會(huì)計(jì)專用術(shù)語

1、acceptance 承兌account 賬戶accountant 會(huì)計(jì)員accounting 會(huì)計(jì)accountingsystem 會(huì)計(jì)制度accountspayable 應(yīng)付賬款accountsreceivable 應(yīng)收賬款accumulatedprofits 累積禾 1益adjustingentry 調(diào)整記錄adjustment 調(diào)整administrationexpense 管理費(fèi)用advances 預(yù)付advertisingexpense 廣告費(fèi)agency 代理agent 代理人agreement 契約allotments 分配數(shù)allowance 津貝占amalgamation

2、合并amortization 攤銷amortizedcost 應(yīng)攤成本annuities 年金appliedcost 已分配成本appliedexpense 已分酉已費(fèi)用appliedmanufacturingexpense 己分配制造費(fèi)用apportionedcharge 攤派費(fèi)用appreciation 漲價(jià)articleofassociation 公司章程assessment 課稅assets 資產(chǎn)attorneyfee 律師費(fèi)audit 審計(jì)auditor 審計(jì)員average 平均數(shù)averagecost 平均成本baddebt 壞賬balance 余額balancesheet 資產(chǎn)

3、負(fù)債表bankaccount 專艮行賬戶bankbalance 銀行結(jié)存bankcharge 專艮行手續(xù)費(fèi)bankdeposit銀行存款bankdiscount 銀行貝占現(xiàn)bankdraft 銀行匯票bankloan 銀行借款bankoverdraft 專艮行透支bankersacceptance銀行承兌bankruptcy 破產(chǎn)bearer 持票人beneficiary 受益人bequest 遺產(chǎn)bill 票據(jù)billofexchange匯票billoflading 提單billsdiscounted 貼現(xiàn)票據(jù)billspayable 應(yīng)付票據(jù)billsreceivable 應(yīng)收票據(jù)boar

4、dofdirectors 董事會(huì)bonds 債券bonus 紅利bookvalue 賬面價(jià)值bookkeeper 簿記員bookkeeping 簿記branchofficegeneralledger 支店往來賬戶broker 經(jīng)紀(jì)人broughtdown 接前broughtforward 接上頁budget 預(yù)算by-product 副產(chǎn)品by-productsales 副產(chǎn)品銷售capital 股本capitalincome 資本收益capitaloutlay 資本支出capitalstock 股本capitalstockcertificate 股票carrieddown 移后carried

5、forward 移下頁cash 現(xiàn)金cashaccount 現(xiàn)金賬戶cashinbank 存銀行現(xiàn)金cashondelivery 交貨收款cashonhand 庫(kù)存現(xiàn)金cashpayment 現(xiàn)金支付cashpurchase 現(xiàn)購(gòu)cashsale 現(xiàn)沽cashier 出納員cashierscheck 本票certificateofdeposit 存款單折certificateofindebtednesscertifiedcheck 保付支票certifiedpublicaccountant 會(huì)計(jì)師charges 費(fèi)用chargeforremittances?匚水手續(xù)費(fèi)charter 營(yíng)業(yè)執(zhí)照c

6、harteredaccountant 會(huì)計(jì)師chatties 動(dòng)產(chǎn)check 支票checkbookstub 支票存根closedaccount 己結(jié)清賬戶closing 結(jié)算closingentries 結(jié)賬紀(jì)錄closingstock 期末存貨closingthebook 結(jié)賬columnarjournal 多欄日記賬combination 聯(lián)合commission 傭金commodity 商品commonstock 普通股借據(jù)company 公司compensation 賠償compoundinterest 復(fù)利 Jconsignee 承銷人consignment 寄銷consignor

7、 寄銷人consolidatedbalancesheet 合并資產(chǎn)負(fù)債表consolidatedprofitandlossaccount 合并損益表consolidation 合并constructioncost 營(yíng)建成本constructionrevenue 營(yíng)建收入contract 合同controlaccount 統(tǒng)制賬戶copyright 版權(quán)corporation 公司cost 成本costaccounting 成本會(huì)計(jì)costoflabour 勞工成本costofproduction 生產(chǎn)成本costofmanufacture 制造成本costofsales 銷貨成本costpri

