商務(wù)英語(yǔ)之會(huì)計(jì)英語(yǔ)匯總

1、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)accounting equation 會(huì)計(jì)等式accounting system 會(huì)計(jì)制度accounts payable 應(yīng)付賬款accounts receivable 應(yīng)收賬款accumulated profits 累積利益adjusting entry 調(diào)整記錄adjustment 調(diào)整administration expense 管理費(fèi)用advances 預(yù)付advertising expense 廣告費(fèi)agency 代理agent 代理人agreement 契約

2、allotments 分配數(shù)allowance 津貼amalgamation 合并American Accounting Association 美國(guó)會(huì)計(jì)協(xié)會(huì) American Institute of CPAs 美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì) amortization 攤銷amortized cost 應(yīng)攤成本annuities 年金applied cost 已分配成本applied expense 已分配費(fèi)用applied manufacturing expense 己分配制造費(fèi)用apportioned charge 攤派費(fèi)用appreciation 漲價(jià)article of association

3、公司章程articulation 勾稽關(guān)系assessment 課稅assets 資產(chǎn)attorney fee 律師費(fèi)audit 審計(jì)auditor 審計(jì)員average 平均數(shù)average cost 平均成本bad debt 壞賬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 銀

4、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)bills 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broug

5、ht 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 outlay 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Cash flow prospects 現(xiàn)金流量預(yù)測(cè) cash in bank 存銀行現(xiàn)金cash on delivery 交貨收款cash

6、on hand 庫(kù)存現(xiàn)金cash payment 現(xiàn)金支付cash purchase 現(xiàn)購(gòu)cash sale 現(xiàn)沽cashier 出納員cashiers check 本票Certificate in Internal Auditing 內(nèi)部審計(jì)證書(shū)Certificate in Management Accounting 管理會(huì)計(jì)證書(shū)certificate of deposit 存款單折certificate of indebtedness 借據(jù)Certificate Public Accountant注冊(cè)會(huì)計(jì)師 certified check 保付支票certified public acco

7、untant 會(huì)計(jì)師charges 費(fèi)用charge for remittances 匯款手續(xù)費(fèi)charter 營(yíng)業(yè)執(zhí)照chartered accountant 會(huì)計(jì)師chattels 動(dòng)產(chǎn)check 支票checkbook stub 支票存根closed account 己結(jié)清賬戶closing 結(jié)算closing entries 結(jié)賬紀(jì)錄closing stock 期末存貨closing the book 結(jié)賬columnar journal 多欄日記賬combination 聯(lián)合commission 傭金commodity 商品common stock 普通股company 公司comp

8、ensation 賠償compound interest 復(fù)利consignee 承銷人consignment 寄銷consignor 寄銷人consolidated balance sheet 合并資產(chǎn)負(fù)債表consolidated profit and loss account 合并損益表consolidation 合并construction 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 o

9、f 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crossed 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 a

10、ssets 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)demurrage 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discount on sa

11、le 銷貨折扣dishonoured check 退票dissolution 解散dividend 股利dividend payable 應(yīng)付股利documentary bill 押匯匯票documents 單據(jù)double entry bookkeeping 復(fù)式簿記draft 匯票drawee 付款人drawer 出票人drawing 提款duplicate 副本duties and taxes 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)estimated cost 估計(jì)成本e

12、stimates 概算exchange 兌換exchange loss 兌換損失expenditure 經(jīng)費(fèi)expense 費(fèi)用extension 延期external users 外部使用者face value 票面價(jià)值factor 代理商fair value 公平價(jià)值financial accounting 財(cái)務(wù)會(huì)計(jì)Financial Accounting Standards Board 財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì)financial activities 籌資活動(dòng)financial forecast 財(cái)務(wù)預(yù)測(cè)financial statement 財(cái)務(wù)報(bào)表financial year 財(cái)政年度f(wàn)i

