會計專業(yè)術(shù)語翻譯

1、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accountsreceivable應(yīng)收賬款accumulatedprofits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)allowance津貼amalgamation合并

2、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 manufacturingexpense 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壞賬balance余額balance sheet資產(chǎn)負(fù)債表bank ac

3、count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 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 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 direc

4、tors董事會bonds 債券bonus 紅利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

5、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出納員cashiers check本票certificate of deposit存款單折certificate of indebtedness借據(jù)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chart

6、ered 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commodity商品common stock普通股company 公司compensation賠償compound interest復(fù)利consignee承銷人consignment 寄銷consignor寄銷人consolidate

7、d balance sheet 合并資產(chǎn)負(fù)債表精選文庫consolidated profit and lossdirector董事franchise專營權(quán)account合并損益表discount折扣freight運(yùn)費consolidation合并discount on purchase進(jìn)貨折funds 資金construction cost營建成本扣furniture and fixture家俬及construction revenue營建收discount on sale銷貨折扣器具入dishonoured check退票gain利益contract合同dissolution解散genera

8、l expense總務(wù)費用control account統(tǒng)制賬戶dividend股利general ledger總分類賬copyright版權(quán)dividend payable應(yīng)付股利goods 貨物corporation公司documentary bill押匯匯票goods in transit在運(yùn)貨物cost成本documents 單據(jù)goodwill商譽(yù)cost accounting成本會計double entry bookkeeping復(fù)government bonds政府債券cost of labour勞工成本式簿記gross profit毛利cost of production生產(chǎn)成

9、本draft 匯票guarantee保證cost of manufacture制造成本drawee付款人guarantor保證人cost of sales銷貨成本drawer出票人idle time停工時間cost price成本價格drawing提款import duty進(jìn)口稅credit貸方duplicate副本income收入credit note收款通知單duties and taxes稅捐income tax所得稅creditor債權(quán)人earnings業(yè)務(wù)收益income from joint venture合crossed check橫線支票endorser背書人營收益curren

10、taccount往來活期賬戶entertainment交際費income from saleof assets出current asset流動資產(chǎn)enterprise企業(yè)售資產(chǎn)收入current liability流動負(fù)債equipment設(shè)備indirect cost間接成本current profit and loss本期estate財產(chǎn)indirect expense間接費用損益estimated cost估計成本indirect labour間接人工debit借方estimates概算indorsement背書debt債務(wù)exchange兌換installment分期付款debtor債

11、務(wù)人exchange loss兌換損失insurance保險deed契據(jù)expenditure 經(jīng)費intangible asset無形資產(chǎn)deferred assets遞延資產(chǎn)expense費用interest利息deferred liabilities遞延負(fù)extension延期interest rate利率債face value票面價值interest received利息收入delivery交貨factor代理商inter office account內(nèi)部往delivery expense送貨費fair value公平價值來delivery order出貨單financialstate

12、ment財務(wù)報表intrinsic value內(nèi)在價值demand draft即期匯票financial year財政年度inventory存貨demand note即期票據(jù)finished goods制成品investment投資demurrage charge延期費finished parts制成零件investment income投資收益deposit存款fixed asset固定資產(chǎn)invoice發(fā)票deposit slip存款單fixed cost固定成本item項目depreciation折舊fixed deposit定期存款job工作direct cost直接成本fixed e

13、xpense固定費用job cost工程成本direct labour直接人工foreman工頭joint venture短期合伙-2精選文庫journal 日記賬order訂單share capital股份labour人工organization expense開辦費share certificate股票labour cost人工成本original document原始單據(jù)shareholder股東land土地outlay支出short term loan短期借款lease租約output產(chǎn)量sole proprietorship獨資leasehold租約overdraft透支spare

14、parts配件ledger分類賬opening stock期初存貨standard cost標(biāo)準(zhǔn)成本legal expense律師費operating expense營業(yè)費用stock存貨letter of credit信用狀order訂單stocktake盤點liability負(fù)債organization expense開辦費stock sheet存貨表limited company 有限公司original document原始單據(jù)subsidies補(bǔ)助金limited liability有限負(fù)債outlay支出sundry expense雜項費用limited partnership有限

15、合夥output產(chǎn)量supporting document附表liquidation清盤overdraft透支surplus盈余l(xiāng)oan借款quotation報價suspense account暫記賬戶long term liability長期負(fù)債rate 比率taxable profit可徵稅利潤loss損失raw material原料tax 稅捐loss on exchange兌換損失rebate回扣temporary payment暫付款machineryequipment 機(jī)器設(shè)備receipt收據(jù)temporary receipt暫收款manufacturingexpense 制造費

16、receivable應(yīng)收款time deposit定期存款用recoup補(bǔ)償total合計manufacturing cost制造成本redemption償還total cost總成本market price市價refund退款trade creditor進(jìn)貨客戶materials原村料remittance匯款trade debtor銷貨客戶material requisition領(lǐng)料單rent 租金trademark商標(biāo)medical fee醫(yī)藥費repair修理費transaction交易merchandise商品reserve準(zhǔn)備transfer轉(zhuǎn)賬miscellaneousexpens

17、e 雜項費residual value剩余價值transfer voucher轉(zhuǎn)賬傳票用retailer零售商transportation運(yùn)輸費mortgage抵押returns退貨travelling差旅費mortgagor抵押人revenue收入trial balance試算表mortgagee承押人salary薪金trust信托movable property動產(chǎn)sales銷貨turnover 營業(yè)額net amount凈額sale return銷貨退回unappropriated surplus未分net asset資產(chǎn)凈額sale discount銷貨折扣配盈余net income凈

18、收入salvage殘值unit cost單位成本net loss凈虧損sample fee樣品unlimited company無限公司net profit純利scrap廢料unlimitedliability無限責(zé)任net value凈值scrap value殘余價值unpaid dividend未付股利notes票據(jù)securities證券valuation估價notes payable應(yīng)付票據(jù)security抵押品value價值notes receivable應(yīng)收票據(jù)selling commission銷貨傭金vendor賣主opening stock期初存貨selling expens

19、e銷貨費用voucher 傳票operating expense營業(yè)費用selling price售價wage rate工資率-3精選文庫wage 工資Integrity整合性Partnership合伙企業(yè)wage allocation sheet工資分Internal auditing內(nèi)部審計Positive cash flow正現(xiàn)金流配表Internal control structure量warehouse receipt倉庫收據(jù)內(nèi)部控制結(jié)構(gòu)Retained earning留存利潤welfare expense褔?yán)MInternal Revenue Service國Revenue 收入w

20、ear and tear秏損內(nèi)收入署Sole proprietorship獨資企業(yè)work order工作通知單Internal users內(nèi)部使用者Solvency 清償能力year end年結(jié)Management accounting管理會Stable-dollar assumption穩(wěn)Accounting system會計系統(tǒng)計定貨幣假設(shè)American AccountingReturn of investment投資回Stockholders股東Association美國會計協(xié)會報Stockholders' equity股東權(quán)American InstituteofCPAs

21、美Return on investment投資報益國注冊會計師協(xié)會酬Window dressing門面粉飾Audit 審計Securities and ExchangeBalance sheet資產(chǎn)負(fù)債表Commission證券交易委員會Bookkeepking簿記Statement of cash flow現(xiàn)金Cash flow prospects現(xiàn)金流量流量表預(yù)測Statement of financialCertificate in Internalposition財務(wù)狀況表Auditing內(nèi)部審計證書Tax accounting稅務(wù)會計Certificate in ManagementAccountingequation會計等式Accoun