會計專業(yè)術(shù)語翻譯

1、會計方面專業(yè)術(shù)語的averagecost 平均成本carriedforward 移下頁baddebt 壞賬cash 現(xiàn)金英義翻譯acceptance 承兌balance 余額balancesheet 資產(chǎn)負(fù)債表bankaccount 銀行賬戶 bankbalance銀行結(jié)存 bankcharge 銀行手續(xù)費bankdeposit 銀行存款cashaccount 現(xiàn)金賬戶cashinbank 存銀行現(xiàn)金cashondelivery 交貨收款cashonhand 庫存現(xiàn)金cashpayment 現(xiàn)金支付cashpurchase 現(xiàn)購account 賬戶bankdiscount 銀行貝占現(xiàn)cashs

2、ale 現(xiàn)沽accountant 會計員bankdraft 銀行匯票cashier 出納員accounting 會計bankloan 銀行借款cashierscheck 本票accountingsystem 會計制度bankoverdraft 銀行透支certificateofdeposit 存款accountspayable 應(yīng)付賬款bankersacceptance 銀行承兌單折accountsreceivable 應(yīng)收賬款bankruptcy 破產(chǎn)certificateofindebtednessaccumulatedprofits 累積禾 U 益bearer 持票人借據(jù)adjustin

3、gentry 調(diào)整記錄beneficiary 受益人certifiedcheck 保付支票adjustment 調(diào)整bequest 遺產(chǎn)certifiedpublicaccountantadministrationexpense 管理bill 票據(jù)會計師費用billofexchange匯票charges 費用advances 預(yù)付billoflading 提單chargeforremittances7 匚水a(chǎn)dvertisingexpense 廣告費billsdiscounted 貼現(xiàn)票據(jù)手續(xù)費agency 代理billspayable 應(yīng)付票據(jù)charter 營業(yè)執(zhí)照agent 代理人bil

4、lsreceivable 應(yīng)收票據(jù)charteredaccountant 會計師agreement 契約boardofdirectors 董事會chattles 動產(chǎn)allotments 分配數(shù)bonds 債券check 支票allowance 津貝占bonus 紅利 1checkbookstub 支票存根amalgamation 合并bookvalue 賬面價值closedaccount 己結(jié)清賬戶amortization 攤銷bookkeeper 簿記員closing 結(jié)算amortizedcost 應(yīng)攤成本bookkeeping 簿記closingentries 結(jié)賬紀(jì)錄annuitie

5、s 年金branchofficegeneralledgerclosingstock 期末存貨appliedcost 已分配成本支店往來賬戶closingthebook 結(jié)賬appliedexpense 已分配費用broker 經(jīng)紀(jì)人columnarjournal 多欄日記賬appliedmanufacturingbroughtdown 接前combination 聯(lián)合expense 己分配制造費用broughtforward 接上頁commission 傭金apportionedcharge 攤派費用budget 預(yù)算commodity 商品appreciation 漲價by-product

6、副產(chǎn)品commonstock 普通股articleofassociation 公司by-productsales 副產(chǎn)品銷售company 公司章程capital 股本compensation 賠償assessment 課稅capitalincome 資本收益compoundinterest 復(fù)利 1assets 資產(chǎn)capitaloutlay 資本支出consignee 承銷人attorneyfee 律師費capitalstock 股本consignment 寄銷audit 審計capitalstockcertificate 股consignor 寄銷人auditor 審計員wconsoli

7、datedbalancesheetaverage 平均數(shù)carrieddown 移后合并資產(chǎn)負(fù)債表consolidatedprofitandlossdirector 董事franchise 專營權(quán)account 合并損益表discount 折扣freight 運費consolidation 合并discountonpurchase 進(jìn)貨折funds 資金constructioncost 營建成本扣furnitureandfixture 家俐及constructionrevenue 營建收discountonsale 銷貨折扣器具入dishonouredcheck 退票gain 利 1 益con

8、tract 合同dissolution 解散generalexpense 總務(wù)費用controlaccount 統(tǒng)制賬戶dividend 股禾 Ugeneralledger 總分類賬copyright 版權(quán)dividendpayable 應(yīng)付股利 1goods 貨物corporation 公司documentarybill 押匯匯票goodsintransit 在運貨物cost 成本documents 單據(jù)goodwill 商譽costaccounting 成本會計doubleentrybookkeeping 復(fù)governmentbonds 政府債券costoflabour 勞工成本式簿記g

9、rossprofit 毛禾 Ucostofproduction 生產(chǎn)成本draft7 匚票guarantee 保證costofmanufacture 制造成本drawee 付款人guarantor 保證人costofsales 銷貨成本drawer 出票人idletime 停工時間costprice 成本價格drawing 提款importduty 進(jìn)口稅credit 貸方duplicate 副本income 收入creditnote 收款通知單dutiesandtaxes 稅捐incometax 所得稅creditor 債權(quán)人earnings 業(yè)務(wù)收益incomefromjointventu

10、re 合crossedcheck 橫線支票endorser 背書人營收益currentaccount 往來活期賬戶entertainment 交際費incomefromsaleofassets 出currentasset 流動資產(chǎn)enterprise 企業(yè)售資產(chǎn)收入currentliability 流動負(fù)債equipment 設(shè)備indirectcost 間接成本currentprofitandloss 本期estate 財產(chǎn)indirectexpense 間接費用損益estimatedcost 估計成本indirectlabour 間接人工debit 借方estimates 概算indors

11、ement 背書debt 債務(wù)exchange 兌換installment 分期付款debtor 債務(wù)人exchangeloss 兌換損失insurance 保險deed 契據(jù)expenditure 經(jīng)費intangibleasset 無形資產(chǎn)deferredassets 遞延資產(chǎn)expense 費用interest 利息deferredliabilities 遞延負(fù)extension 延期interestrate 利率債facevalue 票面價值interestreceived 禾 ll 息收入delivery 交貨factor 代理商interofficeaccount 內(nèi)部往deliv

