会计专业术语翻译

1、会计方面专业术语的英文翻译acceptance承兑account账户accountant会计员accounting会计accounting system会计制度accounts payable应付账款accountsreceivable应收账款accumulatedprofits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allotments分配数allowance津贴amalgamation合并

2、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 manufacturingexpense 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balance余额balance sheet资产负债表bank ac

3、count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 discounted贴现票据bills payable应付票据bills receivable应收票据board of direc

4、tors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

5、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chart

6、ered 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consolidate

7、d balance sheet 合并资产负债表精选文库consolidated profit and lossdirector董事franchise专营权account合并损益表discount折扣freight运费consolidation合并discount on purchase进货折funds 资金construction cost营建成本扣furniture and fixture家俬及construction revenue营建收discount on sale销货折扣器具入dishonoured check退票gain利益contract合同dissolution解散genera

8、l expense总务费用control account统制账户dividend股利general ledger总分类账copyright版权dividend payable应付股利goods 货物corporation公司documentary bill押汇汇票goods in transit在运货物cost成本documents 单据goodwill商誉cost accounting成本会计double entry bookkeeping复government bonds政府债券cost of labour劳工成本式簿记gross profit毛利cost of production生产成

9、本draft 汇票guarantee保证cost of manufacture制造成本drawee付款人guarantor保证人cost of sales销货成本drawer出票人idle time停工时间cost price成本价格drawing提款import duty进口税credit贷方duplicate副本income收入credit note收款通知单duties and taxes税捐income tax所得税creditor债权人earnings业务收益income from joint venture合crossed check横线支票endorser背书人营收益curren

10、taccount往来活期账户entertainment交际费income from saleof assets出current asset流动资产enterprise企业售资产收入current liability流动负债equipment设备indirect cost间接成本current profit and loss本期estate财产indirect expense间接费用损益estimated cost估计成本indirect labour间接人工debit借方estimates概算indorsement背书debt债务exchange兑换installment分期付款debtor债

11、务人exchange loss兑换损失insurance保险deed契据expenditure 经费intangible asset无形资产deferred assets递延资产expense费用interest利息deferred liabilities递延负extension延期interest rate利率债face value票面价值interest received利息收入delivery交货factor代理商inter office account内部往delivery expense送货费fair value公平价值来delivery order出货单financialstate

12、ment财务报表intrinsic value内在价值demand draft即期汇票financial year财政年度inventory存货demand note即期票据finished goods制成品investment投资demurrage charge延期费finished parts制成零件investment income投资收益deposit存款fixed asset固定资产invoice发票deposit slip存款单fixed cost固定成本item项目depreciation折旧fixed deposit定期存款job工作direct cost直接成本fixed e

13、xpense固定费用job cost工程成本direct labour直接人工foreman工头joint venture短期合伙-2精选文库journal 日记账order订单share capital股份labour人工organization expense开办费share certificate股票labour cost人工成本original document原始单据shareholder股东land土地outlay支出short term loan短期借款lease租约output产量sole proprietorship独资leasehold租约overdraft透支spare

14、parts配件ledger分类账opening stock期初存货standard cost标准成本legal expense律师费operating expense营业费用stock存货letter of credit信用状order订单stocktake盘点liability负债organization expense开办费stock sheet存货表limited company 有限公司original document原始单据subsidies补助金limited liability有限负债outlay支出sundry expense杂项费用limited partnership有限

15、合夥output产量supporting document附表liquidation清盘overdraft透支surplus盈余loan借款quotation报价suspense account暂记账户long term liability长期负债rate 比率taxable profit可徵税利润loss损失raw material原料tax 税捐loss on exchange兑换损失rebate回扣temporary payment暂付款machineryequipment 机器设备receipt收据temporary receipt暂收款manufacturingexpense 制造费

16、receivable应收款time deposit定期存款用recoup补偿total合计manufacturing cost制造成本redemption偿还total cost总成本market price市价refund退款trade creditor进货客户materials原村料remittance汇款trade debtor销货客户material requisition领料单rent 租金trademark商标medical fee医药费repair修理费transaction交易merchandise商品reserve准备transfer转账miscellaneousexpens

17、e 杂项费residual value剩余价值transfer voucher转账传票用retailer零售商transportation运输费mortgage抵押returns退货travelling差旅费mortgagor抵押人revenue收入trial balance试算表mortgagee承押人salary薪金trust信托movable property动产sales销货turnover 营业额net amount净额sale return销货退回unappropriated surplus未分net asset资产净额sale discount销货折扣配盈余net income净

18、收入salvage残值unit cost单位成本net loss净亏损sample fee样品unlimited company无限公司net profit纯利scrap废料unlimitedliability无限责任net value净值scrap value残余价值unpaid dividend未付股利notes票据securities证券valuation估价notes payable应付票据security抵押品value价值notes receivable应收票据selling commission销货佣金vendor卖主opening stock期初存货selling expens

19、e销货费用voucher 传票operating expense营业费用selling price售价wage rate工资率-3精选文库wage 工资Integrity整合性Partnership合伙企业wage allocation sheet工资分Internal auditing内部审计Positive cash flow正现金流配表Internal control structure量warehouse receipt仓库收据内部控制结构Retained earning留存利润welfare expense褔利费Internal Revenue Service国Revenue 收入w

20、ear and tear秏损内收入署Sole proprietorship独资企业work order工作通知单Internal users内部使用者Solvency 清偿能力year end年结Management accounting管理会Stable-dollar assumption稳Accounting system会计系统计定货币假设American AccountingReturn of investment投资回Stockholders股东Association美国会计协会报Stockholders' equity股东权American InstituteofCPAs

21、美Return on investment投资报益国注册会计师协会酬Window dressing门面粉饰Audit 审计Securities and ExchangeBalance sheet资产负债表Commission证券交易委员会Bookkeepking簿记Statement of cash flow现金Cash flow prospects现金流量流量表预测Statement of financialCertificate in Internalposition财务状况表Auditing内部审计证书Tax accounting税务会计Certificate in ManagementAccountingequation会计等式Accoun