會(huì)計(jì)英語(yǔ)專(zhuān)業(yè)詞匯全

1、帳目名詞一、 資產(chǎn)類(lèi) Assets流動(dòng)資產(chǎn) Current assets貨幣資金 Cash and cash equivalents現(xiàn)金 Cash銀行存款 Cash in bank 其他貨幣資金 Other cash and cash equivalents外埠存款 Other city Cash in bank銀行本票 Cashier''s cheque 銀行匯票 Bank draft 信用卡 Credit card 信用證保證金 L/C Guarantee deposits存出投資款 Refundable deposits短期投資 Short-term investment

2、s股票 Short-term investments - stock債券 Short-term investments - corporate bonds基金 Short-term investments - corporate funds其他 Short-term investments - other短期投資跌價(jià)準(zhǔn)備 Short-term investments falling price reserves應(yīng)收款 Account receivable應(yīng)收票據(jù) Note receivable 銀行承兌匯票 Bank acceptance 商業(yè)承兌匯票 Trade acceptance 應(yīng)收股

3、利 Dividend receivable應(yīng)收利息 Interest receivable應(yīng)收賬款 Account receivable其他應(yīng)收款 Other notes receivable壞賬準(zhǔn)備 Bad debt reserves預(yù)付賬款 Advance money應(yīng)收補(bǔ)貼款 Cover deficit by state subsidies of receivable庫(kù)存資產(chǎn) Inventories物資采購(gòu) Supplies purchasing原材料 Raw materials包裝物 Wrappage 低值易耗品 Low-value consumption goods 材料成本差異 M

4、aterials cost variance 自制半成品 Semi-Finished goods庫(kù)存商品 Finished goods商品進(jìn)銷(xiāo)差價(jià) Differences between purchasing and selling price委托加工物資 Work in process - outsourced委托代銷(xiāo)商品 Trust to and sell the goods on a commission basis受托代銷(xiāo)商品 Commissioned and sell the goods on a commission basis存貨跌價(jià)準(zhǔn)備 Inventory falling pr

5、ice reserves分期收款發(fā)出商品 Collect money and send out the goods by stages待攤費(fèi)用 Deferred and prepaid expenses長(zhǎng)期投資 Long-term investment 長(zhǎng)期股權(quán)投資 Long-term investment on stocks 股票投資 Investment on stocks 其他股權(quán)投資 Other investment on stocks 長(zhǎng)期債權(quán)投資 Long-term investment on bonds 債券投資 Investment on bonds 其他債權(quán)投資 Other

6、investment on bonds 長(zhǎng)期投資減值準(zhǔn)備 Long-term investments depreciation reserves 股權(quán)投資減值準(zhǔn)備 Stock rights investment depreciation reserves 債權(quán)投資減值準(zhǔn)備 Bcreditor''s rights investment depreciation reserves 委托貸款 Entrust loans 本金 Principal 利息 Interest 減值準(zhǔn)備 Depreciation reserves 固定資產(chǎn) Fixed assets 房屋 Building 建

7、筑物 Structure 機(jī)器設(shè)備 Machinery equipment 運(yùn)輸設(shè)備 Transportation facilities 工具器具 Instruments and implement 累計(jì)折舊 Accumulated depreciation 固定資產(chǎn)減值準(zhǔn)備 Fixed assets depreciation reserves 房屋、建筑物減值準(zhǔn)備 Building/structure depreciation reserves 機(jī)器設(shè)備減值準(zhǔn)備 Machinery equipment depreciation reserves 工程物資 Project goods and

8、material 專(zhuān)用材料 Special-purpose material 專(zhuān)用設(shè)備 Special-purpose equipment 預(yù)付大型設(shè)備款 Prepayments for equipment 為生產(chǎn)準(zhǔn)備的工具及器具 Preparative instruments and implement for fabricate 在建工程 Construction-in-process 安裝工程 Erection works 在安裝設(shè)備 Erecting equipment-in-process 技術(shù)改造工程 Technical innovation project 大修理工程 Gener

