会计专业术语翻译

会计方面专业术语的averagecost平均成本carriedforward移下页baddebt坏账cash现金英文翻译balance余额cashaccount现金账户balancesheet资产负债表cashinbank存银行现金bankaccount银行账户cashondelivery交货收款bankbalance银行结存cashonhand库存现金bankcharge银行手续费cashpayment现金支付acceptance承兑bankdeposit银行存款cashpurchase现购account账户bankdiscount银行贴现cashsale现沽accountant会计员bankdraft银行汇票cashier出纳员accounting会计bankloan银行借款cashierscheck本票accountingsystem会计制度bankoverdraft银行透支certificateofdeposit存款accountspayable应付账款bankersacceptance银行承兑单折accountsreceivable应收账款bankruptcy破产certificateofindebtednessaccumulatedprofits累积利益bearer持票人借据adjustingentry调整记录beneficiary受益人certifiedcheck保付支票adjustment调整bequest遗产certifiedpublicaccountantadministrationexpense管理bill票据会计师费用billofexchange汇票charges费用advances预付billoflading提单chargeforremittances汇水advertisingexpense广告费billsdiscounted贴现票据手续费agency代理billspayable应付票据charter营业执照agent代理人billsreceivable应收票据charteredaccountant会计师agreement契约boardofdirectors董事会chattles动产allotments分配数bonds债券check支票allowance津贴bonus红利checkbookstub支票存根amalgamation合并bookvalue账面价值closedaccount己结清账户amortization摊销bookkeeper簿记员closing结算amortizedcost应摊成本bookkeeping簿记closingentries结账纪录annuities年金branchofficegeneralledgerclosingstock期末存货appliedcost巳分配成本支店往来账户closingthebook结账appliedexpense巳分配费用broker经纪人columnarjournal多栏日记账appliedmanufacturingbroughtdown接前combination联合expense己分配制造费用broughtforward接上页commission佣金apportionedcharge摊派费用budget预算commodity商品appreciation涨价by-product副产品commonstock普通股articleofassociation公司by-productsales副产品销售company公司章程capital股本compensation赔偿assessment课税capitalincome资本收益compoundinterest复利assets资产capitaloutlay资本支出consignee承销人attorneyfee律师费capitalstock股本consignment寄销audit审计capitalstockcertificate股consignor寄销人auditor审计员票consolidatedbalancesheetaverage平均数carrieddown移后合并资产负债表

consolidatedprofitandlossdirector董事franchise专营权account合并损益表discount折扣freight运费consolidation合并discountonpurchase进货折funds资金constructioncost营建成本扣furnitureandfixture家促及constructionrevenue营建收discountonsale销货折扣器具入dishonouredcheck退票gain利益contract合同dissolution解散generalexpense总务费用controlaccount统制账户dividend股利generalledger总分类账copyright版权dividendpayable应付股利goods货物corporation公司documentarybill押汇汇票goodsintransit在运货物cost成本documents单据goodwill商誉costaccounting成本会计doubleentrybookkeeping复governmentbonds政府债券costoflabour劳工成本式簿记grossprofit毛利costofproduction生产成本draft汇票guarantee保证costofmanufacture制造成本drawee付款人guarantor保证人costofsales销货成本drawer出票人idletime停工时间costprice成本价格drawing提款importduty进口税credit贷方duplicate副本income收入creditnote收款通知单dutiesandtaxes税捐incometax所得税creditor债权人earnings业务收益incomefromjointventure合crossedcheck横线支票endorser背书人营收益currentaccount往来活期账户entertainment交际费incomefromsaleofassets出currentasset流动资产enterprise企业售资产收入currentliability流动负债equipment设备indirectcost间接成本currentprofitandloss本期estate财产indirectexpense间接费用损益estimatedcost估计成本indirectlabour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债务人exchangeloss兑换损失insurance保险deed契据expenditure经费intangibleasset无形资产deferredassets递延资产expense费用interest利息deferredliabilities递延负extension延期interestrate利率债facevalue票面价值interestreceived利息收入delivery交货factor代理商interofficeaccount内部往deliveryexpense送货费fairvalue公平价值来deliveryorder出货单financialstatement财务报表intrinsicvalue内在价值demanddraft即期汇票financialyear财政年度inventory存货demandnote即期票据finishedgoods制成品investment投资demurragecharge延期费finishedparts制成零件investmentincome投资收益deposit存款fixedasset固定资产invoice发票depositslip存款单fixedcost固定成本item项目depreciation折旧fixeddeposit定期存款job工作directcost直接成本fixedexpense固定费用jobcost工程成本directlabour直接人工foreman工头jointventure短期合伙

journal日记账order订单sharecapital股份labour人工organizationexpense开办费sharecertificate股票labourcost人工成本originaldocument原始单据shareholder股东land土地outlay支出shorttermloan短期借款lease租约output产量soleproprietorship独资leasehold租约overdraft透支spareparts配件ledger分类账openingstock期初存货standardcost标准成本legalexpense律师费operatingexpense营业费用stock存货letterofcredit信用状order订单stocktake盘点liability负债organizationexpense开办费stocksheet存货表limitedcompany有限公司originaldocument原始单据subsidies补助金limitedliability有限负债outlay支出sundryexpense杂项费用limitedpartnership有限合夥output产量supportingdocument附表liquidation清盘overdraft透支surplus盈余loan借款quotation报价suspenseaccount暂记账户longtermliability长期负债rate比率taxableprofit可徵税利润loss损失rawmaterial原料tax税捐lossonexchange兑换损失rebate回扣temporarypayment暂付款machineryequipment机器设备receipt收据temporaryreceipt暂收款manufacturingexpense制造费receivable应收款timedeposit定期存款用recoup补偿total合计manufacturingcost制造成本redemption偿还totalcost总成本marketprice市价refund退款tradecreditor进货客户materials原村料remittance汇款tradedebtor销货客户materialrequisition领料单rent租金trademark商标medicalfee医药费repair修理费transaction交易merchandise商品reserve准备transfer转账miscellaneousexpense杂项费residualvalue剩余价值transfervoucher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trialbalance试算表mortgagee承押人salary薪金trust信托movableproperty动产sales销货turnover营业额netamount净额salereturn销货退回unappropriatedsurplus未分netasset资产净额salediscount销货折扣配盈余netincome净收入salvage残值unitcost单位成本netloss净亏损samplefee样品unlimitedcompany无限公司netprofit纯利scrap废料unlimitedliability无限责任netvalue净值scrapvalue残余价值unpaiddividend未付股利notes票据securities证券valuation估价notespayable应付票据security抵押品value价值notesreceivable应收票据sellingcommission销货佣金vendor卖主openingstock期初存货sellingexpense销货费用voucher传票operatingexpense营业费用sellingprice售价wagerate工资率wage工资wageallocationsheet工资分配表warehousereceipt仓库收据welfareexpense福利费wearandtear耗损workorder工作通知单yearend年结Accountingsystem会计系统AmericanAccountingAssociation美国会计协会AmericanInstituteofCPAs美国注册会计师协会Audit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Generallyacceptedaccountingprinciples公认会计原则General-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Re