關(guān)于-會計英文

1、關(guān)于-會計英文所屬分類：總目錄 >> 經(jīng)濟貿(mào)易 >> 財經(jīng)T 字形帳T-account安家費household allowance按件計酬pieceworkwage按勞計酬piecework wage按值 ad valorem in proportion to the value半變動成本semivariable cost半固定成本semifixed cost半年度semi-annual半年決算half-yearly closing半薪 half-pay半制品semi-processed goods辦公費office expense包工工資wages for piece

2、work (計件工資)保管寄存品 safe-deposit inventory保管人custodian保險帳戶 underwriting account保證人guarantor報表statement報銷to report one's expenses備查簿memorandum book會計 (2)所屬分類：總目錄 >> 經(jīng)濟貿(mào)易 >> 財經(jīng)備查帳memorandum account備抵壞帳reserve for bad debts被剔除be disallowed本金principal本年純益net profit for the current year本年度cu

3、rrent fiscal year本期損益profit & loss for this period本月合計total for this month逼債 to dun; to demand payment of a debt比較表comparative statement邊際成本marginal cost邊際貢獻marginal contribution編報表to prepare a statement編制預(yù)算budget making; preparinga budget變產(chǎn)損失loss on realization of assets變動成本variable cost標(biāo)價 bid

4、price標(biāo)準(zhǔn)成本standard cost撥定材料appropriated material撥款 appropriation; appropriation money會計 (3)所屬分類：總目錄 >> 經(jīng)濟貿(mào)易 >> 財經(jīng)補償 reimbursement補助金grants-in-aid不動產(chǎn)real estate; immovableproperty不敷用inadequacy不敷預(yù)算墊款deficiency advance; budgetary deficiency advance不活動帳inactive account; dormant account不請假獎金bo

5、nus for not taking a leave of absence不適用的obsolete簿記bookkeeping簿記員bookkeeper材料分類帳supplies ledger材料管理費material handling expenses材料盤存materialinventory財產(chǎn)分類帳property ledger財產(chǎn)價值增減表schedule of increase & decrease in property value財產(chǎn)目錄inventory財產(chǎn)帳property account財務(wù)報告financialreport; financial statement財

6、務(wù)收益financialincome財務(wù)帳目financialaccounts會計 (4)所屬分類：總目錄 >> 經(jīng)濟貿(mào)易 >> 財經(jīng)殘料價值junk value倉耗shrinkage倉庫warehouse差額balance拆毀demolition產(chǎn)量capacity償債基金收益income from sinking fund超出預(yù)算to exceed the budget成本 cost; basic cost成本分類帳cost ledger成本會計cost accounting成本計算表cost statement承前頁brought forward b/f承受押品t

7、o take over securities承銷清單consignment list承銷人consignee赤字 minus figure be in the red沖帳 to reverse an entry籌備費 organization expenses出借人lender會計 (5)所屬分類：總目錄 >> 經(jīng)濟貿(mào)易 >> 財經(jīng)出口押匯outwarddocumentary bills出納cashier除股息ex dividend;exemption from dividend除息票ex coupon傳票編號voucherserial number純收益net inc

8、ome;net profit從價 ad valorem in proportion to the value從屬附表auxiliary schedule催收帳款receivables on call催債 to dun; to demand payment of a debt存出保證金guarantee deposits & margins paid存放同業(yè)due from banks存貨簿 stock book存貨跌價損失loss from reduced price of stock存貨目錄inventory list存積stockpile存款deposit存料卡bincard存入保

9、證金guarantee deposits & margins received大量生產(chǎn) mass production會計 (6)所屬分類：總目錄 >> 經(jīng)濟貿(mào)易 >> 財經(jīng)代收款agent receipt代替品substitute代用傳票substitute voucher貸差credit balance貸方credit side貸記Cr. credit貸金loan貸款資金loan fund待遇不平unfair treatment待遇菲薄meager treatment待遇優(yōu)厚good treatment單式簿記single-entry bookkeeping

