財務(wù)英文術(shù)語

acceptance承兌account賬戶accountant會計員accounting會計accountingsystem會計制度accountspayable應(yīng)付賬款accountsreceivable應(yīng)收賬款accumulatedprofits累積利益adjustingentry調(diào)整記錄adjustment調(diào)整administrationexpense管理費用advances預(yù)付advertisingexpense廣告費agency代理agent代理人agreement契約allotments分配數(shù)allowance津貼amalgamation合并amortization攤銷amortizedcost應(yīng)攤成本annuities年金appliedcost已分配成本appliedexpense 已分配費用appliedmanufacturingexpense 己分配制造費用apportionedcharge攤派費用appreciation漲價articleofassociation公司章程assessment課稅assets資產(chǎn)attorneyfee律師費audit審計auditor審計員average平均數(shù)averagecost平均成本baddebt壞賬balance余額balancesheet資產(chǎn)負(fù)債表bankaccount銀行賬戶bankbalance銀行結(jié)存bankcharge銀行手續(xù)費bankdeposit銀行存款bankdiscount銀行貼現(xiàn)bankdraft銀行匯票精品文檔交流 1bankloan 銀行借款bankoverdraft 銀行透支bankersacceptance 銀行承兌bankruptcy 破產(chǎn)bearer 持票人beneficiary 受益人bequest遺產(chǎn)bill票據(jù)billofexchange匯票billoflading提單billsdiscounted貼現(xiàn)票據(jù)billspayable應(yīng)付票據(jù)billsreceivable應(yīng)收票據(jù)boardofdirectors董事會bonds債券bonus紅利bookvalue賬面價值bookkeeper簿記員bookkeeping簿記branchofficegeneralledger 支店往來賬戶broker 經(jīng)紀(jì)人broughtdown 接前broughtforward 接上頁budget 預(yù)算by-product 副產(chǎn)品by-productsales 副產(chǎn)品銷售capital股本capitalincome資本收益capitaloutlay資本支出capitalstock股本capitalstockcertificate股票carrieddown移后carriedforward移下頁cash現(xiàn)金cashaccount現(xiàn)金賬戶cashinbank存銀行現(xiàn)金cashondelivery交貨收款cashonhand庫存現(xiàn)金cashpayment現(xiàn)金支付cashpurchase現(xiàn)購cashsale現(xiàn)沽cashier出納員cashierscheck本票certificateofdeposit存款單折精品文檔交流 2certificateofindebtedness 借據(jù)certifiedcheck 保付支票certifiedpublicaccountant 會計師charges 費用chargeforremittances 匯水手續(xù)費charter營業(yè)執(zhí)照charteredaccountant會計師chattles動產(chǎn)check支票checkbookstub支票存根closedaccount己結(jié)清賬戶closing結(jié)算closingentries結(jié)賬紀(jì)錄closingstock期末存貨closingthebook結(jié)賬columnarjournal多欄日記賬combination聯(lián)合commission傭金commodity商品commonstock普通股company公司compensation賠償compoundinterest復(fù)利consignee承銷人consignment寄銷consignor寄銷人consolidatedbalancesheet 合并資產(chǎn)負(fù)債表consolidatedprofitandlossaccount 合并損益表consolidation合并constructioncost營建成本constructionrevenue營建收入contract合同controlaccount統(tǒng)制賬戶copyright版權(quán)corporation公司cost成本costaccounting成本會計costoflabour勞工成本costofproduction生產(chǎn)成本costofmanufacture制造成本costofsales銷貨成本costprice成本價格credit貸方creditnote收款通知單精品文檔交流 3creditor債權(quán)人crossedcheck橫線支票currentaccount往來活期賬戶currentasset流動資產(chǎn)currentliability流動負(fù)債currentprofitandloss本期損益debit借方debt債務(wù)debtor債務(wù)人deed契據(jù)deferredassets遞延資產(chǎn)deferredliabilities遞延負(fù)債delivery交貨deliveryexpense送貨費deliveryorder出貨單demanddraft即期匯票demandnote即期票據(jù)demurragecharge延期費deposit存款depositslip存款單depreciation折舊directcost直接成本directlabour直接人工director董事discount折扣discountonpurchase進(jìn)貨折扣discountonsale銷貨折扣dishonouredcheck退票dissolution解散dividend股利dividendpayable應(yīng)付股利documentarybill押匯匯票documents單據(jù)doubleentrybookkeeping 復(fù)式簿記draft 匯票drawee 付款人drawer 出票人drawing 提款duplicate 副本dutiesandtaxes 稅捐earnings 業(yè)務(wù)收益endorser 背書人entertainment 交際費enterprise 企業(yè)精品文檔交流 4equipment 設(shè)備estate 財產(chǎn)estimatedcost 估計成本estimates概算exchange兌換exchangeloss兌換損失expenditure經(jīng)費expense費用extension延期facevalue票面價值factor代理商fairvalue公平價值financialstatement 