商务英语之会计英语汇总

1、balance 余额balance sheet资产负债表bank account 银行账户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bank loan 银行借款bank overdraft 银行透支bankers acceptance 专艮行承兑bankruptcy 破产bearer 持票人beneficiary 受益人bequest 遗产bill 票据bill of exchange 汇票bill of lading 提单bills discounted 贴现票据bi

2、lls payable 应付票据bills receivable 应收票据board of directors 董事会bonds 债券bonus 红利book value 账面价值bookkeeper 簿记员bookkeeping 簿记branch office general ledger 支店往来账户broker 经纪人brought down 接前brought forward 接上页budget 预算business entity 企业个体by-product 副产品by-product sales 副产品销售capital 股本capital income 资本收益capital o

3、utlay 资本支出capital stock 股本capital stock certificate 股票carried down 移后carried forward 移下页cash 现金cash account 现金账户商务英语之会计英语汇总acceptance承兑Account账户accountant会计员accounting会计accountingequation会计等式accountingsystem会计制度accountspayable应付账款accountsreceivable应收账款accumulatedprofits累积利益adjustingentry调整记录adjustme

4、nt调整administrationexpense管理费用advances预付advertisingexpense广告费agency代理agent代理人agreement契约allotments分配数allowance津贴amalgamation合并AmericanAccountingAssociation美国会计协会AmericanInstituteofCPAs美国注册会计师协会amortization摊销amortizedcost应摊成本annuities年金appliedcost已分配成本appliedexpense已分配费用appliedmanufacturingexpense己分配制

5、造费用apportionedcharge摊派费用appreciation涨价articleofassociation公司章程articulation勾稽关系assessment课税assets资产attorneyfee律师费audit审计auditor审计员average平均数averagecost平均成本baddebt坏账Cashflowprospects现金流量预测cashinbank存银行现金cashondelivery交货收款cashonhand库存现金cashpayment现金支付cashpurchase现购cashsale现沽cashier出纳员cashierscheck本票Cer

6、tificateinInternalAuditing内部审计证书CertificateinManagementAccounting管理会计证书certificateofdeposit存款单折certificateofindebtedness借据CertificatePublicAccountant注册会计师certifiedcheck保付支票certifiedpublicaccountant会计师charges费用chargeforremittances汇款手续费charter营业执照charteredaccountant会计师chattels动产check支票checkbookstub支票存

7、根closedaccount己结清账户closing结算closingentries结账纪录closingstock期末存货closingthebook结账columnarjournal多栏日记账combination联合commission佣金commodity商品commonstock普通股company公司compensation赔偿compoundinterest复利consignee承销人consignment寄销consignor寄销人consolidatedbalancesheet合并资产负债表consolidatedprofitandlossaccount合并损益表constr

8、uction cost 营建成本 construction revenue 营建收入 contract 合同 control account 统制账户 copyright 版权 corporation 公司 cost 成本 cost accounting 成本会计 cost of labour 劳工成本 cost of production 生产成本 cost of manufacture 制造成本 cost of sales 销货成本 cost price 成本价格 cost principle 成本原则 credit 贷方 credit note 收款通知单 creditor 债权人 cr

9、ossed check 横线支票 current account 往来活期账户 current asset 流动资产 current liability 流动负债 current profit and loss 本期损益 debit 借方 debt 债务 debtor 债务人 deed 契据deferred assets 递延资产 deferred liabilities 递延负债 deflation 通货紧缩 delivery 交货 delivery expense 送货费 delivery order 出货单 demand draft 即期汇票 demand note 即期票据 demur

10、rage charge 延期费 deposit 存款 deposit slip 存款单 depreciation 折旧 direct cost 直接成本 direct labour 直接人工 director 董事 disclosure 批露 discount 折扣 discount on purchase 进货折扣consolidation合并整理文本discountonsale销货折扣dishonouredcheck退票dissolution解散dividend股利dividendpayable应付股利documentarybill押汇汇票documents单据doubleentryboo

