會計詞匯中英文對照表

1、會計詞匯中英文對照表acceptance 承兌 account 賬戶 accountant 會計員 accounting 會計 accounting system 會計制度 accounts payable 應付賬款 accounts receivable 應收賬款 accumulated profits 累積利益 adjusting entry 調(diào)整記錄 adjustment 調(diào)整 administration expense 管理費用 advances 預付 advertising expense 廣告費 agency 代理 agent 代理人 agreement 契約 allotment

2、s 分配數(shù) allowance 津貼 amalgamation 合并 amortization 攤銷 amortized cost 應攤成本 annuities 年金 applied cost 已分配成本 applied expense 已分配費用 applied manufacturing expense 己分配制造費用 apportioned charge 攤派費用 appreciation 漲價 article of association 公司章程 assessment 課稅 assets 資產(chǎn) attorney fee 律師費 audit 審計 auditor 審計員 average

3、 平均數(shù) average cost 平均成本 bad debt 壞賬 balance 余額 balance sheet 資產(chǎn)負債表 bank account 銀行賬戶 bank balance 銀行結(jié)存 bank charge 銀行手續(xù)費 bank deposit 銀行存款 bank discount 銀行貼現(xiàn) bank draft 銀行匯票 bank loan 銀行借款 bank overdraft 銀行透支 bankers acceptance 銀行承兌 bankruptcy 破產(chǎn) bearer 持票人 beneficiary 受益人 bequest 遺產(chǎn) bill 票據(jù) bill of

4、exchange 匯票 bill of lading 提單 bills discounted 貼現(xiàn)票據(jù) bills payable 應付票據(jù) bills receivable 應收票據(jù) board of directors 董事會 bonds 債券 bonus 紅利 book value 賬面價值 bookkeeper 簿記員 bookkeeping 簿記 branch office general ledger 支店往來賬戶 broker 經(jīng)紀人 brought down 接前 brought forward 接上頁 budget 預算 by-product 副產(chǎn)品 by-product s

5、ales 副產(chǎn)品銷售 capital 股本 capital income 資本收益 capital outlay 資本支出 capital stock 股本 capital stock certificate 股票 carried down 移后 carried forward 移下頁 cash 現(xiàn)金 cash account 現(xiàn)金賬戶 cash in bank 存銀行現(xiàn)金 cash on delivery 交貨收款 cash on hand 庫存現(xiàn)金 cash payment 現(xiàn)金支付 cash purchase 現(xiàn)購 cash sale 現(xiàn)沽 cashier 出納員 cashiers ch

6、eck 本票 certificate of deposit 存款單折 certificate of indebtedness 借據(jù) certified check 保付支票 certified public accountant 會計師 charges 費用 charge for remittances 匯水手續(xù)費 charter 營業(yè)執(zhí)照 chartered accountant 會計師 chattles 動產(chǎn) check 支票 checkbook stub 支票存根 closed account 己結(jié)清賬戶 closing 結(jié)算 closing entries 結(jié)賬紀錄 closing s

7、tock 期末存貨 closing the book 結(jié)賬 columnar journal 多欄日記賬 combination 聯(lián)合 commission 傭金 commodity 商品 common stock 普通股 company 公司 compensation 賠償 compound interest 復利 consignee 承銷人 consignment 寄銷 consignor 寄銷人 consolidated balance sheet 合并資產(chǎn)負債表 consolidated profit and loss account 合并損益表 consolidation 合并 co

8、nstruction cost 營建成本 construction revenue 營建收入 contract 合同 control account 統(tǒng)制賬戶 copyright 版權 corporation 公司 cost 成本 cost accounting 成本會計 cost of labour 勞工成本 cost of production 生產(chǎn)成本 cost of manufacture 制造成本 cost of sales 銷貨成本 cost price 成本價格 credit 貸方 credit note 收款通知單 creditor 債權人 crossed check 橫線支票

9、 current account 往來活期賬戶 current asset 流動資產(chǎn) current liability 流動負債 current profit and loss 本期損益 debit 借方 debt 債務 debtor 債務人 deed 契據(jù) deferred assets 遞延資產(chǎn) deferred liabilities 遞延負債 delivery 交貨 delivery expense 送貨費 delivery order 出貨單 demand draft 即期匯票 demand note 即期票據(jù) demurrage charge 延期費 deposit 存款 dep

