會計方面專業(yè)術(shù)語的英文翻譯

1、.word格式.會計方面專業(yè)術(shù)語的英文翻譯acceptance 承兌account 賬戶accountant 會計員accounting 會計accounting system會計制度accounts payable 應(yīng)付賬款accounts receivable應(yīng)收賬款accumulated profits累積利益adjusting entry 調(diào)整記錄 adjustment 調(diào)整administration expense管理費用advances 預(yù)付advertising expense 廣告費agency代理agent代理人agreement 契約allotments 分配數(shù)allow

2、ance 津貼amalgamation 合并amortization 攤銷amortized cost 應(yīng)攤成本annuities 年金applied cost已分配成本applied expense 已分配費用applied manufacturing expense 己分配制造費用 apportioned charge攤派費用appreciation 漲價article of association公司章程assessment 課稅assets 資產(chǎn)attorney fee 律師費audit 審計auditor 審計員average 平均數(shù)average cost平均成本bad debt

3、壞賬 balance 余額 balance sheet資產(chǎn)負(fù)債表bank account 銀行賬戶 bank balance 銀行結(jié)存 bank charge 銀行手續(xù)費 bank deposit 銀行存款 bank discount 銀行貼現(xiàn) bank draft銀行匯票bank loan 銀行借款 bank overdraft銀行透支bankers acceptance銀行承兌ban kruptcy 破產(chǎn) bearer 持票人 beneficiary 受益人 bequest 遺產(chǎn) bill 票據(jù) bill of exchange 匯票 bill of lading 提單 bills dis

4、counted貼現(xiàn)票據(jù)bills payable 應(yīng)付票據(jù) bills receivable應(yīng)收票據(jù)board of directors董事會bonds債券 bonus紅禾U book value賬面價值bookkeeper 簿記員 bookkeeping 簿記 branch office general ledger支店往來賬戶broker 經(jīng)紀(jì)人 brought down 接前 brought forward 接上頁 budget 預(yù)算 by-product 副產(chǎn)品 by-product sales畐廿產(chǎn)品銷售capital 股本 capital income資本收益capital out

5、lay資本支出capital stock 股本 capital stock certificate股票carried down 移后 carried forward 移下頁 cash現(xiàn)金 cash account 現(xiàn)金賬戶cash in bank存銀行現(xiàn)金cash on delivery交貨收款cash on hand 庫存現(xiàn)金 cash payment 現(xiàn)金支付 cash purchase 現(xiàn)購 cash sale 現(xiàn)沽 cashier 出纟納員 cashiers check 本票 certificate of deposit存款單折certificate of indebtedness借據(jù)

6、certified check保付支票certified public accountant會計師charges 費用 charge for remittances 匯水手續(xù)費 charter 營業(yè)執(zhí)照 chartered accountant 會計師 chattles 動產(chǎn) check支票 checkbook stub 支票存根 closed account己結(jié)清賬戶closing 結(jié)算 closing entries結(jié)賬紀(jì)錄closing stock期末存貨closing the book結(jié)賬columnar journal多欄日記賬combination 聯(lián)合 commission 傭金

7、 commodity 商品 common stock 普通股 company 公司 compensation 賠償 compound interest 復(fù)禾 U consignee 承銷人 consignment 寄銷 consignor 寄銷人 consolidated balance sheet 合并資產(chǎn)負(fù)債表 consolidated profit and loss account合并損益表consolidation 合并 construction cost營建成本construction revenue營建收入contract 合同 control account統(tǒng)制賬戶copyrig

8、ht 版權(quán) corporation 公司cost 成本cost accounting成本會計cost of labour 勞工成本 cost of production生產(chǎn)成本cost of manufacture制造成本cost of sales銷貨成本cost price成本價格credit 貸方 credit note收款通知單creditor 債權(quán)人 crossed check橫線支票current account往來活期賬戶current asset流動資產(chǎn)current liability流動負(fù)債current profit and loss本期損益debit借方 debt債務(wù) d

9、ebtor 債務(wù)人 deed契據(jù) deferred assets遞延資產(chǎn)deferred liabilities遞延負(fù)債delivery 交貨 delivery expense 送貨費 delivery order 出貨單 demand draft 即期匯票 demand note 即期票據(jù) demurrage charge 延期費 deposit 存款 deposit slip 存款單 depreciation 折舊 direct cost直接成本direct labour直接人工director 董事 discount 折扣 discount on purchase進(jìn)貨折扣discount

10、 on sale銷貨折扣dishonoured check 退票 dissolution 解散 dividend 股利 dividend payable應(yīng)付股利Idocumentary bill押匯匯票documents 單據(jù) double entry bookkeeping 復(fù)式簿記 draft 匯票drawee付款人 drawer 出票人 drawing 提款 duplicate畐廿本duties and taxes 稅捐 earnings 業(yè)務(wù)收益 endorser 背書人 entertainment 交際費 enterprise 企業(yè) equipment 設(shè)備 estate 財產(chǎn) es

11、timated cost估計成本estimates 概算 exchange 兌換 exchange loss 兌換損失 expe nditure經(jīng)費expense 費用 extension 延期 face value票面價值factor 代理商 fair value公平價值financial statement財務(wù)報表financial year財政年度finished goods制成品finished parts制成零件fixed asset固定資產(chǎn)fixed cost 固定成本 fixed deposit定期存款fixed expense固定費用foreman 工頭 franchise 專