9、al overhaul project 在建工程減值準(zhǔn)備 Construction-in-process depreciation reserves 固定資產(chǎn)清理 Liquidation of fixed assets 無(wú)形資產(chǎn) Intangible assets 專(zhuān)利權(quán) Patents 非專(zhuān)利技術(shù) Non-Patents 商標(biāo)權(quán) Trademarks, Trade names 著作權(quán) Copyrights 土地使用權(quán) Tenure 商譽(yù) Goodwill 無(wú)形資產(chǎn)減值準(zhǔn)備 Intangible Assets depreciation reserves 專(zhuān)利權(quán)減值準(zhǔn)備 Patent right

10、s depreciation reserves 商標(biāo)權(quán)減值準(zhǔn)備 trademark rights depreciation reserves 未確認(rèn)融資費(fèi)用 Unacknowledged financial charges 待處理財(cái)產(chǎn)損溢 Wait deal assets loss or income 待處理財(cái)產(chǎn)損溢 Wait deal assets loss or income 待處理流動(dòng)資產(chǎn)損溢 Wait deal intangible assets loss or income 待處理固定資產(chǎn)損溢 Wait deal fixed assets loss or income 二、負(fù)債類(lèi) L

11、iability 短期負(fù)債 Current liability 短期借款 Short-term borrowing 應(yīng)付票據(jù) Notes payable 銀行承兌匯票 Bank acceptance 商業(yè)承兌匯票 Trade acceptance 應(yīng)付賬款 Account payable 預(yù)收賬款 Deposit received 代銷(xiāo)商品款 Proxy sale goods revenue 應(yīng)付工資 Accrued wages 應(yīng)付福利費(fèi) Accrued welfarism 應(yīng)付股利 Dividends payable 應(yīng)交稅金 Tax payable 應(yīng)交增值稅 value added t

12、ax payable 進(jìn)項(xiàng)稅額 Withholdings on VAT 已交稅金 Paying tax 轉(zhuǎn)出未交增值稅 Unpaid VAT changeover 減免稅款 Tax deduction 銷(xiāo)項(xiàng)稅額 Substituted money on VAT 出口退稅 Tax reimbursement for export 進(jìn)項(xiàng)稅額轉(zhuǎn)出 Changeover withnoldings on VAT 出口抵減內(nèi)銷(xiāo)產(chǎn)品應(yīng)納稅額 Export deduct domestic sales goods tax 轉(zhuǎn)出多交增值稅 Overpaid VAT changeover 未交增值稅 Unpaid

13、VAT 應(yīng)交營(yíng)業(yè)稅 Business tax payable 應(yīng)交消費(fèi)稅 Consumption tax payable 應(yīng)交資源稅 Resources tax payable 應(yīng)交所得稅 Income tax payable 應(yīng)交土地增值稅 Increment tax on land value payable 應(yīng)交城市維護(hù)建設(shè)稅 Tax for maintaining and building cities payable 應(yīng)交房產(chǎn)稅 Housing property tax payable 應(yīng)交土地使用稅 Tenure tax payable 應(yīng)交車(chē)船使用稅 Vehicle and ve

14、ssel usage license plate tax(VVULPT) payable 應(yīng)交個(gè)人所得稅 Personal income tax payable 其他應(yīng)交款 Other fund in conformity with paying 其他應(yīng)付款 Other payables 預(yù)提費(fèi)用 Drawing expense in advance 其他負(fù)債 Other liabilities 待轉(zhuǎn)資產(chǎn)價(jià)值 Pending changerover assets value 預(yù)計(jì)負(fù)債 Anticipation liabilities 長(zhǎng)期負(fù)債 Long-term Liabilities 長(zhǎng)期借

