In the context of expanding Vietnam–China economic cooperation, the demand for using Chinese in the accounting and finance sector has become increasingly essential. For professionals currently working—or aspiring to work—as accountants in Chinese companies or organizations with Chinese investment, mastering accounting vocabulary in Chinese is a major advantage. In this article, Ni Hao Ma introduces a comprehensive set of specialized accounting terms in Chinese to help you work efficiently in an international environment.
Comprehensive Accounting Vocabulary in Chinese
In the field of accounting, having a solid grasp of professional terminology is crucial for understanding documents, preparing financial statements, and communicating with partners. Accounting vocabulary in Chinese is usually organized into key categories, such as types of accounts, terms related to documents and ledgers, and vocabulary covering costs, revenue, and profits.
Accounting Vocabulary in Chinese: Job Titles
For those working with Chinese partners or in multinational companies, understanding accounting vocabulary in Chinese, especially job titles within the accounting department, can make communication more efficient and professional.
| Chinese | Pinyin | Meaning |
|---|---|---|
| 会计 (会计师) | kuàijì (kuàijìshī) | Accountant |
| 主任会计师 | zhǔrèn kuàijìshī | Chief Accountant |
| 财务总监 | cáiwù zǒngjiān | Chief Financial Officer (CFO) |
| 出纳 | chūnà | Cashier / Treasurer |
| 成本会计 | chéngběn kuàijì | Cost Accountant |
| 税务会计 | shuìwù kuàijì | Tax Accountant |
| 薪资会计 | xīnzī kuàijì | Payroll Accountant |
| 账务会计 | zhàngwù kuàijì | General Accountant |
| 应收会计 | yīngshōu kuàijì | Accounts Receivable Accountant |
| 应付会计 | yīngfù kuàijì | Accounts Payable Accountant |
| 审计师 | shěnjìshī | Auditor |
| 内部审计 | nèibù shěnjì | Internal Auditor |
| 外部审计 | wàibù shěnjì | External Auditor |
| 财务助理 | cáiwù zhùlǐ | Finance / Accounting Assistant |
| 财务分析师 | cáiwù fēnxīshī | Financial Analyst |
| 管理会计 | guǎnlǐ kuàijì | Management Accountant |
| 财务会计 | cáiwù kuàijì | Financial Accountant |
Accounting Vocabulary in Chinese: Documents and Records
| Chinese | Pinyin | Meaning |
|---|---|---|
| 发票 | fāpiào | Invoice |
| 增值税发票 | zēngzhíshuì fāpiào | VAT Invoice |
| 收据 | shōujù | Receipt |
| 收款单 | shōukuǎn dān | Payment Receipt |
| 付款单 | fùkuǎn dān | Payment Voucher |
| 结算单 | jiésuàn dān | Settlement Sheet |
| 借款单 | jièkuǎn dān | Loan Request Form |
| 报销单 | bàoxiāo dān | Reimbursement Form |
| 会计凭证 | kuàijì píngzhèng | Accounting Voucher |
| 原始凭证 | yuánshǐ píngzhèng | Original Voucher |
| 记账凭证 | jìzhàng píngzhèng | Journal Voucher |
| 现金日记账 | xiànjīn rìjìzhàng | Cash Book |
| 银行存款日记账 | yínháng cúnkuǎn rìjìzhàng | Bank Deposit Book |
| 银行对账单 | yínháng duìzhàngdān | Bank Statement |
| 总账 | zǒngzhàng | General Ledger |
| 辅助账 | fǔzhù zhàng | Subsidiary Ledger |
| 科目余额表 | kēmù yú’é biǎo | Trial Balance |
| 财务报表 | cáiwù bàobiǎo | Financial Statements |
| 合并决算表 | hébìng juésuàn biǎo | Consolidated Financial Statement |
| 资产负债表 | zīchǎn fùzhàibiǎo | Balance Sheet |
| 利润表 | lìrùn biǎo | Income Statement |
| 现金流量表 | xiànjīn liúliàng biǎo | Cash Flow Statement |
| 所有者权益变动表 | suǒyǒuzhě quányì biàndòng biǎo | Statement of Changes in Equity |
| 会计报表附注 | kuàijì bàobiǎo fùzhù | Notes to Financial Statements |
| 预算表 | yùsuàn biǎo | Budget Sheet |
