商务英语之会计英语汇总

1、商务英语之会计英语汇总bankdraft银行汇票acceptance承兑bankloan银行借款Account账户bankoverdraft银行透支accountant会计员bankersacceptance银行承兑accounting会计bankruptcy破产accountingequation会计等式bearer持票人accountingsystem会计制度beneficiary受益人accountspayable应付账款bequest遗产accountsreceivable应收账款bill票据accumulatedprofits累积利益billofexchange汇票adjusting

2、entry调整记录billoflading提单adjustment调整billsdiscounted贴现票据administrationexpense管理费用billspayable应付票据advances预付billsreceivable应收票据advertisingexpense广告费boardofdirectors董事会agency代理bonds债券agent代理人bonus红利agreement契约bookvalue账面价值allotments分配数bookkeeper簿记员allowance津贴bookkeeping簿记amalgamation合并branchofficegenera

3、lledger支店往来AmericanAccountingAssociation美国会账户计协会broker经纪人AmericanInstituteofCPAs美国注册会broughtdown接前计师协会broughtforward接上页amortization摊销budget预算amortizedcost应摊成本businessentity企业个体annuities年金by-product副产品appliedcost已分配成本by-productsales副产品销售appliedexpense已分配费用capital股本appliedmanufacturingexpense己分配制capit

4、aline资本收益造费用capitaloutlay资本支出apportionedcharge摊派费用capitalstock股本appreciation涨价capitalstockcertificate股票articleofassociation公司章程carrieddown移后articulation勾稽关系carriedforward移下页assessment课税cash现金assets资产cashaccount现金账户attorneyfee律师费Cashflowprospects现金流量预测audit审计cashinbank存银行现金auditor审计员cashondelivery交货收

5、款average平均数cashonhand库存现金averagecost平均成本cashpayment现金支付baddebt坏账cashpurchase现购balance余额cashsale现沽balancesheet资产负债表cashier出纳员bankaccount银行账户cashierscheck本票bankbalance银行结存CertificateinInternalAuditing内部bankcharge银行手续费审计证书bankdeposit银行存款CertificateinManagementAccounting管bankdiscount银行贴现理会计证书certificate

6、ofdeposit存款单折certificateofindebtedness借据CertificatePublicAccountant注册会计师certifiedcheck保付支票certifiedpublicaccountant会计师charges费用chargeforremittances汇款手续费charter营业执照charteredaccountant会计师chattels动产check支票checkbookstub支票存根closedaccount己结清账户closing结算closingentries结账纪录closingstock期末存货closingthebook结账colu

7、mnarjournal多栏日记账bination联合mission佣金modity商品monstock普通股pany公司pensation赔偿poundinterest复利consignee承销人consignment寄销consignor寄销人consolidatedbalancesheet合并资产负债表consolidatedprofitandlossaccount合并损益表consolidation合并constructioncost营建成本constructionrevenue营建收入contract合同controlaccount统制账户copyright版权corporation公

8、司cost成本costaccounting成本会计costoflabour劳工成本costofproduction生产成本costofmanufacture制造成本costofsales销货成本costprice成本价格costprinciple成本原则credit贷方creditnote收款通知单creditor债权人crossedcheck横线支票currentaccount往来活期账户currentasset流动资产currentliability流动负债currentprofitandloss本期损益debit借方debt债务debtor债务人deed契据deferredassets递

9、延资产deferredliabilities递延负债deflation通货紧缩delivery交货deliveryexpense送货费deliveryorder出货单demanddraft即期汇票demandnote即期票据demurragecharge延期费deposit存款depositslip存款单depreciation折旧directcost直接成本directlabour直接人工director董事disclosure批露discount折扣discountonpurchase进货折扣discountonsale销货折扣dishonouredcheck退票dissolution解散

