A會(huì)計(jì)專(zhuān)業(yè)英語(yǔ)單詞

1、會(huì)計(jì)專(zhuān)業(yè)英語(yǔ)詞匯acceptanee 承兌 account 賬八 accountant 會(huì)計(jì)員 accounting 會(huì)計(jì) accounting system 會(huì)：卜制度 accounts payable 應(yīng)付賬款 accounts receivable 應(yīng)收賬款 accumulated profits 累枳利益 adjusting entry 調(diào)整記錄 adjustment 調(diào)整 administration expense 管理費(fèi)用 advances 預(yù)付 advertising expense 廣告費(fèi) agency代理 agent代理人 agreement 契約 allotments 分

2、配數(shù) allows nee 津貼 amalgamation 合并 amortization 攤銷(xiāo) amortized cost 丿m攤成本 annuities 年僉 applied cost已分配成本 applied expense 已分配費(fèi)丿li applied manufacturing expense c分配制造費(fèi)用 apportioned charge 攤派費(fèi)用 appreciation 漲價(jià) article of association 公司章程 assessment 課稅 assets資產(chǎn) attorney fee 律師費(fèi) audit審計(jì) auditor卅計(jì)員 average 平均

3、數(shù) average cost平均成本 bad debt 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銀行丁續(xù)費(fèi) 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 bankruptcy 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

4、 lading 提單bills discounted 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(huì)bonds債券bonus紅利book value 賬tri價(jià)值bookkeeper 簿記員bookkeeping 簿記branch office general ledger 支丿占往來(lái)賬戶 broker經(jīng)紀(jì)人brought down 接前brought forward 接上頁(yè)budget預(yù)算by-product 副產(chǎn)品by-product sales副產(chǎn)品銷(xiāo)售capital 股本capital income 資本

5、收益capital outlay 資本支出capital stock 股本capital stock certificate 股票carried down 移后carried forward 移卜頁(yè)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(kù)存現(xiàn)金cash payment現(xiàn)金支付cash purchase 現(xiàn)購(gòu)cash sale 現(xiàn)沽cashier出納員cashiers check 木票certificate of deposit 存款單折certificate of indebtednes

6、s 借據(jù) certified check 保付支票certified public accountant 會(huì)計(jì) charges 費(fèi)用charge for remittances 匯水手續(xù)費(fèi) charter營(yíng)業(yè)執(zhí)照chartered accountant 會(huì)計(jì)師chatties 動(dòng)產(chǎn)check支票delivery order 出貨單 demand draft即期匯票 demand note即期票據(jù) demurrage charge 延期費(fèi) deposit 存款 deposit slip 存款單 depreciation 折ii丨 direct cost肓接成本 direct labour直接人工

7、 director 董事 discount 折扌ii discount on purchase 進(jìn)貨折扌ii discount on sale 銷(xiāo)貨折扣 dishonoured check 退票 dissolution 解散 dividend 股利 dividend payable 應(yīng)付股利 documentary 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 副木 duties and taxes 稅捐 earnings業(yè)務(wù)收益 end

8、orser背書(shū)人 entertainment 交際費(fèi) enterprise 企業(yè) equipment 設(shè)備 estate財(cái)產(chǎn) estimated cost 估計(jì)成本 estimates 概算 exchange 兌換 exchange loss兌換損失 expenditure 經(jīng)費(fèi) expense 費(fèi)用 extension 延期 face value票面價(jià)值 factor代理商 fair value公平價(jià)值 financial statement 財(cái)務(wù)報(bào)農(nóng) financial year 財(cái)政年度 finished goods 制成品 finished parts 制成零件 fixed asset

9、固定資產(chǎn) fixed cost固定成本 fixed deposit定期存款checkbook stub 支票存根 closed account la結(jié)淸賬戶 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 commissi on 傭金 commodity 商品 common stock 普通股 company 公司 compensation 賠償 compound interest 復(fù)利 consignee承銷(xiāo)人 consign

10、merit 寄銷(xiāo) consignor寄銷(xiāo)人 consolidated balance sheet 合并資產(chǎn)負(fù)債表 consolidated profit and loss account 合并損益農(nóng) consolidation 合并 construction cost 營(yíng)建成本 construction revenue 營(yíng)建收入 contract 合同 control account 統(tǒng)制賬戶 copyright 版權(quán) corporation 公司 cost成木 cost accounting 成本會(huì)計(jì) cost of labour勞工成本 cost of product!on 生產(chǎn)成本 co

