会计专业英语单词

1、会计专业英语词汇acceptance 承兑account 账户 a ccountant 会计员accounting 会计accounting system 会计制度accumulated profits 累积利益 accounts payable 应付账款adjusting entry 调整记录accounts receivable 应收账款 adjustment 调整advertising expense 广告费allotments 分配数administration expense 管理费用advances 预付agency 代理 agent 代理人agreement 契约allowanc

2、e 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ba

3、d 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 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 discou

4、nted 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 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

5、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 c

6、heck 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

7、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

8、 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 price 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

9、务 debtor 债务人 deed 契据deferred assets 递延资产 deferred liabilities 递延负债 delivery 交货 delivery expense 送货费 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

10、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enterprise 企业equipment 设备estat

11、e 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 value 票面价值factor 代理商fair value 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 cost 固定成本fixed deposit 定期存款fixed expense 固定费用foreman 工头fra

12、nchise 专营权freight 运费funds 资金furniture and fixture 家俐及器具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 tax 所得税income from joint venture 合营收益 income fr

13、om 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investment 投资investment income 投资收益 invo

14、ice 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 有限合伙 liquidation 清盘loan 借款long term liability 长期负债loss 损失l

15、oss 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 amount 净额net asset 资产净额net i

16、ncome 净收入net loss 净亏损net profit 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 ori

17、ginal 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 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 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s

18、alvage 残值sample fee 样品scrap 废料scrap value 残余价值 securities 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