关于会计的英文词汇

会计 (1)所属分类：总目录 经济贸易 财经字形帐 T-account 安家费 household allowance 按件计酬 piecework wage 按劳计酬 piecework wage 按值 ad valorem in proportion to the value 半变动成本 semivariable cost 半固定成本 semifixed cost 半年度 semi-annual 半年决算 half-yearly closing 半薪 half-pay 半制品 semi-processed goods 办公费 office expense 包工工资 wages for piecework （计件工资）保管寄存品 safe-deposit inventory 保管人 custodian 保险帐户 underwriting account 保证人 guarantor 报表 statement 报销 to report ones expenses 备查簿 memorandum book会计 (2)所属分类：总目录 经济贸易 财经备查帐 memorandum account 备抵坏帐 reserve for bad debts 被剔除 be disallowed 本金 principal 本年纯益 net profit for the current year 本年度 current fiscal year 本期损益 profit & loss for this period 本月合计 total for this month 逼债 to dun; to demand payment of a debt 比较表 comparative statement 边际成本 marginal cost 边际贡献 marginal contribution 编报表 to prepare a statement 编制预算 budget making; preparing a budget 变产损失 loss on realization of assets 变动成本 variable cost 标价 bid price 标准成本 standard cost 拨定材料 appropriated material 拨款 appropriation; appropriation money会计 (3)所属分类：总目录 经济贸易 财经补偿 reimbursement 补助金 grants-in-aid 不动产 real estate; immovable property 不敷用 inadequacy 不敷预算垫款 deficiency advance; budgetary deficiency advance 不活动帐 inactive account; dormant account 不请假奖金 bonus for not taking a leave of absence 不适用的 obsolete 簿记 bookkeeping 簿记员 bookkeeper 材料分类帐 supplies ledger 材料管理费 material handling expenses 材料盘存 material inventory 财产分类帐 property ledger 财产价值增减表 schedule of increase & decrease in property value 财产目录 inventory 财产帐 property account 财务报告 financial report; financial statement 财务收益 financial income 财务帐目 financial accounts会计 (4)所属分类：总目录 经济贸易 财经残料价值 junk value 仓耗 shrinkage 仓库 warehouse 差额 balance 拆毁 demolition 产量 capacity 偿债基金收益 income from sinking fund 超出预算 to exceed the budget 成本 cost; basic cost 成本分类帐 cost ledger 成本会计 cost accounting 成本计算表 cost statement 承前页 brought forward b/f 承受押品 to take over securities 承销清单 consignment list 承销人 consignee 赤字 minus figure be in the red 冲帐 to reverse an entry 筹备费 organization expenses 出借人 lender会计 (5)所属分类：总目录 经济贸易 财经出口押汇 outward documentary bills 出纳 cashier 除股息 ex dividend; exemption from dividend 除息票 ex coupon 传票编号 voucher serial number 纯收益 net income; net profit 从价 ad valorem in proportion to the value 从属附表 auxiliary schedule 催收帐款 receivables on call 催债 to dun; to demand payment of a debt 存出保证金 guarantee deposits & margins paid 存放同业 due from banks 存货簿 stock book 存货跌价损失 loss from reduced price of stock 存货目录 inventory list 存积 stockpile 存款 deposit 存料卡 bin card 存入保证金 guarantee deposits & margins received 大量生产 mass production会计 (6)所属分类：总目录 经济贸易 财经代收款 agent receipt 代替品 substitute 代用传票 substitute voucher 贷差 credit balance 贷方 credit side 贷记 Cr. credit 贷金 loan 贷款资金 loan fund 待遇不平 unfair treatment 待遇菲薄 meager treatment 待遇优厚 good treatment 单式簿记 single-entry bookkeeping 单位成本 unit cost 单位会计 unit accounting 当票 pawn ticket 档案管理人 archivist 到期负债 matured liabilities 到息日 due date 登记簿 register 登帐 to enter account; to post account会计 (7)所属分类：总目录 经济贸易 财经抵销 setoff; to cancel 抵押证券 collateral securities 底价 bottom price; lowest price 底薪 base pay 地产收益 estate income; landed property income 地方费 local expenditure 递延贷项目 deferred credit item 递延费用 deferred expense 递延资产 deferred asset 垫款 cash advance 电子表格 trial balance 跌价 depreciation 定额零用金 imprest cash; imprest fund 董事长费 directors fee; presidents fee 动产 moveables; personal estate 冻结资产 frozen assets 冻结资金 blocked fund 独资 sole proprietorship; single ownership 短期债券 short-term bond 对销帐户 contra account; offset account会计 (8)所属分类：总目录 经济贸易 财经对帐单 statement of account 多栏式 columnar system 额外津贴 extra allowance 额外收入 extraneous income 额外支出 extraneous expense 额外饷 extraneous salaries for military 二级单位 secondary unit 发料 materials