10、osit slip 存款單 depreciation 折舊 direct cost 直接成本 direct labour 直接人工 director 董事 discount 折扣 discount on purchase 進貨折扣 discount on sale 銷貨折扣 dishonoured check 退票 dissolution 解散 dividend 股利 dividend payable 應付股利 documentary bill 押匯匯票 documents 單據(jù) double entry bookkeeping 復式簿記 draft 匯票 drawee 付款人 drawer

11、出票人 drawing 提款 duplicate 副本 duties and taxes 稅捐 earnings 業(yè)務收益 endorser 背書人 entertainment 交際費 enterprise 企業(yè) equipment 設備 estate 財產(chǎn) estimated cost 估計成本 estimates 概算 exchange 兌換 exchange loss 兌換損失 expenditure 經(jīng)費 expense 費用 extension 延期 face value 票面價值 factor 代理商 fair value 公平價值 financial statement 財務報表

12、 financial year 財政年度 finished goods 制成品 finished parts 制成零件 fixed asset 固定資產(chǎn) fixed cost 固定成本 fixed deposit 定期存款 fixed expense 固定費用 foreman 工頭 franchise 專營權 freight 運費 funds 資金 furniture and fixture 家俬及器具 gain 利益 general expense 總務費用 general ledger 總分類賬 goods 貨物 goods in transit 在運貨物 goodwill 商譽 gove

13、rnment bonds 政府債券 gross profit 毛利 guarantee 保證 guarantor 保證人 idle time 停工時間 import duty 進口稅 income 收入 income tax 所得稅 income from joint venture 合營收益 income from sale of assets 出售資產(chǎn)收入 indirect cost 間接成本 indirect expense 間接費用 indirect labour 間接人工 indorsement 背書 installment 分期付款 insurance 保險 intangible

14、asset 無形資產(chǎn) interest 利息 interest rate 利率 interest received 利息收入 inter office account 內(nèi)部往來 intrinsic value 內(nèi)在價值 inventory 存貨 investment 投資 investment income 投資收益 invoice 發(fā)票 item 項目 job 工作 job cost 工程成本 joint venture 短期合伙 journal 日記賬 labour 人工 labour cost 人工成本 land 土地 lease 租約 leasehold 租約 ledger 分類賬 l

15、egal expense 律師費 letter of credit 信用狀 liability 負債 limited company 有限公司 limited liability 有限負債 limited partnership 有限合伙 liquidation 清盤 loan 借款 long term liability 長期負債 loss 損失 loss on exchange 兌換損失 machinery equipment 機器設備 manufacturing expense 制造費用 manufacturing cost 制造成本 market price 市價 materials

16、原村料 material requisition 領料單 medical fee 醫(yī)藥費 merchandise 商品 miscellaneous expense 雜項費用 mortgage 抵押 mortgagor 抵押人 mortgagee 承押人 movable property 動產(chǎn) net amount 凈額 net asset 資產(chǎn)凈額 net income 凈收入 net loss 凈虧損 net profit 純利 net value 凈值 notes 票據(jù) notes payable 應付票據(jù) notes receivable 應收票據(jù) opening stock 期初存貨

17、operating expense 營業(yè)費用 order 訂單 organization expense 開辦費 original document 原始單據(jù) outlay 支出 output 產(chǎn)量 overdraft 透支 opening stock 期初存貨 operating expense 營業(yè)費用 order 訂單 organization expense 開辦費 original document 原始單據(jù) outlay 支出 output 產(chǎn)量 overdraft 透支 prepaid expense 預付費用quotation 報價 rate 比率 raw mater

18、ial 原料 rebate 回扣 receipt 收據(jù) receivable 應收款 recoup 補償 redemption 償還 refund 退款 remittance 匯款 rent 租金 repair 修理費 reserve 準備 residual value 剩余價值 retailer 零售商 returns 退貨 revenue 收入 salary 薪金 sales 銷貨 sale return 銷貨退回 sale discount 銷貨折扣 salvage 殘值 sample fee 樣品 scrap 廢料 scrap value 殘余價值 securities 證券 security 抵押品 selling commission 銷貨傭金 selling expense 銷貨費用 selling price 售價 share capital 股份 share certificate 股票 shareholder 股東 short term loan 短期借款 sole proprietorship 獨資 spare parts 配件 standard cost 標準成本 stock 存貨 stocktake 盤點 stock sheet 存貨表 subsidies 補助金 sundry expense 雜項費用 supporti