12、eryexpense 送貨費fairvalue 公平價值來deliveryorder 出貨單financialstatement 財務(wù)才艮表intrinsicvalue 內(nèi)在價值demanddraft 即期匯票financialyear 財政年度inventory 存貨demandnote 即期票據(jù)finishedgoods 制成品investment 投資demurragecharge 延期費finishedparts 制成零件investmentincome 投資收益deposit 存款fixedasset 固定資產(chǎn)invoice 發(fā)票depositslip 存款單fixedcost 固定

13、成本item 項目depreciation 折舊fixeddeposit 定期存款job 工作directcost 直接成本fixedexpense 固定費用jobcost 工程成本directlabour 直接人工foreman 工頭jointventure 短期合伙journal 日記賬order 訂單sharecapital 股份labour 人工organizationexpense 開辦費sharecertificate 股票labourcost 人工成本originaldocument 原始單據(jù)shareholder 股東land 土地outlay 支出shorttermloan

14、短期借款lease 租約output 產(chǎn)量soleproprietorship 獨資leasehold 租約overdraft 透支spareparts 配件ledger 分類賬openingstock 期初存貨standardcost 標(biāo)準(zhǔn)成本legalexpense 律師費operatingexpense 營業(yè)費用stock 存貨letterofcredit 信用狀order 訂單stocktake 盤點liability 負(fù)債organizationexpense 開辦費stocksheet 存貨表limitedcompany 有限公司originaldocument 原始單據(jù)subsi

15、dies 補助金limitedliability 有限負(fù)債outlay 支出sundryexpense 雜項費用limitedpartnership 有限合夥output 產(chǎn)量supportingdocument 附表liquidation 清盤overdraft 透支surplus 盈余l(xiāng)oan 借款quotation 才艮價suspenseaccount 暫記賬戶longtermliability 長期負(fù)債rate 比率taxableprofit 可徵稅利潤loss 損失rawmaterial 原料tax 稅捐lossonexchange 兌換損失rebate 回扣temporarypay

16、ment 暫付款machineryequipment 機(jī)器設(shè)備receipt 收據(jù)temporaryreceipt 暫收款manufacturingexpense 制造費receivable 應(yīng)收款timedeposit 定期存款用recoup 補償total 合計manufacturingcost 制造成本redemption 償還totalcost 總成本marketprice 市價refund 退款tradecreditor 進(jìn)貨客戶materials 原村料remittance7 匚款tradedebtor 銷貨客戶materialrequisition 領(lǐng)料單rent 租金trade

17、mark 商標(biāo)medicalfee 醫(yī)藥費repair 修理費transaction 交易merchandise 商品reserve 準(zhǔn)備transfer 轉(zhuǎn)賬miscellaneousexpense 雜項費residualvalue 剩余價值transfervoucher 轉(zhuǎn)賬傳票用retailer 零售商transportation 運輸費mortgage 抵押returns 退貨travelling 差旅費mortgagor 抵押人revenue 收入trialbalance 試算表mortgagee 承押人salary 薪金trust 信托movableproperty 動產(chǎn)sales

18、 銷貨turnover 營業(yè)額netamount 凈額salereturn 銷貨退回unappropriatedsurplus 未分netasset 資產(chǎn)凈額salediscount 銷貨折扣配盈余netincome 凈收入salvage 殘值unitcost 單位成本netloss 凈虧損samplefee 樣品unlimitedcompany 無限公司netprofit 純禾 Uscrap 廢料unlimitedliability 無限責(zé)任netvalue 凈值scrapvalue 殘余價值unpaiddividend 未付股利 1notes 票據(jù)securities 證券valuatio

19、n 估價notespayable 應(yīng)付票據(jù)security 抵押品value 價值notesreceivable 應(yīng)收票據(jù)sellingcommission 銷貨傭金vendor 賣主openingstock 期初存貨sellingexpense 銷貨費用voucher 傳票operatingexpense 營業(yè)費用sellingprice 售價wagerate 工資率wage 工資Integrity 整合性Partnership 合伙企業(yè)wageallocationsheet 工資分Internalauditing 內(nèi)部審計Positivecashflow 正現(xiàn)金流配表Internalcon

20、trolstructure星里warehousereceipt 倉庫收據(jù)內(nèi)部控制結(jié)構(gòu)Retainedearning 留存利 1 潤welfareexpense 福利 1 費InternalRevenueService 國Revenue 收入wearandtear 耗損內(nèi)收入署Soleproprietorship 獨資企業(yè)workorder 工作通知單Internalusers 內(nèi)部使用者Solvency 清償能力yearend 年結(jié)Managementaccounting 管理會Stable-dollarassumption 穩(wěn)Accountingsystem 會計系統(tǒng)計定貨幣假設(shè)Americ

21、anAccountingReturnofinvestment 投資回Stockholders 股東Association 美國會計協(xié)會報Stockholdersequity 股東權(quán)AmericanInstituteofCPAs 美Returnoninvestment 投資報益國注冊會計師協(xié)會Audit 審計Balancesheet 資產(chǎn)負(fù)債表Bookkeepking 簿記Cashflowprospects 現(xiàn)金流量預(yù)測CertificateinInternalAuditing 內(nèi)部審計證書CertificateinManagementAccounting管理會計證書 CertificatePublicAccountant 注冊會計師Costaccounting 成本會計Externalusers 外部使用者Financialaccounting 財務(wù)會計FinancialAccountingStandardsBoard 財務(wù)會計準(zhǔn)則委員會Finan