/foreigntrade/2753.htm
Ccount 帐户 accounting 会计 advances 预付 agency 代理 agent 代理人 agreement 契约 allotments 分配数
Allowance 津贴 amalgamation 合并 amortization 撤销
annuities 年金 asts 资产 asssment 课税 appreciation .涨价 bad debt坏帐 balance 余额 allotment 分配数 bankruptcy破产 bearer持票人
beneficiary受益人 bequest遗产 bill汇票 bonds债券
bonus红利 bookking薄记 broker经纪人 budget预算
by-product sales副产品销售 cashier出纳员 consolidation 合并 copyright版权 credit贷方
creditor债权人 debit借方 debt债务 debtor债务人
deed契约
Capital stock 股本 Audit 审计 bad debt 坏帐
bill of exchange汇票 bill of lading 提单
bills discounted贴现票据 bills payable应付票据
accounts payable 应付帐款 /receivable应收帐款
accumulated profits 累积利润 adjusting entry 调整记录
administration expen 管理费用 book value帐面价值
amortized cost 已摊销成本 applied cost 已分配成本
attorney fee律师公费 balance sheet 资产负债表 bank account 银行账户, Accounting system 会计系统
bank charge 银行手续费 bank deposit .银行存款
bank balance 银行结存 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
board of directors 董事会
Brought down接前 brought forward接上页
Capital income资本受益 capital outlay资本支出
Capital stock股本 capital stock certificate 股票
Carried down移后
cash on delivery交货付现,货到付款
cash purcha现购 cash on hand 库存现金
cash payment现付 cash sale现货 cashier check本票
certificate of deposit 存款单 deposit存款,押金 保证金
certificate of indebtedness借据
certified check保付支票 charter营业执照
charge for remittances 汇款手续费
chartered accountant 注册会计师, 会计师
checkbook stub支票存根 clod account已结帐账户
closing结算 closing entries结帐记录
closing stock 期末存货 closing the book结帐
columnar journal多栏日记帐 combination结合,联合
commission佣金 commodity商品 common stock普通股
compensation补偿赔偿 compound interest复利
consignee受托者, 收件人, 代销人 consignment寄销
consignor寄销人
consolidated balance sheet合并汇总资产负债表
consolidated profit and loss account 合并损益表
construction cost工程费用 construction revenue营建收入
control account统制账户 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 price成本价格 credit note收款通知单
crosd check划线支票 current account经常账户
current ast流动资产 current liability流动负债
current profit and loss本期损益
deferred asts递延资产 deferred liabilities递延负债
delivery交货 delivery expen送货费
delivery order出货单
demand draft即期汇票 demand note即期票据
demurrage charge逾期费
deposite存款
American Accounting Association 美国会计协会
American Institute of CPAs 美国注册会计师协会
Balance sheet 资产负债表
Bookkeepking 簿记 Cash flow prospects 现金流量预测
Certificate in Internal Auditing 内部审计证书
Certificate in Management Accounting 管理会计证书
Certificate Public Accountant注册会计师
Cost accounting 成本会计
External urs 外部使用者
Financial accounting 财务会计
Financial Accounting Standards Board 财务会计准则委员会
Financial forecast 财务预测
Generally accepted accounting principles 公认会计原则
General-purpo information 通用目的信息
Government Accounting Office 政府会计办公室
Income statement 损益表
Institute of Internal Auditors 内部审计师协会
Institute of Management Accountants 管理会计师协会
Integrity 整合性 Internal auditing 内部审计
Internal control structure 内部控制结构
Internal Revenue Service 国内收入署
Internal urs 内部使用者 Management accounting 管理会计
Return of investment 投资回报
Return on investment 投资报酬
Securities and Exchange Commission 证券交易委员会
Statement of cash flow 现金流量表
Statement of financial position 财务状况表
Tax accounting 税务会计
Accounting equation 会计等式
Articulation 勾稽关系
Asts 资产
Business entity 企业个体
Corporation 公司
Cost principle 成本原则
Creditor 债权人
Deflation 通货紧缩
Disclosure 批露
Expens 费用
Financial statement 财务报表
Financial activities 筹资活动
Going-concern assumption 持续经营假设
Inflation 通货膨涨
Investing activities 投资活动
Liabilities 负债
Negative cash flow 负现金流量
Operating activities 经营活动
Owner's equity 所有者权益
Partnership 合伙企业
Positive cash flow 正现金流量
Retained earning 留存利润
Revenue 收入
Sole proprietorship 独资企业
Solvency 清偿能力
Stable-dollar assumption 稳定货币假设
Stockholders 股东
Stockholders' equity 股东权益
Window dressing 门面粉饰
Acceptance 承兑
