会计专用术语

1、acceptance 承兑account 账户accountant 会计员accounting 会计accountingsystem 会计制度accountspayable 应付账款accountsreceivable 应收账款accumulatedprofits 累积禾 1益adjustingentry 调整记录adjustment 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 津贝占amalgamation

2、合并amortization 摊销amortizedcost 应摊成本annuities 年金appliedcost 已分配成本appliedexpense 已分酉已费用appliedmanufacturingexpense 己分配制造费用apportionedcharge 摊派费用appreciation 涨价articleofassociation 公司章程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balance 余额balancesheet 资产

3、负债表bankaccount 专艮行账户bankbalance 银行结存bankcharge 专艮行手续费bankdeposit银行存款bankdiscount 银行贝占现bankdraft 银行汇票bankloan 银行借款bankoverdraft 专艮行透支bankersacceptance银行承兑bankruptcy 破产bearer 持票人beneficiary 受益人bequest 遗产bill 票据billofexchange汇票billoflading 提单billsdiscounted 贴现票据billspayable 应付票据billsreceivable 应收票据boar

4、dofdirectors 董事会bonds 债券bonus 红利bookvalue 账面价值bookkeeper 簿记员bookkeeping 簿记branchofficegeneralledger 支店往来账户broker 经纪人broughtdown 接前broughtforward 接上页budget 预算by-product 副产品by-productsales 副产品销售capital 股本capitalincome 资本收益capitaloutlay 资本支出capitalstock 股本capitalstockcertificate 股票carrieddown 移后carried

5、forward 移下页cash 现金cashaccount 现金账户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certificateofdeposit 存款单折certificateofindebtednesscertifiedcheck 保付支票certifiedpublicaccountant 会计师charges 费用chargeforremittances?匚水手续费charter 营业执照c

6、harteredaccountant 会计师chatties 动产check 支票checkbookstub 支票存根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 普通股借据company 公司compensation 赔偿compoundinterest 复利 Jconsignee 承销人consignment 寄销consignor

7、 寄销人consolidatedbalancesheet 合并资产负债表consolidatedprofitandlossaccount 合并损益表consolidation 合并constructioncost 营建成本constructionrevenue 营建收入contract 合同controlaccount 统制账户copyright 版权corporation 公司cost 成本costaccounting 成本会计costoflabour 劳工成本costofproduction 生产成本costofmanufacture 制造成本costofsales 销货成本costpri

8、ce 成本价格credit 贷方creditnote 收款通知单creditor 债权人crossedcheck 横线支票currentaccount 往来活期账户currentasset 流动资产currentliability 流动负债currentprofitandloss 本期损益debit 借方debt 债务debtor 债务人deed 契据deferredassets 递延资产deferredliabilities 递延负债delivery 交货deliveryexpense 送货费deliveryorder 出货单demanddraft 即期汇票demandnote 即期票据de

9、murragecharge 延期费deposit 存款depositslip 存款单depreciation 折旧directcost 直接成本directlabour 直接人工director 董事discount 折扣discountonpurchase 进货折扣discountonsale 销货折扣dishonouredcheck 退票dissolution 解散dividend 股利dividendpayable 应付股禾documentarybill 押汇汇票documents 单据doubleentrybookkeeping 复式簿记draft 汇票drawee 付款人drawer

10、 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facevalue 票面价值factor 代理商fairvalue 公平价值financialstatement 贝才务报表financialyear 贝才政年度finish

11、edgoods 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 家例及器具gain 禾 U 益generalexpense 总务费用generalledger 总分类账goods 货物goodsintransit 在运货物goodwill 商誉governmentbonds 政府债券grossprofit 毛禾 1Jguarantee 保证guaranto

12、r 保证人idletime 停工时间importduty 进口税income 收入incometax 所得税incomefromjointventure 合营收益incomefromsaleofassets 出售资产收入indirectcost 间接成本indirectexpense 间接费用indirectlabour间接人工indorsement 背书installment 分期付款insurance 保险intangibleasset 无形资产interest 禾 1息interestrate 利率interestreceived 禾 1息收入interofficeaccount 内部往

13、来intrinsicvalue 内在价值inventory 存货investment 投资investmentincome 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easehold 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 有限合夥li

14、quidation 清盘loan 借款longtermliability 长期负债loss 损失lossonexchange 兑换损失machineryequipment 机器设备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mortgagor 抵押人mortgagee 承押人 movableproperty 动产 net

15、amount 净额 netasset 资产净额netincome 净收入 netloss 净亏损netprofit 纯禾 1Jnetvalue 净值notes 票据notespayable 应付票据notesreceivable 应收票据openingstock 期初存货operatingexpense 营业费用order 订单organizationexpense 开办费originaldocument 原始单据outlay 支出 output 产量 overdraft 透支openingstock 期初存货operatingexpense 营业费用order 订单organizatione