10、單位成本unit cost單位會計unit accounting當(dāng)票pawn ticket檔案管理人archivist到期負(fù)債matured liabilities到息日due date登記簿register登帳 to enter account; to post account會計 (7)所屬分類：總目錄 >> 經(jīng)濟貿(mào)易 >> 財經(jīng)抵銷setoff; to cancel抵押證券collateral securities底價bottom price; lowest price底薪base pay地產(chǎn)收益estate income; landed property inc

11、ome地方費 local expenditure遞延貸項目 deferred credit item遞延費用deferred expense遞延資產(chǎn)deferred asset墊款 cash advance電子表格 trial balance跌價depreciation定額零用金imprest cash; imprest fund董事長費 director's fee; president's fee動產(chǎn)moveables; personal estate凍結(jié)資產(chǎn)frozen assets凍結(jié)資金blocked fund獨資sole proprietorship; single

12、 ownership短期債券short-term bond對銷帳戶contra account; offset account會計 (8)所屬分類：總目錄 >> 經(jīng)濟貿(mào)易 >> 財經(jīng)對帳單statement of account多欄式columnar system額外津貼extra allowance額外收入extraneous income額外支出extraneous expense額外餉extraneous salaries for military二級單位secondary unit發(fā)料materials issued法定公積legal reserve法定免稅額s

13、tatutory tax-free allowance房地產(chǎn) land & building property; real estate房屋設(shè)備building equipment房租津貼housing subsidy非常收入extraordinary income非常支出extraordinary expenses非稅收入non-taxable income飛行加給flight subsidy廢料scrap; scrap material費用項目expense item費用帳戶會計 (9)所屬分類：總目錄expense account總目錄 >> 經(jīng)濟貿(mào)易 >>

14、; 財經(jīng)分步成本process cost分公司往來branch office account分欄分類帳tabulated ledger; specialcolumnar journal分欄日記帳columnar journal分類classification分類帳ledger分類帳戶 ledger account分錄to record; to journalize分配allocation分批成本job order cost分期償還amortization; amortisation分期注銷費用 amortization; amortisation分?jǐn)偝杀綼pportioned cost分預(yù)算s

15、ub-budget輔帳簿auxiliary accountbook輔助分類帳subsidiary ledger輔助帳auxiliaryaccount復(fù)利compound interest復(fù)式簿記double-entry bookkeeping復(fù)雜交易complex terms會計 (10)所屬分類：總目錄 >> 經(jīng)濟貿(mào)易 >> 財經(jīng)負(fù)擔(dān) obligation負(fù)債及凈值liabilities & net worth負(fù)債總額total liabilities附表 supporting statement附加費用additional expense附屬單位會計subs

16、idiary unit accounting附屬機關(guān)subsidiary agency附息票cumcoupon附則bylaw改建準(zhǔn)備費 property improvement revenue概算budget estimate高利貸usury各項費用general expenses各項準(zhǔn)備reserves工廠 factory工廠會計factory accounting工廠設(shè)備factory equipment工廠維護費factory maintenance expense工時日報daily time report工業(yè)會計industrial accounting會計 (11)所屬分類：總目錄

17、>> 經(jīng)濟貿(mào)易 >> 財經(jīng)工資表wage sheet; payroll工資單wage sheet; payroll工作底稿work sheet工作日報daily work report公定利率bank rate公費 official expenses公積金surplus公開帳戶open account公庫透支treasury overdraft公款 public funds公用經(jīng)費public expenditure購貨退出purchase returns購貨退出簿 purchase returns book購銷表statement of sales & pur

18、chase購置費purchase expense估計存貨estimated inventory估價單appraisal; estimate; quotation股東分類帳stockholder ledger股利 dividend固定成本fixed cost會計 (12)所屬分類：總目錄 >> 經(jīng)濟貿(mào)易 >> 財經(jīng)固定負(fù)債fixedliabilities固定證券fixedsecurities固定資產(chǎn)fixedassets管理費用administrativeexpense廣告費advertising expense歸款 repayment貴方受益余額balance in y

