會計(jì)詞匯中英文對照

1、會計(jì)詞匯中英文對照表acceptance 承兌account 賬戶accountant 會計(jì)員accounting 會計(jì)accounting system 會計(jì)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(fèi)用advances 預(yù)付advertising expense 廣告費(fèi)agency 代理agent 代理人agreement 契約allotments 分配數(shù)allowance 津

2、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(fèi)用applied manufacturing expense 己分配制造費(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 審計(jì)員average 平均數(shù)average cost 平均成本bad debt 壞賬b

3、alance 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)bil

4、ls 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 sto

5、ck 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cer

6、tified public accountant 會計(jì)師charges 費(fèi)用charge for remittances 匯水手續(xù)費(fèi)charter 營業(yè)執(zhí)照chartered accountant 會計(jì)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

7、 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copyright 版權(quán)corporation 公司cost 成本cost acc

8、ounting 成本會計(jì)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(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)debtor 債務(wù)人deed 契據(jù)deferred as

9、sets 遞延資產(chǎn)deferred liabilities 遞延負(fù)債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discount 折扣discount on purchase 進(jìn)貨折扣discount on sale 銷貨折扣dishonoured check 退票d

10、issolution 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exchan

11、ge 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)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 cost 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 家俬

12、及器具gain 利益general expense 總務(wù)費(fèi)用general ledger 總分類賬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 合營收益income from sale of assets 出售資產(chǎn)收入indirect cost 間接成本indirect expense

13、間接費(fèi)用indirect labour 間接人工indorsement 背書installment 分期付款insurance 保險(xiǎn)intangible asset 無形資產(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)目job 工作job cost 工程成本joint venture 短期合伙journal 日記賬labour

14、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(fèi)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manufacturing expense 制造費(fèi)用manufac

15、turing cost 制造成本market price 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)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 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

16、應(yīng)收票據(jù)opening stock 期初存貨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opening stock 期初存貨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prepaid expense 預(yù)付費(fèi)用quotation 報(bào)價(jià)rate 比率raw mater

17、ial 原料rebate 回扣receipt 收據(jù)receivable 應(yīng)收款recoup 補(bǔ)償redemption 償還refund 退款remittance 匯款rent 租金repair 修理費(fèi)reserve 準(zhǔn)備residual value 剩余價(jià)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sample fee 樣品scrap 廢料scrap value 殘余價(jià)值securities 證券security 抵押品selling commissi

18、on 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spare parts 配件standard cost 標(biāo)準(zhǔn)成本stock 存貨stocktake 盤點(diǎn)stock sheet 存貨表subsidies 補(bǔ)助金sundry expense 雜項(xiàng)費(fèi)用supporting document 附表surplus 盈余suspense account 暫記賬戶taxable profit 可征稅利潤tax 稅捐temporary payment 暫付款temporary receipt 暫收款time deposit 定期存款total 合計(jì)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(yùn)輸費(fèi)travelling 差旅費(fèi)trial balance 電子表格tr