有关会计单词的英中文对照

1、1 账簿的单词absorption account 费用或成本分摊帐户, 附属帐abstract account 摘要月计帐户account in arrear 积欠account in bankruptcy 破产帐款(户)account of business 营业报告书, 损益表, 营业科目account of cash in vault 库存现金簿account of credit sales 赊销帐户account of executors 遗产清册account of receipts and payments 收支表account of return 报酬的说明account of

2、 the exchequer 国库帐account of treasury 公库帐, 金库帐, 国库帐account to give 支出帐目accounts of assets 资产台帐accounts to be credited 应列贷方科目accretion account 增殖帐户accrued debit account 应收款项帐户accrued dividends account 应计股利帐accumulation accounts 累积帐户active bank account 尚有存款的银行户头activity account 业务帐户adjunct account 增价附

3、加, 附属帐户adjust account 整理清理帐目adjust accounts 复算, 核算adjusting account 调整帐户advance account 预支款advances received account 预收款帐户adventure account 特种委托帐(投机买卖帐)affiliated account 附属帐户agency account 代理帐; 代理机构会计agio account 贴水帐目agreement account 支付协定帐目aid account 经济援助帐户all banks account 全国银行帐户annual account 年

4、度帐annuity trust account 年金信托户applied manufacturing expenses account 制造费用分摊帐户appropriation account 拨款帐, 盈余分拨帐arbitrage accounts 定裁帐, 国外转汇套汇帐assets and liabilities accounts 资产及负债帐户assets reduction account 资产减项帐户assigned account 担保帐户attached account 法院查封帐户audited accounts 审计决算authorized capital stock a

5、ccount 法定股本帐户auxiliary account 辅助帐户back-to-back account 对开帐户bad and doubtful account 坏帐与呆帐balance account 结余轧平帐目, 差额清算, 决算帐户balance sheet accounts 资产负债表帐户bank check account 银行支票户bear account 卖主帐, 空头账户bills account 票据帐目bills rediscounted account 再贴现票据帐户blocked (money) account 冻结封存帐户bond account 债券帐户b

6、ond investment account 债券投资帐项bonds and shares account 公债及股票帐户bonus account 红利帐户, 奖金帐目, 差额帐book account 帐面借贷科目; 往来帐户branch accounts 联行帐, 支店(分店)帐户, 分类帐,branch control account 分支机构统制帐户branch office general account 支店往来帐户budget account 预算帐户科目budgetary expenditures account 预算支出帐户budgetary receipts accoun

7、t 预算收入帐户bull account 买主帐, 多头账business fund account 业务资金帐项capital account (C/A) 资本帐户, 股本帐; 国际收支的资本项目capital adjustment account 资本调整帐户capital assets account 固定资本资产帐户capital expenditure account 资本支出帐户, 基本建设支出帐户capital stock account 股本帐capital stock and surplus account 股本及公积金帐户capital-in-excess account

8、超额溢收资本帐户card account 总帐科目分类表cash account 现金帐户cash over and short account 现金盈亏帐户certified account 经(会计师)证明的帐目charge account 零售记帐, 记帐; 赊购制charges account 杂费帐目check account 对帐查帐; 支票帐户cheque account 支票帐户, 活期存款帐户clearence account 结算帐户clearing account 待整理帐户; 过渡暂记帐户, 算帐户closed account 已结帐; 结清的帐户closing bal

9、ance account 终结余额科目collect accounts 收帐collecting-allocating account 集合分配帐户collective account 统制帐户科目; 集合帐户combined account 混合帐户commercial account 商业往来帐户; 厂商价款commercial clearing account 贸易清算帐户commission account 酬劳费帐目common account 共同帐户consignment account 委托销售帐目consignor s sales account 寄销人销售帐户consoli