19、our favour滾存現(xiàn)金accumulated cash國家預(yù)算national budget國庫法national treasury laws過期overdue過帳to enter account; to post account過帳根據(jù)basis of posting核定預(yù)算final budget; authorized budget核對清單to verify a statement核對帳戶to check the accounts合并計算表consolidated statement合股會計partnership accounting合股契約partnership agreemen

20、t合伙 partnership會計 (13)所屬分類：總目錄 >> 經(jīng)濟貿(mào)易 >> 財經(jīng)橫列to arrange horizontally紅利bonus后購先售法LIFO last in first out后進先出法LIFO last in first out壞料spoiled material; damagedmaterial壞帳bad debt壞帳損失loss from bad debt換新replacement;trade-in會計accounting會計程序accounting procedure會計處長accounting department manager

21、會計法law of accounting會計規(guī)程accounting regulation會計科目account title; account item會計年度accounting year; fiscal year會計期間accounting period; fiscal period會計師chartered accountant會計學(xué)accounting會計用語accounting terminology會計員accountant會計 (14)所屬分類：總目錄 >> 經(jīng)濟貿(mào)易 >> 財經(jīng)會計制度accounting system會頭 originator of a

22、loan association會友member of a loan association會員member of a loan association匯劃帳remittance account匯總表summary statement婚喪補助marriage & death subsidy混合基礎(chǔ)mixed basis混合交易complex terms活動編號flexible code伙食meals; mess基金fund機器設(shè)備machine equipment集體收益collective revenue集體投資pool; to pool寄銷簿consignment book計口授糧

23、to issue food on ration記帳單位tally記帳憑證用物 tally記帳員 ledger clerk會計 (15)所屬分類：總目錄 >> 經(jīng)濟貿(mào)易 >> 財經(jīng)繼續(xù)經(jīng)營continuing operation家具裝修furniture & fixtures加工成本conversion cost加工費processing charges; handling charges加工工資overtime wages; overtime earnings加薪pay raise假預(yù)算estimatedbudget間接材料indirectmaterials間接

24、人工indirectlabor兼薪plural salariesincome from more than one job減低工資to lower wages減價mark-down獎金monetary award交際費entertainment expense交替成本alternative cost交通費transportation expenses繳款通知payment notice教育補助費 education subsidy; children's education subsidy結(jié)平account balance結(jié)數(shù)footing; total會計 (16)所屬分類：總目錄

25、>> 經(jīng)濟貿(mào)易 >> 財經(jīng)結(jié)算footing; total結(jié)帳to close the account結(jié)帳分錄 closing entries結(jié)帳日 closing date; the end of accounting period結(jié)轉(zhuǎn)to carry forward; to carry over解款單cash remittance note借差debit balance借貸法則 the principles of debit & credit借貸金loan借貸轉(zhuǎn)結(jié)carrying the debit or credit balance借方debit side

26、借戶borrower借據(jù)certificate ofindebtedness津貼subsidy緊急救濟金emergency relief fund緊縮政策tight fiscal policy; deflated fiscal policy進貨簿purchase book進貨分類帳purchase ledger進口押匯inward documentary bills進銷帳trading accounts會計 (17)所屬分類：總目錄 >> 經(jīng)濟貿(mào)易 >> 財經(jīng)經(jīng)常部門ordinary part經(jīng)常費routine expenditure經(jīng)費剩余residual fund

27、凈差額net balance凈價net price凈損net loss凈支額net payment凈重net weight救濟金alms; charity舊欠帳past due眷屬津貼dependents' livelihood subsidy決算final statement決算表final statement決算法final financial statement決算書final report軍費military expenditure開辦費organization expenses開支expenses科目編號account code; account number科目符號acco

28、unt item symbol會計 (18)所屬分類：總目錄 >> 經(jīng)濟貿(mào)易 >> 財經(jīng)可靠帳reliable account客戶帳customer's account; customer's accounts空行blank line空頁blank page扣除 to subtract; to deduct扣工資todeductwages扣借支todeductaloan庫存表cash statement庫存現(xiàn)金cash on hand擴充準(zhǔn)備reserve for expansion賴債 repudiation of a debt勞工成本labor co

