商務(wù)英語(yǔ)之會(huì)計(jì)英語(yǔ)匯總

1、balance 余額balance sheet資產(chǎn)負(fù)債表bank account 銀行賬戶bank balance 銀行結(jié)存bank charge 銀行手續(xù)費(fèi)bank deposit 銀行存款bank discount 銀行貼現(xiàn)bank draft 銀行匯票bank loan 銀行借款bank overdraft 銀行透支bankers acceptance 專艮行承兌bankruptcy 破產(chǎn)bearer 持票人beneficiary 受益人bequest 遺產(chǎn)bill 票據(jù)bill of exchange 匯票bill of lading 提單bills discounted 貼現(xiàn)票據(jù)bi

2、lls payable 應(yīng)付票據(jù)bills receivable 應(yīng)收票據(jù)board of directors 董事會(huì)bonds 債券bonus 紅利book value 賬面價(jià)值bookkeeper 簿記員bookkeeping 簿記branch office general ledger 支店往來(lái)賬戶broker 經(jīng)紀(jì)人brought down 接前brought forward 接上頁(yè)budget 預(yù)算business entity 企業(yè)個(gè)體by-product 副產(chǎn)品by-product sales 副產(chǎn)品銷售capital 股本capital income 資本收益capital o

3、utlay 資本支出capital stock 股本capital stock certificate 股票carried down 移后carried forward 移下頁(yè)cash 現(xiàn)金cash account 現(xiàn)金賬戶商務(wù)英語(yǔ)之會(huì)計(jì)英語(yǔ)匯總acceptance承兌Account賬戶accountant會(huì)計(jì)員accounting會(huì)計(jì)accountingequation會(huì)計(jì)等式accountingsystem會(huì)計(jì)制度accountspayable應(yīng)付賬款accountsreceivable應(yīng)收賬款accumulatedprofits累積利益adjustingentry調(diào)整記錄adjustme

4、nt調(diào)整administrationexpense管理費(fèi)用advances預(yù)付advertisingexpense廣告費(fèi)agency代理agent代理人agreement契約allotments分配數(shù)allowance津貼amalgamation合并AmericanAccountingAssociation美國(guó)會(huì)計(jì)協(xié)會(huì)AmericanInstituteofCPAs美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)amortization攤銷amortizedcost應(yīng)攤成本annuities年金appliedcost已分配成本appliedexpense已分配費(fèi)用appliedmanufacturingexpense己分配制

5、造費(fèi)用apportionedcharge攤派費(fèi)用appreciation漲價(jià)articleofassociation公司章程articulation勾稽關(guān)系assessment課稅assets資產(chǎn)attorneyfee律師費(fèi)audit審計(jì)auditor審計(jì)員average平均數(shù)averagecost平均成本baddebt壞賬Cashflowprospects現(xiàn)金流量預(yù)測(cè)cashinbank存銀行現(xiàn)金cashondelivery交貨收款cashonhand庫(kù)存現(xiàn)金cashpayment現(xiàn)金支付cashpurchase現(xiàn)購(gòu)cashsale現(xiàn)沽cashier出納員cashierscheck本票Cer

6、tificateinInternalAuditing內(nèi)部審計(jì)證書(shū)CertificateinManagementAccounting管理會(huì)計(jì)證書(shū)certificateofdeposit存款單折certificateofindebtedness借據(jù)CertificatePublicAccountant注冊(cè)會(huì)計(jì)師certifiedcheck保付支票certifiedpublicaccountant會(huì)計(jì)師charges費(fèi)用chargeforremittances匯款手續(xù)費(fèi)charter營(yíng)業(yè)執(zhí)照charteredaccountant會(huì)計(jì)師chattels動(dòng)產(chǎn)check支票checkbookstub支票存