10、dated fund abstract account 统一基金摘要会计报告construction account 建筑工程帐户consumed accounts 消费帐continuing account 继续结转帐户; 连续帐户contra account 对方对销帐户, 抵销科目, 轧帐方式contra-asset account 资产对销科目抵消帐户contractor s account 承包商帐contra-revenue account 收入抵消帐户contra-valuation account 对销计价帐户control account 统制统驭帐目controlled a

11、ccounts 补助明细帐户controlled-resident account 居民外币管制帐户conversion account 换算兑换帐户, 转换帐correspondent account 通汇银行的对应帐户, 代理帐户corresponding account 出入相抵帐目, 对应帐户cost account 成本帐户cost applied account 实支成本帐户, 实支费用帐cost incurred account 已发生成本帐户, 实际费用帐户cost of sales account 销售成本帐cost-calculation account 成本计算帐户cre

12、dit sale account 赊销顾客帐户creditaccount 赊(欠)帐;信贷帐creditor s account 债权人帐户cross offaccounts 销帐current account 经常往来帐户current deposit account 活期存款帐户current savings account 活期储蓄存款custody account 委托保管帐户debenture account 债券帐户debt payable account 应付债款帐户帐目debtor account 借方收项帐目debtor and creditor account 债权债务帐户

13、deceased account 存款人已死亡的银行帐户deferred account 延期帐; 递延帐户deferred assets accounts 递延资产帐户deferred charges account 递延费用帐户deficit account 亏损帐户delinquent accounts 拖欠帐款, 过期客帐departmental account 分部帐户, 分类帐departmental trading accounts 分类营业计算deposit account 储款购书户, 开户订购单位, 存款帐, 提存帐户deposit combined account 综合存

14、款帐户depreciation account 折旧帐户disbursement account 支付帐discretionary account 委托帐户divided account 补助帐dividend account 股息帐户目dividend bank account 股息存款专户dock landing account 码头卸货帐单domestic exchange unsettled account 国内汇兑未清结帐户donated surplus account 捐赠盈余帐donation account 捐赠帐户double column ledger account 双栏

15、分类帐户double entry account 复式会计drawing account 出支款项, 提款帐户; 预支佣金工薪, 业主提款往来帐户entry account 登帐equalization account 平均股息帐equalization reserve account 外汇平衡准备帐户, 平均准备帐户equity account 剩余财产帐equity accounts 主权帐户exchange equalization account 外汇平衡帐户平准帐项exchange stabilization account 外汇稳定帐户expenditure account 开支支

16、出帐目expense account 开支帐, 费用帐, 营业费帐export account 出口往来帐户external accounts 境外帐户factory ledger controlling account 工厂分类帐统制帐户false account 假帐farm trust account 农业信托帐户Federal sector account 美国的联邦部门收支帐户, 联邦预算国民收入帐户fee checking account 收费支票户fictitious account 虚伪帐户fiduciary account 托管户final accounts 决算帐户, 期末

17、帐单, 总结性报告; 结论financial assets and liabilities accounts 金融资产负债帐financial transaction accounts 财务往来帐户finished goods account 制成品帐户finished goods inventory account 制成品存货帐fixed account 定期存款flow-of-funds accounts (FOF a/c) 资金流量帐户foreign agents accounts 国外代理人帐户foreign currency account 存在国外的外币帐户foreign exch

18、ange account 外汇帐foreign exchange equalization account 外汇平衡帐户frozen account 冻结帐户fund account 基金帐户general account 一般会计, 普通帐(户), 总帐, 总决算, 往来对帐单general fund account 普通基金帐户general fund appropriation account 普通基金拨款帐户general fund receipt account 普通资金收入帐户, 资金收入总帐general ledger accounts 总分类帐户general profit a

19、nd loss account 总损益帐head office general account 总公司总行, 总店往来帐户hire charge account 租费帐hypothecated account 抵押帐户immovables account 不动产帐目import bill payable account 应付进口汇票帐户import credit account 进口收入帐户import debit account 进口支出帐户imprest cash account 定额备用金帐户in account with 与.有生意来往inactive account (I.A.) 静

