1、会计词汇中英文对照表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 allotment
2、s 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
3、 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
4、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 s
5、ales 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 ch
6、eck 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 s
7、tock 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 co
8、nstruction 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
9、 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 dep
10、osit 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
11、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
12、 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 gove
13、rnment 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
14、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 l
15、egal 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 有限合伙 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
16、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
17、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prepaid expense 预付费用quotation 报价 rate 比率 raw material 原料
18、 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
19、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
20、余 suspense account 暂记账户 taxable profit 可征税利润 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 电子表格 trust 信托
21、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