29、st累積表accumulation schedule累積盈余accumulated surplus累計現(xiàn)金accumulated cash歷年制calendar year system利息 interest利息收入interest earnings利息帳戶interest account利益 profit; income會計 (19)所屬分類：總目錄 >> 經(jīng)濟貿(mào)易 >> 財經(jīng)利益分配profit-sharing聯(lián)產(chǎn)品joint product聯(lián)產(chǎn)式co-production聯(lián)營pool; to pool連前累計accumulated total列單to itemize

30、臨時部門non-recurrent part臨時經(jīng)費non-recurrent expenditure; extraordinary expenditure臨時收據(jù)interim receipt臨時預(yù)算temporary budget; provisional budget臨時帳戶suspense account; temporary account零數(shù)fractional amount零用金petty cash領(lǐng)料單materials receipt流動負(fù)債currentliabilities流動資產(chǎn)current assets流水帳journal account流用to divert fo

31、r other use旅費traveling expenses論次計to calculate by number of times會計 (20)所屬分類：總目錄 >> 經(jīng)濟貿(mào)易 >> 財經(jīng)論件計to calculateby number of pieces論日計to calculateby the day論時計to calculateby time毛利gross profit; profit interest毛損gross loss冒險貸款risk loan每日出差費per diem daily subsidy每日對帳單daily statement of accoun

32、t米代金rice commutation面值 face value明細(xì)分類帳subsidiary ledger明細(xì)帳科目subsidiary account items名冊roster抹去帳項 to strike off an entry匿存to conceal年報annual report年度決算annual closing年終結(jié)算表annual balance sheet年資加俸bonus for long years of service盤點存貨to inventory; stocktaking會計 (21)所屬分類：總目錄 >> 經(jīng)濟貿(mào)易 >> 財經(jīng)盤損loss

33、 on inventory盤盈profit on inventory賠償要求claim配件spare parts票據(jù)簿note-book平均單位成本average unit cost平均收益average revenue憑證evidence普通日記簿 general journal期初存貨beginning inventory; opening inventory期末存貨final inventory其它收入other income其它支出other expenses起息日 value date前期損益profit & loss for the prior period遣散費sever

34、ance pay清算帳戶協(xié)議liquidation account agreement請購to request the purchase權(quán)益equity權(quán)責(zé)基礎(chǔ)accrual basis會計 (22)所屬分類：總目錄 >> 經(jīng)濟貿(mào)易 >> 財經(jīng)全勤獎金bonus for not taking a leave of absence人名帳戶 personal account日報 daily report日記簿journal日歷年度calendar year日息 息daily interest融通資金accommodation of money三級單位tertiary uni

35、t三聯(lián)單three-part form膳宿費board & lodging fee傷殘加給casualty payment; casualty subsidy商品盤存merchandiseinventory商品帳戶merchandise account上年度last fiscal year上期結(jié)余old balance賒購 to purchase on credit; to charge on credit賒銷to sell on credit賒帳on credit生產(chǎn)成本cost of production生產(chǎn)力 production power會計 (23)所屬分類：總目錄 >

36、;> 經(jīng)濟貿(mào)易 >> 財經(jīng)生產(chǎn)線production line生活補助living subsidy生活費living expenses生育補助birth subsidy剩余價值residual value施行細(xì)則details for execution of plan十進法decimal numeration十進制decimal system食物代金foodstuffs commutation食物津貼food subsidy蝕本depreciation of capital實地盤存physical inventory實地盤點physical inventory實際成本act

37、ual cost實際折舊actual depreciation實際資本actual capital實帳real account實帳戶 real account實質(zhì)經(jīng)費real expenditure使用年限service life會計 (24)所屬分類：總目錄 >> 經(jīng)濟貿(mào)易 >> 財經(jīng)使用壽命service life市價market price收據(jù)receipt收料報告report of materialsreceived收入profit; income收入傳票revenue voucher收入項目revenue item收帳傭金commission for coll