7、根closedaccount己結(jié)清賬戶closing結(jié)算closingentries結(jié)賬紀(jì)錄closingstock期末存貨closingthebook結(jié)賬columnarjournal多欄日記賬combination聯(lián)合commission傭金commodity商品commonstock普通股company公司compensation賠償compoundinterest復(fù)利consignee承銷人consignment寄銷consignor寄銷人consolidatedbalancesheet合并資產(chǎn)負(fù)債表consolidatedprofitandlossaccount合并損益表constr

8、uction cost 營(yíng)建成本 construction revenue 營(yíng)建收入 contract 合同 control account 統(tǒng)制賬戶 copyright 版權(quán) corporation 公司 cost 成本 cost accounting 成本會(huì)計(jì) cost of labour 勞工成本 cost of production 生產(chǎn)成本 cost of manufacture 制造成本 cost of sales 銷貨成本 cost price 成本價(jià)格 cost principle 成本原則 credit 貸方 credit note 收款通知單 creditor 債權(quán)人 cr

9、ossed check 橫線支票 current account 往來(lái)活期賬戶 current asset 流動(dòng)資產(chǎn) current liability 流動(dòng)負(fù)債 current profit and loss 本期損益 debit 借方 debt 債務(wù) debtor 債務(wù)人 deed 契據(jù)deferred assets 遞延資產(chǎn) deferred liabilities 遞延負(fù)債 deflation 通貨緊縮 delivery 交貨 delivery expense 送貨費(fèi) delivery order 出貨單 demand draft 即期匯票 demand note 即期票據(jù) demur

10、rage charge 延期費(fèi) deposit 存款 deposit slip 存款單 depreciation 折舊 direct cost 直接成本 direct labour 直接人工 director 董事 disclosure 批露 discount 折扣 discount on purchase 進(jìn)貨折扣consolidation合并整理文本discountonsale銷貨折扣dishonouredcheck退票dissolution解散dividend股利dividendpayable應(yīng)付股利documentarybill押匯匯票documents單據(jù)doubleentryboo

11、kkeeping復(fù)式簿記draft匯票drawee付款人drawer出票人drawing提款duplicate副本dutiesandtaxes稅捐earnings業(yè)務(wù)收益endorser背書(shū)人entertainment交際費(fèi)enterprise企業(yè)equipment設(shè)備estate財(cái)產(chǎn)estimatedcost估計(jì)成本estimates概算exchange兌換exchangeloss兌換損失expenditure經(jīng)費(fèi)expense費(fèi)用extension延期externalusers外部使用者facevalue票面價(jià)值factor代理商fairvalue公平價(jià)值financialaccounti

12、ng財(cái)務(wù)會(huì)計(jì)FinancialAccountingStandardsBoard財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì)financialactivities籌資活動(dòng)financialforecast財(cái)務(wù)預(yù)測(cè)financialstatement財(cái)務(wù)報(bào)表financialyear財(cái)政年度f(wàn)inishedgoods制成品finishedparts制成零件fixedasset固定資產(chǎn)fixedcost固定成本fixeddeposit定期存款fixedexpense固定費(fèi)用foreman工頭franchise專營(yíng)權(quán)freight運(yùn)費(fèi)funds資金furnitureandfixture家俐及器具gain利益generalexp

13、ense總務(wù)費(fèi)用generalledger總分類賬general-purposeinformation通用目的信息generallyacceptedaccountingprinciples公認(rèn)會(huì)計(jì)原則going-concernassumption持續(xù)經(jīng)營(yíng)假設(shè)goods貨物goodsintransit在運(yùn)貨物goodwill商譽(yù)GovernmentAccountingOffice政府會(huì)計(jì)辦公室governmentbonds政府債券grossprofit毛利guarantee保證guarantor保證人idletime停工時(shí)間importduty進(jìn)口稅income收入incomefromjoint

14、venture合營(yíng)收益incomefromsaleofassets出售資產(chǎn)收入incomestatement損益表incometax所得稅indirectcost間接成本indirectexpense間接費(fèi)用indirectlabour間接人工indorsement背書(shū)Inflation通貨膨漲installment分期付款I(lǐng)nstituteofInternalAuditors內(nèi)部審計(jì)師協(xié)會(huì)InstituteofManagementAccountants管理會(huì)計(jì)師協(xié)會(huì)insurance保險(xiǎn)intangibleasset無(wú)形資產(chǎn)integrity整合性interofficeaccount內(nèi)部往來(lái)