8、ce 成本價(jià)格credit 貸方creditnote 收款通知單creditor 債權(quán)人crossedcheck 橫線支票currentaccount 往來活期賬戶currentasset 流動(dòng)資產(chǎn)currentliability 流動(dòng)負(fù)債currentprofitandloss 本期損益debit 借方debt 債務(wù)debtor 債務(wù)人deed 契據(jù)deferredassets 遞延資產(chǎn)deferredliabilities 遞延負(fù)債delivery 交貨deliveryexpense 送貨費(fèi)deliveryorder 出貨單demanddraft 即期匯票demandnote 即期票據(jù)de

9、murragecharge 延期費(fèi)deposit 存款depositslip 存款單depreciation 折舊directcost 直接成本directlabour 直接人工director 董事discount 折扣discountonpurchase 進(jìn)貨折扣discountonsale 銷貨折扣dishonouredcheck 退票dissolution 解散dividend 股利dividendpayable 應(yīng)付股禾documentarybill 押匯匯票documents 單據(jù)doubleentrybookkeeping 復(fù)式簿記draft 匯票drawee 付款人drawer

10、 出票人drawing 提款duplicate 副本dutiesandtaxes 稅捐earnings 業(yè)務(wù)收益endorser 背書人entertainment 交際費(fèi)enterprise 企業(yè)equipment 設(shè)備estate 財(cái)產(chǎn)estimatedcost 估計(jì)成本estimates 概算exchange 兌換exchangeloss 兌換損失expenditure 經(jīng)費(fèi)expense 費(fèi)用extension 延期facevalue 票面價(jià)值factor 代理商fairvalue 公平價(jià)值financialstatement 貝才務(wù)報(bào)表financialyear 貝才政年度finish

11、edgoods 制成品finishedparts 制成零件fixedasset 固定資產(chǎn)fixedcost 固定成本fixeddeposit 定期存款fixedexpense 固定費(fèi)用foreman 工頭franchise 專營(yíng)權(quán)freight 運(yùn)費(fèi)funds 資金furnitureandfixture 家例及器具gain 禾 U 益generalexpense 總務(wù)費(fèi)用generalledger 總分類賬goods 貨物goodsintransit 在運(yùn)貨物goodwill 商譽(yù)governmentbonds 政府債券grossprofit 毛禾 1Jguarantee 保證guaranto

12、r 保證人idletime 停工時(shí)間importduty 進(jìn)口稅income 收入incometax 所得稅incomefromjointventure 合營(yíng)收益incomefromsaleofassets 出售資產(chǎn)收入indirectcost 間接成本indirectexpense 間接費(fèi)用indirectlabour間接人工indorsement 背書installment 分期付款insurance 保險(xiǎn)intangibleasset 無形資產(chǎn)interest 禾 1息interestrate 利率interestreceived 禾 1息收入interofficeaccount 內(nèi)部往

13、來intrinsicvalue 內(nèi)在價(jià)值inventory 存貨investment 投資investmentincome 投資收益invoice 發(fā)票item 項(xiàng)目job 工作jobcost 工程成本jointventure 短期合伙journal 日記賬labour 人工labourcost 人工成本land 土地lease 租約easehold 租約ledger 分類賬legalexpense 律師費(fèi)letterofcredit 信用狀liability 負(fù)債limitedcompany 有限公司limitedliability 有限負(fù)債limitedpartnership 有限合夥li

14、quidation 清盤loan 借款longtermliability 長(zhǎng)期負(fù)債loss 損失lossonexchange 兌換損失machineryequipment 機(jī)器設(shè)備manufacturingexpense 制造費(fèi)用manufacturingcost 制造成本marketprice 市價(jià)materials 原村料materialrequisition 領(lǐng)料單medicalfee 醫(yī)藥費(fèi)merchandise 商品miscellaneousexpense 雜項(xiàng)費(fèi)用mortgage 抵押mortgagor 抵押人mortgagee 承押人 movableproperty 動(dòng)產(chǎn) net

