會計專業(yè)術語翻譯

會計方面專業(yè)術語的averagecost平均成本carriedforward移下頁baddebt壞賬cash現金英文翻譯balance余額cashaccount現金賬戶balancesheet資產負債表cashinbank存銀行現金bankaccount銀行賬戶cashondelivery交貨收款bankbalance銀行結存cashonhand庫存現金bankcharge銀行手續(xù)費cashpayment現金支付acceptance承兌bankdeposit銀行存款cashpurchase現購account賬戶bankdiscount銀行貼現cashsale現沽accountant會計員bankdraft銀行匯票cashier出納員accounting會計bankloan銀行借款cashierscheck本票accountingsystem會計制度bankoverdraft銀行透支certificateofdeposit存款accountspayable應付賬款bankersacceptance銀行承兌單折accountsreceivable應收賬款bankruptcy破產certificateofindebtednessaccumulatedprofits累積利益bearer持票人借據adjustingentry調整記錄beneficiary受益人certifiedcheck保付支票adjustment調整bequest遺產certifiedpublicaccountantadministrationexpense管理bill票據會計師費用billofexchange匯票charges費用advances預付billoflading提單chargeforremittances匯水advertisingexpense廣告費billsdiscounted貼現票據手續(xù)費agency代理billspayable應付票據charter營業(yè)執(zhí)照agent代理人billsreceivable應收票據charteredaccountant會計師agreement契約boardofdirectors董事會chattles動產allotments分配數bonds債券check支票allowance津貼bonus紅利checkbookstub支票存根amalgamation合并bookvalue賬面價值closedaccount己結清賬戶amortization攤銷bookkeeper簿記員closing結算amortizedcost應攤成本bookkeeping簿記closingentries結賬紀錄annuities年金branchofficegeneralledgerclosingstock期末存貨appliedcost巳分配成本支店往來賬戶closingthebook結賬appliedexpense巳分配費用broker經紀人columnarjournal多欄日記賬appliedmanufacturingbroughtdown接前combination聯(lián)合expense己分配制造費用broughtforward接上頁commission傭金apportionedcharge攤派費用budget預算commodity商品appreciation漲價by-product副產品commonstock普通股articleofassociation公司by-productsales副產品銷售company公司章程capital股本compensation賠償assessment課稅capitalincome資本收益compoundinterest復利assets資產capitaloutlay資本支出consignee承銷人attorneyfee律師費capitalstock股本consignment寄銷audit審計capitalstockcertificate股consignor寄銷人auditor審計員票consolidatedbalancesheetaverage平均數carrieddown移后合并資產負債表

consolidatedprofitandlossdirector董事franchise專營權account合并損益表discount折扣freight運費consolidation合并discountonpurchase進貨折funds資金constructioncost營建成本扣furnitureandfixture家促及constructionrevenue營建收discountonsale銷貨折扣器具入dishonouredcheck退票gain利益contract合同dissolution解散generalexpense總務費用controlaccount統(tǒng)制賬戶dividend股利generalledger總分類賬copyright版權dividendpayable應付股利goods貨物corporation公司documentarybill押匯匯票goodsintransit在運貨物cost成本documents單據goodwill商譽costaccounting成本會計doubleentrybookkeeping復governmentbonds政府債券costoflabour勞工成本式簿記grossprofit毛利costofproduction生產成本draft匯票guarantee保證costofmanufacture制造成本drawee付款人guarantor保證人costofsales銷貨成本drawer出票人idletime停工時間costprice成本價格drawing提款importduty進口稅credit貸方duplicate副本income收入creditnote收款通知單dutiesandtaxes稅捐incometax所得稅creditor債權人earnings業(yè)務收益incomefromjointventure合crossedcheck橫線支票endorser背書人營收益currentaccount往來活期賬戶entertainment交際費incomefromsaleofassets出currentasset流動資產enterprise企業(yè)售資產收入currentliability流動負債equipment設備indirectcost間接成本currentprofitandloss本期estate財產indirectexpense間接費用損益estimatedcost估計成本indirectlabour間接人工debit借方estimates概算indorsement背書debt債務exchange兌換installment分期付款debtor債務人exchangeloss兌換損失insurance保險deed契據expenditure經費intangibleasset無形資產deferredassets遞延資產expense費用interest利息deferredliabilities遞延負extension延期interestrate利率債facevalue票面價值interestreceived利息收入delivery交貨factor代理商interofficeaccount內部往deliveryexpense送貨費fairvalue公平價值來deliveryorder出貨單financialstatement財務報表intrinsicvalue內在價值demanddraft即期匯票financialyear財政年度inventory存貨demandnote即期票據finishedgoods制成品investment投資demurragecharge延期費finishedparts制成零件investmentincome投資收益deposit存款fixedasset固定資產invoice發(fā)票depositslip存款單fixedcost固定成本item項目depreciation折舊fixeddeposit定期存款job工作directcost直接成本fixedexpense固定費用jobcost工程成本directlabour直接人工foreman工頭jointventure短期合伙