15、款 Long-term loans 一年內(nèi)到期的長(zhǎng)期借款 Long-term loans due within one year 一年后到期的長(zhǎng)期借款 Long-term loans due over one year 應(yīng)付債券 Bonds payable 債券面值 Face value, Par value 債券溢價(jià) Premium on bonds 債券折價(jià) Discount on bonds 應(yīng)計(jì)利息 Accrued interest 長(zhǎng)期應(yīng)付款 Long-term account payable 應(yīng)付融資租賃款 Accrued financial lease outlay 一年內(nèi)到期的

16、長(zhǎng)期應(yīng)付 Long-term account payable due within one year 一年后到期的長(zhǎng)期應(yīng)付 Long-term account payable over one year 專(zhuān)項(xiàng)應(yīng)付款 Special payable 一年內(nèi)到期的專(zhuān)項(xiàng)應(yīng)付 Long-term special payable due within one year 一年后到期的專(zhuān)項(xiàng)應(yīng)付 Long-term special payable over one year 遞延稅款 Deferral taxes 三 所有者權(quán)益類(lèi) OWNERS'' EQUITY 資本 Capita 實(shí)收資本(

17、或股本) Paid-up capital(or stock) 實(shí)收資本 Paicl-up capital 實(shí)收股本 Paid-up stock 已歸還投資 Investment Returned 公積 資本公積 Capital reserve 資本(或股本)溢價(jià) Cpital(or Stock) premium 接受捐贈(zèng)非現(xiàn)金資產(chǎn)準(zhǔn)備 Receive non-cash donate reserve 股權(quán)投資準(zhǔn)備 Stock right investment reserves 撥款轉(zhuǎn)入 Allocate sums changeover in 外幣資本折算差額 Foreign currency c

18、apital 其他資本公積 Other capital reserve 盈余公積 Surplus reserves 法定盈余公積 Legal surplus 任意盈余公積 Free surplus reserves 法定公益金 Legal public welfare fund 儲(chǔ)備基金 Reserve fund 企業(yè)發(fā)展基金 Enterprise expension fund 利潤(rùn)歸還投資 Profits capitalizad on return of investment 利潤(rùn) Profits 本年利潤(rùn) Current year profits 利潤(rùn)分配 Profit distribut

19、ion 其他轉(zhuǎn)入 Other chengeover in 提取法定盈余公積 Withdrawal legal surplus 提取法定公益金 Withdrawal legal public welfare funds 提取儲(chǔ)備基金 Withdrawal reserve fund 提取企業(yè)發(fā)展基金 Withdrawal reserve for business expansion 提取職工獎(jiǎng)勵(lì)及福利基金 Withdrawal staff and workers'' bonus and welfare fund 利潤(rùn)歸還投資 Profits capitalizad on retur

20、n of investment 應(yīng)付優(yōu)先股股利 Preferred Stock dividends payable 提取任意盈余公積 Withdrawal other common accumulation fund 應(yīng)付普通股股利 Common Stock dividends payable 轉(zhuǎn)作資本(或股本)的普通股股利 Common Stock dividends change to assets(or stock)未分配利潤(rùn) Undistributed profit四、成本類(lèi) Cost 生產(chǎn)成本 Cost of manufacture 基本生產(chǎn)成本 Base cost of manuf

21、acture 輔助生產(chǎn)成本 Auxiliary cost of manufacture 制造費(fèi)用 Manufacturing overhead 材料費(fèi) Materials 管理人員工資 Executive Salaries 獎(jiǎng)金 Wages 退職金 Retirement allowance 補(bǔ)貼 Bonus 外保勞務(wù)費(fèi) Outsourcing fee 福利費(fèi) Employee benefits/welfare 會(huì)議費(fèi) Coferemce 加班餐費(fèi) Special duties 市內(nèi)交通費(fèi) Business traveling 通訊費(fèi) Correspondence 電話費(fèi) Corresponde

