会计专用术语

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

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

invoice

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

有限合夥

liquidation

清盘

loan

借款

long term liability

长期负债

loss

损失

loss 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