會計方面專業(yè)術(shù)語的英文翻譯

1、會計方面專業(yè)術(shù)語的英文翻譯acceptance 承兌account 賬戶accountant 會計員accounting 會計accountingsystem 會計制度accountspayable 應(yīng)付賬款accountsreceivable 應(yīng)收賬款accumulatedprofits 累積禾 U 益adjustingentry 調(diào)整記錄adjustment 調(diào)整administrationexpense 管理費用advances 預付advertisingexpense 廣告費agency 代理agent 代理人agreement 契約allotments 分配數(shù)allowance 津貝

2、占amalgamation 合并amortization 攤銷amortizedcost 應(yīng)攤成本annuities 年金appliedcost 已分配成本appliedexpense 已分配費用appliedmanufacturingexpense 己分配制造費用apportionedcharge 攤派費用appreciation 漲價articleofassociation 公司章程assessment 課稅assets 資產(chǎn)attorneyfee 律師費audit 審計auditor 審計員average 平均數(shù)averagecost 平均成本baddebt 壞賬balance 余額ba

3、lancesheet 資產(chǎn)負債表bankaccount 銀行賬戶bankbalance 銀行結(jié)存bankcharge 銀行手續(xù)費bankdeposit 銀行存款bankdiscount 銀行貝占現(xiàn)bankdraft 銀行匯票bankloan 銀行借款bankoverdraft 銀行透支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)billsreceiva

4、ble 應(yīng)收票據(jù)boardofdirectors 董事會bonds 債券bonus 紅利 Ibookvalue 賬面價值bookkeeper 簿記員bookkeeping 簿記branchofficegeneralledger 支店往來賬戶broker 經(jīng)紀人broughtdown 接前broughtforward 接上頁budget 預算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carried

5、down 移后carriedforward 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 庫存現(xiàn)金cashpayment 現(xiàn)金支付cashpurchase 現(xiàn)購cashsale 現(xiàn)沽cashier 出納員cashierscheck 本票certificateofdeposit 存款單折certificateofindebtedness 借據(jù)certifiedcheck 保付支票certifiedpublicaccountant會計師charges 費用chargeforremittances7 匚

6、水手續(xù)費charter 營業(yè)執(zhí)照charteredaccountant 會計師chatties 動產(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company 公司compensation 賠償compoundinterest 復利 Iconsignee 承銷人consignm

7、ent 寄銷consignor 寄銷人consolidatedbalancesheet 合并資產(chǎn)負債表consolidatedprofitandlossaccount 合并損益表consolidation 合并constructioncost 營建成本constructionrevenue 營建收入contract 合同controlaccount 統(tǒng)制賬戶copyright 版權(quán)corporation 公司cost 成本costaccounting 成本會計costoflabour 勞工成本costofproduction 生產(chǎn)成本costofmanufacture 制造成本costofsa

8、les 銷貨成本costprice 成本價格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 流動資產(chǎn)currentliability 流動負債 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 遞延負債delivery 交貨 deliveryexpense 送貨費 deliveryorder 出貨單demanddraf

9、t即期匯票demandnote即期票據(jù)demurragecharge延期費 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 進貨折扣discountonsale 銷貨折扣dishonouredcheck 退票 dissolution 解散 dividend 股禾 Udividendpayable 應(yīng)付股利 Idocumentarybill 押匯匯票documents 單據(jù)doubleentrybookkeep

10、ing 復式簿記draft7 匚票drawee 付款人drawer 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enterprise 企業(yè)equipment 設(shè)備estate 財產(chǎn)estimatedcost 估計成本estimates 概算exchange 兌換exchangeloss 兌換損失expenditure 經(jīng)費expense 費用extension 延期facevalue 票面價值factor 代理商fairvalue 公平價值financialstateme

11、nt 財務(wù)才艮表financialyear 財政年度finishedgoods 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 固定費用foreman 工頭franchise 專營權(quán)freight 運費funds 資金furnitureandfixture 家俐及器具gain 利 I 益generalexpense 總務(wù)費用generalledger 總分類賬goods 貨物goodsintransit 在運貨物goodwill 商譽governmentbonds 政府債券gross

12、profit 毛禾 Uguarantee 保證guarantor 保證人idletime 停工時間importduty 進口稅income 收入incometax 所得稅incomefromjointventure 合營收益incomefromsaleofassets 出售資產(chǎn)收入indirectcost 間接成本indirectexpense 間接費用indirectlabour 間接人工indorsement 背書installment 分期付款insurance 保險intangibleasset 無形資產(chǎn)interest 利息interestrate 利率interestreceive