22、nce 水電取暖費(fèi) Water and Steam 稅費(fèi) Taxes and dues 租賃費(fèi) Rent 管理費(fèi) Maintenance 車(chē)輛維護(hù)費(fèi) Vehicles maintenance 油料費(fèi) Vehicles maintenance 培訓(xùn)費(fèi) Education and training 接待費(fèi) Entertainment 圖書(shū)、印刷費(fèi) Books and printing 運(yùn)費(fèi) Transpotation 保險(xiǎn)費(fèi) Insurance premium 支付手續(xù)費(fèi) Commission 雜費(fèi) Sundry charges 折舊費(fèi) Depreciation expense 機(jī)物料消耗 Art

23、icle of consumption 勞動(dòng)保護(hù)費(fèi) Labor protection fees 季節(jié)性停工損失 Loss on seasonality cessation 勞務(wù)成本 Service costs五、損益類(lèi) Profit and loss 收入 Income 業(yè)務(wù)收入 OPERATING INCOME 主營(yíng)業(yè)務(wù)收入 Prime operating revenue 產(chǎn)品銷(xiāo)售收入 Sales revenue 服務(wù)收入 Service revenue 其他業(yè)務(wù)收入 Other operating revenue 材料銷(xiāo)售 Sales materials 代購(gòu)代售 包裝物出租 Wrappa

24、ge lease 出讓資產(chǎn)使用權(quán)收入 Remise right of assets revenue 返還所得稅 Reimbursement of income tax 其他收入 Other revenue 投資收益 Investment income 短期投資收益 Current investment income 長(zhǎng)期投資收益 Long-term investment income 計(jì)提的委托貸款減值準(zhǔn)備 Withdrawal of entrust loans reserves 補(bǔ)貼收入 Subsidize revenue 國(guó)家扶持補(bǔ)貼收入 Subsidize revenue from co

25、untry 其他補(bǔ)貼收入 Other subsidize revenue 營(yíng)業(yè)外收入 NON-OPERATING INCOME 非貨幣性交易收益 Non-cash deal income 現(xiàn)金溢余 Cash overage 處置固定資產(chǎn)凈收益 Net income on disposal of fixed assets 出售無(wú)形資產(chǎn)收益 Income on sales of intangible assets 固定資產(chǎn)盤(pán)盈 Fixed assets inventory profit 罰款凈收入 Net amercement income 支出 Outlay 業(yè)務(wù)支出 Revenue charg

26、es 主營(yíng)業(yè)務(wù)成本 Operating costs 產(chǎn)品銷(xiāo)售成本 Cost of goods sold 服務(wù)成本 Cost of service 主營(yíng)業(yè)務(wù)稅金及附加 Tax and associate charge 營(yíng)業(yè)稅 Sales tax 消費(fèi)稅 Consumption tax 城市維護(hù)建設(shè)稅 Tax for maintaining and building cities 資源稅 Resources tax 土地增值稅 Increment tax on land value 5405 其他業(yè)務(wù)支出 Other business expense 銷(xiāo)售其他材料成本 Other cost of

27、material sale 其他勞務(wù)成本 Other cost of service 其他業(yè)務(wù)稅金及附加費(fèi) Other tax and associate charge 費(fèi)用 Expenses 營(yíng)業(yè)費(fèi)用 Operating expenses 代銷(xiāo)手續(xù)費(fèi) Consignment commission charge 運(yùn)雜費(fèi) Transpotation 保險(xiǎn)費(fèi) Insurance premium 展覽費(fèi) Exhibition fees 廣告費(fèi) Advertising fees 管理費(fèi)用 Adminisstrative expenses 職工工資 Staff Salaries 修理費(fèi) Repair c