| 盘点表 | pándiǎn biǎo | Inventory Sheet |
| 入库单 | rùkù dān | Goods Receipt Note |
| 出库单 | chūkù dān | Delivery Note |
| 领料单 | lǐngliào dān | Material Requisition Form |
| 预付款单 | yùfù kuǎn dān | Advance Payment Voucher |
| 送货单 | sònghuò dān | Delivery Slip |
| 订购单 | dìnggòu dān | Purchase Order |
| 合同 | hétóng | Contract |
| 财务合同 | cáiwù hétóng | Financial Contract |
| 借款合同 | jièkuǎn hétóng | Loan Contract |
| 贷款合同 | dàikuǎn hétóng | Credit Agreement |
| 劳动合同 | láodòng hétóng | Employment Contract |
| 税务申报表 | shuìwù shēnbào biǎo | Tax Declaration Form |
| 工资表 | gōngzī biǎo | Payroll Sheet |
| 社会保险缴纳表 | shèhuì bǎoxiǎn jiǎonà biǎo | Social Insurance Contribution Form |
| 审计报告 | shěnjì bàogào | Audit Report |
| 内部审计报告 | nèibù shěnjì bàogào | Internal Audit Report |
| 财务分析报告 | cáiwù fēnxī bàogào | Financial Analysis Report |
| 年度报告 | niándù bàogào | Annual Report |
Accounting Vocabulary in Chinese: Costs and Expenses
One of the most fundamental areas in accounting is understanding costs and expenses, which directly impact financial statements and management decisions. Below are key terms in accounting vocabulary in Chinese related to costs:
| Chinese | Pinyin | Meaning |
|---|---|---|
| 銷貨成本 | xiāohuò chéngběn | Cost of Goods Sold |
| 费用 | fèiyòng | Expense |
| 经营费用 | jīngyíng fèiyòng | Operating Expense |
| 管理费用 | guǎnlǐ fèiyòng | Administrative Expense |
| 销售费用 | xiāoshòu fèiyòng | Selling Expense |
| 财务费用 | cáiwù fèiyòng | Financial Expense |
| 制造费用 | zhìzào fèiyòng | Manufacturing Expense |
| 期间费用 | qījiān fèiyòng | Period Expense |
| 办公费 | bàngōng fèi | Office Expense |
| 广告费 | guǎnggào fèi | Advertising Expense |
| 差旅费 | chā lǚ fèi | Travel Expense |
| 运输费 | yùnshū fèi | Transportation Expense |
| 包装费 | bāozhuāng fèi | Packaging Expense |
| 仓储费 | cāngchǔ fèi | Warehousing Expense |
| 水电费 | shuǐdiàn fèi | Utilities Expense |
| 房租费 | fángzū fèi | Rent Expense |
| 杂费 | záfèi | Miscellaneous Expense |
| 利息费用 | lìxī fèiyòng | Interest Expense |
| 人事费用 | rénshì fèiyòng | HR Expense |
| 职工薪酬 | zhígōng xīnchóu | Employee Salaries |
| 社会保险费 | shèhuì bǎoxiǎn fèi | Social Insurance Expense |
| 直接成本 | zhíjiē chéngběn | Direct Cost |
| 间接成本 | jiànjiē chéngběn | Indirect Cost |
| 固定成本 | gùdìng chéngběn | Fixed Cost |
| 变动成本 | biàndòng chéngběn | Variable Cost |
| 边际成本 | biānjì chéngběn | Marginal Cost |
| 总成本 | zǒng chéngběn | Total Cost |
| 原料成本 | yuánliào chéngběn | Raw Material Cost |
| 人工成本 | réngōng chéngběn | Labor Cost |
| 折旧费用 | zhéjiù fèiyòng | Depreciation Expense |
| 摊销费用 | tānxiāo fèiyòng | Amortization Expense |
| 递延费用 | dìyán fèiyòng | Prepaid Expense |
| 待摊费用 | dàitān fèiyòng | Deferred Expense |
| 维修费用 | wéixiū fèiyòng | Maintenance Expense |
| 研发费用 | yánfā fèiyòng | R&D Expense |
| 销售佣金 | xiāoshòu yōngjīn | Sales Commission |
| 推广费用 | tuīguǎng fèiyòng | Marketing & Promotion Expense |
| 租赁费用 | zūlìn fèiyòng | Lease Expense |
| 培训费用 | péixùn fèiyòng | Training Expense |
| 业务招待费 | yèwù zhāodài fèi | Entertainment Expense |
| 差额 | chā’é | Variance / Difference |
| 利润分配 | lìrùn fēnpèi | Profit Allocation |
| 成本控制 | chéngběn kòngzhì | Cost Control |
| 成本核算 | chéngběn hésuàn | Cost Accounting |
Accounting Vocabulary in Chinese: Account Types
A solid understanding of account types is essential for bookkeeping, financial reporting, and analysis. Here are some key terms in accounting vocabulary in Chinese related to accounts:
