财务英文术语

1、acceptance承兑 account 账户 accountant会计员accounting 会计 accounting system会计制度accounts payable应付账款accountsreceivable应收账款accumulated profits累积利益adjusting entry调整记录adjustment调整administration expense管理费用advances预付advertising expense广告费agency代理agent代理人agreement契约allotments分配数allowance 津贴amalgamation合并 amortiz

2、ation摊销amortized cost应摊成本annuities 年金applied cost已分配成本applied expense已分配费用applied manufacturing expenseapportioned charge摊派费用appreciation涨价article of association公司章程assessment课税assets资产attorney fee律师费audit审计auditor审计员average平均数 average cost 平均成本 bad debt 坏账balance 余额balance sheet资产负债表bankaccount 银行账

3、户bank balance银行结存bank charge银行手续费bank deposit银行存款 bank discount 银行贴现 bank draft 银行汇票己分配制造费用叮叮小文库bank loan 银行借款bank overdraft银行透支bankers accepta nee银行承兑ban kruptey破产 bearer 持票人ben efieiary受益人bequest 遗产 bill 票据 bill of exeha nge汇票 bill ofladi ng提单bills diseou nted贴现票据bills payable应付票据 bills reeeivable

4、应收票据board of direetors董事会 bonds债券 bonus 红利book value账面价值 bookkeeper簿记员 bookkeeping 簿记 branch offiee gen eral ledger支店往来账户broker 经纪人 brought dow n 接前 brought forward接上页 budget 预算 by-produet 副产品 by-produetsales 副产品销售eapital 股本eapital in eome资本收益eapital outlay 资本支出 eapital stoek股本 eapitalstoek eertifie

5、ate股票 earried dow n移后earried forward移下页 eash现金 eash aeeo unt现金账户 eash in bank存银行现金 eash on delivery交货收款 eash on hand库存现金eash payme nt现金支付eash purehase现购 eash sale 现沽 eashier 出纳员eashiers eheek本票 eertifieate of deposit存款单折certificate of in debted ness借据certified check保付支票certified public acco untant会计

6、师charges 费用charge for remitta nces汇水手续费charter 营业执照chartered acco untant会计师 chatties 动产 check支票checkbook stub支票存根closed acco unt己结清账户clos ing 结算 clos ing en tries结账纪录 clos ingstock 期末存货 clos ing the book结账colu mnar journal 多栏日记账comb in ati on联合commissi on 佣金 commodity商品 com mon stock普通股 company 公司 c

7、ompe nsati on赔偿compo und in terest复禾 Ucon sig nee 承销人 con sig nment寄销 con sig nor寄销人 con solidated bala nee sheet合并资产负债2叮叮小文库表con solidated profit and loss acco unt合并损益表con solidati on合并con struct ion cost营建成本con struct ion revenue营建收入contract 合同con trol acco unt统制账户copyright 版权 corporati on公司 cost

8、成本 cost accounting成本会计cost of labour劳工成本cost of producti on生产成本cost of manufacture制造成本cost of sales销货成本cost price 成本价格credit 贷方 credit note 收款通知单creditor 债权人crossed check横线支票curre nt accou nt往来活期账户curre nt asset流动资产curre nt liability流动负债curre nt profit and loss本期损益debit 借方 debt 债务 debtor 债务人deed 契据d

9、eferred assets递延资产deferred liabilities递延负债delivery 交货delivery expe nse送货费delivery order出货单dema nd draft即期汇票demand note 即期票据demurrage charge延期费 deposit存款 deposit slip存款单 depreciati on折旧 directcost 直接成本 direct labour 直接人工director董事discount 折扣 disco unt on purchase进货折扣disco unt on sale销货折扣 disho noured

10、 check退票dissolution解散 divide nd 股利 divide nd payable应付股禾 Udocume ntary bill押汇汇票docume nts单据 double entry bookkeep ing复式簿记draft 汇票 drawee 付款人 drawer出票人 draw ing提款 duplicate 副本 duties and taxes税捐 earnings业务收益 endorser背书人 en terta inment 交际费en terprise企业equipme nt设备 estate 财产 estimated cost 估计成本 estima

11、tes 概算 excha nge 兑换 excha nge loss兑换损失expe nditure经费expe nse 费用exte3叮叮小文库nsion 延期 face value 票面价值factor 代理商 fairvalue 公平价值 finan cial stateme nt财务报表finan cial year财政年度fini shed goods 制成品 finished parts 制成零件 fixed asset固定资产 fixed cost固定成本 fixed deposit 定期存款 fixed expe nse固定费用forema n 工头 franchise专营权

12、freight 运费 fun ds资金 furniture and fixture家俬及器具gain 禾 U 益gen eral expe nse总务费用gen eral ledger总分类账 goods货物 goods in transit在运货物goodwill 商誉 gover nment bonds政府债券gross profit毛禾 U guara ntee 保证 guara ntor 保证人 idle time停工时间 import duty 进口税 in come收入 in come tax所得税 in come from joi nt ven ture合营收益in come f