issued 法定公积 legal reserve 法定免税额 statutory tax-free allowance 房地产 land & building property; real estate 房屋设备 building equipment 房租津贴 housing subsidy 非常收入 extraordinary income 非常支出 extraordinary expenses 非税收入 non-taxable income 飞行加给 flight subsidy 废料 scrap; scrap material 费用项目 expense item 费用帐户 expense account会计 (9)所属分类：总目录 经济贸易 财经分步成本 process cost 分公司往来 branch office account 分栏分类帐 tabulated ledger; special columnar journal 分栏日记帐 columnar journal 分类 classification 分类帐 ledger 分类帐户 ledger account 分录 to record; to journalize 分配 allocation 分批成本 job order cost 分期偿还 amortization; amortisation 分期注销费用 amortization; amortisation 分摊成本 apportioned cost 分预算 sub-budget 辅帐簿 auxiliary account book 辅助分类帐 subsidiary ledger 辅助帐 auxiliary account 复利 compound interest 复式簿记 double-entry bookkeeping 复杂交易 complex terms会计 (10)所属分类：总目录 经济贸易 财经负担 obligation 负债及净值 liabilities & net worth 负债总额 total liabilities 附表 supporting statement 附加费用 additional expense 附属单位会计 subsidiary unit accounting 附属机关 subsidiary agency 附息票 cum coupon 附则 bylaw 改建准备费 property improvement revenue 概算 budget estimate 高利贷 usury 各项费用 general expenses 各项准备 reserves 工厂 factory 工厂会计 factory accounting 工厂设备 factory equipment 工厂维护费 factory maintenance expense 工时日报 daily time report 工业会计 industrial accounting会计 (11)所属分类：总目录 经济贸易 财经工资表 wage sheet; payroll 工资单 wage sheet; payroll 工作底稿 work sheet 工作日报 daily work report 公定利率 bank rate 公费 official expenses 公积金 surplus 公开帐户 open account 公库透支 treasury overdraft 公款 public funds 公用经费 public expenditure 购货退出 purchase returns 购货退出簿 purchase returns book 购销表 statement of sales & purchase 购置费 purchase expense 估计存货 estimated inventory 估价单 appraisal; estimate; quotation 股东分类帐 stockholder ledger 股利 dividend 固定成本 fixed cost会计 (12)所属分类：总目录 经济贸易 财经固定负债 fixed liabilities 固定证券 fixed securities 固定资产 fixed assets 管理费用 administrative expense 广告费 advertising expense 归款 repayment 贵方受益余额 balance in your favour 滚存现金 accumulated cash 国家预算 national budget 国库法 national treasury laws 过期 overdue 过帐 to enter account; to post account 过帐根据 basis of posting 核定预算 final budget; authorized budget 核对清单 to verify a statement 核对帐户 to check the accounts 合并计算表 consolidated statement 合股会计 partnership accounting 合股契约 partnership agreement 合伙 partnership会计 (13)所属分类：总目录 经济贸易 财经横列 to arrange horizontally 红利 bonus 后购先售法 LIFO last in first out 后进先出法 LIFO last in first out 坏料 spoiled material; damaged material 坏帐 bad debt 坏帐损失 loss from bad debt 换新 replacement; trade-in 会计 accounting 会计程序 accounting procedure 会计处长 accounting department manager 会计法 law of accounting 会计规程 accounting regulation 会计科目 account title; account item 会计年度 accounting year; fiscal year 会计期间 accounting period; fiscal period 会计师 chartered accountant 会计学 accounting 会计用语 accounting terminology 会计员 accountant会计 (14)所属分类：总目录 经济贸易 财经会计制度 accounting system 会头 originator of a loan association 会友 member of a loan association 会员 member of a loan association 汇划帐 remittance account 汇总表 summary statement 婚丧补助 marriage & death subsidy 混合基础 mixed basis 混合交易 complex terms 活动编号 flexible code 伙食 meals; mess 基金 fund 机器设备 machine equipment 集体收益 collective revenue 集体投资 pool; to pool 寄销簿 consignment book 计口授粮 to issue food on ration 记帐单位 tally 记帐凭证用物 tally 记帐员 ledger clerk会计 (15)所属分类：总目录 经济贸易 财经继续经营 continuing operation 家具装修 furniture & fixtures 加工成本 conversion cost 加工费 processing charges; handling charges 加工工资 overtime wages; overtime earnings 加薪 pay raise 假预算 estimated budget 间接材料 indirect materials 间接人工 indirect labor 兼薪 plural salaries income from more than one job 减低工资 to lower wages 减价 mark-down 奖金 monetary award 交际费 entertainment expense 交替成本 alternative cost 交通费 transportation expenses 缴款通知 payment notice 教育补助费 