20、止帐户income account 损益表, 收益帐, 损益计算书income distribution account 收入分配帐户income statement account 成果损益帐户income summary account 损益汇总帐户indent account 委托代买品帐目, 代办帐户, 订购品帐目individual retirement account 个人退休金帐户individuals account 个体计算, 分户帐目instalment receivable account 应收分期帐款inter-bank account 联行帐户inter-branch

21、 account 联行往来帐户inter-company accounts 联营公司间往来帐户inter-departmental account 部门间往来帐户interest account 利息帐户interest-bearing check account 有息计息支票户inter-fund account 基金间往来帐户intermediate account 媒介中间帐户, 期内帐单international equalization account 国际平衡帐户inventory account 存货帐inventory suspense account 存货暂记帐户invest

22、ment account 投资帐(户)issuing account 发行帐户itemized account 明细帐journal account 流水帐keep account with 与 . 继续交易, 与.有帐务往来keep accounts 记帐 labour cost account 劳务费帐户landing account 起货单, 卸货报告; 栈单ledger accounts 分类帐帐户, 总帐, 分户帐liability account 负债帐户表liquidated account 已清算帐户liquidation account 清算变产表, 清理帐户loan acc

23、ount 贷款放款帐户long account 多头帐户, 经纪人用雇客证券或货品登记簿loss and gain account 损益帐lot and building account 房地产帐machinery account 机器margin account 证券交易中的顾客保证金户master control account 总统驭帐户masters account 所有主帐mate account 对应科目material purchased account 材料采购帐memorandum account 备查帐册(即在资产负债以外的备忘记录)merchandise inventor

24、y account 商品库存帐户merchandise purchases account 进货帐户merchandise sales account 销货帐户merchandise trading account 商品购销贸易帐户miscellaneous accounts 杂项帐户mixed account 混合帐户money account 现金帐mutual currency account (MCA) 相互通货帐户mutually offsetting accounts 对比帐户national account 国民核算帐户, 国民收入和生产核算帐户national capital

25、account 国民资本帐户national income account 国民所得帐户, 国民收入核算帐户national income and product account 国民收入和生产帐户natural expense account 按性质分类费用帐户negative assets account 负资产科目net cost account 进价的净价帐户, 进货纯价帐net profit and loss account 纯损益计算net worth accounts 净值帐户nominal accounts 名义帐目, 名目帐, 非实物帐, 损益帐户nominal capita

26、l account 名义股本帐户non-commercial accounts 非贸易帐户non-personal account 非人名帐户non-resident account 无户籍存户(指国外的外国人存户)note payable account 应付票据帐note receivable account 应收期票帐number account 不列户名、仅以数字编号的(存款)帐户numbered account 帐号office building account 营业用房屋帐office expenses account 办公费帐offset account 抵销帐户offset a

27、gainst accounts 帐款抵销on ones own account 为了自己 依靠自己 自担风险open account (OA) 未结清帐户, 公开帐户, 无保证赊欠户, 应收帐款; 贸易帐户;open an account with 与.开一往来户头; 开了.的头open consignment account 未清寄销帐opening balance account 期初差额帐operating account 营业帐户operating result accounts 业务成果帐户opposite accounts 对方科目, 相对帐目outlay accounts 支出帐

28、户outstanding account 应收未清帐款; 未付帐单, 未结算帐目over-and -short account 零星差额帐户, 长短数帐户overdraft account 透支帐户, 往来存款透支帐overdue account 逾期帐款, 过期未付帐款overhead account 管理间接费用帐户overlapped account 重复帐户partly convertible account 部分可兑换帐户partners drawing account 合伙人提款帐户pass to the account of 并入.帐内past due account 过期帐款p

