会计专业英语单词
会计专业英语词汇
acceptance 承兑account 账户 a ccountant 会计员accounting 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allotments 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asssment 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 draft 银行汇票bank loan 银行借款bank overdraft 银行透支bankers acceptance 银行承兑
bankruptcy 破产
bearer 持票人
beneficiary 受益人
bequest 遗产
bill 票据
bill of exchange 汇票
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 value 账面价值
bookkeeper 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