| Chinese | Pinyin | Meaning |
|---|---|---|
| 会计科目 | kuàijì kēmù | Accounting Subject / Account Item |
| 会计账户 | kuàijì zhànghù | Accounting Account |
| 账户余额 | zhànghù yú’é | Account Balance |
| 借方账户 | jièfāng zhànghù | Debit Account |
| 贷方账户 | dàifāng zhànghù | Credit Account |
| 流动资产 | liúdòng zīchǎn | Current Assets |
| 非流动资产 | fēi liúdòng zīchǎn | Non-Current Assets |
| 负债 | fùzhài | Liabilities |
| 所有者权益 | suǒyǒu zhě quányì | Owner’s Equity |
| 销售及提供劳务的收入 | xiāoshòu jí tígōng láowù de shōurù | Revenue from Sales and Services |
| 现金 | xiànjīn | Cash |
| 银行存款 | yínháng cúnkuǎn | Bank Deposits |
| 短期投资 | duǎnqī tóuzī | Short-Term Investments |
| 长期投资 | chángqī tóuzī | Long-Term Investments |
| 应收账款 | yīngshōu zhàngkuǎn | Accounts Receivable |
| 其他应收款 | qítā yīngshōu kuǎn | Other Receivables |
| 预付账款 | yùfù zhàngkuǎn | Prepaid Accounts |
| 存货 | cúnhuò | Inventory |
| 固定资产 | gùdìng zīchǎn | Fixed Assets |
| 累计折旧 | lěijì zhéjiù | Accumulated Depreciation |
| 无形资产 | wúxíng zīchǎn | Intangible Assets |
| 累计摊销 | lěijì tānxiāo | Accumulated Amortization |
| 短期借款 | duǎnqī jièkuǎn | Short-Term Loan |
| 长期借款 | chángqī jièkuǎn | Long-Term Loan |
| 预收账款 | yùshōu zhàngkuǎn | Advance Receipts |
| 应付工资 | yīngfù gōngzī | Salaries Payable |
| 应交税费 | yīngjiāo shuìfèi | Taxes Payable |
| 其他应付款 | qítā yìngfù kuǎn | Other Payables |
| 实收资本 | shíshōu zīběn | Paid-in Capital |
| 资本公积 | zīběn gōngjī | Capital Surplus |
| 盈余公积 | yíngyú gōngjī | Surplus Reserve |
| 未分配利润 | wèi fēnpèi lìrùn | Undistributed Profits |
| 投资收益 | tóuzī shōuyì | Investment Income |
| 其他业务收入 | qítā yèwù shōurù | Other Operating Income |
| 所得税费用 | suǒdéshuì fèiyòng | Income Tax Expense |
| 营业外支出 | yíngyè wài zhīchū | Non-Operating Expense |
| 财务收入 | cáiwù shōurù | Financial Income |
| 财务支出 | cáiwù zhīchū | Financial Expense |
| 坏账准备 | huàizhàng zhǔnbèi | Bad Debt Provision |
Basic Accounting Vocabulary in Chinese
Familiarity with basic accounting concepts is key to understanding Chinese financial practices. Here are essential terms:
| Chinese | Pinyin | Meaning |
|---|---|---|
| 会计准则 | kuàijì zhǔnzé | Accounting Standards |
| 会计制度 | kuàijì zhìdù | Accounting System |
| 会计假设 | kuàijì jiǎshè | Accounting Assumptions |
| 会计原则 | kuàijì yuánzé | Accounting Principles |
| 核算 | hésuàn | Accounting / Bookkeeping |
| 记账方法 | jìzhàng fāngfǎ | Bookkeeping Method |
| 会计凭证审核 | kuàijì píngzhèng shěnhé | Voucher Review |
| 财务报告编制 | cáiwù bàogào biānzhì | Financial Report Preparation |
| 财务审计 | cáiwù shěnjì | Financial Audit |
| 内部控制 | nèibù kòngzhì | Internal Control |
| 会计年度 | kuàijì niándù | Accounting Year |
| 会计期间 | kuàijì qījiān | Accounting Period |
| 会计估计 | kuàijì gūjì | Accounting Estimate |
| 公允价值 | gōngyǔn jiàzhí | Fair Value |
| 期末结账 | qīmò jiézhàng | Year-End Closing |
| 期初余额 | qīchū yú’é | Beginning Balance |
| 期末余额 | qīmò yú’é | Ending Balance |
| 会计差错 | kuàijì chācuò | Accounting Error |
| 会计调整 | kuàijì tiáozhěng | Accounting Adjustment |
Sample Dialogues Using Accounting Vocabulary in Chinese
Using accounting vocabulary in Chinese accurately can significantly improve communication, report preparation, and expense management. Below are three sample dialogues illustrating common situations related to costs and expenses in accounting.
