会计专用术语

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1、acceptanee 承兑account 账户accountant 会计员acco unting 会计acco unting system会计制度acco unts payable应付账款acco unts receivable应收账款accumulated profits累积利益adjusti ng entry调整记录adjustment 调整admi nistratio n expe nse管理费用adva nces 预付advertis ing expe nse广告费agency代理age nt代理人agreement 契约allotme nts 分配数allowanee 津贝占amal

2、gamation 合并amortizati on摊销amortized cost 应摊成本applied cost 已分配成本 applied expense 已分配费用 applied manufacturing expense己分配制造费用apportioned charge 摊派费用 appreciation 涨价 article of association 公司章程 assessment 课税 assets 资产 attorney fee 律师费 audit 审计 auditor 审计员 average 平均数 average cost 平均成本 bad debt 坏账 balanc

3、e 余额 balance sheet 资产负债表 bank account 银行账户 bank balance 银行结存 bank charge 银行手续费 bank deposit 银行存款 bank discount 银行贴现bank draft 银行汇票bank loan 银行借款 bank overdraft 银行透支 bankers acceptance 银行承兑 bankruptcy 破产 bearer 持票人 beneficiary 受益人 bequest 遗产 bill 票据 bill of exchange 汇票 bill of lading 提单 bills discoun

4、ted贴现票据bills payable 应付票据 bills receivable应收票据支店往来账户board of directors 董事会 bonds 债券 bonus 红利 book value 账面价值 bookkeeper 簿记员 bookkeeping 簿记 branch office general ledger broker 经纪人 brought down 接前brought forward 接上页budget 预算by-product 副产品by-product sales 副产品销售capital 股本capital income 资本收益capital outla

5、y 资本支出capital stock 股本capital stock certificate 股票carried down 移后carried forward 移下页cash 现金cash account 现金账户cash in bank 存银行现金cash on delivery 交货收款cash on hand 库存现金cash payment 现金支付cash purchase 现购cash sale 现沽cashier 出纳员cashiers check 本票certificate of deposit存款单折借据certificate of indebtedness certifi

6、ed check 保付支票certified public accountant 会计师 charges 费用 charge for remittances 汇水手续费 charter 营业执照chartered accountant 会计师 chattles 动产 check 支票checkbook stub 支票存根 closed account 己结清账户 closing 结算 closing entries 结账纪录 closing stock 期末存货 closing the book 结账 columnar journal 多栏日记账 combination 联合 commissi

7、on 佣金 commodity 商品 common stock 普通股company 公司 compensation 赔偿compound interest 复利 consignee 承销人 consignment 寄销 consignor 寄销人 consolidated balance sheet 合并资产负债表 consolidated profit and loss account合并损益表consolidation 合并 construction cost营建成本construction revenue 营建收入 contract 合同 control account 统制账户 co

8、pyright 版权 corporation 公司 cost 成本 cost accounting 成本会计 cost of labour 劳工成本 cost of production 生产成本 cost of manufacture 制造成本 cost of sales 销货成本 cost price 成本价格 credit 贷方credit note 收款通知单creditor 债权人crossed check 横线支票 current account 往来活期账户 current asset 流动资产 current liability 流动负债 current profit and

9、loss 本期损益 debit 借方 debt 债务 debtor 债务人 deed 契据deferred assets 递延资产 deferred liabilities 递延负债 delivery 交货 delivery expense 送货费 delivery order 出货单 demand draft 即期汇票 demand note 即期票据 demurrage charge 延期费 deposit 存款 deposit slip存款单depreciation 折旧direct cost 直接成本 direct labour 直接人工director 董事 discount 折扣

10、discount on purchase 进货折扣 discount on sale 销货折扣 dishonoured check 退票 dissolution 解散 dividend 股利 dividend payable 应付股利 documentary bill 押汇汇票 documents 单据double entry bookkeeping 复式簿记 draft 汇票drawee 付款人 drawer 出票人 drawing 提款 duplicate 副本 duties and taxes 税捐 earnings 业务收益 endorser 背书人 entertainment 交际费

