會(huì)計(jì)專用術(shù)語(yǔ)

1、acceptance 承兌 account 賬戶 accountant 會(huì)計(jì)員 accounting 會(huì)計(jì) accounting system 會(huì)計(jì)制度 accounts payable 應(yīng)付賬款 accounts receivable 應(yīng)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(fèi)用 advances 預(yù)付 advertising expense 廣告費(fèi) agency 代理 agent 代理人 agreement 契約 allotments 分配數(shù) allo

2、wance 津貼 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(fèi)用 applied manufacturing expense 己分配制造費(fèi)用 apportioned charge 攤派費(fèi)用 appreciation 漲價(jià) article of association 公司章程 assessment 課稅 assets 資產(chǎn) attorney fee 律師費(fèi) audit 審計(jì) auditor 審計(jì)員 average 平均數(shù) avera

3、ge cost 平均成本 bad debt 壞賬 balance 余額 balance sheet 資產(chǎn)負(fù)債表 bank account 銀行賬戶 bank balance 銀行結(jié)存 bank charge 銀行手續(xù)費(fèi) 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

4、票 bill of lading 提單 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(huì) bonds 債券 bonus 紅利 book value 賬面價(jià)值 bookkeeper 簿記員 bookkeeping 簿記 branch office general ledger 支店往來(lái)賬戶 broker 經(jīng)紀(jì)人 brought down 接前 brought forward 接上頁(yè) budget 預(yù)算 by-product 副產(chǎn)品 by-product sales 副產(chǎn)品銷售

5、 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(yè) 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(kù)存現(xiàn)金 cash payment 現(xiàn)金支付 cash purchase 現(xiàn)購(gòu) cash sale 現(xiàn)沽 cashier 出納員 cashiers check 本票 cer

6、tificate of deposit 存款單折 certificate of indebtedness 借據(jù) certified check 保付支票 certified public accountant 會(huì)計(jì)師 charges 費(fèi)用 charge for remittances 匯水手續(xù)費(fèi) charter 營(yíng)業(yè)執(zhí)照 chartered accountant 會(huì)計(jì)師 chattles 動(dòng)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(jì)錄 closing stock 期末存貨

7、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(fù)利 consignee 承銷人 consignment 寄銷 consignor 寄銷人 consolidated balance sheet 合并資產(chǎn)負(fù)債表 consolidated profit and loss account 合并損益表 consolidation 合并 construction

8、 cost 營(yíng)建成本 construction revenue 營(yíng)建收入 contract 合同 control account 統(tǒng)制賬戶 copyright 版權(quán) corporation 公司 cost 成本 cost accounting 成本會(huì)計(jì) 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(jià)格 credit 貸方 credit note 收款通知單 creditor 債權(quán)人 crossed check 橫線支票 current a

9、ccount 往來(lái)活期賬戶 current asset 流動(dòng)資產(chǎn) current liability 流動(dòng)負(fù)債 current profit and loss 本期損益 debit 借方 debt 債務(wù) debtor 債務(wù)人 deed 契據(jù) deferred assets 遞延資產(chǎn) deferred liabilities 遞延負(fù)債 delivery 交貨 delivery expense 送貨費(fèi) delivery order 出貨單 demand draft 即期匯票 demand note 即期票據(jù) demurrage charge 延期費(fèi) deposit 存款 deposit slip

10、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(jìn)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) double entry bookkeeping 復(fù)式簿記 draft 匯票 drawee 付款人 drawer 出票人 drawin

11、g 提款 duplicate 副本 duties and taxes 稅捐 earnings 業(yè)務(wù)收益 endorser 背書(shū)人 entertainment 交際費(fèi) enterprise 企業(yè) equipment 設(shè)備 estate 財(cái)產(chǎn) estimated cost 估計(jì)成本 estimates 概算 exchange 兌換 exchange loss 兌換損失 expenditure 經(jīng)費(fèi) expense 費(fèi)用 extension 延期 face value 票面價(jià)值 factor 代理商 fair value 公平價(jià)值 financial statement 財(cái)務(wù)報(bào)表 financial

12、 year 財(cái)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(fèi)用 foreman 工頭 franchise 專營(yíng)權(quán) freight 運(yùn)費(fèi) funds 資金 furniture and fixture 家俬及器具 gain 利益 general expense 總務(wù)費(fèi)用 general ledger 總分類賬 goods 貨物 goods in transit 在運(yùn)貨物 goodwill 商譽(yù) government bon

