商務(wù)英語之會(huì)計(jì)英語匯總

1、Account 賬戶國注冊會(huì)計(jì)師協(xié)會(huì)accountant 會(huì)計(jì)員amortization 攤銷accounting 會(huì)計(jì)amortized cost 應(yīng)攤成本accounting equation 會(huì)計(jì)等式annuities 年金accounting system 會(huì)計(jì)制度applied cost巳分配成本accounts payable 應(yīng)付賬款applied expense巳分配費(fèi)用accounts receivable 應(yīng)收賬款appliedmanufacturingaccumulated profits 累積利益expense己分配制造費(fèi)用adjusting entry 調(diào)整記錄app

2、ortioned charge 攤派費(fèi)用adjustment 調(diào)整appreciation 漲價(jià)administration expense 管理費(fèi)article of association 公司章程 用articulation勾稽關(guān)系advances 預(yù)付assessment 課稅advertising expense 廣告費(fèi)assets資產(chǎn)agency代理attorney fee 律師費(fèi)agent代理人audit審計(jì)agreement 契約auditor審計(jì)員allotments 分配數(shù)average平均數(shù)allowance 津貼average cost平均成本amalgamation

3、合并bad debt 壞賬AmericanAccounting商務(wù)英語之會(huì)計(jì)英語匯總 acceptance 承兌Association美國會(huì)計(jì)協(xié)會(huì)American Institute of CPAs 美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(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

4、人beneficiary 受益人bequest 遺產(chǎn)bill票據(jù)bill of exchange 7匚票bill of 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賬面價(jià)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business

5、 entity 企業(yè)個(gè)體by-product 副產(chǎn)品by-product sales副產(chǎn)品銷售capital 股本capital income 資本收益capital outlay 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 flow prospects 現(xiàn)金流量 預(yù)測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 cas

6、h purchase 現(xiàn)購 cash sale 現(xiàn)沽 cashier出納員cashiers check 本票Certificate in Internal Auditing 內(nèi)部審計(jì)證書C ertificat e in Management Accounting管理會(huì)計(jì)證書 certificate of deposit 存款單折 certificate of indebtedness 借據(jù) Certificate Public Accountant 注冊會(huì)計(jì)師certified check保付 支票certified public accountant 會(huì) 計(jì)師charges 費(fèi)用charge

7、 for remittances ?匚款手續(xù)費(fèi)charter營業(yè)執(zhí)照chartered accountant 會(huì)計(jì)師chattels 動(dòng)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commodity 商品common stock 普通股company 公司compensation 賠償compound interest 復(fù)

8、利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 lossaccount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copyright 版權(quán)corporation 公司cost成本cost accounting 成本會(huì)計(jì)cost of labour勞工成本cost of production 生產(chǎn)成本

9、cost of manufacture 制造成本cost of sales銷貨成本cost price成本價(jià)格cost principle 成本原則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(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deflation通貨緊

10、縮delivery 交貨delivery expense 送貨費(fèi)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 折舊direct cost直接成本direct labour直接人工director 董事disclosure 批露discount 折扣discount on purchase 進(jìn)貨折扣discount on sale 銷貨折扣dishonoured check 退票dissolution 解散dividend 股利

11、dividend payable 應(yīng)付股利documentary bill 押匯匯票documents 單據(jù)double entry booldceeping 復(fù)式簿記draft匯票drawee付款人drawer出票人drawing 提款duplicate 副本duties and taxes 稅捐earnings業(yè)務(wù)收益endorser背書人 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)

12、expense 費(fèi)用extension 延期external users外部使用者face value票面價(jià)值factor代理商fair value公平價(jià)值financial accounting 財(cái)務(wù)會(huì)計(jì)F inancialAccountingStandards Board財(cái)務(wù)會(huì)計(jì)準(zhǔn)則 委員會(huì)financial activities 籌資活動(dòng)financial forecast 財(cái)務(wù)預(yù)測financial statement 財(cái)務(wù)報(bào)表financial year 財(cái)政年度finished goods 制成品finished parts 制成零件fixed asset固定資產(chǎn)fixed cos