11、 enterprise 企业equipment 设备 estate 财产 estimated cost 估计成本 estimates 概算 exchange 兑换 exchange loss 兑换损失 expenditure 经费 expense 费用 extension 延期 face value 票面价值 factor 代理商 fair value 公平价值 financial statement财务报表financial year 财政年度 finished goods 制成品 finished parts 制成零件 fixed asset 固定资产 fixed cost 固定成本 fi

12、xed deposit 定期存款 fixed expense 固定费用 foreman 工头franchise 专营权freight 运费funds 资金furniture and fixture 家俬及器具 gain 利益general expense 总务费用 general ledger 总分类账 goods 货物 goods in transit 在运货物 goodwill 商誉 government bonds 政府债券 gross profit毛利guarantee 保证 guarantor 保证人 idle time 停工时间 import duty 进口税 income 收入

13、income tax 所得税 income from joint venture合营收益income from sale of assets出售资产收入indirect cost间接成本indirect expense 间接费用 indirect labour间接人工indorsement 背书installment 分期付款 insurance 保险 intangible asset 无形资产 interest 利息 interest rate 利率 interest received 利息收入 inter office account 内部往来 intrinsic value 内在价值 i

14、nventory 存货 investment 投资 investment income 投资收益 invoice 发票 item 项目 job 工作 job cost 工程成本 joint venture 短期合伙 journal 日记账 labour 人工 labour cost 人工成本 land 土地lease 租约leasehold 租约ledger 分类账legal expense 律师费 letter of credit 信用状 liability 负债 limited company 有限公司 limited liability 有限负债 limited partnership

15、有限合夥 liquidation 清盘 loan 借款 long term liability 长期负债 loss 损失 loss on exchange 兑换损失 machinery equipment 机器设备 manufacturing expense 制造费用 manufacturing cost 制造成本 market price 市价 materials 原村料 material requisition领料单medical fee 医药费 merchandise 商品 miscellaneous expense 杂项费用 mortgage 抵押 mortgagor 抵押人 mort

16、gagee 承押人 movable property 动产 net amount 净额 net asset 资产净额 net income 净收入 net loss 净亏损 net profit 纯利 net value 净值 notes 票据 notes payable 应付票据 notes receivable 应收票据 opening stock 期初存货 operating expense 营业费用 order 订单 organization expense 开办费 original document 原始单据 outlay 支出 output 产量 overdraft 透支 open

17、ing stock 期初存货operating expense 营业费用 order 订单organization expense 开办费 original document 原始单据 outlay 支出 output 产量 overdraft 透支 quotation 报价 rate 比率 raw material 原料 rebate 回扣 receipt 收据 receivable 应收款 recoup 补偿 redemption 偿还 refund 退款 remittance 汇款 rent 租金 repair 修理费 reserve 准备 residual value 剩余价值reta

18、iler 零售商returns 退货revenue 收入 salary 薪金 sales 销货 sale return 销货退回 sale discount 销货折扣 salvage 残值 sample fee 样品 scrap 废料 scrap value 残余价值 securities 证券 security 抵押品 selling commission 销货佣金 selling expense 销货费用 selling price 售价 share capital 股份 share certificate股票shareholder 股东 short term loan 短期借款 sole

19、 proprietorship 独资 spare parts 配件 standard cost 标准成本stock 存货stocktake 盘点 stock sheet 存货表 subsidies 补助金 sundry expense 杂项费用 supporting document 附表 surplus 盈余 suspense account 暂记账户 taxable profit可徵税利润tax 税捐 temporary payment 暂付款 temporary receipt 暂收款 time deposit 定期存款 total 合计 total cost 总成本 trade cre

20、ditor 进货客户 trade debtor 销货客户 trademark 商标 transaction 交易 transfer 转账 transfer voucher 转账传票 transportation 运输费travelling 差旅费 trial balance 试算表 trust 信托 turnover 营业额 unappropriated surplus 未分配盈余 unit cost 单位成本 unlimited company 无限公司 unlimited liability无限责任unpaid dividend 未付股利 valuation 估价 value 价值 ven

21、dor 卖主 voucher 传票 wage rate 工资率 wage 工资 wage allocation sheet工资分配表warehouse receipt 仓库收据 welfare expense 褔利费 wear and tear 秏损 work order 工作通知单 year end 年结Account 帐户Accounting system 会计系统American Accounting Association 美国会计协会American Institute of CPAs美国注册会计师协会Audit 审计Balance sheet 资产负债表Bookkeepking 簿