38、ection收支expenses and receipts收支對照表statement of revenue & expenditures收支相抵expenses and receipts in balance雙薪double pay水電費water & electricity fees稅款taxes四舍五入 to round off a decimal歲出annual expenditures歲出保留數(shù)appropriation reserve歲出應(yīng)付款annual payable expenditures歲定經(jīng)費 annual appropriation歲入 annual

39、revenue會計 (25)所屬分類：總目錄 >> 經(jīng)濟貿(mào)易 >> 財經(jīng)歲入分配數(shù)annualrevenueallotment歲入納庫數(shù)annualrevenuepaid into the treasury歲入應(yīng)收款annualreceivable revenue歲入預(yù)算數(shù)annualrevenuebudget損壞spoilage損益profit & loss損益表profit & loss statement; incomestatement損益計算書 profit & loss statement; income statement損益帳pr

40、ofit and loss account攤付installment攤派費用 apportioned expense逃債 to default on a loan; to flee from a creditor特別公積special reserve特別帳戶special account特賦 special revenue tax特殊部門extraordinary part特支費 extraneous charges特種基金special fund剔除 to eliminate提高工資to raise wages會計 (26)所屬分類：總目錄 >> 經(jīng)濟貿(mào)易 >> 財經(jīng)

41、提煉費用expenses for refining替換成本alternative cost貼現(xiàn)及買匯bills discounted and remittance bought停業(yè)損失loss from work stoppage統(tǒng)收統(tǒng)支uniform receipts & disbursementmethod統(tǒng)一科目uniform accounts classification統(tǒng)制帳controlling account投資investment透支帳目overdrawn account; overdraft退貨to return merchandise; to refund退貨費用r

42、efunded freight退貨及折讓簿 refund & allowance book退款reimbursement退料returned materials;rejected materials退料報告returned materials report往來帳戶current accounts往帳nostro account危險勤務(wù)加給extra pay for hazardous duty維持費 maintenance & operation expense未撥分配數(shù)unalloted appropriation會計 (27)所屬分類：總目錄 >> 經(jīng)濟貿(mào)易 &

43、gt;> 財經(jīng)未償貸款outstanding account未達(dá)余額outstanding balance未達(dá)帳outstanding entry未動用資金unused fund未分配利益undistributedprofit未分配盈余undistributedsurplus未付債務(wù)outstanding debt未清帳款outstanding account未收代收款collections receivable for customers文具印刷printing & stationery我方受益余額balance in our favour無利息 息 no interest無數(shù)

44、字nil bank account empty無息債務(wù)passive debt; non-interestloan無形資本intangible capital無形資產(chǎn)intangible assets物料supplies下年度next fiscal year先購先售法FIFO first in first out先進先出法FIFO first in first out會計 (28)所屬分類：總目錄 >> 經(jīng)濟貿(mào)易 >> 財經(jīng)現(xiàn)購 cash purchase現(xiàn)金出納表statement of cash receipts & disbursements現(xiàn)金交易cas

45、hterms現(xiàn)金日記簿 cash record; cash book現(xiàn)金收入日記簿cash receipt record現(xiàn)金帳簿cashrecord; cashbook現(xiàn)金帳戶cashaccount現(xiàn)金支出日記簿cash payment record現(xiàn)銷cash sale限價price ceiling相互抵銷mutual nullification; mutual offset相互取消mutual nullification; mutual offset銷貨簿 sales book銷貨日記簿 sales journal銷貨收入salesrevenue; sales profit銷貨收益sale

46、srevenue; sales profit銷貨折讓salesallowance消耗to consume小結(jié)sub-total; sub-footing小數(shù) decimal會計 (29)所屬分類：總目錄 >> 經(jīng)濟貿(mào)易 >> 財經(jīng)小數(shù)點decimal point小數(shù)字decimal place小押petty pawnbroker協(xié)議年度agreement year薪工分析表payroll analysis sheet薪工總匯表payroll summary sheet薪級wage bracket薪金salaries & allowances薪餉袋pay enve

