商务英语之会计英语汇总

1、商务英语之会计英语汇总acceptance 承兑Account 账户accountant 会计员accounting 会计accounting equation 会计等式accounting system 会计制度accounts payable 应付账款accounts receivable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al

2、lotments 分配数allowance 津贴amalgamation 合并国会计协会American Institute of CPAs 美国注册会计师协会amortization 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 expense 己分配制造费用apportioned charge 摊派费用appreciation 涨价article of association 公司章程articulation 勾稽关系assessment 课税ass

3、ets 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American Accounting Association 美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 银行承兑ban

4、kruptcy 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bills 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 for

5、ward 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 outlay 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Cash flow prospects 现金流量预测cash in bank 存银行现金cash on delivery 交货收款cash on hand

6、库存现金cash payment现金支付cash purchase 现购cash sale 现沽cashier 出纳员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 存款单折certificate of indebtedness 借据Certificate Public Accountant 注册会计师 certified check 保付支票certified public accountant 会计

7、师charges 费用charge for remittances 汇款手续费charter 营业执照chartered accountant 会计师chattels 动产check 支票closed account 己结清账户closing 结算closing entries 结账纪录closing stock 期末存货closing the book 结账columnar journal 多栏日记账combination 联合commission 佣金commodity 商品common stock 普通股company 公司compensation 赔偿compound interest

8、 复利consignee 承销人consignment 寄销consignor 寄销人consolidated balance sheet 合并资产负债表consolidated profit and loss account合并损益表consolidation 合并construction cost 营建成本checkbook stub 支票存根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

9、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crossed 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d

10、eferred 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demurrage 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discount on sale 销货折扣dishon

11、oured check 退票dissolution 解散dividend 股利dividend payable 应付股利 external users 外部使用者documentary bill 押汇汇票documents 单据double entry bookkeeping 复式簿记draft 汇票drawee 付款人drawer 出票人drawing 提款duplicate 副本duties and taxes 税捐earnings 业务收益endorser 背书人entertainment 交际费enterprise 企业equipment 设备estate 财产estimated co

12、st 估计成本estimates 概算exchange 兑换exchange loss 兑换损失expenditure 经费expense 费用extension 延期face value 票面价值factor 代理商fair value 公平价值financial accounting 财务会计Financial Accounting StandardsBoard 财务会计准则委员会financial activities 筹资活动financial forecast 财务预测financial statement 财务报表financial year 财政年度finished goods

13、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 expense 固定费用foreman 工头franchise 专营权freight 运费funds 资金furniture and fixture 家他及器具gain 利益general expense 总务费用general ledger 总分类账general-purpose information 通用目的信 息 generally accepted accountingprinciples 公认会计原则going-concern a

14、ssumption 持续经营假设 goods 货物goods in transit 在运货物goodwill 商誉Government Accounting Office 政府会计办公室government bonds 政府债券gross profit 毛利guarantee 保证guarantor 保证人idle time 停工时间import duty 进口税income 收入income from joint venture 合营收益income from sale of assets 出售资产收入income statement 损益表income tax 所得税indirect co

15、st 间接成本indirect expense 间接费用indirect labour 间接人工indorsement 背书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 保险intangible asset 无形资产integrity 整合性inter office account 内部往来interest 利息interest rate 利率interest received 利息收入Internal

16、 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内在价值inventory 存货Investing activities投资活动investment 投资investment income投资收益invoice 发票item 项目job 工作job cost 工程成本joint venture 短期合伙journal 日记账labour 人工labour cost 人工成本land 土地lease 租约leasehold

17、租约ledger 分类账legal expense 律师费letter of credit 信用状liability 负债limited company 有限公司limited liability 有限负债limited partnership 有限合伙liquidation 清盘loan 借款long term liability 长期负债loss 损失loss on exchange 兑换损失machinery equipment 机器设备management accounting 管 理 会 计manufacturing expense 制造费用manufacturing cost 制造

18、成本market price 市价materials 原村料material requisition 领料单medical fee 医药费merchandise 商品miscellaneous expense 杂项费用mortgage 抵押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 rec

19、eivable 应收票据opening stock 期初存货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

20、有者权益partnership 合伙企业positive cash flow 正现金流量quotation 报价rate 比率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repair 修理费reserve 准备residual value 剩余价值retailer 零售商retained earning 留存利润return of investment 投资回报return on investment 投资报酬returns 退货revenu

21、e 收入salary 薪金sales 销货statement of cash flow现金流量表sale return 销货退回sale discount 销货折扣salvage 残值sample fee 样品scrap 废料scrap value 残余价值securities 证券Securities and Exchange Commission证券交易委员会security 抵押品selling commission 销货佣金selling expense 销货费用selling price 售价share capital 股份share certificate 股票shareholder 股东short term loan 短期借款Sole proprietorship 独资企业solvency 清偿能力spare parts 配件stable-dollar assumption 稳定 货 币假设 standard cost 标准成本Statement of financial position 财务状况表 stock 存货stockholders 股东Stockh