22、记Cash flow prospects 现金流量预测Certificate in Internal Auditing内部审计证书Certificate in Management Accounting 管理会计证书Certificate Public Accountant 注册会计师Cost accounting 成本会计External users 外部使用者Financial accounting 财务会计Financial Accounting Standards Board财务会计准则委员会Financial forecast财务预测Generally accepted accoun

23、ting principles 公认会计原则General-purpose information 通用目的信息Government Accounting Office 政府会计办公室Income statement 损益表Institute of Internal Auditors内部审计师协会Institute of Management Accountants 管理会计师协会Integrity 整合性Internal auditing 内部审计Internal control structure 内部控制结构Internal Revenue Service 国内收入署Internal u

24、sers 内部使用者Management accounting 管理会计Return of investment 投资回报Return on investment 投资报酬Securities and Exchange Commission 证券交易委员会Statement of cash flow现金流量表Statement of financial position 财务状况表Tax accounting 税务会计Accounting equation 会计等式Articulation 勾稽关系Assets 资产Business entity 企业个体Capital stock 股本Cor

25、poration 公司Cost principle成本原则Creditor 债权人Deflation 通货紧缩Disclosure 批露Expenses 费用Financial statement财务报表Financial activities筹资活动Going-concern assumption 持续经营假设Inflation 通货膨涨Investing activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动Owners equity 所有者权益Partnership 合伙企业Positi

26、ve cash flow 正现金流量Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业Solvency 清偿能力Stable-dollar assumption 稳定货币假设Stockholders 股东Stockholders equity 股东权益Window dressing 门面粉饰回答者：tjzylO -见习魔法师 三级9-29 14:10提问者对于答案的评价：谢谢了啊！对我还是有一定的帮助评价已经被关闭目前有1个人评价2 不好好0%100%（0）（1）其他回答共1条Account 帐户Acco unting system

27、会计系统America n Acco un ti ng Associati on美国会计协会American In stitute of CPAs美国注册会计师协会Audit 审计Bala nee sheet 资产负债表Bookkeepking 簿记Cash flow prospects现金流量预测Certificate in In ternal Audit ing内部审计证书Certificate in Man ageme nt Acco un ti ng管理会计证书Certificate Public Accou ntant注册会计师Cost acco unting成本会计External

28、 users外部使用者Finan cial acco un ti ng财务会计Finan cial Accou nting Sta ndards Board财务会计准则委员会Finan cial forecast财务预测Gen erally accepted acco un ti ng prin ciples公认会计原贝UGen eral-purpose in formatio n通用目的信息Gover nment Acco un ti ng Office政府会计办公室In come stateme nt 损益表In stitute of In ternal Auditors内部审计师协会In

29、 stitute of Man ageme nt Acco untants管理会计师协会In tegrity整合性In ternal audit ing内部审计In ternal con trol structure内部控制结构Internal Reve nue Service国内收入署Internal users 内部使用者Management accounting 管理会计Retur n of inv estme nt投资回报Retur n on inv estme nt投资报酬Securities and Excha nge Commissi on证券交易委员会Stateme nt of

30、 cash flow现金流量表Stateme nt of finan cial positi on财务状况表Tax acco unting 税务会计Acco un ti ng equati on会计等式Articulatio n勾稽关系Assets资产Busin ess en tity企业个体Capital stock 股本Corporatio n公司Cost prin ciple成本原则Creditor 债权人Deflation通货紧缩Disclosure 批露Expe nses 费用Finan cial stateme nt财务报表Finan cial activities筹资活动Goin

31、 g-c oncern assumpti on持续经营假设In flation通货膨涨Inv esti ng activities投资活动Liabilities 负债Negative cash flow负现金流量Operati ng activities经营活动Owners equity 所有者权益Part nership合伙企业Positive cash flow 正现金流量Reta ined earning留存利润Reve nue 收入Sole proprietorship独资企业Solvency清偿能力Stable-dollar assumptio n稳定货币假设Stockholders 股东Stockholders equity股东权益Win dow dress ing 门面粉饰