会计专业术语翻译

会计方面专业术语的英文翻译

acceptanc e承兑

account 账户accountan t会计员

accountin g会计

accounting system 会计制度accounts payable 应付账款

accounts receivable 应收账款accumulated profits 累积利益adjusting entry 调整记录adjustment 调整administration expense 管理费用

advances 预付

advertising expense 广告费

agency 代理

agent 代理人

agreement 契约

allotment s分配数

allowance 津贴

amalgamation 合并

amortization 摊销amortized cost 应摊成本

annuities 年金

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

assessmen t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

balance 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 draf t银行汇票bank loan 银行借款

bank overdraft 银行透支bankers acceptance 银行承兑

bankruptc y破产

bearer 持票人

beneficiary 受益人

bequest 遗产

bill 票据

bill of exchan g汇e票bill of lading 提单

bills discounted 贴现票据bills payable 应付票据bills receivable 应收票据board of directors 董事会

bonds债券

bonus红利

book valu e账面价值

bookkeepe r簿记员

bookkeeping 簿记

branch office general ledger

支店往来账户

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 outlay 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

certificate of indebtedness

借据

certified 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

commission 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

copyright 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

pric e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 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 expen s送e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

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

enterpris e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

valu e票面价值

factor 代理商

fair valu e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 cos t固定成本fixed 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income ta x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inventory 存货

investmen t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 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

mortgagee 承押人movable property 动产net amoun t净额

net asset 资产净额net incom e净收入net loss 净亏损net profi t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

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

quotation 报价

rate 比率

raw material 原料

rebate 回扣

receipt 收据

receivabl e应收款

recoup 补偿

redemptio n偿还

refund 退款

remittanc e汇款

rent 租金

repair 修理费

reserve 准备

residual value 剩余价值

retailer 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 fe e样品

scrap废料

scrap value 残余价值

securitie s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 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 cos t总成本

trade creditor 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

travellin g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

vendor 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 orde r工作通知单year end 年结

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 簿记

Cash flow prospects 现金流量预测

Certificate in Internal

Auditing 内部审计证书Certificate in Management

Accountin g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

accounti npgrinciples 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 users 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

Commissio n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

Accountin egquation 会计等式

Articulation 勾稽关系Business entity 企业个体Capital stock 股本

Corporation 公司

Cost principle 成本原则

Creditor 债权人

Deflation 通货紧缩

Disclosur e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

Owner's equity 所有者权益

Partnership 合伙企业Positive 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