13、rom sale of assets出售资产收入in direct cost间接成本in direct expe nse间接费用in direct labour间接人工in dorseme nt背书 in stallme nt分期付款 in suranee 保险 intan gible asset无形资产interest 利息 in terest rate禾 U 率 in terest received禾禾息收入 in ter office aeeo unt内部往来intrin sic value内在价值inventory 存货 in vestme nt投资 in vestme nt inco

14、me投资收益in voice 发票 item 项目 job 工作 job cost 工程成本joi nt ven ture短期合伙journal 日记账labour 人工labour cost 人工成本land 土地 lease 租约leasehold 租约ledger 分类账legal expe nse律师费letter of credit信用状liability 负债limited compa ny有限公司limited liability有限负债limited partn ership有限合夥liquidati on清盘 loan 借款 long term liability长期负债lo

15、ss 损失 loss on excha nge兑换损失mach inery equipme nt机器设备manu facturi ng expe nse制造费用manu facturi ng cost制造成本market price市价 materials原村料material requisition领料单4叮叮小文库medical fee医药费mercha ndise商品miscella neous expe nse杂项费用mortgage 抵押mortgagor抵押人mortgagee承押人movable property动产net amount净额net asset 资产净额net in

16、 come净收入net loss 净亏损net profit纯禾 U net value净值 notes 票据no tes payable应付票据no tes receivable应收票据ope ning stock期初存货operat ing expe nse营业费用 order 订单orga ni zati on expe nse开办费origi nal docume nt原始单据outlay 支出output 产量overdraft 透支ope ning stock期初存货operat ing expe nse营业费用 order 订单orga ni zati on expe nse开办

17、费origi nal docume nt原始单据outlay 支出output 产量overdraft 透支 quotatio n 报价 rate 比率 raw material 原料 rebate 回扣 receipt收据 receivable应收款recoup 补偿 redempti on偿还 refund 退款 remitta nee 7 匚款 rent 租金 repair修理费reserve 准备residual value剩余价值retailer 零售商5叮叮小文库returns 退货revenue 收入 salary 薪金sales 销货sale return销货退回sale di

18、sco unt销货折扣salvage 残值sample fee 样品scrap 废料 scrap value残余价值securities 证券 security 抵押品selli ng commissi on销货佣金selli ng expe nse销货费用selli ng price售价share capital股份 share certificate股票shareholder股东 short term loa n短期借款sole proprietorship独资 spare parts酉己件sta ndard cost标准成本stock 存货 stocktake 盘点stock sheet

19、存货表 subsidies 补助金 sundry expe nse杂项费用support ing docume nt附表surplus 盈余 suspe nse acco unt暂记账户taxable profit 可徵税利润tax 税捐 temporary payme nt暂付款temporary receipt 暂收款time deposit 定期存款total 合计 totalcost 总成本 trade creditor进货客户trade debtor 销货客户trademark 商标 transaction 交易 transfer转账 transfer voucher转账传票tran

20、 sportatio n 运输费travelli ng 差旅费 trial bala nee试算表 trust 信托 turnover 营业额 un appropriated surplus未分配盈余unit cost 单位成本un limited compa ny无限公司 un limited liability无限责任 unpaid divide nd未付股禾 Uvaluation 估价 value 价值 ven dor 卖主 voucher传票 wage rate工资率 wage 工资 wage allocati on sheet工资分配表warehouse receipt仓库收据wel

21、fare expe nse福禾 U费wear and tear 秏损work order工作通知单year end 年结Accou nt 帐户Acco unting system会计系统America n Acco unting Associati on美国会计协会American In stitute of CPAs美国注册会计师协会Audit 审计Bala nee sheet资产负债表Bookkeepk ing簿记Cash flow prospects现金流量预测Certificate in In ternal Auditi ng内部审计证书Certificate in Man ageme

22、 nt Acco unting管理会计证书Certificate Public Accou ntant注册会计师6叮叮小文库Cost acco unting成本会计External users外部使用者Finan cial acco un ti ng 财务会计Finan cial Accou nting Sta ndards Board财务会计准则委员会Finan cial forecast财务预测Gen erally accepted acco unting prin ciples公认会计原贝 UGen eral-purpose in formati on通用目的信息Governme nt Accounting Office政府会计办公室In come stateme nt损益表In stitute of In ternal Auditors内部审计师协会In stitute of Man ageme nt Accou nta nts管理会计师协会Integrity 整合性Internal audit ing内部审计In ternal co ntrol structure内部控制结构In ternal Revenue Service国内收入署In ternal users内部使用者Man ageme nt acco un ti ng 管理会计Retur n o