28、harge 低值易耗攤銷(xiāo) Article of consumption 辦公費(fèi) Office allowance 差旅費(fèi) Travelling expense 工會(huì)經(jīng)費(fèi) Labour union expenditure 研究與開(kāi)發(fā)費(fèi) Research and development expense 福利費(fèi) Employee benefits/welfare 職工教育經(jīng)費(fèi) Personnel education 待業(yè)保險(xiǎn)費(fèi) Unemployment insurance 勞動(dòng)保險(xiǎn)費(fèi) Labour insurance 醫(yī)療保險(xiǎn)費(fèi) Medical insurance 會(huì)議費(fèi) Coferemce 聘請(qǐng)中

29、介機(jī)構(gòu)費(fèi) Intermediary organs 咨詢(xún)費(fèi) Consult fees 訴訟費(fèi) Legal cost 業(yè)務(wù)招待費(fèi) Business entertainment 技術(shù)轉(zhuǎn)讓費(fèi) Technology transfer fees 礦產(chǎn)資源補(bǔ)償費(fèi) Mineral resources compensation fees 排污費(fèi) Pollution discharge fees 房產(chǎn)稅 Housing property tax 車(chē)船使用稅 Vehicle and vessel usage license plate tax(VVULPT) 土地使用稅 Tenure tax 印花稅 Stamp t

30、ax 財(cái)務(wù)費(fèi)用 Finance charge 利息支出 Interest exchange 匯兌損失 Foreign exchange loss 各項(xiàng)手續(xù)費(fèi) Charge for trouble 各項(xiàng)專(zhuān)門(mén)借款費(fèi)用 Special-borrowing cost 營(yíng)業(yè)外支出 Nonbusiness expenditure 捐贈(zèng)支出 Donation outlay 減值準(zhǔn)備金 Depreciation reserves 非常損失 Extraordinary loss 處理固定資產(chǎn)凈損失 Net loss on disposal of fixed assets 出售無(wú)形資產(chǎn)損失 Loss on sal

31、es of intangible assets 固定資產(chǎn)盤(pán)虧 Fixed assets inventory loss 債務(wù)重組損失 Loss on arrangement 罰款支出 Amercement outlay 所得稅 Income tax 以前年度損益調(diào)整 Prior year income adjustment1. 部門(mén)的稱(chēng)謂市場(chǎng)部Marketing銷(xiāo)售部 Sales Department （也有其它講法，如寶潔公司銷(xiāo)售部叫客戶(hù)生意發(fā)展部CBD）客戶(hù)服務(wù)Customer Service ，例如客服員叫CSR，R for representative人事部 Human Resource

32、行政部 Admin. 財(cái)務(wù)部 Finance & Accounting產(chǎn)品供應(yīng) Product Supply，例如產(chǎn)品調(diào)度員叫P SPlanner 2，人員的稱(chēng)謂助理 Assistant秘書(shū) secretary 前臺(tái)接待小姐 Receptionist文員 clerk ，如會(huì)計(jì)文員為Accounting Clerk主任supervisor經(jīng)理Manager總經(jīng)理 GM，General Manager 入場(chǎng)費(fèi)admission運(yùn)費(fèi)freight小費(fèi)tip學(xué)費(fèi)tuition價(jià)格，代價(jià)charge 制造費(fèi)用 Manufacturing overhead材料費(fèi) Materials管理人員工資 E

33、xecutive Salaries獎(jiǎng)金 Wages退職金 Retirement allowance 補(bǔ)貼 Bonus外保勞務(wù)費(fèi) Outsourcing fee福利費(fèi) Employee benefits/welfare會(huì)議費(fèi) Coferemce加班餐費(fèi) Special duties 市內(nèi)交通費(fèi) Business traveling通訊費(fèi) Correspondence電話費(fèi) Correspondence水電取暖費(fèi) Water and Steam稅費(fèi) Taxes and dues 租賃費(fèi) Rent管理費(fèi) Maintenance車(chē)輛維護(hù)費(fèi) Vehicles maintenance油料費(fèi) Vehicle

