会计专业英语词汇.doc

-会计，审计专业资料 常见会计用语英语词汇汇总英语, INGacceptance 承兌Account 帐,帐户accountant 會計員Accounting equation 会计等式Accounting system 会计系统,会计制度accounting 會計accounts payable 應付賬款accounts receivable 應收賬款accumulated profits 累積利益adjusting entry 調整記錄adjustment 調整administration expense 管理費用advances 預付advertising expense 廣告費agency 代理agent 代理人agreement 契約allotments 分配數allowance 津貼amalgamation 合併American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会amortization 攤銷amortized cost 應攤成本annuities 年金applied cost 已分配成本applied expense 已分配費用applied manufacturing expense 己分配製造費用apportioned charge 攤派費用appreciation 漲價article of association 公司章程Articulation 勾稽关系assessment 課稅Assets 资产attorney fee 律師費Audit 审计auditor 審計員average cost 平均成本average 平均數bad debt 壞賬Balance sheet 资产负债表balance 餘額bank account 銀行賬戶bank balance 銀行結存bank charge 銀行手續費bank deposit 銀行存款bank discount 銀行貼現bank draft 銀行匯票bank loan 銀行借款bank overdraft 銀行透支bankers acceptance 銀行承兌bankruptcy 破產bearer 持票人beneficiary 受益人bequest 遺產bill of exchange 匯票bill of lading 提單bill 票據bills discounted 貼現票據bills payable 應付票據bills receivable 應收票據board of directors 董事會bonds 債券bonus 紅利book value 賬面價值bookkeeper 簿記員bookkeeping 簿記Bookkeepking 簿记branch office general ledger 支店往來賬戶broker 經紀人brought down 接前brought forward 接上頁budget 預算Business entity 企业个体by-product sales 副產品銷售by-product 副產品capital 股本capital income 資本收益capital outlay 資本支出capital stock certificate 股票Capital stock 股本carried down 移後carried forward 移下頁cash account 現金賬戶Cash flow prospects 现金流量预测cash in bank 存銀行現金cash on delivery 交貨收款cash on hand 庫存現金cash payment 現金支付cash purchase 現購cash sale 現沽cash 現金cashier 出納員cashiers check 本票Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting 管理会计证书certificate of deposit 存款單折certificate of indebtedness 借據Certificate Public Accountant注册会计师certified check 保付支票certified public accountant 會計師charge for remittances 匯水手續費charges 費用charter 營業執照chartered accountant 會計師chattles 動產check 支票checkbook stub 支票存根closed account 己結清賬戶closing 結算closing entries 結賬紀錄closing stock 期末存貨closing the book 結賬columnar journal 多欄日記賬combination 聯合commission 佣金commodity 商品common stock 普通股company 公司compensation 賠償compound interest 複利consignee 承銷人consignment 寄銷consignor 寄銷人consolidated balance sheet 合併資產負債表consolidated profit and loss account 合併損益表consolidation 合併construction cost 營建成本construction revenue 營建收入contract 合同control account 統制賬戶copyright 版權Corporation 公司cost 成本Cost accounting 成本会计 External users 外部使用者cost of labour 勞工成本cost of manufacture 製造成本cost of production 生產成本cost of sales 銷貨成本cost price 成本價格Cost principle 成本原则credit note 收款通知單credit 貸方Creditor 债权人creditor 債權人crossed check 橫線支票current account 往來活期賬戶current asset 流動資產current liability 流動負債current profit and loss 本期損益debit 借方debt 債務debtor 債務人deed 契據deferred assets 遞延資產deferred liabilities 遞延負債Deflation 通货紧缩delivery expense 送貨費delivery order 出貨單delivery 交貨demand draft 即期匯票demand note 即期票據demurrage charge 延期費deposit slip 存款單deposit 存款depreciation 折舊direct cost 直接成本direct labour 直接人工director 董事Disclosure 批露discount on purchase 進貨折扣discount on sale 銷貨折扣discount 折扣dishonoured check 退票dissolution 解散dividend payable 應付股利dividend 股利documentary bill 押匯匯票documents 單據double entry bookkeeping 複式簿記draft 匯票drawee 付款人drawer 出票人drawing 提款duplicate 副本duties and taxes 稅捐earnings 