財務(wù)報表financialyear財政年度finishedgoods制成品finishedparts制成零件fixedasset固定資產(chǎn)fixedcost固定成本fixeddeposit定期存款fixedexpense固定費用foreman工頭franchise專營權(quán)freight運(yùn)費funds資金furnitureandfixture家俬及器具gain利益generalexpense總務(wù)費用generalledger總分類賬goods貨物goodsintransit在運(yùn)貨物goodwill商譽(yù)governmentbonds政府債券grossprofit毛利guarantee保證guarantor保證人idletime停工時間importduty進(jìn)口稅income收入incometax所得稅incomefromjointventure合營收益incomefromsaleofassets出售資產(chǎn)收入indirectcost間接成本indirectexpense間接費用indirectlabour間接人工精品文檔交流 5indorsement 背書installment分期付款insurance保險intangibleasset無形資產(chǎn)interest利息interestrate利率interestreceived利息收入interofficeaccount內(nèi)部往來intrinsicvalue內(nèi)在價值inventory存貨investment投資investmentincome投資收益invoice發(fā)票item項目job工作jobcost 工程成本jointventure 短期合伙journal 日記賬labour 人工labourcost 人工成本land 土地lease 租約leasehold 租約ledger分類賬legalexpense律師費letterofcredit信用狀liability負(fù)債limitedcompany有限公司limitedliability有限負(fù)債limitedpartnership有限合夥liquidation清盤loan借款longtermliability長期負(fù)債loss損失lossonexchange兌換損失machineryequipment機(jī)器設(shè)備manufacturingexpense制造費用manufacturingcost制造成本marketprice市價materials原村料materialrequisition領(lǐng)料單medicalfee醫(yī)藥費merchandise商品miscellaneousexpense雜項費用精品文檔交流 6mortgage抵押mortgagor抵押人mortgagee承押人movableproperty動產(chǎn)netamount凈額netasset資產(chǎn)凈額netincome凈收入netloss凈虧損netprofit純利netvalue凈值notes票據(jù)notespayable應(yīng)付票據(jù)notesreceivable應(yīng)收票據(jù)openingstock期初存貨operatingexpense營業(yè)費用order訂單organizationexpense 開辦費originaldocument 原始單據(jù)outlay 支出output 產(chǎn)量overdraft 透支openingstock 期初存貨operatingexpense 營業(yè)費用order 訂單organizationexpense 開辦費originaldocument 原始單據(jù)outlay 支出output 產(chǎn)量overdraft 透支quotation 報價rate比率rawmaterial 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reserve 準(zhǔn)備residualvalue 剩余價值retailer 零售商精品文檔交流 7returns退貨revenue收入salary薪金sales銷貨salereturn銷貨退回salediscount銷貨折扣salvage殘值samplefee樣品scrap廢料scrapvalue殘余價值securities證券security抵押品sellingcommission銷貨傭金sellingexpense銷貨費用sellingprice售價sharecapital股份sharecertificate股票shareholder股東shorttermloan短期借款soleproprietorship獨資spareparts配件standardcost標(biāo)準(zhǔn)成本stock存貨stocktake盤點stocksheet存貨表subsidies補(bǔ)助金sundryexpense雜項費用supportingdocument附表surplus盈余suspenseaccount暫記賬戶taxableprofit可徵稅利潤tax稅捐temporarypayment暫付款temporaryreceipt暫收款timedeposit定期存款total合計totalcost總成本tradecreditor進(jìn)貨客戶tradedebtor銷貨客戶trademark商標(biāo)transaction交易transfer轉(zhuǎn)賬transfervoucher轉(zhuǎn)賬傳票transportation 運(yùn)輸費精品文檔交流 8travelling 差旅費trialbalance 試算表trust 信托turnover 營業(yè)額unappropriatedsurplus未分配盈余unitcost單位成本unlimitedcompany無限公司unlimitedliability無限責(zé)任unpaiddividend未付股利valuation估價value價值vendor賣主voucher傳票wagerate工資率wage工資wageallocationsheet工資分配表warehousereceipt倉庫收據(jù)welfareexpense褔?yán)Mwearandtear 秏損workorder 工作通知單yearend 年結(jié)Account帳戶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(chǎn)負(fù)債表Bookkeepking簿記Cashflowprospects現(xiàn)金流量預(yù)測CertificateinInternalAuditing內(nèi)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(wù)會計FinancialAccountingStandardsBoard財務(wù)會計準(zhǔn)則委員會Financialforecast財務(wù)預(yù)測Generallyacceptedaccountingprinciples公認(rèn)會計原則General-purposeinformation通用目的信息GovernmentAccountingOffice政府會計辦公室Incomestatement損益表精品文檔交流 9InstituteofInternalAuditors內(nèi)部審計師協(xié)會InstituteofManagementAccountants管理會計師協(xié)會Integrity整合性Internalauditing內(nèi)部審計Internalcontrolstructure內(nèi)部控制結(jié)構(gòu)InternalRevenueService國內(nèi)收入署Internalusers內(nèi)部使用者M(jìn)anagementaccounting管理會計Returnofinvestment投資回報Returnoninvestment投資報酬SecuritiesandExc