财务专业术语

1序............................................................................................................................12基础篇...................................................................................................................13财务篇...................................................................................................................14物流篇...................................................................................................................15生产与工单管理篇...............................................................................................16系统管理篇...........................................................................................................17ERPENGLISH专用语.......................................................................................27.1财务术语........................................................................................................27.1.1ChartofAccounts财务科目表.................................................................................27.1.2Accountingprocess记账过程..................................................................................77.1.3FinanceReports财务报表.......................................................................................107.2物流术语......................................................................................................127.2.1Procurement采购管理............................................................................................127.2.2SalesManagement销售管理...................................................................................147.2.3InventoryManagement存货管理............................................................................157.2.4物流报表..................................................................................................................167.3生产术语......................................................................................................161.序2.基础篇3.财务篇4.物流篇5.生产与工单管理篇6.系统管理篇7.ERPEnglish专用语本章是专门讲解ERP软件的常用英语专门用语的。ERP作为一个西方发明的管理工具，大量使用专门的术语，对于我国的广大使用者学习者的确是一个需要专门处理的内容。此外，ERP实施中很多公司都有外籍管理人员参与，需要中方员工能够流畅地沟通讨论实施中的各种问题。本书主要是以ADONIX使用到的术语进行讲解，其中使用较多的英语知识，阅读者需要较好的英语基础。这方面需要深造的读者可以联系《ERPEnglish》培训班。a)财务术语财务模块，financemodule，是ERP的核心，即便不是财务专业的读者，也需要了解一些最基本的财务术语。Module，模块，是ERP系统的各个组成部分。粗的分类就是finance，logistics，production三大模块，财务、物流、和生产。其中财务模块又通常分为GL(GeneralLedger)，AP(AccountPayable)，AR(AccountReceivable)，即总帐、应付、和应收模块。i.ChartofAccounts财务科目表Chartofaccounts，就是财务科目表，简称COA。下面是ADONIX使用的一个COA的例子：ACCOUNTDESCRIPTION科目名称10100Bank1银行110110PettyCash1现金110120Bank2银行211000AccountsReceivable应收款11010Inter-siteTransfer内部转账应收11100SupplierCreditMemosReceivable供应上退款应收11105SupplierCreditMemosReceivable供应上退款应收11210ShippedNotInvoiced货已发未开发票12010FurnitureandFixtures办公家具设备13000Inventory存货13010Internally-usedItems自用物品14000WorkinProcess在制品21000AccountsPayable应付款21010Inter-siteTransfer内部转账应付21050ExpectedSupplierInvoices供应商发票在途21055ExpectedSupplierInvoices供应商发票在途21100CustomerCreditMemosPayable客户退款应付22000ReceivedNotInvoiced(R/P)货到未开发票22100PPVVarianceAccountPPV差异25020SalesTaxPayable销售税应付29000RetainedEarnings待分配收入31010PayablesWriteOff应付取消33000SalesRevenue-Product销售收入-产品33100SalesRevenue-Service销售收入-服务33200SalesRevenue-Miscellaneous销售收入-其他34010SalesShippingCharges销售运费34020MiscellaneousSalesCharges其他销售费用35010TradeDiscountsGiven采购折扣35020MiscDiscountstoCustomers销售折扣41010ReceivableWriteOff-Std应收坏账-标准41011ReceivableWriteOff-Freight应收坏账-运费41012ReceivableWriteOff-Tax应收坏账-税金41020BankCharges银行费用42010PhysicalInventoryVariance盘点差异43000CostofSales销售成本43010Internally-usedItems自用物品43011MaterialVariance物料差异43020LaborVariance工费差异43030MachineVariance机器费用差异43040SubcontractingVariance外协差异43090InventoryScrap-WIP存货废品-WIP43099WIPBalancingWIP平衡43111DirectLaborExpense直接人工费用43120DirectMachineExpense直接机器费用43130DirectSubcontractingExpense直接外协费用43200PurchasePriceVariance采购价格差异43400InboundFreight采购运费43500SubcontractedRepairServices外包修理服务43600OverheadExpense办公费用43601OverheadVariance办公费用差异44010EquipmentLeasing设备租赁44020PostageandShippingCharges邮费运费44030BusinessConsultingServices管理顾问服务费44040SalesandSupportMaterials销售资料费用45020MiscDiscountsfromSuppliers供应商折扣46010EmployeeTravelExpenses差旅费47010Electricity电费47020Phone电话费47030Gas煤气费47100OfficeSupportServices办公服务费用48010PayrollExpense工资费用52010CurrencyExchange-Sales汇兑损益-销售52020CurrencyExchange-Purchasing汇兑损益-采购52040A/PGainonCurrencyExchange应付汇兑收益52050A/RGainonCurrencyExchange应收汇兑收益52070CashGainonCurrencyExchange现金汇兑收益61000AdministrativeExpense行政费用62010InventoryRevaluation存货重估62030A/RLossonCurrencyExchange应收汇兑损失62060A/PLossonCurrencyExchange应付汇兑损失62080CashLossonCurrencyExchange现金汇兑损失63100SalesTaxonPurchases采购进项税63110ExpectedSalesTaxonPOs预估采购进项税64010RoundingVariance四舍五入差异68020OfficeSupplies办公用品80010DefaultSetupAccount设置阶段专用科目80020TemporaryAccount临时科目80030NewPeriodSuspenseAccount新期段结转科目80040Inter-siteClearingAccount内部结算科目80050CurrencySuspense多币种结算科目99999InitializationDummyAccount初始化临时科目CreditMemo可以解释为退款的通知，是采购退货之后从供应商那儿退款之后记账用的。反过来如果客户退货，那么就应该是DebitMemo，但是也有叫CustomerCreditMemo的。Whyyoucallitacredit