業務收益endorser 背書人enterprise 企業entertainment 交際費equipment 設備estate 財產estimated cost 估計成本estimates 概算exchange loss 兌換損失exchange 兌換expenditure 經費Expenses 费用extension 延期face value 票面價值factor 代理商fair value 公平價值Financial Accounting Standards Board 财务会计准则委员会Financial accounting 财务会计Financial activities 筹资活动Financial forecast 财务预测Financial statement 财务报表financial year 財政年度finished goods 製成品finished parts 製成零件fixed asset 固定資產fixed cost 固定成本fixed deposit 定期存款fixed expense 固定費用foreman 工頭franchise 專營權freight 運費funds 資金furniture and fixture 傢俬及器具gain 利益general expense 總務費用general ledger 總分類賬Generally accepted accounting principles 公认会计原则General-purpose information 通用目的信息Going-concern assumption 持续经营假设goods in transit 在運貨物goods 貨物goodwill 商譽Government Accounting Office 政府会计办公室government bonds 政府債券gross profit 毛利guarantee 保證guarantor 保證人idle time 停工時間import duty 進口稅income 收入income from joint venture 合營收益income from sale of assets 出售資產收入Income statement 损益表income tax 所得稅indirect cost 間接成本indirect expense 間接費用indirect labour 間接人工indorsement 背書Inflation 通货膨涨installment 分期付款Institute of Internal Auditors 内部审计师协会Institute of Management Accountants 管理会计师协会insurance 保險intangible asset 無形資產Integrity 整合性inter office account 內部往來interest rate 利率interest received 利息收入interest 利息Internal auditing 内部审计Internal control structure 内部控制结构Internal Revenue Service 国内收入署Internal users 内部使用者intrinsic value 內在價值inventory 存貨Investing activities 投资活动investment income 投資收益investment 投資invoice 發票item 項目job cost 工程成本job 工作joint venture 短期合伙journal 日記賬labour cost 人工成本labour 人工land 土地lease 租約leasehold 租約ledger 分類賬legal expense 律師費letter of credit 信用狀Liabilities 负债liability 負債limited company 有限公司limited liability 有限負債limited partnership 有限合夥liquidation 清盤loan 借款long term liability 長期負債loss on exchange 兌換損失loss 損失machinery equipment 機器設備Management accounting 管理会计manufacturing cost 製造成本manufacturing expense 製造費用market price 市價material requisition 領料單materials 原村料medical fee 醫藥費merchandise 商品miscellaneous expense 雜項費用mortgage 抵押mortgagee 承押人mortgagor 抵押人movable property 動產Negative cash flow 负现金流量net amount 淨額net asset 資產淨額net income 淨收入net loss 淨虧損net profit 純利net value 淨值notes 票據notes payable 應付票據notes receivable 應收票據opening stock 期初存貨Operating activities 经营活动operating expense 營業費用operating expense 營業費用order 訂單organization expense 開辦費original document 原始單據outlay 支出output 產量overdraft 透支Owners equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量quotation 報價rate 比率raw material 原料rebate 回扣receipt 收據receivable 應收款recoup 補償redemption 償還refund 退款remittance 匯款rent 租金repair 修理費reserve 準備residual value 剩餘價值retailer 零售商Retained earning 留存利润Return of investment 投资回报,投资报酬returns 退貨Revenue 收入salary 薪金sale discount 銷貨折扣sale return 銷貨退回sales 銷貨salvage 殘值sample fee 樣品scrap value 殘餘價值scrap 廢料Securities and Exchange Commission 证券交易委员会securities 證券security 抵押品selling commission 銷貨佣金selling expense 銷貨費用selling price 售價share capital 股份share certificate 股票shareholder 股東short term loan 短期借款Sole proprietorship 独资,独资企业Solvency 清偿能力spare parts 配件Stable-dollar assumption 稳定货币假设standard cost 標準成本Statement of cash flow 现金流量表Statement of financial position 财务状况表stock sheet 存貨表stock 存貨Stockholders equity 股东权益Stockholders 股东stocktake 盤點subsidies 補助金sundry expense 雜項費用supporting do