in the Income Statement and General Ledger.
II. Common Chinese Conversation Sentences in the Accounting Field
Besides accounting in Chinese vocabulary, Professional accounting conversations require precise sentence patterns that communicate financial information clearly while maintaining appropriate formality levels. These practical expressions enable you to participate effectively in meetings, explain procedures to colleagues, and respond to management inquiries with confidence.
|
No. |
Sample Sentence |
Pinyin |
English Meaning |
|
1 |
我大学毕业后,应聘到一家外贸公司做会计工作 |
Wǒ dàxué bìyè hòu, yìngpìn dào yījiā wàimào gōngsī zuò kuàijì gōngzuò. |
After graduating from university, I applied for an accountant position at a foreign trade company. |
|
2 |
会计员需要做什么? |
Kuàijì yuán xūyào zuò shénme? |
What does an accountant need to do? |
|
3 |
我在数字和财务这些方面都挺好的。会计员常做哪种报表? |
Wǒ zài shùzì hé cáiwù zhèxiē fāngmiàn dōu tǐng hǎo de. Kuàijì yuán cháng zuò nǎ zhǒng bàobiǎo? |
I'm good with numbers and finance. What kind of reports do accountants usually prepare? |
|
4 |
这位财务主管因违反规定被开除了。 |
Zhè wèi cáiwù zhǔguǎn yīn wéifǎn guīdìng bèi kāichú le. |
This financial manager was fired for violating the regulations. |
|
5 |
我们公司每年都进行好几次内部核查。 |
Wǒmen gōngsī měinián dōu jìnxíng hǎojǐ cì nèibù héchá. |
Our company conducts several internal audits every year. |
|
6 |
对这些财务文件进行抽查。 |
Duì zhèxiē cáiwù wénjiàn jìnxíng chōuchá. |
Perform random checks on these financial documents. |
|
7 |
质监部门抽查了市场上销售的饮料。 |
Zhì jiān bùmén chōuchále shìchǎng shàng xiāoshòu de yǐnliào. |
The quality supervision department conducted spot checks on the beverages sold in the market. |
|
8 |
请问您是银行转账还是交现金? |
Qǐngwèn nín shì yínháng zhuǎnzhàng háishì jiāo xiànjīn? |
May I ask if you will transfer via bank or pay in cash? |
|
9 |
我应在本季度末签到银行结账。 |
Wǒ yīng zài běn jìdù mò qiāndào yínháng jiézhàng. |
I should check in and reconcile with the bank at the end of this quarter. |
|
10 |
簿记员的工作是登记账簿。 |
Bùjì yuán de gōngzuò shì dēngjì zhàngbù. |
The bookkeeper's job is to keep the accounting records. |
Using these patterns and accounting in Chinese vocabulary lists in real conversations ensures professional clarity and cultural fluency.
III. Final Thoughts
Mastering accounting in Chinese vocabulary across all functional areas—from cost analysis and payroll to documentation and communication—opens new opportunities for finance professionals operating in China or with Chinese-speaking teams. By learning over 360 verified terms and practical expressions, you gain a trustworthy, interoperable skill set that enhances efficiency, builds confidence, and supports bilingual financial operations at scale.

Hi I'm Chloe, and I am currently serving as an Product Content Administrator at Prep Education. With over five years of experience in independent online IELTS study and exam preparation, I am confident in my ability to support learners in achieving their highest possible scores.
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