会计方面专业术语的英文翻译
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
mortgage?抵押
mortgagor?抵押人
mortgagee?承押人
movable?property?动产
net?amount?净额
net?asset?资产净额
net?income?净收入
net?loss?净亏损
net?profit?纯利
net?value?净值
notes?票据
notes?payable?应付票据
notes?receivable?应收票据
opening?stock?期初存货
operating?expense?营业费用
order?订单
organization?expense?开办费
original?document?原始单据
outlay?支出
output?产量
overdraft?透支
opening?stock?期初存货
operating?expense?营业费用
order?订单
organization?expense?开办费
original?document?原始单据
outlay?支出
output?产量
overdraft?透支
quotation?报价
rate?比率
raw?material?原料
rebate?回扣
receipt?收据
receivable?应收款
recoup?补偿
redemption?偿还
refund?退款
remittance?汇款
rent?租金
repair?修理费
reserve?准备
residual?value?剩余价值
retailer?零售商
returns?退货
revenue?收入
salary?薪金
sales?销货
sale?return?销货退回
sale?discount?销货折扣
salvage?残值
sample?fee?样品
scrap?废料
scrap?value?残余价值
securities?证券?
security?抵押品
selling?commission?销货佣金??
selling?expense?销货费用
selling?price?售价
share?capital?股份
share?certificate?股票
shareholder?股东
short?term?loan?短期借款
sole?proprietorship?独资
spare?parts?配件
standard?cost?标准成本
stock?存货
stocktake?盘点
stock?sheet?存货表
subsidies?补助金
sundry?expense?杂项费用
supporting?document?附表
surplus?盈余
suspense?account?暂记账户
taxable?profit?可徵税利润
tax?税捐
temporary?payment?暂付款
temporary?receipt?暂收款
time?deposit?定期存款
total?合计
total?cost?总成本
trade?creditor?进货客户
trade?debtor?销货客户
trademark?商标
transaction?交易
transfer?转账
transfer?voucher?转账传票
transportation?运输费
travelling?差旅费
trial?balance?试算表
trust?信托
turnover?营业额
unappropriated?surplus?未分配盈余
unit?cost?单位成本
unlimited?company?无限公司
unlimited?liability?无限责任
unpaid?dividend?未付股利
valuation?估价
value?价值
vendor?卖主
voucher?传票
wage?rate?工资率
wage?工资
wage?allocation?sheet?工资分配表
warehouse?receipt?仓库收据
welfare?expense?褔利费
wear?and?tear?秏损
work?order?工作通知单
year?end?年结
Account?帐户
Accounting?system?会计系统?
American?Accounting?Association?美国会计协会
American?Institute?of?CPAs?美国注册会计师协会
Audit?审计
Balance?sheet?资产负债表
Bookkeepking?簿记?
Cash?flow?prospects?现金流量预测
Certificate?in?Internal?Auditing?内部审计证书
Certificate?in?Management?Accounting?管理会计证书
Certificate?Public?Accountant 注册会计师
Cost?accounting?成本会计
External?users?外部使用者
Financial?accounting?财务会计
Financial?Accounting?Standards?Board?财务会计准则委员会
Financial?forecast?财务预测
Generally?accepted?accounting?principles?公认会计原则
General-purpose?information?通用目的信息
Government?Accounting?Office?政府会计办公室
Income?statement?损益表
Institute?of?Internal?Auditors?内部审计师协会
Institute?of?Management?Accountants?管理会计师协会
Integrity?整合性
Internal?auditing?内部审计
Internal?control?structure?内部控制结构
Internal?Revenue?Service?国内收入署
Internal?users?内部使用者
Management?accounting?管理会计??
Return?of?investment?投资回报
Return?on?investment?投资报酬
Securities?and?Exchange?Commission?证券交易委员会?
Statement?of?cash?flow?现金流量表
Statement?of?financial?position?财务状况表
Tax?accounting?税务会计
Accounting?equation?会计等式
Articulation?勾稽关系
Assets?资产
Business?entity?企业个体
Capital?stock?股本
Corporation?公司
Cost?principle?成本原则?
Creditor?债权人
Deflation?通货紧缩
Disclosure?批露
Expenses?费用
Financial?statement?财务报表
Financial?activities?筹资活动
Going-concern?assumption?持续经营假设
Inflation?通货膨涨
Investing?activities?投资活动
Liabilities?负债
Negative?cash?flow?负现金流量
Operating?activities?经营活动
Owner's?equity?所有者权益
Partnership?合伙企业
Positive?cash?flow?正现金流量
Retained?earning?留存利润
Revenue?收入
Sole?proprietorship?独资企业
Solvency?清偿能力
Stable-dollar?assumption?稳定货币假设
Stockholders?股东
Stockholders'?equity?股东权益
Window?dressing?门面粉饰
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