會計詞匯中英文對照表

會計詞匯中英文對照表acceptance承兌

account賬戶

accountant會計員

accounting會計

accountingsystem會計制度

accountspayable應(yīng)付賬款

accountsreceivable應(yīng)收賬款

accumulatedprofits累積利益

adjustingentry調(diào)整記錄

adjustment調(diào)整

administrationexpense管理費用

advances預(yù)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

amortization攤銷

amortizedcost應(yīng)攤成本

broker經(jīng)紀(jì)人

broughtdown接前

broughtforward接上頁

budget預(yù)算

by-product副產(chǎn)品

by-productsales副產(chǎn)品銷售

capital股本

capitalincome資本收益

capitaloutlay資本支出

capitalstock股本

capitalstockcertificate股票

carrieddown移后

carriedforward移下頁

cash現(xiàn)金

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

cashsale現(xiàn)沽

cashier出納員

cashierscheck本票

certificateofdeposit存款單折

certificateofindebtedness借據(jù)

certifiedcheck保付支票

certifiedpublicaccountant會計師

charges費用

chargeforremittances匯水手續(xù)費

charter營業(yè)執(zhí)照

charteredaccountant會計師

chattles動產(chǎn)

check支票

checkbookstub支票存根

closedaccount己結(jié)清賬戶

closing結(jié)算

closingentries結(jié)賬紀(jì)錄

closingstock期末存貨

closingthebook結(jié)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(fù)利

consignee承銷人

consignment寄銷

consignor寄銷人

consolidatedbalancesheet合并資產(chǎn)負(fù)債表

consolidatedprofitandlossaccount合并損益表

consolidation合并

constructioncost營建成本

constructionrevenue營建收入

contract合同

controlaccount統(tǒng)制賬戶

copyright版權(quán)

corporation公司

cost成本

costaccounting成本會計

costoflabour勞工成本

costofproduction生產(chǎn)成本

costofmanufacture制造成本

costofsales銷貨成本

costprice成本價格

credit貸方

creditnote收款通知單

creditor債權(quán)人

crossedcheck橫線支票

currentaccount往來活期賬戶

currentasset流動資產(chǎn)

currentliability流動負(fù)債

currentprofitandloss本期損益

debit借方

debt債務(wù)

debtor債務(wù)人

deed契據(jù)

deferredassets遞延資產(chǎn)

deferredliabilities遞延負(fù)債

delivery交貨

deliveryexpense送貨費

deliveryorder出貨單

demanddraft即期匯票

demandnote即期票據(jù)

demurragecharge延期費

deposit存款

depositslip存款單

depreciation折舊

directcost直接成本

directlabour直接人工

director董事

discount折扣

discountonpurchase進貨折扣

discountonsale銷貨折扣

dishonouredcheck退票

dissolution解散

dividend股利

dividendpayable應(yīng)付股利

documentarybill押匯匯票

documents單據(jù)

doubleentrybookkeeping復(fù)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(wù)收益

endorser背書人

entertainment交際費

enterprise企業(yè)

equipment設(shè)備

estate財產(chǎn)

estimatedcost估計成本

estimates概算

exchange兌換

exchangeloss兌換損失

expenditure經(jīng)費

expense費用

extension延期

facevalue票面價值

factor代理商

fairvalue公平價值

financialstatement財務(wù)報表

financialyear財政年度

finishedgoods制成品

finishedparts制成零件

fixedasset固定資產(chǎn)

fixedcost固定成本

fixeddeposit定期存款

fixedexpense固定費用

foreman工頭

franchise專營權(quán)

freight運費

funds資金

furnitureandfixture家俬及器具

gain利益

generalexpense總務(wù)費用

generalledger總分類賬

goods貨物

goodsintransit在運貨物

goodwill商譽

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

incometax所得稅

incomefromjointventure合營收益

incomefromsaleofassets出售資產(chǎn)收入

indirectcost間接成本

indirectexpense間接費用

indirectlabour間接人工

indorsement背書

installment分期付款

insurance保險

intangibleasset無形資產(chǎn)

interest利息

interestrate利率

interestreceived利息收入

interofficeaccount內(nèi)部往來

intrinsicvalue內(nèi)在價值

inventory存貨

investment投資

investmentincome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(fù)債

limitedcompany有限公司

limitedliability有限負(fù)債

limitedpartnership有限合伙

liquidation清盤

loan借款

longtermliability長期負(fù)債

loss損失

lossonexchange兌換損失

machineryequipment機器設(shè)備

manufacturingexpense制造費用

manufacturingcost制造成本

marketprice市價

materials原村料

materialrequisition領(lǐng)料單

medicalfee醫(yī)藥費

merchandise商品

miscellaneousexpense雜項費用

mortgage抵押

mortgagor抵押人

mortgagee承押人

movableproperty動產(chǎn)

netamount凈額

netasset資產(chǎn)凈額

netincome凈收入

netloss凈虧損

netprofit純利

netvalue凈值

notes票據(jù)

notespayable應(yīng)付票據(jù)

notesreceivable應(yīng)收票據(jù)

openingstock期初存貨

operatingexpense營業(yè)費用

order訂單

organizationexpense開辦費

originaldocument原始單據(jù)

outlay支出

output產(chǎn)量

overdraft透支

openingstock期初存貨

operatingexpense營業(yè)費用

order訂單

organizationexpense開辦費

originaldocument原始單據(jù)

outlay支出

output產(chǎn)量

overdraft透支

prepaidexpense預(yù)付費用quotation報價

rate比率

rawmaterial原料

rebate回扣

receipt收據(jù)

receivable應(yīng)收款

recoup補償

redemption償還

refund退款

remittance匯款

rent租金

repair修理費

reserve準(zhǔn)備

residualvalue剩余價值

retailer零售商

returns退貨

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

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

spareparts配件

standardcost標(biāo)準(zhǔn)成本

stock存貨

stocktake盤點

stocksheet存貨表

subsidies補助金

sundryexpense雜項費用

supportingdocument附表

surplus盈余

suspenseaccount暫記賬戶

taxableprofit可征稅利潤

tax稅捐

temporarypayment暫付款

temporaryreceipt暫收款

timedeposit定期存款

total合計

totalcost總成本

tradecreditor進貨客戶

tradedebtor銷貨客戶

trademark商標(biāo)

transaction交易

transfer轉(zhuǎn)賬

transfervoucher轉(zhuǎn)賬傳票

transportation運輸費

travelling差旅費

trialbalance電子表格

trust信托

turnover營業(yè)額

unappropriated