29、ay . on account 把.付作定钱payable account 应付帐款payees account 收受款人帐户per contra account 对照(应)帐户permanent account 实帐户, 永久帐户personal account 业主往来帐户, 人名帐户, 人名帐petty cash account 零用现金帐petty expenses account 杂费帐place to the account of 并入.帐内pool account 暂记帐(即待分配的费用帐户)postal transfer deposit account 邮政汇划划拨储金帐户po

30、sting accounts 过帐prepaid expense account 预付费用帐primary account 主要初级帐户principal account 主要帐户private account 私人帐户production cost account 生产成本帐户profit account 利润帐户profit and loss account 损益帐表, 盈亏计算profit and loss adjustment account 损益调整帐户profit and loss appropriation account 损益分配帐(户)property account 财产清

31、查帐户property managing account 财产管理帐proprietary account 业主帐户; 所有主帐户proprietorship account 业主帐户; 所有主帐户provisional account 临时帐户purchase account 购料帐; 进货帐purchase price adjustment account 买价调整帐户quarterly account 季度帐real estate account 不动产帐; 房地产帐receivable account 应收帐款; 应收款帐户receiving account 收入帐reciprocal

32、 account 相对对方, 相互帐户reckon accounts 结帐, 算帐reconciliation account 调节协调帐户reconciling bank account 核对银行存款帐户, 调节银行存款帐户regional account 计算国民收入的地区帐户regular bank account 普通银行存款户reliable account 可靠帐户remit account 划帐render account 开出帐目; 结帐; 送呈帐单render an account 开送帐单; 报帐rent account 租金帐repair and maintenance

33、account 修缮费帐reserve account 公积金帐; 准备金帐户reserve fund account 储备基金帐户residential account 居民帐户(住在本国居民的帐户)returned purchases account 进货退出回帐returned sales account 销货退回帐户revaluation account 重估价帐户revenue account 营业收入帐户会计, 收益帐, 进款帐revenue and expenditure account 出入收支帐目revolving funds account 周转资金帐run up an a

34、ccount 赊欠, 挂账; 负债; 登账running account 流水往来帐户sale on account 赊销salvage account 残废料帐户savings account 储蓄帐户secondary account 附属帐户, 次级帐户sector accounts 部门帐户secured accounts 担保帐户款securities account 证券帐户send in an account 开送帐单; 报帐separate account 专帐sequestered account 根据法院命令查封的帐户service account 劳务帐settle an

35、others account 垫帐share draft account 股金提款帐户short account 抛空卖空帐户short landing account 短卸帐单short period cost account 短期成本帐户simple cost account 品别成本帐户single account 个人帐户skeleton accounts T 字形帐户sleeping account 停滞帐目small saving account 零星蓄储存款society account 社团帐户special account 专用帐户; 特种帐单special account

36、for traffic revenue 运输收入专户special current account 特别往来存款special drawing account 特别提款权帐户special fund appropriation accounts 特种基金拨款帐户special fund receipt accounts 特种基金收入帐户special surplus account 特别公积金帐户, 特别准备金specified account 专用帐户; 特种帐单standing job accounts 经常工作帐户state appropriation account 国家拨款帐户sta

37、tistical account 统计帐户stock account 存货帐, 股份或股本帐目, 资本帐stock record account 库存记录帐storage charge account 存储费帐store imprest account 备用材料帐sub-control account 局部统制帐户subscribers account 用户帐单subsidiary ledger accounts 辅助明细分类帐户substitution account 替代帐户successor account 备付帐户summary account 汇总帐户sundries persona

38、l account 各种人名帐目sundry account 杂项帐户supplementary account 补充帐单surplus account 盈余滚存帐户, 公积金帐户, 滚存款帐; 盈余帐surplus adjustments account 盈余提拨调整帐surplus appropriation account 盈余分配帐户suspense account 暂汇(临时)帐户, 暂记帐户, 未定帐, 悬帐suspense payments account 暂付款帐户suspense receipts account 暂收款帐户swing account 自动调整结算system