journal日記賬order訂單sharecapital股份labour人工organizationexpense開辦費sharecertificate股票labourcost人工成本originaldocument原始單據shareholder股東land土地outlay支出shorttermloan短期借款lease租約output產量soleproprietorship獨資leasehold租約overdraft透支spareparts配件ledger分類賬openingstock期初存貨standardcost標準成本legalexpense律師費operatingexpense營業(yè)費用stock存貨letterofcredit信用狀order訂單stocktake盤點liability負債organizationexpense開辦費stocksheet存貨表limitedcompany有限公司originaldocument原始單據subsidies補助金limitedliability有限負債outlay支出sundryexpense雜項費用limitedpartnership有限合夥output產量supportingdocument附表liquidation清盤overdraft透支surplus盈余l(xiāng)oan借款quotation報價suspenseaccount暫記賬戶longtermliability長期負債rate比率taxableprofit可徵稅利潤loss損失rawmaterial原料tax稅捐lossonexchange兌換損失rebate回扣temporarypayment暫付款machineryequipment機器設備receipt收據temporaryreceipt暫收款manufacturingexpense制造費receivable應收款timedeposit定期存款用recoup補償total合計manufacturingcost制造成本redemption償還totalcost總成本marketprice市價refund退款tradecreditor進貨客戶materials原村料remittance匯款tradedebtor銷貨客戶materialrequisition領料單rent租金trademark商標medicalfee醫(yī)藥費repair修理費transaction交易merchandise商品reserve準備transfer轉賬miscellaneousexpense雜項費residualvalue剩余價值transfervoucher轉賬傳票用retailer零售商transportation運輸費mortgage抵押returns退貨travelling差旅費mortgagor抵押人revenue收入trialbalance試算表mortgagee承押人salary薪金trust信托movableproperty動產sales銷貨turnover營業(yè)額netamount凈額salereturn銷貨退回unappropriatedsurplus未分netasset資產凈額salediscount銷貨折扣配盈余netincome凈收入salvage殘值unitcost單位成本netloss凈虧損samplefee樣品unlimitedcompany無限公司netprofit純利scrap廢料unlimitedliability無限責任netvalue凈值scrapvalue殘余價值unpaiddividend未付股利notes票據securities證券valuation估價notespayable應付票據security抵押品value價值notesreceivable應收票據sellingcommission銷貨傭金vendor賣主openingstock期初存貨sellingexpense銷貨費用voucher傳票operatingexpense營業(yè)費用sellingprice售價wagerate工資率wage工資wageallocationsheet工資分配表warehousereceipt倉庫收據welfareexpense福利費wearandtear耗損workorder工作通知單yearend年結Accountingsystem會計系統(tǒng)AmericanAccountingAssociation美國會計協(xié)會AmericanInstituteofCPAs美國注冊會計師協(xié)會Audit審計Balancesheet資產負債表Bookkeepking簿記Cashflowprospects現金流量預測CertificateinInternalAuditing內部審計證書CertificateinManagementAccounting管理會計證書CertificatePublicAccountant注冊會計師Costaccounting成本會計Externalusers外部使用者Financialaccounting財務會計FinancialAccountingStandardsBoard財務會計準則委員會Financialforecast財務預測Generallyacceptedaccountingprinciples公認會計原則General-purposeinformation通用目的信息GovernmentAccountingOffice政府會計辦公室Incomestatement損益表InstituteofInternalAuditors內部審計師協(xié)會InstituteofManagementAccountants管理會計師協(xié)會Integrity整合性Internalauditing內部審計Internalcontrolstructure內部控制結構InternalRevenueService國內收入署Internalusers內部使用者Managementaccounting管理會計Re