會計英語詞匯表

會計專業(yè)詞匯簡明索引accelerateddepreciationmethod加速折舊法account賬戶，會計科目accounting會計，會計學accountingequation會計等式，會計平衡式，會計方程式AccountingPrinciplesBoard(APB)會計原則委員會accountingprocess會計過程accountspayable應付賬款accountsreceivable應收賬款accruals應計項目accrue自然累積(如利息等的)，計提accruedexpense應計費用，應計未付費用accruedrevenue應計收入，應計未收收入accruedsalariespayable應計未付薪金accumulateddepreciation累計折舊，累積折舊adjustingprocedure調整程序administrativeexpenses管理費用administrativesalaries行政人員薪金advertisingexpense廣告費affiliatedgroup聯(lián)營(關聯(lián))集團agency機構，代理人agingschedule賬齡分析表allowanceforuncollectibleaccounts備抵壞賬allowancemethod備抵法amortization攤銷annualinterestrate年利率arrearage拖欠款asset資產auditing審計authorizedstock額定股本baddebtsexpense壞賬費用balancesheet平衡表，資產負債表bankdeposit銀行存款bankreconciliation銀行往來調節(jié)表bankstatement銀行對賬單，銀行結單bearer持票人beginninginventory期初存貨betterment改良billedprice賬單價格boardofdirectors董事會bondspayable應付債券，應付公司債bookvalue賬面價值budgetaryaccounting預算會計budgets預算calendaryear日歷年度capitalcontribution資本投入capitalstock股本carryingvalue置存價值，(留在)賬面(上的)價值cash現(xiàn)金cashbudget現(xiàn)金預算cashdisbursementsjournal現(xiàn)金支出日記賬cashdiscount現(xiàn)金折扣cashdividend現(xiàn)金股利cashinbank銀行存款cashondelivery付款提貨cashreceiptsjournal現(xiàn)金收入日記賬chartofaccounts賬戶一覽表，會計科目表check支票checkstub支票存根claim(根據權利的)要求clear結清，結算，交換票據closingprocedure結賬程序commonstock普通股consideration對價，報酬consolidate合并constructedassets建造資產contingentliability或有負債contraaccount對抵賬戶，對銷賬controlaccount控制賬戶，統(tǒng)馭賬戶，統(tǒng)制賬戶controller總會計師，財務主管copyright版權corporation股份有限公司corporationacquisition公司收購、公司合并costaccounting成本會計costaccountingsystem成本會計系統(tǒng)，成本會計制度costofgoodsavailableforsale可供銷售的商品成本costofgoodsmanufacturedstatement產品制造成本表costofgoodssold銷貨成本，商品銷售成coststructure成本結構cost—benefitdata成本一效益數(shù)據credit貸記，貸方，貸項creditmemo貸項通知單，貸記通知單creditstanding信用地位，信譽creditterm賒賬條件creditor債權人currentasset流動資產currentfairvalue現(xiàn)時公允價值currentliability流動負債debenturebonds信用公司債debit借記，借方，借項debitmemo借項(記)通知單debtor債務人decisionmaking決策deferredcredit遞延貸項defferrals遞延項目depletion折耗depreciableasset應折舊資產depreciationexpense折舊費deterioration(自然)損壞direct1abor直接人工directlaborcosts直接人工成本directlaborhours直接人工小時directwrite-offmethod直接銷賬法discount折價，貼水discountonnotespayable應付票據貼現(xiàn)折價dishonor(票據的)拒付dividendpayable應付股利double-declining-balance(DDB)method兩倍率遞減余額法double-entrybookkeepingsystem復式記賬法，復式記賬系統(tǒng)draft匯票drawup開立(票據等)effectiveinterestmethod實際利息法elimination抵消，消除endinginventory期末存貨endorse背書endorser背書人environmentalaccounting環(huán)境會計excessofparvalueoveramountpaid面值超過繳入資本的部分expenditure開支，花費expense費用extraordinaryitems非常項目F．O．B．destination目的地交貨，到達站交貨F．O．B．shippingpoint發(fā)運地(站)交貨facevalue面值factoryburden工廠負荷，制造費用factorymachinehours工廠機器工作小時factoryoverhead工廠管理費，制造費用factoryoverheadrate制造費用分配率，工廠管理費分配率factorypayroll工廠工薪federalincometaxwithholdingpayable應付預扣聯(lián)邦所得稅FederalInsuranceContributionsAct聯(lián)邦社會保險稅法FederalUnemploymentTaxAct聯(lián)邦失業(yè)稅法federalunemploymenttaxpayable應付聯(lián)邦失業(yè)稅FICAtaxpayable應付聯(lián)邦社會保險稅financialaccounting財務會計financialdata財務數(shù)據financialposition財務狀況financialreport財務報告financialstatement(report)財務報表(報告)financialstrength財務實力financingactivities籌資活動，理財活動finishedproduct制成品，產成品firm商行，企業(yè)first-in，first-out(FIFO)先進先出fiscalyear財務年度fixedassets固定資產flowOfcosts成本流動flowOfgoods商品流動flowofproductcosts產品成本流程franchise特許經營權freightcollect貨到收運費freightprepaid運費預付function職能，作用fund資金gain(loss)onsaleoffixedassets固定資產出售利得(損失)generaljournal普通日記賬goodwill商譽governmentalandnot—profitforaccounting政府及非贏利組織會計grossprofitonsales銷貨(售)毛利grosssales銷貨(售)總額historicalcost歷史成本holder持票人holdings擁有的財產hospitalinsurancepremiumspayable應付住院醫(yī)療保險費humanresourcesaccounting人力資源會計imprest預付的，定額預付的incomestatement收益表，損益表incomesummary收益匯總，損益匯總incometaxpayable應付所得稅incometaxreporting所得稅申報indirectlabor間接人工individualemployeeearningsrecords雇員個人工薪記錄informationsystem信息系統(tǒng)insuranceexpense保險費insurancepremium保險費intangibleasset無形資產intercompanytransaction公司間交易interestallowance利息補貼interestbearing計息的interestexpense利息費用interestincome利息收益interimfinancialstatement中期(年度內)財務報表internalcontrol內部控制internationalaccounting國際會計investingactivities投資活動investor投資者invoiceregister發(fā)票登記簿IOU(由Ioweyou的讀音縮略轉義)借據issuedstock已發(fā)行股本journal日記賬journalize作分錄last-in，first-out(LIFO)后進先出leasehold租賃權l(xiāng)edger分類賬liability負債liquidationvalue清算價值liquidity變現(xiàn)能力，清償能力listofchecks支票目錄long-termasset長期資產lossfromdoubtfulaccounts疑賬損失，呆賬損失lossfromuncollectibleaccounts壞賬損失majorityinvestor控股投資者majority-ownedcompany被控股公司maker出票人managerialaccounting管理會計manufacturingoverhead制造費用marketvalue市場價值marketablesecurities上市證券，有價證券materialrequisition材料請領單，領料單materialsledgercards材料分類卡maturitydate到期日merchandisingcompany商業(yè)公司minorityinterest少數(shù)股權，少數(shù)股東權益miscellaneousexpense雜項費用modernbusiness現(xiàn)代企業(yè)moneyorder匯票mortgage抵押mortgagepayable應付抵押借款naturalassets天然資產negativegoodwill負商譽negotiable可流通的netincome凈收益netloss凈虧損netpurchases購貨凈額netsales銷貨(售)凈額nominalinterestrate名義利率normalbalance正常余額normaloperatingcycle正常經營周期notespayable應付票據notesreceivablediscounted貼現(xiàn)應收票據NSF(notsufficientfunds)存款不足obligation義務，債務officesalariesexpense辦事人員薪金ondemand即期（支付）openaccount往來賬戶operatingactivities經營活動，營業(yè)活動operatingexpenses營業(yè)費用，經營費用operatingresults經營成果operation經營，操作originalcost原始成本otherincomeandexpense其他收益和費用outstandingcheck未兌付支票outstandingstock外發(fā)股本，為股東持有的股本overdraft透支overtimepay加班工資owners’equity業(yè)主權，業(yè)主權益paid-incapitalfromtreasurystock出售庫存股份繳入資本paid-incapitalinexcessofparvalue超過面值的繳入資本paid-incapitalinexcessofstatedvalue超過設定價值的繳入資本parvalue面值parent母公司participatingstock(進一步)參與(股利)分配的優(yōu)先股partnership合伙patent專利權payperiod工薪支付期payrollaccounting工薪會計payrollpayable應付工薪payrollregister工薪登記表payrolltax工薪稅performance工作成績，業(yè)績performancereport業(yè)績報告periodicinventorysystem定期盤存制perpetualinventorysystem永續(xù)盤存制pettycash零用現(xiàn)金plantandequipment廠房設備pledge保證，抵押poolingofinterestmethod權益集合法，集股法post過(賬)，謄(賬)postdatedcheck遠期支票preferredstock優(yōu)先股premium溢價，升水prepaidinsurance預付保險費proceeds實得收入promissorynote本票、期票propertytaxpayable應付財產稅protestfee拒付證書費purchasemethod購買法，購并法purchaseorder定貨單，定購單purchasesdiscounts購貨折扣purchasesjournal購買日記賬purchasesreturnsandallowances購貨退還及折讓rawmaterial原料realtyagency房地產經紀人receivingreport收貨報告，收貨單reconciliationmethod調節(jié)法recordsoforiginalentry原始記錄簿regularrateofpay正常工資率remit匯款，付款rentexpense租賃費，租金rentonplantfacilities固定設施租金resource資源，資財retainedearnings留存收益，保留盈利returneditem退回項目revenue收入salaryallowance薪金補貼salesdiscounts銷貨(售)折扣salesjournal銷貨日記賬，銷售日記賬salesoncreditterms賒銷salesreturnsandallowances銷貨退回及折讓salessalariesexpense銷貨(售)人員薪金salvagevalue殘值savingsbonds