商務英語之會計英語匯總

1、balance 余額balance sheet資產負債表bank account 銀行賬戶bank balance 銀行結存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 專艮行承兌bankruptcy 破產bearer 持票人beneficiary 受益人bequest 遺產bill 票據(jù)bill of exchange 匯票bill of lading 提單bills discounted 貼現(xiàn)票據(jù)bi

2、lls 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 經紀人brought down 接前brought forward 接上頁budget 預算business entity 企業(yè)個體by-product 副產品by-product sales 副產品銷售capital 股本capital income 資本收益capital o

3、utlay 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)金賬戶商務英語之會計英語匯總acceptance承兌Account賬戶accountant會計員accounting會計accountingequation會計等式accountingsystem會計制度accountspayable應付賬款accountsreceivable應收賬款accumulatedprofits累積利益adjustingentry調整記錄adjustme

4、nt調整administrationexpense管理費用advances預付advertisingexpense廣告費agency代理agent代理人agreement契約allotments分配數(shù)allowance津貼amalgamation合并AmericanAccountingAssociation美國會計協(xié)會AmericanInstituteofCPAs美國注冊會計師協(xié)會amortization攤銷amortizedcost應攤成本annuities年金appliedcost已分配成本appliedexpense已分配費用appliedmanufacturingexpense己分配制

5、造費用apportionedcharge攤派費用appreciation漲價articleofassociation公司章程articulation勾稽關系assessment課稅assets資產attorneyfee律師費audit審計auditor審計員average平均數(shù)averagecost平均成本baddebt壞賬Cashflowprospects現(xiàn)金流量預測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cashsale現(xiàn)沽cashier出納員cashierscheck本票Cer

6、tificateinInternalAuditing內部審計證書CertificateinManagementAccounting管理會計證書certificateofdeposit存款單折certificateofindebtedness借據(jù)CertificatePublicAccountant注冊會計師certifiedcheck保付支票certifiedpublicaccountant會計師charges費用chargeforremittances匯款手續(xù)費charter營業(yè)執(zhí)照charteredaccountant會計師chattels動產check支票checkbookstub支票存

7、根closedaccount己結清賬戶closing結算closingentries結賬紀錄closingstock期末存貨closingthebook結賬columnarjournal多欄日記賬combination聯(lián)合commission傭金commodity商品commonstock普通股company公司compensation賠償compoundinterest復利consignee承銷人consignment寄銷consignor寄銷人consolidatedbalancesheet合并資產負債表consolidatedprofitandlossaccount合并損益表constr

8、uction 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 生產成本 cost of manufacture 制造成本 cost of sales 銷貨成本 cost price 成本價格 cost principle 成本原則 credit 貸方 credit note 收款通知單 creditor 債權人 cr

9、ossed check 橫線支票 current account 往來活期賬戶 current asset 流動資產 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 deferred liabilities 遞延負債 deflation 通貨緊縮 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) demur

10、rage charge 延期費 deposit 存款 deposit slip 存款單 depreciation 折舊 direct cost 直接成本 direct labour 直接人工 director 董事 disclosure 批露 discount 折扣 discount on purchase 進貨折扣consolidation合并整理文本discountonsale銷貨折扣dishonouredcheck退票dissolution解散dividend股利dividendpayable應付股利documentarybill押匯匯票documents單據(jù)doubleentryboo

11、kkeeping復式簿記draft匯票drawee付款人drawer出票人drawing提款duplicate副本dutiesandtaxes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estimatedcost估計成本estimates概算exchange兌換exchangeloss兌換損失expenditure經費expense費用extension延期externalusers外部使用者facevalue票面價值factor代理商fairvalue公平價值financialaccounti

12、ng財務會計FinancialAccountingStandardsBoard財務會計準則委員會financialactivities籌資活動financialforecast財務預測financialstatement財務報表financialyear財政年度finishedgoods制成品finishedparts制成零件fixedasset固定資產fixedcost固定成本fixeddeposit定期存款fixedexpense固定費用foreman工頭franchise專營權freight運費funds資金furnitureandfixture家俐及器具gain利益generalexp

13、ense總務費用generalledger總分類賬general-purposeinformation通用目的信息generallyacceptedaccountingprinciples公認會計原則going-concernassumption持續(xù)經營假設goods貨物goodsintransit在運貨物goodwill商譽GovernmentAccountingOffice政府會計辦公室governmentbonds政府債券grossprofit毛利guarantee保證guarantor保證人idletime停工時間importduty進口稅income收入incomefromjoint

14、venture合營收益incomefromsaleofassets出售資產收入incomestatement損益表incometax所得稅indirectcost間接成本indirectexpense間接費用indirectlabour間接人工indorsement背書Inflation通貨膨漲installment分期付款InstituteofInternalAuditors內部審計師協(xié)會InstituteofManagementAccountants管理會計師協(xié)會insurance保險intangibleasset無形資產integrity整合性interofficeaccount內部往來

15、interest利息interestrate利率mortgagor 抵押人 mortgagee 承押人 movable property 動產 negative cash flow 負現(xiàn)金流量 net amount 凈額 net asset 資產凈額 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 operating expense 營業(yè)費用 order 訂單organization expens

16、e 開辦費 original document 原始單據(jù) outlay 支出 output 產量overdraft 透支opening stock 期初存貨 operating activities 經營活動 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 產量 overdraft 透支 owners equity 所有者權益 partnership 合伙企業(yè) positive cash flow 正現(xiàn)金流量 quotation 報價 rate 比率

17、raw material 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interestreceived利息收入Internalauditing內部審計Internalcontrolstructure內部控制結構internalRevenueService國內收入署Internalusers內部使用者intrinsicvalue內在價值inventory存貨Investingactivities投資活動investment投資investmentinco

18、me投資收益invoice發(fā)票item項目job工作jobcost工程成本jointventure短期合伙journal日記賬labour人工labourcost人工成本land土地lease租約leasehold租約ledger分類賬legalexpense律師費letterofcredit信用狀liability負債limitedcompany有限公司limitedliability有限負債limitedpartnership有限合伙liquidation清盤loan借款longtermliability長期負債loss損失lossonexchange兌換損失machineryequipm

19、ent機器設備managementaccounting管理會計manufacturingexpense制造費用manufacturingcost制造成本marketprice市價materials原村料materialrequisition領料單medicalfee醫(yī)藥費merchandise商品miscellaneousexpense雜項費用mortgage抵押repair修理費reserve準備residualvalue剩余價值retailer零售商retainedearning留存利潤returnofinvestment投資回報returnoninvestment投資報酬returns退

20、貨revenue收入salary薪金sales銷貨salereturn銷貨退回salediscount銷貨折扣salvage殘值samplefee樣品scrap廢料scrapvalue殘余價值securities證券SecuritiesandExchangeCommission證券交易委員會security抵押品sellingcommission銷貨傭金sellingexpense銷貨費用sellingprice售價sharecapital股份sharecertificate股票shareholder股東shorttermloan短期借款Soleproprietorship獨資企業(yè)solvency清償能力spareparts配件stable-dollarassumption穩(wěn)定貨幣假設standardcost標準成本statementofcashflow現(xiàn)金流量表Statementoffinancialposition財務狀況表stock存貨stockholders股東Stockholdersequity股東權益stocktake