11、kkeeping复式簿记draft汇票drawee付款人drawer出票人drawing提款duplicate副本dutiesandtaxes税捐earnings业务收益endorser背书人entertainment交际费enterprise企业equipment设备estate财产estimatedcost估计成本estimates概算exchange兑换exchangeloss兑换损失expenditure经费expense费用extension延期externalusers外部使用者facevalue票面价值factor代理商fairvalue公平价值financialaccounti

12、ng财务会计FinancialAccountingStandardsBoard财务会计准则委员会financialactivities筹资活动financialforecast财务预测financialstatement财务报表financialyear财政年度finishedgoods制成品finishedparts制成零件fixedasset固定资产fixedcost固定成本fixeddeposit定期存款fixedexpense固定费用foreman工头franchise专营权freight运费funds资金furnitureandfixture家俐及器具gain利益generalexp

13、ense总务费用generalledger总分类账general-purposeinformation通用目的信息generallyacceptedaccountingprinciples公认会计原则going-concernassumption持续经营假设goods货物goodsintransit在运货物goodwill商誉GovernmentAccountingOffice政府会计办公室governmentbonds政府债券grossprofit毛利guarantee保证guarantor保证人idletime停工时间importduty进口税income收入incomefromjoint

14、venture合营收益incomefromsaleofassets出售资产收入incomestatement损益表incometax所得税indirectcost间接成本indirectexpense间接费用indirectlabour间接人工indorsement背书Inflation通货膨涨installment分期付款InstituteofInternalAuditors内部审计师协会InstituteofManagementAccountants管理会计师协会insurance保险intangibleasset无形资产integrity整合性interofficeaccount内部往来

15、interest利息interestrate利率mortgagor 抵押人 mortgagee 承押人 movable property 动产 negative cash flow 负现金流量 net amount 净额 net asset 资产净额 net income 净收入 net loss 净亏损 net profit 纯利 net value 净值 notes 票据 notes payable 应付票据 notes receivable 应收票据 opening stock 期初存货 operating expense 营业费用 order 订单organization expens

16、e 开办费 original document 原始单据 outlay 支出 output 产量overdraft 透支opening stock 期初存货 operating activities 经营活动 operating expense 营业费用 order 订单organization expense 开办费 original document 原始单据 outlay 支出 output 产量 overdraft 透支 owners equity 所有者权益 partnership 合伙企业 positive cash flow 正现金流量 quotation 报价 rate 比率

17、raw material 原料 rebate 回扣 receipt 收据 receivable 应收款 recoup 补偿 redemption 偿还 refund 退款 remittance 汇款 rent 租金interestreceived利息收入Internalauditing内部审计Internalcontrolstructure内部控制结构internalRevenueService国内收入署Internalusers内部使用者intrinsicvalue内在价值inventory存货Investingactivities投资活动investment投资investmentinco

18、me投资收益invoice发票item项目job工作jobcost工程成本jointventure短期合伙journal日记账labour人工labourcost人工成本land土地lease租约leasehold租约ledger分类账legalexpense律师费letterofcredit信用状liability负债limitedcompany有限公司limitedliability有限负债limitedpartnership有限合伙liquidation清盘loan借款longtermliability长期负债loss损失lossonexchange兑换损失machineryequipm

19、ent机器设备managementaccounting管理会计manufacturingexpense制造费用manufacturingcost制造成本marketprice市价materials原村料materialrequisition领料单medicalfee医药费merchandise商品miscellaneousexpense杂项费用mortgage抵押repair修理费reserve准备residualvalue剩余价值retailer零售商retainedearning留存利润returnofinvestment投资回报returnoninvestment投资报酬returns退

20、货revenue收入salary薪金sales销货salereturn销货退回salediscount销货折扣salvage残值samplefee样品scrap废料scrapvalue残余价值securities证券SecuritiesandExchangeCommission证券交易委员会security抵押品sellingcommission销货佣金sellingexpense销货费用sellingprice售价sharecapital股份sharecertificate股票shareholder股东shorttermloan短期借款Soleproprietorship独资企业solvency清偿能力spareparts配件stable-dollarassumption稳定货币假设standardcost标准成本statementofcashflow现金流量表Statementoffinancialposition财务状况表stock存货stockholders股东Stockholdersequity股东权益stocktake