15、amount 凈額 netasset 資產(chǎn)凈額netincome 凈收入 netloss 凈虧損netprofit 純禾 1Jnetvalue 凈值notes 票據(jù)notespayable 應(yīng)付票據(jù)notesreceivable 應(yīng)收票據(jù)openingstock 期初存貨operatingexpense 營(yíng)業(yè)費(fèi)用order 訂單organizationexpense 開辦費(fèi)originaldocument 原始單據(jù)outlay 支出 output 產(chǎn)量 overdraft 透支openingstock 期初存貨operatingexpense 營(yíng)業(yè)費(fèi)用order 訂單organizatione

16、xpense 開辦費(fèi)originaldocument 原始單據(jù)outlay 支出output 產(chǎn)量overdraft 透支quotation 報(bào)價(jià)rate 比率rawmaterial 原料rebate 回扣receipt 收據(jù)receivable 應(yīng)收款recoup 補(bǔ)償redemption 償還refund 退款remittance 匯款rent 租金repair 修理費(fèi)reserve 準(zhǔn)備residualvalue 剩余價(jià)值retailer 零售商returns 退貨revenue 收入salary 薪金sales 銷貨salereturn 銷貨退回salediscount 銷貨折扣sal

17、vage 殘值samplefee 樣品scrap 廢料scrapvalue 殘余價(jià)值securities 證券security 抵押品sellingcommission 銷貨傭金sellingexpense 銷貨費(fèi)用sellingprice 售價(jià)sharecapital 股份sharecertificate 股票shareholder 股東shorttermloan 短期借款soleproprietorship 獨(dú)資spareparts 酉己件standardcost 標(biāo)準(zhǔn)成本stock 存貨stocktake 盤點(diǎn)stocksheet 存貨表subsidies 補(bǔ)助金sundryexpens

18、e 雜項(xiàng)費(fèi)用supportingdocument 附表surplus 盈余suspenseaccount 暫記賬戶taxableprofit 可徵稅利潤(rùn)tax 稅捐temporarypayment 暫付款temporaryreceipt 暫收款timedeposit 定期存款total 合計(jì)totalcost 總成本tradecreditor 進(jìn)貨客戶tradedebtor 銷貨客戶trademark 商標(biāo)transaction 交易transfer 轉(zhuǎn)賬transfervoucher 轉(zhuǎn)賬傳票transportation 運(yùn)輸費(fèi)travelling 差旅費(fèi)trialbalance 試算表tr

19、ust 信托turnover 營(yíng)業(yè)額unappropriatedsurplus 未分酉已盈余unitcost 單位成本unlimitedcompany 無限公司unlimitedliability 無限責(zé)任unpaiddividend 未付股禾valuation 估價(jià)value 價(jià)值vendor 賣主voucher 傳票wagerate 工資率wage 工資wageallocationsheet 工資分酉已表warehousereceipt 倉(cāng)庫(kù)收據(jù)welfareexpense 福禾費(fèi)wearandtear 耗損workorder 工作通知單yearend 年結(jié)Account 帳戶Accoun

20、tingsystem 會(huì)計(jì)系統(tǒng)AmericanAccountingAssociation 美國(guó)會(huì)計(jì)協(xié)會(huì)AmericanInstituteofCPAs 美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)Audit 審計(jì)Balancesheet 資產(chǎn)負(fù)債表Bookkeepking 簿記Cashflowprospects 現(xiàn)金流量預(yù)測(cè)CertificateinInternalAuditing 內(nèi)部審計(jì)證書CertificateinManagementAccounting 管理會(huì)計(jì)證書CertificatePublicAccountant 注冊(cè)會(huì)計(jì)師Costaccounting 成本會(huì)計(jì)Externalusers 外部使用者Fina