39、 account 制度帐户T account T 字式帐户tandem account 存款货款串联帐户tax equalization account 税金平准帐户tax payable account 应付税款帐户tax-accrual trust account 应缴税款信托帐户technical account 业务帐单temporary proprietorship account 暂记资本帐户temporary receipts account 暂记收入帐户term-end account 期末帐额terminal account 终结帐户thrift account 储蓄节约帐户

40、trading accounts 购销帐, 贸易营业帐户, 营业表transaction account 交易帐户transfer appropriation account 转帐拨款帐户transferable account 可转拨帐户transit account 未达帐transition account 跨期分摊帐户treasury stock account 库存股票帐户trust account 信托托管财产; 信托帐户trust fund account 信托基金帐户trustees account 受托人帐户trustees cash account 管理人清算人, 受托人现

41、金帐户unbalanced account 未结算帐户un-collectible account 坏帐, 呆帐underwriting account 保险帐户unliquidated account 未清帐目unpaid account 尚未付讫的帐款, 帐款未清, 未付帐目unsecured account 无担保帐项债权, 无保证的帐户unsettled account 悬帐, 未决帐项, 未结帐vacation club account 零存整取度假储蓄valuation account 估价计价帐户variance accounts 差异帐户vendors accounts 卖主帐

42、venture account 投机买卖帐户vouchers account 凭单帐户working account 往来帐户, 活期借贷帐户writing-off uncollectible accounts 注销坏帐2 关于帐簿的单词ledger 分类帐,分户帐,总帐，总帐户abstract ledger 摘要分类帐acceptance ledger 承兑票据分类帐account payable ledger 应付款明细表accumulative ledger 累计式分类帐agents accountability ledger 代理会计责任明细表allotment ledger 预算分配

43、表appropriation ledger 岁出拨款分类帐appropriation expenditure ledger 经费支出分类帐attached ledger 查封帐册attachment ledger 查封帐册auxiliary ledger 辅助分类帐balancing ledger 余额栏式分类帐, 差额式总(分类)帐bank account ledger 银行往来分类帐binding ledger 订本式分类帐bonus ledger 红利总帐Boston tabular, tabulated ledger 波士顿式分类帐, 表式分类帐, 多栏式分类帐bought ledge

44、r 应付帐款分类帐bound ledger 装订式分类帐branch ledger 分支机构分类帐card ledger 卡片式分类帐center-ruled ledger 中栏分类帐claimants ledger 债权人分户帐client ledger 顾客总帐, 委托人总分类帐closing ledger 结帐columnar ledger 多栏式总帐combined cost and general ledger 联合成本及普通分类帐combined journal and ledger 日记总帐, 联合日记(时序)分类帐consignment ledger 委托销售总帐consoli

45、dated ledger 合并分类帐consumable ledger 消耗品总帐controlling ledger 统驭分类帐cost ledger 成本分类帐creditor ledgers 债权人总帐; 进货总帐current account ledger 活期存款总帐customers ledger 客户分户帐debtors ledger 债务人分户帐deposit ledger 存款总帐detailed ledger 明细分类帐distribution ledger 分部帐(费用)eliminations ledger 抵除项目分类帐expense ledger 费用分类帐fact

46、ory ledger 工厂总帐factory expense ledger 制造费用分类帐finished goods ledger 制成品分户帐finished parts ledger 制成零配件分类帐finished products ledger 制成品分类帐fixed assets ledger 固定资产帐float ledger 兑现帐general ledger 总清帐, 总分类帐, 普通分类帐, 总帐general ledger for properties and commodities 财产商品总分类帐head office ledger 总店总帐impersonal le