education subsidy; childrens education subsidy 结平 account balance 结数 footing; total会计 (16)所属分类：总目录 经济贸易 财经结算 footing; total 结帐 to close the account 结帐分录 closing entries 结帐日 closing date; the end of accounting period 结转 to carry forward; to carry over 解款单 cash remittance note 借差 debit balance 借贷法则 the principles of debit & credit 借贷金 loan 借贷转结 carrying the debit or credit balance 借方 debit side 借户 borrower 借据 certificate of indebtedness 津贴 subsidy 紧急救济金 emergency relief fund 紧缩政策 tight fiscal policy; deflated fiscal policy 进货簿 purchase book 进货分类帐 purchase ledger 进口押汇 inward documentary bills 进销帐 trading accounts会计 (17)所属分类：总目录 经济贸易 财经经常部门 ordinary part 经常费 routine expenditure 经费剩余 residual fund 净差额 net balance 净价 net price 净损 net loss 净支额 net payment 净重 net weight 救济金 alms; charity 旧欠帐 past due 眷属津贴 dependents livelihood subsidy 决算 final statement 决算表 final statement 决算法 final financial statement 决算书 final report 军费 military expenditure 开办费 organization expenses 开支 expenses 科目编号 account code; account number 科目符号 account item symbol会计 (18)所属分类：总目录 经济贸易 财经可靠帐 reliable account 客户帐 customers account; customers accounts 空行 blank line 空页 blank page 扣除 to subtract; to deduct 扣工资 to deduct wages 扣借支 to deduct a loan 库存表 cash statement 库存现金 cash on hand 扩充准备 reserve for expansion 赖债 repudiation of a debt 劳工成本 labor cost 累积表 accumulation schedule 累积盈余 accumulated surplus 累计现金 accumulated cash 历年制 calendar year system 利息 interest 利息收入 interest earnings 利息帐户 interest account 利益 profit; income会计 (19)所属分类：总目录 经济贸易 财经利益分配 profit-sharing 联产品 joint product 联产式 co-production 联营 pool; to pool 连前累计 accumulated total 列单 to itemize 临时部门 non-recurrent part 临时经费 non-recurrent expenditure; extraordinary expenditure 临时收据 interim receipt 临时预算 temporary budget; provisional budget 临时帐户 suspense account; temporary account 零数 fractional amount 零用金 petty cash 领料单 materials receipt 流动负债 current liabilities 流动资产 current assets 流水帐 journal account 流用 to divert for other use 旅费 traveling expenses 论次计 to calculate by number of times会计 (20)所属分类：总目录 经济贸易 财经论件计 to calculate by number of pieces 论日计 to calculate by the day 论时计 to calculate by time 毛利 gross profit; profit interest 毛损 gross loss 冒险贷款 risk loan 每日出差费 per diem daily subsidy 每日对帐单 daily statement of account 米代金 rice commutation 面值 face value 明细分类帐 subsidiary ledger 明细帐科目 subsidiary account items 名册 roster 抹去帐项 to strike off an entry 匿存 to conceal 年报 annual report 年度决算 annual closing 年终结算表 annual balance sheet 年资加俸 bonus for long years of service 盘点存货 to inventory; stocktaking会计 (21)所属分类：总目录 经济贸易 财经盘损 loss on inventory 盘盈 profit on inventory 赔偿要求 claim 配件 spare parts 票据簿 note-book 平均单位成本 average unit cost 平均收益 average revenue 凭证 evidence 普通日记簿 general journal 期初存货 beginning inventory; opening inventory 期末存货 final inventory 其它收入 other income 其它支出 other expenses 起息日 value date 前期损益 profit & loss for the prior period 遣散费 severance pay 清算帐户协议 liquidation account agreement 请购 to request the purchase 权益 equity 权责基础 accrual basis会计 (22)所属分类：总目录 经济贸易 财经全勤奖金 bonus for not taking a leave of absence 人名帐户 personal account 日报 daily report 日记簿 journal 日历年度 calendar year 日息 daily interest 融通资金 accommodation of money 三级单位 tertiary unit 三联单 three-part form 膳宿费 board & lodging fee 伤残加给 casualty payment; casualty subsidy 商品盘存 merchandise inventory 商品帐户 merchandise account 上年度 last fiscal year 上期结余 old balance 赊购 to purchase on credit; to charge on credit 赊销 to sell on credit 赊帐 on credit 生产成本 cost of production 生产力 production power会计 (23)所属分类：总目录 经济贸易 财经生产线 production line 生活补助 living subsidy 生活费 living expenses 生育补助 birth subsidy 剩余价值 residual value 施行细则 details for execution of plan 十进法 decimal numeration 十进制 decimal