47、lope行銷成本cost of marketing行政事務(wù)費 administrative expense修理設(shè)備equipment for repairs虛報購價，從中揩油 to blow up the price of a purchase in order to make profit虛遞延借項 fallacious deferred charge虛構(gòu)資本fictitious capital虛抬利益inflated profit; overstated profit虛帳 nominal account虛帳戶nominal account續(xù)次頁carried forward =C/F宣傳費

48、publicity expenses會計 (30)所屬分類：總目錄 >> 經(jīng)濟貿(mào)易 >> 財經(jīng)旬報ten-day report押金deposit押物人pawner; pawnor延期償付moratorium by government order延滯利息to default on interest養(yǎng)老金準(zhǔn)備annuity reserve業(yè)務(wù)費用functional expense一般會計general accounting一般日記簿general journal一般原理原則 general principles and conditions一級單位primary uni

49、t醫(yī)藥補助medical subsidy遺族救濟金pension for surviving dependents已分配成本applied cost已分配費用applied expense以前年度previous fiscal years意外損壞accidental damage銀行利率bank rate隱名合伙anonymous partner應(yīng)付抵押款mortgage payable會計 (31)所屬分類：總目錄 >> 經(jīng)濟貿(mào)易 >> 財經(jīng)應(yīng)付票據(jù)notes payable應(yīng)付未付帳accounts payable應(yīng)付帳款accounts payable應(yīng)急費eme

50、rgency expenses應(yīng)計收益accrued income應(yīng)納國庫款payable to the national treasury應(yīng)收款明細(xì)帳accounts receivable ledger應(yīng)收票據(jù)notes receivable應(yīng)收未收帳accounts receivable; overdue receivable應(yīng)收帳款accounts receivable; overdue receivable營業(yè)報告business report營業(yè)費用operating expense營業(yè)收益operating profit營業(yè)外費用non-operating expense; ext

51、ra-operating expense營業(yè)外收入non-operating income; extra-operating income盈虧撥補appropriation of profit & loss傭金收入commission income永久性資產(chǎn)permanent assets永續(xù)盤存book inventory; continual inventory用具 implements會計 (32)所屬分類：總目錄 >> 經(jīng)濟貿(mào)易 >> 財經(jīng)用料單bill for materials used用品supplies用品盤存inventory of suppl

52、ies用人費personnel expenditure用物費material expenditure有形資本tangible capital余額 balance余額式residual balance form預(yù)付款advance charge; advance payment預(yù)計成本estimated cost預(yù)領(lǐng)經(jīng)費advance funds預(yù)算不敷法案budgetary deficiency bill預(yù)算草案budget plan; budget draft預(yù)算赤字budget deficit預(yù)算法budget law預(yù)算科目budgetary item預(yù)算年度budget year預(yù)算審

53、議budget examination預(yù)支薪金salary in advance; prepaid salary會計 (33)所屬分類：總目錄 >> 經(jīng)濟貿(mào)易 >> 財經(jīng)原料 raw materials原料成本material cost原料分類帳raw materials ledger原始成本original cost原始單據(jù)original document; original bill原始帳簿original account book員工福利employee benefits員工借支advance to employees月報monthly report月份分配數(shù)m

54、onthly allotment月計表monthly balance sheet月結(jié)monthly closing運輸費shipping cost運送契約shipping contract運用帳戶to operate an account雜項支出miscellaneous expense再分配成本redistributed cost再加工成本reprocessing cost再生產(chǎn)reproduction在制品semi-processed goods會計 (34)所屬分類：總目錄 >> 經(jīng)濟貿(mào)易 >> 財經(jīng)暫付款temporary payment暫記帳suspense account; temporary account造冊to compile a register增建準(zhǔn)備additional building reserve增值increase of value軋差to offset balance軋平頭寸to cover p