34、s maintenance培訓(xùn)費(fèi) Education and training 接待費(fèi) Entertainment圖書(shū)、印刷費(fèi) Books and printing運(yùn)費(fèi) Transpotation保險(xiǎn)費(fèi) Insurance premium支付手續(xù)費(fèi) Commission 雜費(fèi) Sundry charges折舊費(fèi) Depreciation expense 機(jī)物料消耗 Article of consumption勞動(dòng)保護(hù)費(fèi) Labor protection fees 總監(jiān)Director 總會(huì)計(jì)師 Finance Controller 高級(jí) Senior 如高級(jí)經(jīng)理為Senior Manager營(yíng)

35、業(yè)費(fèi)用 Operating expenses代銷(xiāo)手續(xù)費(fèi) Consignment commission charge運(yùn)雜費(fèi) Transpotation 保險(xiǎn)費(fèi) Insurance premium展覽費(fèi) Exhibition fees廣告費(fèi) Advertising fees 管理費(fèi)用 Adminisstrative expenses 職工工資 Staff Salaries 修理費(fèi) Repair charge 低值易耗攤銷(xiāo) Article of consumption辦公費(fèi) Office allowance 差旅費(fèi) Travelling expense工會(huì)經(jīng)費(fèi) Labour union expend

36、iture 研究與開(kāi)發(fā)費(fèi) Research and development expense福利費(fèi) Employee benefits/welfare職工教育經(jīng)費(fèi) Personnel education 待業(yè)保險(xiǎn)費(fèi) Unemployment insurance 勞動(dòng)保險(xiǎn)費(fèi) Labour insurance 醫(yī)療保險(xiǎn)費(fèi) Medical insurance 會(huì)議費(fèi) Coferemce聘請(qǐng)中介機(jī)構(gòu)費(fèi) Intermediary organs 咨詢(xún)費(fèi) Consult fees訴訟費(fèi) Legal cost 業(yè)務(wù)招待費(fèi) Business entertainment 技術(shù)轉(zhuǎn)讓費(fèi) Technology trans

37、fer fees礦產(chǎn)資源補(bǔ)償費(fèi) Mineral resources compensation fees排污費(fèi) Pollution discharge fees房產(chǎn)稅 Housing property tax 車(chē)船使用稅 Vehicle and vessel usage license plate tax(VVULPT)土地使用稅 Tenure tax印花稅 Stamp tax財(cái)務(wù)費(fèi)用 Finance charge 利息支出 Interest exchange 匯兌損失 Foreign exchange loss各項(xiàng)手續(xù)費(fèi) Charge for trouble各項(xiàng)專(zhuān)門(mén)借款費(fèi)用 Special-b

38、orrowing cost會(huì)計(jì)常用詞匯accountant genaral 會(huì)計(jì)主任account balancde 結(jié)平的帳戶(hù)account bill 帳單account books 帳account classification 帳戶(hù)分類(lèi) account current 往來(lái)帳account form of balance sheet 帳戶(hù)式資產(chǎn)負(fù)債表account form of profit and loss statement 帳戶(hù)式損益表account payable 應(yīng)付帳款account receivable 應(yīng)收帳款 account of payments 支出表accoun

39、t of receipts 收入表account title 帳戶(hù)名稱(chēng)，會(huì)計(jì)科目accounting year 或financial year 會(huì)計(jì)年度accounts payable ledger 應(yīng)付款分類(lèi)帳Accounting period（會(huì)計(jì)期間）are related to specific time periods ,typically one year（通常是一年)資產(chǎn)負(fù)債表：balance sheet 可以不大寫(xiě)b利潤(rùn)表： income statements (or statements of income)利潤(rùn)分配表：retained earnings現(xiàn)金流量表：cash

40、flows國(guó)際會(huì)計(jì)術(shù)語(yǔ)英漢對(duì)照Account 帳戶(hù)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 A