13、d 禾 ll 息收入interofficeaccount 內(nèi)部往來intrinsicvalue 內(nèi)在價值inventory 存貨investment 投資investmentincome 投資收益invoice 發(fā)票item 項目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leasehold 租約ledger 分類賬legalexpense 律師費letterofcredit 信用狀liability 負債limitedcompany 有限公司limitedliabil

14、ity 有限負債limitedpartnership 有限合夥liquidation 清盤loan 借款longtermliability 長期負債loss 損失lossonexchange 兌換損失machineryequipment 機器設(shè)備manufacturingexpense 制造費用manufacturingcost 制造成本 marketprice 市價 materials 原村料materialrequisition 領(lǐng)料單 medicalfee 醫(yī)藥費 merchandise 商品miscellaneousexpense 雜項費用mortgage抵押mortgagor抵押人m

15、ortgagee承押人movableproperty動產(chǎn) netamount凈額 netasset資產(chǎn)凈額 netincome凈收入 netloss凈虧損 netprofit 純禾 Unetvalue 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 營業(yè)費用order 訂單 organizationexpense 開辦費 originaldocument 原始單據(jù)outlay 支出 output 產(chǎn)量 overdraft 透支 openingstock 期初存貨operatin

16、gexpense 營業(yè)費用order 訂單 organizationexpense 開辦費 originaldocument 原始單據(jù)outlay 支出 output 產(chǎn)量 overdraft 透支 quotation 才艮價 rate 比率rawmaterial 原料 rebate 回扣 receipt 收據(jù) receivable 應(yīng)收款 recoup補償 redemption 償還refund 退款remittance7 匚款rent 租金repair 修理費reserve 準備residualvalue 剩余價值retailer 零售商returns 退貨revenue 收入salary

17、 薪金sales 銷貨salereturn 銷貨退回salediscount 銷貨折扣salvage 殘值samplefee 樣品scrap 廢料scrapvalue 殘余價值securities 證券security 抵押品sellingcommission 銷貨傭金sellingexpense 銷貨費用sellingprice 售價sharecapital 股份sharecertificate 股票shareholder 股東shorttermloan 短期借款soleproprietorship 獨資 spareparts 配件 standardcost 標準成本stock 存貨stoc

18、ktake 盤點stocksheet 存貨表subsidies 補助金sundryexpense 雜項費用supportingdocument 附表 surplus 盈余suspenseaccount 暫記賬戶 taxableprofit 可徵稅利潤tax 稅捐temporarypayment 暫付款temporaryreceipt 暫收款timedeposit 定期存款total 合計totalcost 總成本tradecreditor 進貨客戶tradedebtor 銷貨客戶trademark 商標transaction 交易transfer 轉(zhuǎn)賬transfervoucher 轉(zhuǎn)賬傳票t

19、ransportation 運輸費travelling 差旅費trialbalance 試算表trust 信托turnover 營業(yè)額unappropriatedsurplus 未分配盈余 unitcost 單位成本unlimitedcompany 無限公司unlimitedliability 無限責任 unpaiddividend 未付股利 Ivaluation估價 value價值 vendor賣主 voucher傳票 wagerate工資率wage 工資 wageallocationsheet 工資分配表warehousereceipt 倉庫收據(jù)welfareexpense 福利 I 費w

20、earandtear 耗損 workorder 工作通知單yearend 年結(jié)Account 帳戶Accountingsystem 會計系統(tǒng)AmericanAccountingAssociation 美國會計協(xié)會AmericanInstituteofCPAs 美國注冊會計師協(xié)會Audit 審計Balancesheet 資產(chǎn)負債表Bookkeepking 簿記Cashflowprospects 現(xiàn)金流量預測CertificateinInternalAuditing 內(nèi)部審計證書CertificateinManagementAccounting 管理會計證書CertificatePublicAcc

21、ountant 注冊會計師Costaccounting 成本會計Externalusers 外部使用者Financialaccounting 財務(wù)會計FinancialAccountingStandardsBoard 財務(wù)會計準則委員會Financialforecast 財務(wù)預測Generallyacceptedaccountingprinciples 公認會計原貝 UGeneral-purposeinformation 通用目的信息GovernmentAccountingOffice 政府會計辦公室Incomestatement 損益表InstituteofInternalAuditors 內(nèi)部審計師協(xié)會InstituteofManagementAccountants 管理會計師協(xié)會Integrity 整合性Internalauditing 內(nèi)部審計Internalcontrolstructure 內(nèi)部控制名吉構(gòu)InternalRevenueService 國內(nèi)收入署Internalusers 內(nèi)部使用者Managementaccounting 管理