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acceptance
承兑
account
账户
accountant
会计员
accounting
会计
accounting system
会计制度
accounts payable
应付账款
accounts receivable
应收账款
accumulated profits
累积利益
adjusting entry
调整记录
adjustment
调整
administration expense
管理费用
advances
预付
advertising expense
广告费
agency
代理
agent
代理人
agreement
契约
allotments
分配数
allowance
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
bad 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 discounted
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 check
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
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
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
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
estate
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
franchise
专营权
freight
运费
funds
资金
furniture and fixture
家俬及器具
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 from 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
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