会计方面专业术语的英文翻译
acceptanc e承兑
account 账户accountan t会计员
accountin g会计
accounting system 会计制度accounts payable 应付账款
accounts receivable 应收账款accumulated profits 累积利益adjusting entry 调整记录adjustment 调整administration expen 管理费用
advances 预付
advertising expen 广告费
agency 代理
agent 代理人
agreement 契约
allotment s分配数
allowance 津贴
amalgamation 合并
amortization 摊销amortized cost 应摊成本
annuities 年金
applied cost 已分配成本applied expen 已分配费用applied manufacturing
expen 己分配制造费用apportioned charge 摊派费用
appreciation 涨价
article of association 公司章程
asssmen t课税
asts 资产attorney fee 律师费
audit 审计
auditor 审计员
average 平均数
average cost 平均成本bad debt 坏账
balance 余额
balance sheet 资产负债表bank account 银行账户bank balance 银行结存bank charge 银行手续费bank deposit 银行存款bank discount 银行贴现bank draf t银行汇票bank loan 银行借款
bank overdraft 银行透支bankers acceptance 银行承兑
bankruptc y破产
bearer 持票人
beneficiary 受益人
bequest 遗产
bill 票据
bill of exchan g汇e票bill of lading 提单
bills discounted 贴现票据bills payable 应付票据bills receivable 应收票据board of directors 董事会
bonds债券
bonus红利
book valu e账面价值
bookkeepe r簿记员
bookkeeping 簿记
branch office general ledger 支店往来账户
broker 经纪人brought down 接前
brought forward 接上页
budget 预算
by-product 副产品
by-product sales 副产品销售
capital 股本
capital income 资本收益capital outlay 资本支出capital stock 股本
capital stock certificate 股票
carried down 移后
carried forward 移下页
cash 现金
cash account 现金账户cash in bank 存银行现金cash on delivery 交货收款cash on hand 库存现金cash payment 现金支付cash purcha 现购
cash sale 现沽
cashier 出纳员cashiers check 本票
certificate of deposit 存款单折
certificate of indebtedness 借据
certified check 保付支票certified public accountant 会计师
charges 费用
charge for remittances 汇水手续费
charter 营业执照
chartered accountant 会计师
chattles 动产
check支票
checkbook stub 支票存根clod account 己结清账户
closing 结算
closing entries 结账纪录closing stock 期末存货closing the book 结账columnar journal 多栏日记账
combination 联合
commission 佣金
commodity 商品common stock 普通股
company 公司
compensation 赔偿compound interest 复利
consignee 承销人
consignment 寄销
consignor 寄销人consolidated balance sheet 合并资产负债表
consolidated profit and loss
account 合并损益表
consolidation 合并construction cost 营建成本construction revenue 营建收入
contract 合同
control account 统制账户
copyright 版权
corporation 公司
cost 成本
cost accounting 成本会计cost of labour 劳工成本cost of production 生产成本cost of manufacture 制造成本cost of sales 销货成本cost pric e成本价格
credit 贷方
credit note 收款通知单
creditor 债权人crosd check 横线支票
current account 往来活期账户current ast 流动资产current liability 流动负债current profit and loss 本期损益
debit 借方
debt 债务
debtor 债务人
deed 契据
deferred asts 递延资产deferred liabilities 递延负债
delivery 交 货delivery expen s送e货费delivery order 出货单demand draft 即期汇票demand note 即期票据demurrage charge 延期费
deposit 存款deposit slip 存款单
depreciation 折旧direct cost 直接成本direct labour 直接人工
director 董事
discount 折扣
discount on purcha 进货折扣
discount on sale 销货折扣dishonoured check 退票
dissolution 解散
dividend 股利
dividend payable 应付股利documentary bill 押汇汇票
documents 单据
double entry bookkeeping 复式簿记
draft汇票
drawee 付款人
drawer 出票人
drawing 提款
duplicate 副本
duties and taxes 税捐
earnings 业务收益
endorr 背书人
entertainment 交际费
enterpris e企业
equipment 设备
estate 财产
estimated cost 估计成本
estimates 概算
exchange 兑 换exchange loss 兑换损失
expenditure 经费
expen 费用
extension 延 期face valu e票面价值
factor 代理商
fair valu e公平价值financial statement 财务报表financial year 财政年度finished goods 制成品finished parts 制成零件fixed ast 固定资产
fixed cos t固定成本fixed deposit 定期存款fixed expen 固定费用
foreman 工头
franchi 专营权
freight 运费
funds资金
furniture and fixture 家俬及器具
gain 利益
general expen 总务费用general ledger 总分类账
goods货物
goods in transit 在运货物
goodwill 商誉
government bonds 政府债券gross profit 毛利
guarantee 保证
guarantor 保证人idle time 停工时间import duty 进口税
income 收入income ta x所得税
income from joint venture 合营收益