system 食物代金 foodstuffs commutation 食物津贴 food subsidy 蚀本 depreciation of capital 实地盘存 physical inventory 实地盘点 physical inventory 实际成本 actual cost 实际折旧 actual depreciation 实际资本 actual capital 实帐 real account 实帐户 real account 实质经费 real expenditure 使用年限 service life会计 (24)所属分类：总目录 经济贸易 财经使用寿命 service life 市价 market price 收据 receipt 收料报告 report of materials received 收入 profit; income 收入传票 revenue voucher 收入项目 revenue item 收帐佣金 commission for collection 收支 expenses and receipts 收支对照表 statement of revenue & expenditures 收支相抵 expenses and receipts in balance 双薪 double pay 水电费 water & electricity fees 税款 taxes 四舍五入 to round off a decimal 岁出 annual expenditures 岁出保留数 appropriation reserve 岁出应付款 annual payable expenditures 岁定经费 annual appropriation 岁入 annual revenue会计 (25)所属分类：总目录 经济贸易 财经岁入分配数 annual revenue allotment 岁入纳库数 annual revenue paid into the treasury 岁入应收款 annual receivable revenue 岁入预算数 annual revenue budget 损坏 spoilage 损益 profit & loss 损益表 profit & loss statement; income statement 损益计算书 profit & loss statement; income statement 损益帐 profit and loss account 摊付 installment 摊派费用 apportioned expense 逃债 to default on a loan; to flee from a creditor 特别公积 special reserve 特别帐户 special account 特赋 special revenue tax 特殊部门 extraordinary part 特支费 extraneous charges 特种基金 special fund 剔除 to eliminate 提高工资 to raise wages会计 (26)所属分类：总目录 经济贸易 财经提炼费用 expenses for refining 替换成本 alternative cost 贴现及买汇 bills discounted and remittance bought 停业损失 loss from work stoppage 统收统支 uniform receipts & disbursement method 统一科目 uniform accounts classification 统制帐 controlling account 投资 investment 透支帐目 overdrawn account; overdraft 退货 to return merchandise; to refund 退货费用 refunded freight 退货及折让簿 refund & allowance book 退款 reimbursement 退料 returned materials; rejected materials 退料报告 returned materials report 往来帐户 current accounts 往帐 nostro account 危险勤务加给 extra pay for hazardous duty 维持费 maintenance & operation expense 未拨分配数 unalloted appropriation会计 (27)所属分类：总目录 经济贸易 财经未偿贷款 outstanding account 未达余额 outstanding balance 未达帐 outstanding entry 未动用资金 unused fund 未分配利益 undistributed profit 未分配盈余 undistributed surplus 未付债务 outstanding debt 未清帐款 outstanding account 未收代收款 collections receivable for customers 文具印刷 printing & stationery 我方受益余额 balance in our favour 无利息 no interest 无数字 nil bank account empty 无息债务 passive debt; non-interest loan 无形资本 intangible capital 无形资产 intangible assets 物料 supplies 下年度 next fiscal year 先购先售法 FIFO first in first out 先进先出法 FIFO first in first out会计 (28)所属分类：总目录 经济贸易 财经现购 cash purchase 现金出纳表 statement of cash receipts & disbursements 现金交易 cash terms 现金日记簿 cash record; cash book 现金收入日记簿 cash receipt record 现金帐簿 cash record; cash book 现金帐户 cash account 现金支出日记簿 cash payment record 现销 cash sale 限价 price ceiling 相互抵销 mutual nullification; mutual offset 相互取消 mutual nullification; mutual offset 销货簿 sales book 销货日记簿 sales journal 销货收入 sales revenue; sales profit 销货收益 sales revenue; sales profit 销货折让 sales allowance 消耗 to consume 小结 sub-total; sub-footing 小数 decimal会计 (29)所属分类：总目录 经济贸易 财经小数点 decimal point 小数字 decimal place 小押 petty pawnbroker 协议年度 agreement year 薪工分析表 payroll analysis sheet 薪工总汇表 payroll summary sheet 薪级 wage bracket 薪金 salaries & allowances 薪饷袋 pay envelope 行销成本 cost of marketing 行政事务费 administrative expense 修理设备 equipment for repairs 虚报购价，从中揩油 to blow up the price of a purchase in order to make profit 虚递延借项 fallacious deferred charge 虚构资本 fictitious capital 虚抬利益 inflated profit; overstated profit 虚帐 nominal account 虚帐户 nominal account 续次页 carried forward =C/F 宣传费 publicity expenses会计 (30)所属分类：总目录 经济贸易 财经旬报 ten-day report 押金 deposit 押物人 pawner; pawnor 延期偿付 moratorium by government order 延滞利息 to default on inte