13、ds 政府債券 gross profit 毛利 guarantee 保證 guarantor 保證人 idle time 停工時(shí)間 import duty 進(jìn)口稅 income 收入 income tax 所得稅 income from joint venture 合營(yíng)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(fèi)用 indirect labour 間接人工 indorsement 背書(shū) installment 分期付款 insurance 保險(xiǎn) intangible asset 無(wú)形資產(chǎn)

14、 interest 利息 interest rate 利率 interest received 利息收入 inter office account 內(nèi)部往來(lái) intrinsic value 內(nèi)在價(jià)值 inventory 存貨 investment 投資 investment income 投資收益 invoice 發(fā)票 item 項(xiàng)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 legal expen

15、se 律師費(fèi) letter of credit 信用狀 liability 負(fù)債 limited company 有限公司 limited liability 有限負(fù)債 limited partnership 有限合夥 liquidation 清盤(pán) loan 借款 long term liability 長(zhǎng)期負(fù)債 loss 損失 loss on exchange 兌換損失 machinery equipment 機(jī)器設(shè)備 manufacturing expense 制造費(fèi)用 manufacturing cost 制造成本 market price 市價(jià) materials 原村料 materi

16、al requisition 領(lǐng)料單 medical fee 醫(yī)藥費(fèi) merchandise 商品 miscellaneous expense 雜項(xiàng)費(fèi)用 mortgage 抵押 mortgagor 抵押人 mortgagee 承押人 movable property 動(dòng)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(yīng)付票據(jù) notes receivable 應(yīng)收票據(jù) opening stock 期初存貨 operating

17、expense 營(yíng)業(yè)費(fèi)用 order 訂單 organization expense 開(kāi)辦費(fèi) 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(yíng)業(yè)費(fèi)用 order 訂單 organization expense 開(kāi)辦費(fèi) original document 原始單據(jù) outlay 支出 output 產(chǎn)量 overdraft 透支 quotation 報(bào)價(jià) rate 比率 raw material 原料 rebate 回扣 receipt 收據(jù) receiva

18、ble 應(yīng)收款 recoup 補(bǔ)償 redemption 償還 refund 退款 remittance 匯款 rent 租金 repair 修理費(fèi) reserve 準(zhǔn)備 residual value 剩余價(jià)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(jià)值 securities 證券 security 抵押品 selling commission 銷貨傭金 se

19、lling expense 銷貨費(fèi)用 selling price 售價(jià) share capital 股份 share certificate 股票 shareholder 股東 short term loan 短期借款 sole proprietorship 獨(dú)資 spare parts 配件 standard cost 標(biāo)準(zhǔn)成本 stock 存貨 stocktake 盤(pán)點(diǎn) stock sheet 存貨表 subsidies 補(bǔ)助金 sundry expense 雜項(xiàng)費(fèi)用 supporting document 附表 surplus 盈余 suspense account 暫記賬戶 taxab

20、le profit 可徵稅利潤(rùn) tax 稅捐 temporary payment 暫付款 temporary receipt 暫收款 time deposit 定期存款 total 合計(jì) total cost 總成本 trade creditor 進(jìn)貨客戶 trade debtor 銷貨客戶 trademark 商標(biāo) transaction 交易 transfer 轉(zhuǎn)賬 transfer voucher 轉(zhuǎn)賬傳票 transportation 運(yùn)輸費(fèi) travelling 差旅費(fèi) trial balance 試算表 trust 信托 turnover 營(yíng)業(yè)額 unappropriated su

21、rplus 未分配盈余 unit cost 單位成本 unlimited company 無(wú)限公司 unlimited liability 無(wú)限責(zé)任 unpaid dividend 未付股利 valuation 估價(jià) value 價(jià)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(cāng)庫(kù)收據(jù) welfare expense 褔?yán)M(fèi) wear and tear 秏損 work order 工作通知單 year end 年結(jié) Account 帳戶 Accounting

22、system 會(huì)計(jì)系統(tǒng) American Accounting Association 美國(guó)會(huì)計(jì)協(xié)會(huì) American Institute of CPAs 美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì) Audit 審計(jì) Balance sheet 資產(chǎn)負(fù)債表 Bookkeepking 簿記 Cash flow prospects 現(xiàn)金流量預(yù)測(cè) Certificate in Internal Auditing 內(nèi)部審計(jì)證書(shū) Certificate in Management Accounting 管理會(huì)計(jì)證書(shū) Certificate Public Accountant注冊(cè)會(huì)計(jì)師 Cost accounting 成本會(huì)計(jì)