41、ccountant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 Instit

42、ute of Internal Auditors 內(nèi)部審計(jì)師協(xié)會(huì) Institute 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 Exchan

43、ge Commission 證券交易委員會(huì) Statement of 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 s

44、tatement 財(cái)務(wù)報(bào)表 Financial activities 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

45、企業(yè) Solvency 清償能力 Stable-dollar assumption 穩(wěn)定貨幣假設(shè) Stockholders 股東 Stockholders' equity 股東權(quán)益 Window dressing 門(mén)面粉飾 Account 帳會(huì)計(jì): 支票用語(yǔ)支票薄cheque book支票陳票人cheque drawer持票人cheque holder不記名支票cheque to bearer/bearer cheque記名支票/認(rèn)人支票cheque to order到期支票antedated cheque未到期支票postdated cheque保付支票certified chequ

46、e未獲兌現(xiàn)支票，退票returned cheque橫線支票crossed cheque普通橫線general crossing特別橫線special crossing空白支票blank cheque失效支票，過(guò)期支票stale cheque普通支票open cheque打10%折扣的10000元支票，（即9000元）a cheque for $10，000， less 10% discount加10%費(fèi)用的10000元支票，（即11000元）a cheque for $10，000， plus 10% charges支票換現(xiàn)金/兌現(xiàn)to cash a cheque清理票款to clear a

47、cheque保證兌現(xiàn)to certify a cheque填寫(xiě)支票數(shù)額to fill up a cheque支票上劃線to cross a cheque開(kāi)發(fā)支票to make out a cheque簽發(fā)支票，開(kāi)立支票to draw a cheque/to issue a cheque透支支票to overdraw a cheque背書(shū)支票to endorse a cheque請(qǐng)付票款/清付票款to pay a cheque/to honour a cheque支票退票to dishonour a cheque拒付支票to refuse a cheque拒付支票to stop payment

48、of a cheque提示要求付款to present for payment見(jiàn)票即付持票人payable to bearer支付指定人payable to order已過(guò)期/無(wú)效out of date/stale請(qǐng)給出票人R/D/refer to drawer存款不足N/S/N.S.F./not sufficient funds/I/F/insufficient funds文字與數(shù)字不一致words and figures differ支票交換時(shí)間已過(guò)account closed更改處應(yīng)加蓋印章alterations require initials交換時(shí)間已過(guò)effects not cle

49、ared停止付款payment stopped支票毀損cheque mutilated會(huì)計(jì)賬目用語(yǔ)對(duì)賬單，結(jié)單 statement of account往來(lái)賬戶(hù)，活期存款賬戶(hù)，流通賬 account current 經(jīng)常賬戶(hù) current account 銷(xiāo)貨賬 account sales 兩人共有之銀行賬戶(hù) joint account 應(yīng)收未清賬款；未付賬單，未結(jié)算賬目 outstanding account 貸方賬項(xiàng) credit account 借方賬項(xiàng) debtor account 應(yīng)付賬 account payable 應(yīng)收賬 account receivable 新交易|新賬 n

50、ew account 未決賬|老賬 old account 現(xiàn)金賬 cash account 流水賬 running account 暫記賬|未定賬 suspense account 逾期賬款，過(guò)期未付賬款|延滯賬 overdue account|pastdue account 雜項(xiàng)賬戶(hù) sundry account 詳細(xì)賬單|明細(xì)表 detail account 壞賬 bad account 會(huì)計(jì)項(xiàng)目 title of account 會(huì)計(jì)薄|賬薄 account-book 營(yíng)業(yè)報(bào)告書(shū)|損益計(jì)算表 account of business|business report 借貸細(xì)賬|交驗(yàn)賬 account rendered 明細(xì)賬 account stated 與. 銀行開(kāi)立一戶(hù)頭 to open an account with 與繼續(xù)交易，與有賬務(wù)往來(lái) to keep account with 繼續(xù)記賬 to keep account 與有交易 to have an acc