15、interest利息interestrate利率mortgagor 抵押人 mortgagee 承押人 movable property 動(dòng)產(chǎn) negative cash flow 負(fù)現(xiàn)金流量 net amount 凈額 net asset 資產(chǎn)凈額 net income 凈收入 net loss 凈虧損 net profit 純利 net value 凈值 notes 票據(jù) notes payable 應(yīng)付票據(jù) notes receivable 應(yīng)收票據(jù) opening stock 期初存貨 operating expense 營(yíng)業(yè)費(fèi)用 order 訂單organization expens

16、e 開(kāi)辦費(fèi) original document 原始單據(jù) outlay 支出 output 產(chǎn)量overdraft 透支opening stock 期初存貨 operating activities 經(jīng)營(yíng)活動(dòng) operating expense 營(yíng)業(yè)費(fèi)用 order 訂單organization expense 開(kāi)辦費(fèi) original document 原始單據(jù) outlay 支出 output 產(chǎn)量 overdraft 透支 owners equity 所有者權(quán)益 partnership 合伙企業(yè) positive cash flow 正現(xiàn)金流量 quotation 報(bào)價(jià) rate 比率

17、raw material 原料 rebate 回扣 receipt 收據(jù) receivable 應(yīng)收款 recoup 補(bǔ)償 redemption 償還 refund 退款 remittance 匯款 rent 租金interestreceived利息收入Internalauditing內(nèi)部審計(jì)Internalcontrolstructure內(nèi)部控制結(jié)構(gòu)internalRevenueService國(guó)內(nèi)收入署Internalusers內(nèi)部使用者intrinsicvalue內(nèi)在價(jià)值inventory存貨Investingactivities投資活動(dòng)investment投資investmentinco

18、me投資收益invoice發(fā)票item項(xiàng)目job工作jobcost工程成本jointventure短期合伙journal日記賬labour人工labourcost人工成本land土地lease租約leasehold租約ledger分類賬legalexpense律師費(fèi)letterofcredit信用狀liability負(fù)債limitedcompany有限公司limitedliability有限負(fù)債limitedpartnership有限合伙liquidation清盤loan借款longtermliability長(zhǎng)期負(fù)債loss損失lossonexchange兌換損失machineryequipm

19、ent機(jī)器設(shè)備managementaccounting管理會(huì)計(jì)manufacturingexpense制造費(fèi)用manufacturingcost制造成本marketprice市價(jià)materials原村料materialrequisition領(lǐng)料單medicalfee醫(yī)藥費(fèi)merchandise商品miscellaneousexpense雜項(xiàng)費(fèi)用mortgage抵押repair修理費(fèi)reserve準(zhǔn)備residualvalue剩余價(jià)值retailer零售商retainedearning留存利潤(rùn)returnofinvestment投資回報(bào)returnoninvestment投資報(bào)酬returns退

20、貨revenue收入salary薪金sales銷貨salereturn銷貨退回salediscount銷貨折扣salvage殘值samplefee樣品scrap廢料scrapvalue殘余價(jià)值securities證券SecuritiesandExchangeCommission證券交易委員會(huì)security抵押品sellingcommission銷貨傭金sellingexpense銷貨費(fèi)用sellingprice售價(jià)sharecapital股份sharecertificate股票shareholder股東shorttermloan短期借款Soleproprietorship獨(dú)資企業(yè)solvency清償能力spareparts配件stable-dollarassumption穩(wěn)定貨幣假設(shè)standardcost標(biāo)準(zhǔn)成本statementofcashflow現(xiàn)金流量表Statementoffinancialposition財(cái)務(wù)狀況表stock存貨stockholders股東Stockholdersequity股東權(quán)益stocktake