会计专业术语翻译

1、会计方面专业术语的averagecost 平均成本carriedforward 移下页baddebt 坏账cash 现金英义翻译acceptance 承兑balance 余额balancesheet 资产负债表bankaccount 银行账户 bankbalance银行结存 bankcharge 银行手续费bankdeposit 银行存款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account 账户bankdiscount 银行贝占现cashs

2、ale 现沽accountant 会计员bankdraft 银行汇票cashier 出纳员accounting 会计bankloan 银行借款cashierscheck 本票accountingsystem 会计制度bankoverdraft 银行透支certificateofdeposit 存款accountspayable 应付账款bankersacceptance 银行承兑单折accountsreceivable 应收账款bankruptcy 破产certificateofindebtednessaccumulatedprofits 累积禾 U 益bearer 持票人借据adjustin

3、gentry 调整记录beneficiary 受益人certifiedcheck 保付支票adjustment 调整bequest 遗产certifiedpublicaccountantadministrationexpense 管理bill 票据会计师费用billofexchange汇票charges 费用advances 预付billoflading 提单chargeforremittances7 匚水advertisingexpense 广告费billsdiscounted 贴现票据手续费agency 代理billspayable 应付票据charter 营业执照agent 代理人bil

4、lsreceivable 应收票据charteredaccountant 会计师agreement 契约boardofdirectors 董事会chattles 动产allotments 分配数bonds 债券check 支票allowance 津贝占bonus 红利 1checkbookstub 支票存根amalgamation 合并bookvalue 账面价值closedaccount 己结清账户amortization 摊销bookkeeper 簿记员closing 结算amortizedcost 应摊成本bookkeeping 簿记closingentries 结账纪录annuitie

5、s 年金branchofficegeneralledgerclosingstock 期末存货appliedcost 已分配成本支店往来账户closingthebook 结账appliedexpense 已分配费用broker 经纪人columnarjournal 多栏日记账appliedmanufacturingbroughtdown 接前combination 联合expense 己分配制造费用broughtforward 接上页commission 佣金apportionedcharge 摊派费用budget 预算commodity 商品appreciation 涨价by-product

6、副产品commonstock 普通股articleofassociation 公司by-productsales 副产品销售company 公司章程capital 股本compensation 赔偿assessment 课税capitalincome 资本收益compoundinterest 复利 1assets 资产capitaloutlay 资本支出consignee 承销人attorneyfee 律师费capitalstock 股本consignment 寄销audit 审计capitalstockcertificate 股consignor 寄销人auditor 审计员wconsoli

7、datedbalancesheetaverage 平均数carrieddown 移后合并资产负债表consolidatedprofitandlossdirector 董事franchise 专营权account 合并损益表discount 折扣freight 运费consolidation 合并discountonpurchase 进货折funds 资金constructioncost 营建成本扣furnitureandfixture 家俐及constructionrevenue 营建收discountonsale 销货折扣器具入dishonouredcheck 退票gain 利 1 益con

8、tract 合同dissolution 解散generalexpense 总务费用controlaccount 统制账户dividend 股禾 Ugeneralledger 总分类账copyright 版权dividendpayable 应付股利 1goods 货物corporation 公司documentarybill 押汇汇票goodsintransit 在运货物cost 成本documents 单据goodwill 商誉costaccounting 成本会计doubleentrybookkeeping 复governmentbonds 政府债券costoflabour 劳工成本式簿记g

9、rossprofit 毛禾 Ucostofproduction 生产成本draft7 匚票guarantee 保证costofmanufacture 制造成本drawee 付款人guarantor 保证人costofsales 销货成本drawer 出票人idletime 停工时间costprice 成本价格drawing 提款importduty 进口税credit 贷方duplicate 副本income 收入creditnote 收款通知单dutiesandtaxes 税捐incometax 所得税creditor 债权人earnings 业务收益incomefromjointventu

10、re 合crossedcheck 横线支票endorser 背书人营收益currentaccount 往来活期账户entertainment 交际费incomefromsaleofassets 出currentasset 流动资产enterprise 企业售资产收入currentliability 流动负债equipment 设备indirectcost 间接成本currentprofitandloss 本期estate 财产indirectexpense 间接费用损益estimatedcost 估计成本indirectlabour 间接人工debit 借方estimates 概算indors

11、ement 背书debt 债务exchange 兑换installment 分期付款debtor 债务人exchangeloss 兑换损失insurance 保险deed 契据expenditure 经费intangibleasset 无形资产deferredassets 递延资产expense 费用interest 利息deferredliabilities 递延负extension 延期interestrate 利率债facevalue 票面价值interestreceived 禾 ll 息收入delivery 交货factor 代理商interofficeaccount 内部往deliv

