會計詞匯中英文對照

1、會計詞匯中英文對照表acceptance 承兌account 賬戶accountant 會計員accounting 會計accounting system 會計制度accounts payable 應付賬款accounts receivable 應收賬款accumulated profits 累積利益adjusting entry 調整記錄adjustment 調整administration expense 管理費用advances 預付advertising expense 廣告費agency 代理agent 代理人agreement 契約allotments 分配數allowance 津

2、貼amalgamation 合并amortization 攤銷amortized cost 應攤成本annuities 年金applied cost 已分配成本applied expense 已分配費用applied manufacturing expense 己分配制造費用apportioned charge 攤派費用appreciation 漲價article of association 公司章程assessment 課稅assets 資產attorney fee 律師費audit 審計auditor 審計員average 平均數average cost 平均成本bad debt 壞賬b

3、alance 余額balance sheet 資產負債表bank account 銀行賬戶bank balance 銀行結存bank charge 銀行手續(xù)費bank deposit 銀行存款bank discount 銀行貼現bank draft 銀行匯票bank loan 銀行借款bank overdraft 銀行透支bankers acceptance 銀行承兌bankruptcy 破產bearer 持票人beneficiary 受益人bequest 遺產bill 票據bill of exchange 匯票bill of lading 提單bills discounted 貼現票據bil

4、ls payable 應付票據bills receivable 應收票據board of directors 董事會bonds 債券bonus 紅利book value 賬面價值bookkeeper 簿記員bookkeeping 簿記branch office general ledger 支店往來賬戶broker 經紀人brought down 接前brought forward 接上頁budget 預算by-product 副產品by-product sales 副產品銷售capital 股本capital income 資本收益capital outlay 資本支出capital sto

5、ck 股本capital stock certificate 股票carried down 移后carried forward 移下頁cash 現金cash account 現金賬戶cash in bank 存銀行現金cash on delivery 交貨收款cash on hand 庫存現金cash payment 現金支付cash purchase 現購cash sale 現沽cashier 出納員cashiers check 本票certificate of deposit 存款單折certificate of indebtedness 借據certified check 保付支票cer

6、tified public accountant 會計師charges 費用charge for remittances 匯水手續(xù)費charter 營業(yè)執(zhí)照chartered accountant 會計師chattles 動產check 支票checkbook stub 支票存根closed account 己結清賬戶closing 結算closing entries 結賬紀錄closing stock 期末存貨closing the book 結賬columnar journal 多欄日記賬combination 聯合commission 傭金commodity 商品common stock

7、 普通股company 公司compensation 賠償compound interest 復利consignee 承銷人consignment 寄銷consignor 寄銷人consolidated balance sheet 合并資產負債表consolidated profit and loss account 合并損益表consolidation 合并construction cost 營建成本construction revenue 營建收入contract 合同control account 統(tǒng)制賬戶copyright 版權corporation 公司cost 成本cost acc

8、ounting 成本會計cost of labour 勞工成本cost of production 生產成本cost of manufacture 制造成本cost of sales 銷貨成本cost price 成本價格credit 貸方credit note 收款通知單creditor 債權人crossed check 橫線支票current account 往來活期賬戶current asset 流動資產current liability 流動負債current profit and loss 本期損益debit 借方debt 債務debtor 債務人deed 契據deferred as

9、sets 遞延資產deferred liabilities 遞延負債delivery 交貨delivery expense 送貨費delivery order 出貨單demand draft 即期匯票demand note 即期票據demurrage charge 延期費deposit 存款deposit slip 存款單depreciation 折舊direct cost 直接成本direct labour 直接人工director 董事discount 折扣discount on purchase 進貨折扣discount on sale 銷貨折扣dishonoured check 退票d

10、issolution 解散dividend 股利dividend payable 應付股利documentary bill 押匯匯票documents 單據double entry bookkeeping 復式簿記draft 匯票drawee 付款人drawer 出票人drawing 提款duplicate 副本duties and taxes 稅捐earnings 業(yè)務收益endorser 背書人entertainment 交際費enterprise 企業(yè)equipment 設備estate 財產estimated cost 估計成本estimates 概算exchange 兌換exchan

11、ge loss 兌換損失expenditure 經費expense 費用extension 延期face value 票面價值factor 代理商fair value 公平價值financial statement 財務報表financial year 財政年度finished goods 制成品finished parts 制成零件fixed asset 固定資產fixed cost 固定成本fixed deposit 定期存款fixed expense 固定費用foreman 工頭franchise 專營權freight 運費funds 資金furniture and fixture 家俬

12、及器具gain 利益general expense 總務費用general ledger 總分類賬goods 貨物goods in transit 在運貨物goodwill 商譽government bonds 政府債券gross profit 毛利guarantee 保證guarantor 保證人idle time 停工時間import duty 進口稅income 收入income tax 所得稅income from joint venture 合營收益income from sale of assets 出售資產收入indirect cost 間接成本indirect expense

13、間接費用indirect labour 間接人工indorsement 背書installment 分期付款insurance 保險intangible asset 無形資產interest 利息interest rate 利率interest received 利息收入inter office account 內部往來intrinsic value 內在價值inventory 存貨investment 投資investment income 投資收益invoice 發(fā)票item 項目job 工作job cost 工程成本joint venture 短期合伙journal 日記賬labour

14、人工labour cost 人工成本land 土地lease 租約leasehold 租約ledger 分類賬legal expense 律師費letter of credit 信用狀liability 負債limited company 有限公司limited liability 有限負債limited partnership 有限合伙liquidation 清盤loan 借款long term liability 長期負債loss 損失loss on exchange 兌換損失machinery equipment 機器設備manufacturing expense 制造費用manufac

15、turing cost 制造成本market price 市價materials 原村料material requisition 領料單medical fee 醫(yī)藥費merchandise 商品miscellaneous expense 雜項費用mortgage 抵押mortgagor 抵押人mortgagee 承押人movable property 動產net amount 凈額net asset 資產凈額net income 凈收入net loss 凈虧損net profit 純利net value 凈值notes 票據notes payable 應付票據notes receivable

16、應收票據opening stock 期初存貨operating expense 營業(yè)費用order 訂單organization expense 開辦費original document 原始單據outlay 支出output 產量overdraft 透支opening stock 期初存貨operating expense 營業(yè)費用order 訂單organization expense 開辦費original document 原始單據outlay 支出output 產量overdraft 透支prepaid expense 預付費用quotation 報價rate 比率raw mater

17、ial 原料rebate 回扣receipt 收據receivable 應收款recoup 補償redemption 償還refund 退款remittance 匯款rent 租金repair 修理費reserve 準備residual value 剩余價值retailer 零售商returns 退貨revenue 收入salary 薪金sales 銷貨sale return 銷貨退回sale discount 銷貨折扣salvage 殘值sample fee 樣品scrap 廢料scrap value 殘余價值securities 證券security 抵押品selling commissi

18、on 銷貨傭金selling expense 銷貨費用selling price 售價share capital 股份share certificate 股票shareholder 股東short term loan 短期借款sole proprietorship 獨資spare parts 配件standard cost 標準成本stock 存貨stocktake 盤點stock sheet 存貨表subsidies 補助金sundry expense 雜項費用supporting document 附表surplus 盈余suspense account 暫記賬戶taxable profit 可征稅利潤tax 稅捐temporary payment 暫付款temporary receipt 暫收款time deposit 定期存款total 合計total cost 總成本trade creditor 進貨客戶trade debtor 銷貨客戶trademark 商標transaction 交易transfer 轉賬transfer voucher 轉賬傳票transportation 運輸費travelling 差旅費trial balance 電子表格tr