关于会计的英文词汇文档格式.docx
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编制预算budgetmaking;
preparingabudget
变产缺失lossonrealizationofassets
变动成本variablecost
标价bidprice
标准成本standardcost
拨定材料appropriatedmaterial
拨款appropriation;
appropriationmoney
会计(3)
补偿reimbursement
补助金grants-in-aid
不动产realestate;
immovableproperty
不敷用inadequacy
不敷预算垫款deficiencyadvance;
budgetarydeficiencyadvance
不活动帐inactiveaccount;
dormantaccount
不请假奖金bonusfornottakingaleaveofabsence
不适用的obsolete
簿记bookkeeping
簿记员bookkeeper
材料分类帐suppliesledger
材料治理费materialhandlingexpenses
材料盘存materialinventory
财产分类帐propertyledger
财产价值增减表scheduleofincrease&
decreaseinpropertyvalue
财产名目inventory
财产帐propertyaccount
财务报告financialreport;
financialstatement
财务收益financialincome
财务帐目financialaccounts
会计(4)
残料价值junkvalue
仓耗shrinkage
仓库warehouse
差额balance
拆毁demolition
产量capacity
偿债基金收益incomefromsinkingfund
超出预算toexceedthebudget
成本cost;
basiccost
成本分类帐costledger
成本会计costaccounting
成本运算表coststatement
承前页broughtforward[b/f]
承担押品totakeoversecurities
承销清单consignmentlist
承销人consignee
赤字minusfigure[beinthered]
冲帐toreverseanentry
筹备费organizationexpenses
出借人lender
会计(5)
出口押汇outwarddocumentarybills
出纳cashier
除股息exdividend;
exemptionfromdividend
除息票excoupon
传票编号voucherserialnumber
纯收益netincome;
netprofit
从价advalorem[inproportiontothevalue]
从属附表auxiliaryschedule
催收帐款receivablesoncall
催债todun;
存出保证金guaranteedeposits&
marginspaid
存放同业duefrombanks
存货簿stockbook
存货跌价缺失lossfromreducedpriceofstock
存货名目inventorylist
存积stockpile
存款deposit
存料卡bincard
存入保证金guaranteedeposits&
marginsreceived
大量生产massproduction
会计(6)
代收款agentreceipt
代替品substitute
代用传票substitutevoucher
贷差creditbalance
贷方creditside
贷记[Cr.]credit
贷金loan
贷款资金loanfund
待遇不平unfairtreatment
待遇菲薄meagertreatment
待遇优厚goodtreatment
单式簿记single-entrybookkeeping
单位成本unitcost
单位会计unitaccounting
当票pawnticket
档案治理人archivist
到期负债maturedliabilities
到息日duedate
登记簿register
登帐toenteraccount;
topostaccount
会计(7)
抵销setoff;
tocancel
抵押证券collateralsecurities
底价bottomprice;
lowestprice
底薪basepay
地产收益estateincome;
landedpropertyincome
地点费localexpenditure
递延贷项目deferredcredititem
递延费用deferredexpense
递延资产deferredasset
垫款cashadvance
电子表格trialbalance
跌价depreciation
定额零用金imprestcash;
imprestfund
董事长费director'
sfee;
president'
sfee
动产moveables;
personalestate
冻结资产frozenassets
冻结资金blockedfund
独资soleproprietorship;
singleownership
短期债券short-termbond
对销帐户contraaccount;
offsetaccount
会计(8)
对帐单statementofaccount
多栏式columnarsystem
额外津贴extraallowance
额外收入extraneousincome
额外支出extraneousexpense
额外饷extraneoussalaries[formilitary]
二级单位secondaryunit
发料materialsissued
法定公积legalreserve
法定免税额statutorytax-freeallowance
房地产land&
buildingproperty;
realestate
房屋设备buildingequipment
房租津贴housingsubsidy
专门收入extraordinaryincome
专门支出extraordinaryexpenses
非税收入non-taxableincome
飞行加给flightsubsidy
废料scrap;
scrapmaterial
费用项目expenseitem
费用帐户expenseaccount
会计(9)
分步成本processcost
分公司往来branchofficeaccount
分栏分类帐tabulatedledger;
specialcolumnarjournal
分栏日记帐columnarjournal
分类classification
分类帐ledger
分类帐户ledgeraccount
分录torecord;
tojournalize
分配allocation
分批成本jobordercost
分期偿还amortization;
amortisation
分期注销费用amortization;
分摊成本apportionedcost
分预算sub-budget
辅帐簿auxiliaryaccountbook