12、eryexpense 送货费fairvalue 公平价值来deliveryorder 出货单financialstatement 财务才艮表intrinsicvalue 内在价值demanddraft 即期汇票financialyear 财政年度inventory 存货demandnote 即期票据finishedgoods 制成品investment 投资demurragecharge 延期费finishedparts 制成零件investmentincome 投资收益deposit 存款fixedasset 固定资产invoice 发票depositslip 存款单fixedcost 固定

13、成本item 项目depreciation 折旧fixeddeposit 定期存款job 工作directcost 直接成本fixedexpense 固定费用jobcost 工程成本directlabour 直接人工foreman 工头jointventure 短期合伙journal 日记账order 订单sharecapital 股份labour 人工organizationexpense 开办费sharecertificate 股票labourcost 人工成本originaldocument 原始单据shareholder 股东land 土地outlay 支出shorttermloan

14、短期借款lease 租约output 产量soleproprietorship 独资leasehold 租约overdraft 透支spareparts 配件ledger 分类账openingstock 期初存货standardcost 标准成本legalexpense 律师费operatingexpense 营业费用stock 存货letterofcredit 信用状order 订单stocktake 盘点liability 负债organizationexpense 开办费stocksheet 存货表limitedcompany 有限公司originaldocument 原始单据subsi

15、dies 补助金limitedliability 有限负债outlay 支出sundryexpense 杂项费用limitedpartnership 有限合夥output 产量supportingdocument 附表liquidation 清盘overdraft 透支surplus 盈余loan 借款quotation 才艮价suspenseaccount 暂记账户longtermliability 长期负债rate 比率taxableprofit 可徵税利润loss 损失rawmaterial 原料tax 税捐lossonexchange 兑换损失rebate 回扣temporarypay

16、ment 暂付款machineryequipment 机器设备receipt 收据temporaryreceipt 暂收款manufacturingexpense 制造费receivable 应收款timedeposit 定期存款用recoup 补偿total 合计manufacturingcost 制造成本redemption 偿还totalcost 总成本marketprice 市价refund 退款tradecreditor 进货客户materials 原村料remittance7 匚款tradedebtor 销货客户materialrequisition 领料单rent 租金trade

17、mark 商标medicalfee 医药费repair 修理费transaction 交易merchandise 商品reserve 准备transfer 转账miscellaneousexpense 杂项费residualvalue 剩余价值transfervoucher 转账传票用retailer 零售商transportation 运输费mortgage 抵押returns 退货travelling 差旅费mortgagor 抵押人revenue 收入trialbalance 试算表mortgagee 承押人salary 薪金trust 信托movableproperty 动产sales

18、 销货turnover 营业额netamount 净额salereturn 销货退回unappropriatedsurplus 未分netasset 资产净额salediscount 销货折扣配盈余netincome 净收入salvage 残值unitcost 单位成本netloss 净亏损samplefee 样品unlimitedcompany 无限公司netprofit 纯禾 Uscrap 废料unlimitedliability 无限责任netvalue 净值scrapvalue 残余价值unpaiddividend 未付股利 1notes 票据securities 证券valuatio

19、n 估价notespayable 应付票据security 抵押品value 价值notesreceivable 应收票据sellingcommission 销货佣金vendor 卖主openingstock 期初存货sellingexpense 销货费用voucher 传票operatingexpense 营业费用sellingprice 售价wagerate 工资率wage 工资Integrity 整合性Partnership 合伙企业wageallocationsheet 工资分Internalauditing 内部审计Positivecashflow 正现金流配表Internalcon

20、trolstructure星里warehousereceipt 仓库收据内部控制结构Retainedearning 留存利 1 润welfareexpense 福利 1 费InternalRevenueService 国Revenue 收入wearandtear 耗损内收入署Soleproprietorship 独资企业workorder 工作通知单Internalusers 内部使用者Solvency 清偿能力yearend 年结Managementaccounting 管理会Stable-dollarassumption 稳Accountingsystem 会计系统计定货币假设Americ

21、anAccountingReturnofinvestment 投资回Stockholders 股东Association 美国会计协会报Stockholdersequity 股东权AmericanInstituteofCPAs 美Returnoninvestment 投资报益国注册会计师协会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Financialaccounting 财务会计FinancialAccountingStandardsBoard 财务会计准则委员会Finan