Dialogue 1: Reconciling Payables
A: 喂，您好，是李会计吗？我是光华公司的，想跟您对一下我们上个月的应付账款。
Wèi, nín hǎo, shì Lǐ kuàijì ma? Wǒ shì Guānghuá gōngsī de, xiǎng gēn nín duì yīxià wǒmen shàng gè yuè de yìngfù zhàngkuǎn.
Hello, is this Accountant Li? I’m from Guanghua Company and would like to reconcile last month’s payables with you.
B: 您好，是的。请稍等，我查一下系统。根据我们的记录，还有一笔五万元的货款没有付清。
Nín hǎo, shì de. Qǐng shāo děng, wǒ chá yīxià xìtǒng. Gēnjù wǒmen de jìlù, hái yǒu yī bǐ wǔ wàn yuán de huòkuǎn méiyǒu fù qīng.
Hello, yes. Please hold on while I check the system. According to our records, there is still an outstanding payment of 50,000 yuan.
A: 好的，我这边查到是上周三已经汇款了，我把汇款单发给您，麻烦您再核实一下。
Hǎode, wǒ zhè biān chá dào shì shàng zhōu sān yǐjīng huìkuǎnle, wǒ bǎ huìkuǎn dān fā gěi nín, máfan nín zài héshí yīxià.
Okay, I see the transfer was made last Wednesday. I will send you the remittance slip for verification.
Dialogue 2: Presenting Financial Reports
A: 老板，这是我们上半年的财务报告，您过目一下。
Lǎobǎn, zhè shì wǒmen shàng bànhán de cáiwù bàogào, nín guòmù yīxià.
Boss, here is our financial report for the first half of the year. Please review.
B: 辛苦了。从报告上看，我们的利润比去年同期增长了百分之十。
Xīnkǔle. Cóng bàogào shàng kàn, wǒmen de lìrùn bǐ qùnián tóngqí zēngzhǎngle bǎifēnzhī shí.
Good work. According to the report, our profit has increased by 10% compared to the same period last year.
A: 是的。主要是因为我们有效控制了成本，特别是生产成本，同时销售额也有所增加。
Shì de. Zhǔyào shì yīnwèi wǒmen yǒuxiào kòngzhìle chéngběn, tèbié shì shēngchǎn chéngběn, tóngshí xiāoshòu é yě yǒusuǒ zēngjiā.
Yes, mainly because we effectively controlled costs, especially production costs, while sales also increased.
Dialogue 3: Reviewing Ledgers
A: 小张，你把这个月的总账给我看看。
Xiǎo Zhāng, nǐ bǎ zhège yuè de zǒngzhàng gěi wǒ kànkan.
Xiao Zhang, please show me this month’s general ledger.
B: 好的，王总。您要检查哪一部分？是应收账款还是应付账款？
Hǎode, Wáng zǒng. Nín yào jiǎnchá nǎ yī bùfèn? Shì yìngshōu zhàngkuǎn háishì yìngfù zhàngkuǎn?
Sure, Director Wang. Which part would you like to check: accounts receivable or accounts payable?
A: 我想看看本月的银行对账单和现金流量表，确保没有遗漏。
Wǒ xiǎng kànkan běn yuè de yínháng duìzhàngdān hé xiànjīn liúliàng biǎo, quèbǎo méiyǒu yílòu.
I want to review the bank statement and cash flow statement for this month to ensure nothing is missing.
Conclusion
With a diverse range of vocabulary and detailed illustrative examples, we hope that Ni Hao Ma’s article has provided you with a solid foundation for learning and working in the field of accounting vocabulary in Chinese. Be consistent in practicing and try to use these terms in your daily work and life to reinforce your memory. Mastering this specialized language will open up numerous career opportunities in the global business environment.