13、t固定成本fixed deposit定期存款fixed expense固定費(fèi)用foreman 工頭franchise專營權(quán)freight 運(yùn)費(fèi)funds資金furniture and fixture 家俐與器具gain利益general expense 總務(wù)費(fèi)用general ledger 總分類賬general-purpose information 通用目的信息generally accepted accounting principles 公認(rèn)會(huì)計(jì)原則going-concern assumption 持續(xù)經(jīng)營假設(shè)goods貨物goods in transit 在運(yùn)貨物goodwill 商

14、譽(yù)Government Accounting Office政府會(huì)計(jì)辦公室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 from joint venture 合營收益income from sale of assets 出售資產(chǎn)收入income statement 損益表income tax所得稅indirect cost間接成本indirect expense 間接費(fèi)用13 / 11indirect labour 間接人工invento

15、ry 存貨indorsement 背書Investing activities 投資活動(dòng)Inflation通貨膨漲investment 投資installment分期付款investment income 投資收益Institute of Internal Auditorsinvoice 發(fā)票內(nèi)部審計(jì)師協(xié)會(huì)item項(xiàng)目Institute of Managementjob工作Accountants管理會(huì)計(jì)師協(xié)會(huì)job cost工程成本insurance 保險(xiǎn)joint venture短期合伙intangible asset 無形資產(chǎn)journal日記賬integrity整合性labour人工in

16、ter office account 內(nèi)部往來labour cost人工成本interest 利息land 土地interest rate 利率lease租約interest received 利息、收入leasehold 租約Internal auditing 內(nèi)部審計(jì)ledger分類賬Internal control structure 內(nèi)部legal expense 律師費(fèi)控制結(jié)構(gòu)letter of credit 信用狀internal Revenue Service 國內(nèi)liability 負(fù)債收入署Internal users內(nèi)部使用limited company 有限公司者limi

17、ted liability 有限負(fù)債intrinsic value 內(nèi)在價(jià)值limited partnership 有限合伙liquidation 清盤loan借款long term liability 長期負(fù)債loss損失loss on exchange 兌換損失 machinery equipment 機(jī)器設(shè)備 management accounting 管理 會(huì)計(jì) manufacturing expense 制 造費(fèi)用manufacturing cost 制造成本market price 市價(jià)materials原村料material requisition 領(lǐng)料單medical fee

18、醫(yī)藥費(fèi)merchandise 商品miscellaneous expense 雜項(xiàng)費(fèi) 用mortgage 抵押mortgagor抵押人mortgagee承押人movable property 動(dòng)產(chǎn)negative cash flow 負(fù)現(xiàn)金流量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 stock期初存貨operating expense 營業(yè)費(fèi)用order訂單organization

19、 expense 開辦費(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 activities 經(jīng)營活動(dòng)operating expense 營業(yè)費(fèi)用order訂單organization expense 開辦費(fèi)original document 原始單據(jù)outlay支出output產(chǎn)量overdraft 透支owners equity所有者權(quán)益partnership合伙企業(yè)positive cash flow 正現(xiàn)金流量quotation 報(bào)價(jià)rate比率raw material 原料r

20、ebate回扣receipt 收據(jù)receivable 應(yīng)收款recoup補(bǔ)償redemption 償還refund退款remittance 7匚款rent租金repair修理費(fèi)reserve 準(zhǔn)備residual value 剩余價(jià)值retailer零售商retained earning 留存利潤return of investment 投資回報(bào)return on investment 投資報(bào)酬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sample fee 樣品scrap廢料scr

21、ap value殘余價(jià)值securities 證券Securities and ExchangeCommission證券交易委員會(huì)security抵押品selling commission 銷貨傭金selling expense 銷貨費(fèi)用selling price 售價(jià)share capital 股份share certificate 股票shareholder 股東short term loan 短期借款Sole proprietorship 獨(dú)資企業(yè)solvency清償能力spare parts 配件stable-dollar assumption 穩(wěn)定 貨幣假設(shè)standard cost標(biāo)準(zhǔn)成 本statement of cash flow 現(xiàn)金流 量表Statement of financial position 財(cái)務(wù)狀況表stock存貨 stocldiolders 股東 Stockho