1、商務(wù)英語(yǔ)之會(huì)計(jì)英語(yǔ)匯總 acceptance 承兌account 賬戶 accountant 會(huì)計(jì)員 accounting 會(huì)計(jì) accounting equation 會(huì)計(jì)等式 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

2、理人 agreement 契約 allotments 分配數(shù) allowance 津貼 amalgamation 合并 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)amortization 攤纟肖 amortized cost 應(yīng)攤成本 annuities 年金 applied cost已分配成本 applied expense己分配費(fèi)用 applied manufacturing expense 己分配制造 費(fèi)用apportioned charge 攤派費(fèi)用 appreciation

3、漲價(jià) article of association 公司章程 articulation勾稽關(guān)系 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) average 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 ove

4、rdraft 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

5、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 business entity 企業(yè)個(gè)體 by-product 副產(chǎn)品 by-product sales副產(chǎn)品銷售 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 flow prospec

6、ts現(xiàn)金流暈預(yù)測(cè) 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certificate in internal auditing 內(nèi)部審計(jì)證 書certificate in management accounting 管理 會(huì)計(jì)證書certificate of deposit 存款單折certificate of indebtedness 借據(jù)certificate public ac

7、countant 注冊(cè)會(huì)計(jì)師certified check 保付支票certified public accountant 會(huì)訃師charges 費(fèi)用charge for remittances 匯款手續(xù)費(fèi) charter營(yíng)業(yè)執(zhí)照 chartered accountant 會(huì)計(jì)師 chattels 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 closing the book 結(jié)賬 columnar journal 多欄 h 記賬 comb

8、ination 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 cost 營(yíng)建成本 construction revenue 營(yíng)建收入 contract 合同co

9、ntrol 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)成木 cost of manufacture 制造成本 cost of sales銷貨成本 cost price成本價(jià)格 cost principle 成本原則 credit貸方 credit note收款通知單 creditor債權(quán)人 crossed check橫線支票 current account往來(lái)活期賬戶 current asset流動(dòng)資產(chǎn) current

10、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 deflation通貨緊縮 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 存款單 depreciation 折 i口 direct cost

11、jtt接成本 direct labour直接人工 director 董事 disclosure 批露 discount 折扣 discount on purchase 進(jìn)貨折扌口 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 drawing 提款 duplicate 副本 d

12、uties and taxes 稅捐 earnings業(yè)務(wù)收益 endorser背書人 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 external users外部使用者 face value票面價(jià)值 factor代理商 fair value公平價(jià)值 financial accounting 財(cái)務(wù)會(huì)汁 financial acco

13、unting standards board 財(cái)務(wù) 會(huì)計(jì)準(zhǔn)則委員會(huì)financial activities 籌資活動(dòng) financial forecast 財(cái)務(wù)預(yù)測(cè) financial statement 財(cái)務(wù)報(bào)表 financial 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 家俐及

14、器具 gain利益general expense 總務(wù)費(fèi)用 general ledger 總分類賬 general-purpose information 通用目 的信息 generally accepted accounting principles 公 認(rèn)會(huì)計(jì)原則going-concern assumption 持續(xù)經(jīng)營(yíng)假設(shè) goods貨物goods in transit 在運(yùn)貨物goodwill 商譽(yù)government accounting office 政府會(huì)計(jì)辦 公室government bonds 政府債券 gross profit 毛利 guarantee 保證 guarant

15、or保證人 idle time停工時(shí)' 間 import duty 進(jìn)口稅 income收入 income from joint venture 合營(yíng)收益 income from sale of assets 出售資產(chǎn)收入 income statement 損益表 income tax所得稅 indirect cost間接成本 indirect expense 間接費(fèi)用 indirect labour 間接人 i. indorsement 背書 inflation通貨膨漲 installment分期付款institute of internal auditors 內(nèi)部審計(jì)師協(xié) 會(huì)ins

16、titute of management accountants 省;理會(huì) 計(jì)師協(xié)會(huì)insurance 保險(xiǎn) intangible asset 無(wú)形資產(chǎn) integrity整合性 inter office account 內(nèi)部往來(lái) interest 利息interest rate 利率interest received 利息收入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intrinsic value 內(nèi)在價(jià)值managem

17、ent accounting 管理會(huì)計(jì) manufacturing expense 制造費(fèi)用inventory 存貨investing activities 投資活動(dòng) 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 expense 律師費(fèi) letter of credit 信用狀 liability

18、負(fù)債 limited company 有限公司 limited liability 有限負(fù)債 limited partnership 有限合伙 liquidation 清盤 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 cost 制造成本 market price 市價(jià) materials原村料 material requisition 領(lǐng)料單 medical fee 醫(yī)藥費(fèi) merchandise 商品 miscellaneous expen

19、se 雜項(xiàng) 費(fèi)用 mortgage 抵押 mortgagor抵押人 mortgagee承押人 movable property 動(dòng)產(chǎn) negative cash flow 負(fù)現(xiàn)金流量 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 expense 營(yíng)業(yè)費(fèi)用 order訂單 organization expense 開(kāi)辦費(fèi) origi

20、nal document 原始單據(jù) outlay支出 output產(chǎn)暈 overdraft 透支 opening stock期初存貨 operating activities 經(jīng)營(yíng)活動(dòng) 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 owners equity所有者權(quán)益 partnership 合伙企業(yè) positive cash flow 正現(xiàn)金流量 quotation扌艮價(jià) rate比率 raw material 原料

21、rebate回扣 receipt 收據(jù) receivable 應(yīng)收款 recoup補(bǔ)償 redemption 償還 refund退款 remittance 匯款surplus 盈余 suspense account 暫記賬戶 tax稅捐taxable profit可征稅利潤(rùn) tax accounting 稅務(wù)會(huì)計(jì) 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) (ransacti

22、on 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電子表格 trust信托 turnover營(yíng)業(yè)額 unappropriated surplus 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 福利費(fèi) wear and tear 程損 window dressing 門面粉飾 work order工作通知單 year end 年結(jié)rent租金 repair修理費(fèi) r