13、nished goods 制成品finished parts 制成零件fixed asset 固定資產(chǎn)fixed cost 固定成本fixed deposit 定期存款fixed expense 固定費(fèi)用foreman 工頭franchise 專營(yíng)權(quán)freight 運(yùn)費(fèi)funds 資金furniture and fixture 家俬及器具gain 利益general expense 總務(wù)費(fèi)用general ledger 總分類賬general-purpose information 通用目的信息generally accepted accounting principles 公認(rèn)會(huì)計(jì)原則 go

14、ing-concern assumption 持續(xù)經(jīng)營(yíng)假設(shè)goods 貨物goods in transit 在運(yùn)貨物goodwill 商譽(yù)Government Accounting Office 政府會(huì)計(jì)辦公室government bonds 政府債券gross profit 毛利guarantee 保證guarantor 保證人idle time 停工時(shí)間import duty 進(jìn)口稅income 收入income from joint venture 合營(yíng)收益income from sale of assets 出售資產(chǎn)收入income statement 損益表income tax 所得

15、稅indirect cost 間接成本indirect expense 間接費(fèi)用indirect labour 間接人工indorsement 背書(shū)Inflation 通貨膨漲installment 分期付款I(lǐng)nstitute of Internal Auditors 內(nèi)部審計(jì)師協(xié)會(huì) Institute of Management Accountants 管理會(huì)計(jì)師協(xié)會(huì)insurance 保險(xiǎn)intangible asset 無(wú)形資產(chǎn)integrity 整合性 inter office account 內(nèi)部往來(lái)interest 利息interest rate 利率interest receiv

16、ed 利息收入Internal auditing 內(nèi)部審計(jì)Internal control structure 內(nèi)部控制結(jié)構(gòu)internal Revenue Service 國(guó)內(nèi)收入署Internal users 內(nèi)部使用者intrinsic value 內(nèi)在價(jià)值inventory 存貨Investing activities 投資活動(dòng)investment 投資investment income 投資收益invoice 發(fā)票item 項(xiàng)目job 工作job cost 工程成本joint venture 短期合伙journal 日記賬labour 人工labour cost 人工成本land 土

17、地lease 租約leasehold 租約ledger 分類賬legal expense 律師費(fèi)letter of credit 信用狀liability 負(fù)債limited company 有限公司limited liability 有限負(fù)債limited partnership 有限合伙liquidation 清盤loan 借款long term liability 長(zhǎng)期負(fù)債loss 損失loss on exchange 兌換損失machinery equipment 機(jī)器設(shè)備management accounting 管理會(huì)計(jì)manufacturing expense 制造費(fèi)用manuf

18、acturing cost 制造成本market price 市價(jià)materials 原村料material requisition 領(lǐng)料單medical fee 醫(yī)藥費(fèi)merchandise 商品miscellaneous expense 雜項(xiàng)費(fèi)用mortgage 抵押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 pa

19、yable 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 expense 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overdraf

20、t 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repair 修理費(fèi)reserve 準(zhǔn)備residual value 剩余價(jià)值retailer 零售商retained earning 留存利潤(rùn)return of investment 投資回報(bào)return on investment 投

21、資報(bào)酬returns 退貨revenue 收入salary 薪金sales 銷貨sale return 銷貨退回sale discount 銷貨折扣salvage 殘值sample fee 樣品scrap 廢料scrap value 殘余價(jià)值securities 證券Securities and Exchange Commission 證券交易委員會(huì)security 抵押品selling commission 銷貨傭金selling expense 銷貨費(fèi)用selling price 售價(jià)share capital 股份share certificate 股票shareholder 股東short term loan 短期借款Sole proprietorship 獨(dú)資企業(yè) solvency 清償能力spare parts 配件stable-dollar assumption 穩(wěn)定貨幣假設(shè)standard cost 標(biāo)準(zhǔn)成本statement of cash flow 現(xiàn)金流量表Statement of financial position 財(cái)務(wù)狀況表stock 存貨stockholders 股東St