10、dividend股利dividendpayable应付股利documentarybill押汇汇票documents单据doubleentrybookkeeping复式簿记draft汇票drawee付款人drawer出票人drawing提款duplicate副本dutiesandtaxes税捐earnings业务收益endorser背书人entertainment交际费enterprise企业equipment设备estate财产estimatedcost估计成本estimates概算exchange兑换exchangeloss兑换损失expenditure经费expense费用extensio

11、n延期externalusers外部使用者facevalue票面价值factor代理商fairvalue公平价值financialaccounting财务会计FinancialAccountingStandardsBoard财务会计准则委员会financialactivities筹资活动financialforecast财务预测financialstatement财务报表financialyear财政年度finishedgoods制成品finishedparts制成零件fixedasset固定资产fixedcost固定成本fixeddeposit定期存款fixedexpense固定费用fore

12、man工头franchise专营权freight运费funds资金furnitureandfixture家俐及器具gain利益generalexpense总务费用generalledger总分类账general-purposeinformation通用目的信息generallyacceptedaccountingprinciples公认会计原则going-concernassumption持续经营假设goods货物goodsintransit在运货物goodwill商誉GovernmentAccountingOffice政府会计办公室governmentbonds政府债券grossprofit

13、毛利guarantee保证guarantor保证人idletime停工时间importduty进口税ine收入inefromjointventure合营收益inefromsaleofassets出售资产收入inestatement损益表inetax所得税indirectcost间接成本indirectexpense间接费用indirectlabour间接人工indorsement背书Inflation通货膨涨installment分期付款InstituteofInternalAuditors内部审计师协会InstituteofManagementAccountants管理会计师协会insura

14、nce保险intangibleasset无形资产integrity整合性interofficeaccount内部往来interest利息interestrate利率interestreceived利息收入Internalauditing内部审计Internalcontrolstructure内部控制结构internalRevenueService国内收入署Internalusers内部使用者intrinsicvalue内在价值inventory存货Investingactivities投资活动investment投资investmentine投资收益invoice发票item项目job工作jo

15、bcost工程成本jointventure短期合伙journal日记账labour人工labourcost人工成本land土地lease租约leasehold租约ledger分类账legalexpense律师费letterofcredit信用状liability负债limitedpany有限公司limitedliability有限负债limitedpartnership有限合伙liquidation清盘loan借款longtermliability长期负债loss损失lossonexchange兑换损失machineryequipment机器设备managementaccounting管理会计

16、manufacturingexpense制造费用manufacturingcost制造成本marketprice市价materials原村料materialrequisition领料单medicalfee医药费merchandise商品miscellaneousexpense杂项费用mortgage抵押mortgagor抵押人mortgagee承押人movableproperty动产negativecashflow负现金流量netamount净额netasset资产净额netine净收入netloss净亏损netprofit纯利netvalue净值notes票据notespayable应付票据

17、notesreceivable应收票据openingstock期初存货operatingexpense营业费用order订单organizationexpense开办费originaldocument原始单据outlay支出output产量overdraft透支openingstock期初存货operatingactivities经营活动operatingexpense营业费用order订单organizationexpense开办费originaldocument原始单据outlay支出output产量overdraft透支ownersequity所有者权益partnership合伙企业po

18、sitivecashflow正现金流量quotation报价rate比率rawmaterial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residualvalue剩余价值retailer零售商retainedearning留存利润returnofinvestment投资回报returnoninvestment投资报酬returns退货revenue收入salary薪金sales销货salereturn销货退回salediscount销货折扣sal

19、vage残值samplefee样品scrap废料scrapvalue残余价值securities证券SecuritiesandExchangemission证券交易委员会security抵押品sellingmission销货佣金sellingexpense销货费用sellingprice售价sharecapital股份sharecertificate股票shareholder股东shorttermloan短期借款Soleproprietorship独资企业solvency清偿能力spareparts配件stable-dollarassumption稳定货币假设standardcost标准成本statementofcashflow现金流量表Statementoffinancialposition财务状况表stock存货stockholders股东Stock