16、xpense 开办费originaldocument 原始单据outlay 支出output 产量overdraft 透支quotation 报价rate 比率rawmaterial 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residualvalue 剩余价值retailer 零售商returns 退货revenue 收入salary 薪金sales 销货salereturn 销货退回salediscount 销货折扣sal

17、vage 残值samplefee 样品scrap 废料scrapvalue 残余价值securities 证券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spareparts 酉己件standardcost 标准成本stock 存货stocktake 盘点stocksheet 存货表subsidies 补助金sundryexpens

18、e 杂项费用supportingdocument 附表surplus 盈余suspenseaccount 暂记账户taxableprofit 可徵税利润tax 税捐temporarypayment 暂付款temporaryreceipt 暂收款timedeposit 定期存款total 合计totalcost 总成本tradecreditor 进货客户tradedebtor 销货客户trademark 商标transaction 交易transfer 转账transfervoucher 转账传票transportation 运输费travelling 差旅费trialbalance 试算表tr

19、ust 信托turnover 营业额unappropriatedsurplus 未分酉已盈余unitcost 单位成本unlimitedcompany 无限公司unlimitedliability 无限责任unpaiddividend 未付股禾valuation 估价value 价值vendor 卖主voucher 传票wagerate 工资率wage 工资wageallocationsheet 工资分酉已表warehousereceipt 仓库收据welfareexpense 福禾费wearandtear 耗损workorder 工作通知单yearend 年结Account 帐户Accoun

20、tingsystem 会计系统AmericanAccountingAssociation 美国会计协会AmericanInstituteofCPAs 美国注册会计师协会Audit 审计Balancesheet 资产负债表Bookkeepking 簿记Cashflowprospects 现金流量预测CertificateinInternalAuditing 内部审计证书CertificateinManagementAccounting 管理会计证书CertificatePublicAccountant 注册会计师Costaccounting 成本会计Externalusers 外部使用者Fina

21、ncialaccounting 贝才务会计FinancialAccountingStandardsBoard 财务会计准则委员会Financialforecast 财务预测Generallyacceptedaccountingprinciples 公认会计原贝 UGeneral-purposeinformation 通用目的信息GovernmentAccountingOffice 政府会计办公室Incomestatement 损益表InstituteofInternalAuditorsInstituteofManagementAccountants 管理会计师协会Integrity 整合性内部

22、审计师协会Internalauditing 内部审计Internalcontrolstructure 内部控制结构InternalRevenueService 国内收入署Internalusers 内部使用者Managementaccounting 管理会计Returnofinvestment 投资回报Returnoninvestment 投资报酬SecuritiesandExchangeCommission 证券交易委员会Statementofcashflow 现金流量表Statementoffinancialposition 贝才务状况表Taxaccounting 税务会计Accounti

23、ngequation 会计等式Articulation 勾稽关系Assets 资产Businessentity 企业个体Capitalstock 股本Corporation 公司Costprinciple 成本原则Creditor 债权人Deflation 通货紧缩Disclosure 批露Expenses 费用Financialstatement 贝才务报表Financialactivities 筹资活动Going-concernassumption 持续经营假设Inflation 通货膨涨Investingactivities 投资活动Liabilities 负债Negativecashf

24、low 负现金流量Operatingactivities 经营活动Ownersequity 所有者权益Partnership 合伙企业Positivecashflow 正现金流量Retainedearning 留存利润Revenue 收入Soleproprietorship 独资企业Solvency 清偿能力Stable-dollarassumption 稳定货币假设Stockholders 股东Stockholdersequity 股东权益Windowdressing 门面粉饰回答者：tjzy10-见习魔法师三级 9-2914:10提问者对于答案的评价：谢谢了啊！对我还是有一定的帮助评价已经

25、被关闭目前有 1 个人评价应不好好0%100%(0)(1)其他回答共 1 条Account 帐户Accountingsystem 会计系统AmericanAccountingAssociation 美国会计协会AmericanInstituteofCPAs 美国注册会计师协会Audit 审计Balancesheet 资产负债表Bookkeepking 簿记Cashflowprospects 现金流量预测CertificateinInternalAuditing 内部审计证书CertificateinManagementAccounting 管理会计证书CertificatePublicAcco

26、untant 注册会计师Costaccounting 成本会计Externalusers 外部使用者Financialaccounting 贝才务会计FinancialAccountingStandardsBoard 财务会计准则委员会Financialforecast 财务预测Generallyacceptedaccountingprinciples 公认会计原贝 UGeneral-purposeinformation 通用目的信息GovernmentAccountingOffice 政府会计办公室Incomestatement 损益表InstituteofInternalAuditors 内部审计师协会InstituteofManagement