21、ncialaccounting 貝才務(wù)會(huì)計(jì)FinancialAccountingStandardsBoard 財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì)Financialforecast 財(cái)務(wù)預(yù)測(cè)Generallyacceptedaccountingprinciples 公認(rèn)會(huì)計(jì)原貝 UGeneral-purposeinformation 通用目的信息GovernmentAccountingOffice 政府會(huì)計(jì)辦公室Incomestatement 損益表InstituteofInternalAuditorsInstituteofManagementAccountants 管理會(huì)計(jì)師協(xié)會(huì)Integrity 整合性內(nèi)部

22、審計(jì)師協(xié)會(huì)Internalauditing 內(nèi)部審計(jì)Internalcontrolstructure 內(nèi)部控制結(jié)構(gòu)InternalRevenueService 國(guó)內(nèi)收入署Internalusers 內(nèi)部使用者M(jìn)anagementaccounting 管理會(huì)計(jì)Returnofinvestment 投資回報(bào)Returnoninvestment 投資報(bào)酬SecuritiesandExchangeCommission 證券交易委員會(huì)Statementofcashflow 現(xiàn)金流量表Statementoffinancialposition 貝才務(wù)狀況表Taxaccounting 稅務(wù)會(huì)計(jì)Accounti

23、ngequation 會(huì)計(jì)等式Articulation 勾稽關(guān)系A(chǔ)ssets 資產(chǎn)Businessentity 企業(yè)個(gè)體Capitalstock 股本Corporation 公司Costprinciple 成本原則Creditor 債權(quán)人Deflation 通貨緊縮Disclosure 批露Expenses 費(fèi)用Financialstatement 貝才務(wù)報(bào)表Financialactivities 籌資活動(dòng)Going-concernassumption 持續(xù)經(jīng)營(yíng)假設(shè)Inflation 通貨膨漲Investingactivities 投資活動(dòng)Liabilities 負(fù)債Negativecashf

24、low 負(fù)現(xiàn)金流量Operatingactivities 經(jīng)營(yíng)活動(dòng)Ownersequity 所有者權(quán)益Partnership 合伙企業(yè)Positivecashflow 正現(xiàn)金流量Retainedearning 留存利潤(rùn)Revenue 收入Soleproprietorship 獨(dú)資企業(yè)Solvency 清償能力Stable-dollarassumption 穩(wěn)定貨幣假設(shè)Stockholders 股東Stockholdersequity 股東權(quán)益Windowdressing 門面粉飾回答者：tjzy10-見習(xí)魔法師三級(jí) 9-2914:10提問者對(duì)于答案的評(píng)價(jià)：謝謝了??！對(duì)我還是有一定的幫助評(píng)價(jià)已經(jīng)

25、被關(guān)閉目前有 1 個(gè)人評(píng)價(jià)應(yīng)不好好0%100%(0)(1)其他回答共 1 條Account 帳戶Accountingsystem 會(huì)計(jì)系統(tǒng)AmericanAccountingAssociation 美國(guó)會(huì)計(jì)協(xié)會(huì)AmericanInstituteofCPAs 美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)Audit 審計(jì)Balancesheet 資產(chǎn)負(fù)債表Bookkeepking 簿記Cashflowprospects 現(xiàn)金流量預(yù)測(cè)CertificateinInternalAuditing 內(nèi)部審計(jì)證書CertificateinManagementAccounting 管理會(huì)計(jì)證書CertificatePublicAcco

26、untant 注冊(cè)會(huì)計(jì)師Costaccounting 成本會(huì)計(jì)Externalusers 外部使用者Financialaccounting 貝才務(wù)會(huì)計(jì)FinancialAccountingStandardsBoard 財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì)Financialforecast 財(cái)務(wù)預(yù)測(cè)Generallyacceptedaccountingprinciples 公認(rèn)會(huì)計(jì)原貝 UGeneral-purposeinformation 通用目的信息GovernmentAccountingOffice 政府會(huì)計(jì)辦公室Incomestatement 損益表InstituteofInternalAuditors 內(nèi)部審計(jì)師協(xié)會(huì)InstituteofManagement