47、dger 非人名总帐indent ledger 委托代买品总帐individual ledger 个人总帐intermediate ledger 中级分类帐investment ledger 投资分类帐invoice ledger 进货总帐job cost ledger 分批成本分类帐; 令单成本分类帐journal ledger 日记总帐key ledger 主要分类帐machinery ledger 机器分类帐magnetic ledger (计算机用)磁性帐册magnetic striped ledger 【自】磁条分类帐记录纸manufacturing expense ledger 制

48、造费用分类帐manufacturing overhead ledger 制造费明细总帐material ledger 原料明细分类帐memorandum ledger 备忘分类帐merchandise ledger 商品分类帐, 商品总帐nominal ledger 名目帐项总帐nostro ledger 存放国外同业总帐open ledger 未决算分类帐operating ledger 营业收支分类帐payment ledger 支出分类帐personal ledger 人名分类帐plant ledger 工厂资产分类帐private ledger 秘密总帐; 机密分类帐; 机要分类帐pr

49、ofit and loss ledger 损益分类帐progressive ledger 累计式分类帐property ledger 财产分类帐purchase ledger 进货分类帐raw materials ledger 原料分类帐receipts ledger 收入分类帐revenue ledger 收入分类帐sales ledger 销货帐, 销货客户分类帐sectional ledger 分组分类帐sectional balancing ledger 分组平衡分类帐securities ledger 有价证券总帐securities investment ledger 投资总帐se

50、lf-balancing ledger 自动平衡总帐share ledger 股份总帐sold ledger 售货总帐, 销货客户总帐special ledger 特别总帐statement ledger 簿记用纸statistical ledger 统计台帐stock ledger 股东分户帐; 存货分类帐stockholders ledger 股东分户帐store ledger (工业簿记)原料品总帐stores ledger 材料分类帐stores ordered ledger 定购材料分类帐subscribers ledger 认股分户帐subscription ledger 认股总分

51、类帐subsidiary special ledger 辅助分类帐, 明细分类帐subsidiary appropriation ledger 岁出预算明细分类帐subsidiary ledger for properties 财产明细分类帐subsidiary ledger of material 材料明细帐subsidiary revenue ledger 岁入补助(明细)分类帐tabular ledger 表式总帐, 多栏式分类帐transfer ledger 活页分类帐treasury remittance ledger 国库汇款分类帐trial balance subsidiary

52、ledger 明细帐科目余额试 算表trust fund ledger 信托基金总帐wages ledger 工资分类帐work-order ledger 工作通知单分类帐3 关于报表的单词.accounting statement 会计报表adjusted income statement 调整后损益计算书all-inclusive income statement 总括性损益表all-purpose financial statements 通用决算表analytical statement 分析报表annual statement of receipt and expenditure 年

53、度收支决算书annual financial statement 年度财务报表appropriation statement 岁出预算报表articulation statement 借贷关节表artificial statement 多栏式计算书asset-and-liabilitystatement 美资产负债表average statement 海损理算书balance statement 余额明细表balance statement of conditions of the treasury 国库状况表bank statement 银行结单报表bank deposit reconcil

54、iation statement 银行存款调节表bank reconciliation statement 银行往来调节表, 银行核对单branch statements 分支机构报表branch financial statement 分支机构损益计算书budget statement 预算书budgeted income statement (=pro forma income statement) 预计计划损益计算书burden statement 间接成本费用表capital statement 资本变动表capital surplus statement 公积金计算书capital-

55、reconciliation statement 资本协调表carriers statement 商务记录cash statement 现金报表; 库存表cash daily statement 现金日计表cash flow statement 现金流量表, 现金收支一览表certified financial statement 已签证财务报表charge-and-discharge statement 经营及支出报告表, 遗产报告表, 资金运用表claim statement 损失索赔清单; 起诉状clearing house statement 票据交换所报表combined financial statement 合并财务报表combined income statement 合并损益计算书combined profit and loss statement 合并损益计算书combined statement 联合决算表, 合并表combined statement of cash receipts and disbursement 现金收支汇总表combined statement of