11、st of manufacture 制造成本 cost of sales銷(xiāo)貨成本 cost price成本價(jià)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(lái)活期賬戶 current asset流動(dòng)資產(chǎn) current liability 流動(dòng)負(fù)債 current profit and loss 本期損益 debit借方 debt債務(wù) debtor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 deliv

12、ery expense 送貨費(fèi)legal expense 律師費(fèi) letter of credit 信用狀 liability 負(fù)債 limited company 右限公司 limited liability 有限負(fù)債 limited partnership 彳j限合伙 liquidation 淸盤(pán) loan借款 long term liability 長(zhǎng)期負(fù)債 loss損失 loss on exchange 兌換損失 machinery equipment 機(jī)器設(shè)備 manufacturing expense 制造費(fèi)用 manufacturing cost 制造成本 market pric

13、e 市價(jià) materials原村料 material requisition 領(lǐng)料單 medical fee 醫(yī)藥費(fèi) merchandise 商品 miscellaneous expense 雜項(xiàng)費(fèi)川 mortgage 抵押 mortgagor扌氐押人 mortgagee承押人 movable property 動(dòng)產(chǎn) net amount 凈額 net asset資產(chǎn)凈額 net income凈收入 net loss凈虧損 net profit 純利 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 stoc

14、k期初存貨 operating expense 營(yíng)業(yè)費(fèi)用 order訂單organization expense 開(kāi)辦費(fèi) 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(yíng)業(yè)費(fèi)用 order訂單organization expense 開(kāi)辦費(fèi) original document 原始單據(jù) outlay支出 output產(chǎn)量 overdraft 透支fixed expense i占i定費(fèi)用 foreman 工頭 franchise專(zhuān)營(yíng)權(quán) freight 運(yùn)費(fèi) fund

15、s資金 furniture and fixture 家俐及器具 gain利益 general expense 總務(wù)費(fèi)用 general ledger 總分類(lèi)賬 goods貨物 goods in transit 在運(yùn)貨物 goodwill 商譽(yù) government bonds 政府債券 gross profit 毛利 guarantee 保證 guarantor保證人 idle time停工時(shí)間 import duty 進(jìn)口稅 income收入 income tax所得稅 income from joint venture 合營(yíng)收益 income from sale of assets 出售資

16、產(chǎn)收入 indirect cost間接成本 in direct expense 間接費(fèi)用 indirect labour 間接人工 indorsement 背書(shū) installment分期付款 insurance 保險(xiǎn) intangible asset 無(wú)形資產(chǎn) interest 利息 interest rate 利率 interest received 利息收入 inter office account 內(nèi)部往來(lái) intrinsic value 內(nèi)在價(jià)值 inventory 存貨 investment 投資 investment income 投資收益 invoice 發(fā)票 item 項(xiàng) j

17、ob工作 job cost工程成木 joint venture短期合伙 journal lh己賬 labour人工 labour cost人工成本 land 土地 lease租約 leasehold 租約 ledger分類(lèi)賬time deposit定期存款total介計(jì)total cost總成本trade creditor 進(jìn)貨客戶 trade debtor銷(xiāo)貨客戶 trademark 商標(biāo) transaction 交易 transfer 轉(zhuǎn)賬 transfer voucher 轉(zhuǎn)賬傳票 transportation 運(yùn)輸費(fèi) travelling 差旅費(fèi) trial balance電子表格 t

18、rust信托 turnover營(yíng)業(yè)額 unappropriated surplus盈余unit cost單位成本 unlimited company 無(wú)限公司 unlimited liability 無(wú)限責(zé)任 unpaid dividend 未付股利 valuation 估價(jià) value價(jià)值 ven dor賣(mài)主 voucher 傳票 wage rate 工資率 wage工資wage allocation sheet 工資分配表 warehouse receipt 倉(cāng)庫(kù)收據(jù) welfare expense 福利費(fèi) wear and tear 耗損 work order工作通知單 year end 年結(jié)quotation扌艮價(jià) rate比率 raw material 原料 rebate回扣 receipt 收據(jù) receivable 應(yīng)收款 recoup補(bǔ)償 redemption 償述 refund退