23、External users 外部使用者 Financial accounting 財(cái)務(wù)會(huì)計(jì) Financial Accounting Standards Board 財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì) Financial forecast 財(cái)務(wù)預(yù)測(cè) Generally accepted accounting principles 公認(rèn)會(huì)計(jì)原則 General-purpose information 通用目的信息 Government Accounting Office 政府會(huì)計(jì)辦公室 Income statement 損益表 Institute of Internal Auditors 內(nèi)部審計(jì)師協(xié)會(huì) In

24、stitute of Management Accountants 管理會(huì)計(jì)師協(xié)會(huì) Integrity 整合性 Internal auditing 內(nèi)部審計(jì) Internal control structure 內(nèi)部控制結(jié)構(gòu) Internal Revenue Service 國(guó)內(nèi)收入署 Internal users 內(nèi)部使用者 Management accounting 管理會(huì)計(jì) Return of investment 投資回報(bào) Return on investment 投資報(bào)酬 Securities and Exchange Commission 證券交易委員會(huì) Statement of

25、cash flow 現(xiàn)金流量表 Statement of financial position 財(cái)務(wù)狀況表 Tax accounting 稅務(wù)會(huì)計(jì) Accounting equation 會(huì)計(jì)等式 Articulation 勾稽關(guān)系 Assets 資產(chǎn) Business entity 企業(yè)個(gè)體 Capital stock 股本 Corporation 公司 Cost principle 成本原則 Creditor 債權(quán)人 Deflation 通貨緊縮 Disclosure 批露 Expenses 費(fèi)用 Financial statement 財(cái)務(wù)報(bào)表 Financial activities

26、籌資活動(dòng) Going-concern assumption 持續(xù)經(jīng)營(yíng)假設(shè) Inflation 通貨膨漲 Investing activities 投資活動(dòng) Liabilities 負(fù)債 Negative cash flow 負(fù)現(xiàn)金流量 Operating activities 經(jīng)營(yíng)活動(dòng) Owner's equity 所有者權(quán)益 Partnership 合伙企業(yè) Positive cash flow 正現(xiàn)金流量 Retained earning 留存利潤(rùn) Revenue 收入 Sole proprietorship 獨(dú)資企業(yè) Solvency 清償能力 Stable-dollar ass

27、umption 穩(wěn)定貨幣假設(shè) Stockholders 股東 Stockholders' equity 股東權(quán)益 Window dressing 門面粉飾回答者：tjzy10 - 見(jiàn)習(xí)魔法師 三級(jí) 9-29 14:10提問(wèn)者對(duì)于答案的評(píng)價(jià)：謝謝了啊！對(duì)我還是有一定的幫助評(píng)價(jià)已經(jīng)被關(guān)閉    目前有 1 個(gè)人評(píng)價(jià)Top of Form EMBED Forms.HTML:Hidden.1 EMBED Forms.HTML:Hidden.1 好100% （1）不好0% （0）Bottom of Form其他回答   

28、60;共 1 條Account 帳戶 Accounting system 會(huì)計(jì)系統(tǒng) American Accounting Association 美國(guó)會(huì)計(jì)協(xié)會(huì) American Institute of CPAs 美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì) Audit 審計(jì) Balance sheet 資產(chǎn)負(fù)債表 Bookkeepking 簿記 Cash flow prospects 現(xiàn)金流量預(yù)測(cè) Certificate in Internal Auditing 內(nèi)部審計(jì)證書(shū) Certificate in Management Accounting 管理會(huì)計(jì)證書(shū) Certificate Public Account

29、ant注冊(cè)會(huì)計(jì)師 Cost accounting 成本會(huì)計(jì) External users 外部使用者 Financial accounting 財(cái)務(wù)會(huì)計(jì) Financial Accounting Standards Board 財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì) Financial forecast 財(cái)務(wù)預(yù)測(cè) Generally accepted accounting principles 公認(rèn)會(huì)計(jì)原則 General-purpose information 通用目的信息 Government Accounting Office 政府會(huì)計(jì)辦公室 Income statement 損益表 Institute of Internal Auditors 內(nèi)部審計(jì)師協(xié)會(huì) Institute of