12、營權(quán) freight 運費 funds資金 furniture and fixture家俬及器具gain 禾U益general expense總務(wù)費用general ledger 總分類賬 goods貨物 goods in transit在運貨物goodwill 商譽 government bonds 政府債券 gross profit 毛禾 U guarantee 保證 guarantor 保證人idle time停工時間import duty 進(jìn)口稅 income收入 income tax 所得稅 income from joint venture合營收益income from sale

13、of assets 出售資產(chǎn)收入 indirect cost間接成本indirect expense間接費用indirect labour間接人工indorsement 背書 installment分期付款insurance 保險 intangible asset無形資產(chǎn)interest禾U息interest rate禾 U率interest received 利息收入 inter office account 內(nèi)部往來 intrinsic value 內(nèi)在價值 inven tory存貨investment 投資 investment income 投資收益 invoice 發(fā)票 item 項

14、目 job 工作 job cost工程成本joint venture短期合伙journal 日記賬 labour 人工 labour cost人工成本land 土地 lease 租約 leasehold 租約 ledger分類賬 legal expense 律師費 letter of credit 信用狀 liability 負(fù)債 limited company有限公司limited liability有限負(fù)債limited partnership 有限合夥 liquidation 清盤 loan 借款 long term liability長期負(fù)債loss 損失 loss on exchan

15、ge兌換損失machinery equipment機(jī)器設(shè)備manufacturing expense制造費用manufacturing cost 制造成本 market price 市價 materials 原村料 material requisition 領(lǐng)料單 medical fee 醫(yī)藥費 merchandise 商品 miscellaneous expense雜項費用mortgage 抵押 mortgagor 抵押人 mortgagee承押人 movable property 動產(chǎn) net amount 凈額 net asset 資產(chǎn)凈額 net income 凈收入 net loss

16、 凈虧損 net profit 純禾 U net value 凈值 notes 票據(jù) notes payable應(yīng)付票據(jù)notes receivable應(yīng)收票據(jù)opening stock期初存貨operating expense營業(yè)費用order 訂單 organization expense 開辦費 original document原始單據(jù)outlay 支出 output 產(chǎn)量 overdraft 透支 opening stock期初存貨operating expense營業(yè)費用order 訂單 organization expense 開辦費 original document原始單據(jù)o

17、utlay 支出 output 產(chǎn)量 overdraft 透支 quotation 報價 rate 比率 raw material 原料 rebate 回扣 receipt 收據(jù) receivable 應(yīng)收款recoup 補償 redemption 償還 refund 退款 remittance 匯款 rent 租金 repair 修理費 reserve 準(zhǔn)備 residual value 剩余價值 retailer 零售商 returns 退貨 revenue 收入 salary 薪金 sales 銷貨 sale return 銷貨退回 sale discount銷貨折扣salvage 殘值

18、 sample fee 樣品 scrap 廢料 scrap value 殘余價值 securities 證券 security 抵押品 selling commission 銷貨傭金 selling expense銷貨費用selling price售價share capital股份share certificate 股票 shareholder 股東 short term loan 短期借款 sole proprietorship 獨資 spare parts酉己件standard cost標(biāo)準(zhǔn)成本stock存貨 stocktake 盤點 stock sheet 存貨表 subsidies 補

19、助金 sundry expense 雜項費用 supporting document 附表 surplus 盈余 suspense account暫記賬戶taxable profit 可徵稅利潤 tax稅捐 temporary payment暫付款temporary receipt暫收款time deposit定期存款total 合計total cost 總成本 trade creditor進(jìn)貨客戶trade debtor 銷貨客戶 trademark 商標(biāo) transaction 交易 transfer 轉(zhuǎn)賬 transfer voucher 轉(zhuǎn)賬傳票 transportation 運輸費

20、travelling 差旅費 trial balance 試算表 trust 信托 turnover 營業(yè)額 unappropriated surplus 未分配盈余 unit cost單位成本unlimited company無限公司unlimited liability無限責(zé)任unpaid dividend未付股禾 Uvaluation 估價 value 價值 vendor 賣主 voucher 傳票 wage rate 工資率 wage工資 wage allocation sheet工資分配表warehouse receipt倉庫收據(jù)welfare expense 福利費 wear an

21、d tear 秏損 work order工作通知單year end 年結(jié)Account 帳戶Accounting system會計系統(tǒng)American Accounting Association 美國會計協(xié)會American Institute of CPAs 美國注冊會計師協(xié)會Audit 審計Balance sheet資產(chǎn)負(fù)債表Bookkeepking 簿記Cash flow prospects 現(xiàn)金流量預(yù)測Certificate in Internal Auditing內(nèi)部審計證書Certificate in Management Accounting管理會計證書Certificate

22、Public Accountant注冊會計師Cost accounting成本會計External users外部使用者Financial accounting財務(wù)會計Financial Accounting Standards Board財務(wù)會計準(zhǔn)則委員會Financial forecast財務(wù)預(yù)測Generally accepted accounting principles公認(rèn)會計原貝 U通用目的信息政府會計辦公室General-purpose informationGovernment Accounting OfficeIncome statement 損益表內(nèi)部審計師協(xié)會管理會計師協(xié)會Institute of Internal AuditorsInstitute of Management AccountantsIntegrity 整合性Internal auditing 內(nèi)部審計內(nèi)部控制結(jié)構(gòu)Internal control structureInternal Revenue Service國內(nèi)收入署Internal users 內(nèi)部使用者M(jìn)