财务英文术语

1、acceptance承兑account账户accountant会计员accounting会计accountingsystem会计制度accountspayable应付账款accountsreceivable应收账款accumulatedprofits累积禾U益adjustingentry调整记录adjustment调整administrationexpense管理费用advances预付advertisingexpense广告费agency代理agent代理人agreement契约allotments分配数allowance津贝占amalgamation合并amortization摊销amor

2、tizedcost应摊成本annuities年金appliedcost已分配成本appliedexpense已分配费用appliedmanufacturingexpense己分配制造费用apportionedcharge摊派费用appreciation涨价articleofassociation公司章程assessment课税assets资产attorneyfee律师费audit审计auditor审计员average平均数averagecost平均成本baddebt坏账balance余额balancesheet资产负债表bankaccount专艮行账户bankbalance银行结存bankch

3、arge银行手续费bankdeposit银行存款bankdiscount银行贴现bankdraft银行汇票bankloan银行借款bankoverdraft专艮行透支bankersacceptance专艮行承兑bankruptcy破产bearer持票人beneficiary受益人bequest遗产bill票据billofexchange汇票billoflading提单billsdiscounted贴现票据billspayable应付票据billsreceivable应收票据boardofdirectors董事会bonds债券bonus红利bookvalue账面价值bookkeeper簿记员bo

4、okkeeping簿记branchofficegeneralledger支店往来账户broker经纪人broughtdown接前broughtforward接上页budget预算by-product副产品by-productsales副产品销售capital股本capitalincome资本收益capitaloutlay资本支出capitalstock股本capitalstockcertificate股票carrieddown移后carriedforward移下页cash现金cashaccount现金账户cashinbank存银行现金cashondelivery交货收款cashonhand库存

5、现金cashpayment现金支付cashpurchase现购cashsale现沽cashier出纳员cashierscheck本票certificateofdeposit存款单折certificateofindebtedness借据certifiedcheck保付支票certifiedpublicaccountant会计师charges费用chargeforremittances7匚水手续费charter营业执照charteredaccountant会计师chatties动产check支票checkbookstub支票存根closedaccount己结清账户closing结算closinge

6、ntries结账纪录closingstock期末存货closingthebook结账columnarjournal多栏日记账combination联合commission佣金commodity商品commonstock普通股company公司compensation贝音偿compoundinterest复禾1consignee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const

7、ructionrevenue营建收入contract合同controlaccount统制账户copyright版权corporation公司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currentprofitan

8、dloss本期损益debit借方debt债务debtor债务人deed契据deferredassets递延资产deferredliabilities递延负债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discount折扣discountonpurchase进货折扣discountonsale销货折扣dish

9、onouredcheck退票dissolution解散dividend股利dividendpayable应付股禾1documentarybill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ex

10、penditure经费expense费用extension延期facevalue票面价值factor代理商fairvalue公平价值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foreman工头franchise专营权freight运费funds资金furnitureandfixture家俐及器具gain禾U益generalexpense总务费用generalledger总分类账

11、goods货物goodsintransit在运货物goodwill商誉governmentbonds政府债券grossprofit毛禾1guarantee保证guarantor保证人idletime停工时间importduty进口税income收入incometax所得税incomefromjointventure合营收益incomefromsaleofassets出售资产收入indirectcost间接成本indirectexpense间接费用indirectlabour间接人工indorsement背书installment分期付款insurance保险intangibleasset无形资

12、产interest利息interestrate禾U率interestreceived禾U息收入interofficeaccount内部往来intrinsicvalue内在价值inventory存货investment投资investmentincome投资收益invoice发票item项目job工作jobcost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limitedcompany有

13、限公司limitedliability有限负债limitedpartnership有限合夥liquidation清盘loan借款longtermliability长期负债loss损失lossonexchange兑换损失machineryequipment机器设备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mortg

14、agee承押人movableproperty动产netamount净额netasset资产净额netincome净收入netloss净亏损netprofit纯利netvalue净值notes票据notespayable应付票据notesreceivable应收票据openingstock期初存货operatingexpense营业费用orderreorganizationexpense开办费originaldocument原始单据outlay支出output产量overdraft透支openingstock期初存货operatingexpense营业费用orderreorganizatione

15、xpense开办费originaldocument原始单据outlay支出output产量overdraft透支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remittance7匚款rent租金repair修理费reserve准备residualvalue乘U余价值retailer零售商returns退货revenue收入salary薪金sales销货salereturn销货退回salediscount销货折扣salvage残值samplefee样品scrap废料

16、scrapvalue残余价值securities证券security抵押品sellingcommission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spareparts配件standardcost标准成本stock存货stocktake盘点stocksheet存货表subsidies补助金sundryexpense杂项费用supportingdocument附表surplus盈余suspenseacc

17、ount暂记账户taxableprofit可徵税利润tax税捐temporarypayment暂付款temporaryreceipt暂收款timedeposit定期存款total合计totalcost总成本tradecreditor进货客户tradedebtor销货客户trademark商标transaction交易transfer转账transfervoucher转账传票transportation运输费travelling差旅费trialbalance试算表trust信托turnover营业额unappropriatedsurplus未分配盈余unitcost单位成本unlimitedco

18、mpany无限公司unlimitedliability无限责任unpaiddividend未付股禾1valuation估价value价值vendor卖主voucher传票wagerate工资率wage工资wageallocationsheet工资分配表warehousereceipt仓库收据welfareexpense福禾U费wearandtear耗损workorder工作通知单yearend年结Account帐户Accountingsystem会计系统AmericanAccountingAssociation美国会计协会AmericanInstituteofCPAs美国注册会计师协会Audi

19、t审计Balancesheet资产负债表Bookkeepking簿记Cashflowprospects现金流量预测CertificateinInternalAuditing内部审计证书CertificateinManagementAccounting管理会计证书CertificatePublicAccountant注册会计师Costaccounting成本会计Externalusers外部使用者Financialaccounting财务会计FinancialAccountingStandardsBoard财务会计准则委员会Financialforecast财务预测Generallyaccept

20、edaccountingprinciples公认会计原贝UGeneral-purposeinformation通用目的信息GovernmentAccountingOffice政府会计办公室Incomestatement损益表InstituteofInternalAuditors内部审计师协会InstituteofManagementAccountants管理会计师协会Integrity整合性Internalauditing内部审计Internalcontrolstructure内部控制结构InternalRevenueService国内收入署Internalusers内部使用者Managementaccounting管理会计Returnofinvestme