會計專業(yè)術(shù)語翻譯

1、 1 / 18 會計方面專業(yè)術(shù)語的 xx acceptance承兌 account賬戶 accountant會計員 accounting會計 accounting system會計制度 accounts payable應(yīng)付賬款 accountsreceivable應(yīng)收賬款 accumulatedprofits累積利益 adjusting entry調(diào)整記錄 adjustment調(diào)整 administration expense管理 費用 advances預(yù)付 advertising expense廣告費 agency代理 agent代理人 agreementxx allotments分配數(shù) a

2、llowance津貼 2 / 18 amalgamation合并 amortization攤銷 amortized cost應(yīng)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平均數(shù)average cost

3、平均成本 bad debt壞賬 balance余額 balance sheet資產(chǎn)負債表 3 / 18 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 exchange匯票 bill of lading提單

4、bills discounted貼現(xiàn)票據(jù) bills payable應(yīng)付票據(jù) bills receivable應(yīng)收票據(jù) board of directors董事會 bonds債券 4 / 18 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(yù)算 by-product副產(chǎn)品 by-product sales副產(chǎn)品銷售 capital股本 capital outlay資本支

5、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 check本票certificate of deposit存款單折 5 / 18 certificate of indebtedness借據(jù) certified che

6、ck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 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 const

7、ruction cost營建成本 construction revenue營建收入contract合同 control account統(tǒng)制賬戶 6 / 18 copyright版權(quán) 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(quán)人 crossed check橫線支票 currentaccoun

8、t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(wù) debtor債務(wù)人 7 / 18 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 deposit slip存款單 depreciation

9、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(yīng)付股利 documentary bill押匯匯票 documents單據(jù) 8 / 18 double entry bookkeeping復(fù) 式簿記 draft匯票 drawee付款人 drawer出票人 drawing提款 duplicate副本 duties and

10、taxes稅捐 earnings業(yè)務(wù)收益 endorser背書人 entertainment交際費 enterprise企業(yè) equipment設(shè)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 9 / 18 face value票面價值 factor代理商 fair value公平價值 financialstatement財務(wù)報表 financial year財政年度 finished goods制成品 finished part

11、s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(quán) freight運費 funds資金 furniture and fixture家俬及器具 gain利益 general expense總務(wù)費用general ledger總分類賬goods貨物 goods in transit在運貨物goodwill商譽 government bonds政府債券gross profit毛利guarantee保證 guarantor保證人 10 / 18 indirect c

12、ost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 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 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

13、本 land土地 lease租約 leasehold租約 ledger分類賬 legal expense律師費 letter of credit信用狀 liability負債 11 / 18 limited liability有限負債 limitedpartnership有限合夥 liquidation清盤 loan借款 long term liability長期負債 loss損失 loss on exchange兌換損失 machineryequipment機器設(shè)備 manufacturingexpense制造費用manufacturing cost制造成本 market price市價 m

14、aterials原村料 material requisition領(lǐng)料單 medical fee醫(yī)藥費 merchandise商品 miscellaneousexpense雜項費用mortgage抵押 mortgagor抵押人 mortgagee承押人 movable property動產(chǎn) 12 / 18 notes票據(jù) notes payable應(yīng)付票據(jù) notes receivable應(yīng)收票據(jù) 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

15、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 quotation報價 13 / 18 rate比率 raw material原料 rebate回扣 receipt收據(jù) receivable應(yīng)收款 recoup補償 redemption償還 refund退款 remittance匯款 rent租金 repair修理費 reserve準備 residua

16、l 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 14 / 18 sample fee樣品 scrap廢料 scrap value殘余價值 securities證券 security抵押品 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sp

17、are 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supporting document附表surplus盈余 suspense account暫記賬戶taxable profit可徵稅利潤tax稅捐 temporary payment暫付款temporary receipt暫收款time deposit定期存款total合計 total cost總成本trade creditor進貨客戶trade debtor銷貨客戶trademark商標 transac

18、tion交易 transfer轉(zhuǎn)賬 transfer voucher轉(zhuǎn)賬傳票transportation運輸費travelling差旅費trial balance試算表trust信托 turnover營業(yè)額 15 / 18 unappropriated surplus未分配盈余 value價值 vendor賣主 voucher傳票 wage rate工資率 wage工資 wage allocation sheet工資分 配表 warehouse receipt倉庫收據(jù) welfare expense褔利費 wear and tear秏損 work order工作通知單 year end年結(jié) A

19、ccounting system會計系統(tǒng) American Accounting Association美國會計協(xié)會 AmericanInstituteofCPAs美 國注冊會計師協(xié)會 Audit審計 Balance sheet資產(chǎn)負債表 Bookkeepking簿記 16 / 18 Cash flow prospects現(xiàn)金流量 預(yù)測 Certificate in Internal Auditing內(nèi)部審計證書 Certificate in Management Accounting管理會計證書 Certificate Public Accountant注冊會計師 Cost accounti

20、ng成本會計 External users外部使用者 Financial accounting財務(wù)會計Financial Accounting StandardsBoard財務(wù)會計準則 委員會 Financial forecast財務(wù)預(yù)測 Generally accepted accountingprinciples公認會 計原則 General-purpose information 通用目的信息 Government Accounting Office 政府會計辦公室 17 / 18 Institute of Internal Auditors內(nèi)部審計師協(xié)會 Institute of Management Accountants管理會計師協(xié)會Integrity整合性 Internal auditing內(nèi)部審計 Internal control structure 內(nèi)部控制結(jié)構(gòu) Internal Revenue Service國 內(nèi)收入署 Internal users內(nèi)部使用者 Managementaccounting管理會計Return of investment投資回報Return on investment投資報酬