辅助分类帐subsidiaryledger
辅助帐auxiliaryaccount
复利compoundinterest
复式簿记double-entrybookkeeping
复杂交易complexterms
会计(10)
负担obligation
负债及净值liabilities&
networth
负债总额totalliabilities
附表supportingstatement
附加费用additionalexpense
附属单位会计subsidiaryunitaccounting
附属机关subsidiaryagency
附息票cumcoupon
附那么bylaw
改建预备费propertyimprovementrevenue
概算budgetestimate
高利贷usury
各项费用generalexpenses
各项预备reserves
工厂factory
工厂会计factoryaccounting
工厂设备factoryequipment
工厂爱护费factorymaintenanceexpense
工时日报dailytimereport
工业会计industrialaccounting
会计(11)
工资表wagesheet;
payroll
工资单wagesheet;
工作底稿worksheet
工作日报dailyworkreport
公定利率bankrate
公费officialexpenses
公积金surplus
公布帐户openaccount
公库透支treasuryoverdraft
公款publicfunds
公用经费publicexpenditure
购货退出purchasereturns
购货退出簿purchasereturnsbook
购销表statementofsales&
purchase
购置费purchaseexpense
估量存货estimatedinventory
估价单appraisal;
estimate;
quotation
股东分类帐stockholderledger
股利dividend
固定成本fixedcost
会计(12)
固定负债fixedliabilities
固定证券fixedsecurities
固定资产fixedassets
治理费用administrativeexpense
广告费advertisingexpense
归款repayment
贵方受益余额balanceinyourfavour
滚存现金accumulatedcash
国家预算nationalbudget
国库法nationaltreasurylaws
过期overdue
过帐toenteraccount;
topostaccount
过帐依照basisofposting
核定预算finalbudget;
authorizedbudget
核对清单toverifyastatement
核对帐户tochecktheaccounts
合并运算表consolidatedstatement
合股会计partnershipaccounting
合股契约partnershipagreement
合伙partnership
会计(13)
横列toarrangehorizontally
红利bonus
后购先售法[LIFO]lastinfirstout
后进先出法[LIFO]lastinfirstout
坏料spoiledmaterial;
damagedmaterial
坏帐baddebt
坏帐缺失lossfrombaddebt
换新replacement;
trade-in
会计accounting
会计程序accountingprocedure
会计处长accountingdepartmentmanager
会计法lawofaccounting
会计规程accountingregulation
会计科目accounttitle;
accountitem
会计年度accountingyear;
fiscalyear
会计期间accountingperiod;
fiscalperiod
会计师charteredaccountant
会计学accounting
会计用语accountingterminology
会计员accountant
会计(14)
会计制度accountingsystem
会头originatorofaloanassociation
会友memberofaloanassociation
会员memberofaloanassociation
汇划帐remittanceaccount
汇总表summarystatement
婚丧补助marriage&
deathsubsidy
混合基础mixedbasis
混合交易complexterms
活动编号flexiblecode
伙食meals;
mess
基金fund
机器设备machineequipment
集体收益collectiverevenue
集体投资pool;
topool
寄销簿consignmentbook
计口授粮toissuefoodonration
记帐单位tally
记帐凭证用物tally
记帐员ledgerclerk
会计(15)
连续经营continuingoperation
家具装修furniture&
fixtures
加工成本conversioncost
加工费processingcharges;
handlingcharges
加工工资overtimewages;
overtimeearnings
加薪payraise
假预算estimatedbudget
间接材料indirectmaterials
间接人工indirectlabor
兼薪pluralsalaries[incomefrommorethanonejob]
减低工资tolowerwages
减价mark-down
奖金monetaryaward
交际费entertainmentexpense
交替成本alternativecost
交通费transportationexpenses
缴款通知paymentnotice
教育补助费educationsubsidy;
children'
seducationsubsidy
结平accountbalance
结数footing;
total
会计(16)
结算footing;
total
结帐toclosetheaccount
结帐分录closingentries
结帐日closingdate;
theendofaccountingperiod
结转tocarryforward;
tocarryover
解款单cashremittancenote
借差debitbalance
借贷法那么theprinciplesofdebit&
credit
借贷金loan
借贷转结carryingthedebitorcreditbalance
借方debitside
借户borrower
借据certificateofindebtedness
津贴subsidy
紧急救济金emergencyrelieffund
紧缩政策tightfiscalpolicy;
deflatedfiscalpolicy
进货簿purchasebook
进货分类帐purchaseledger
进口押汇inwarddocumentarybills
进销帐tradingaccounts
会计(17)
经常部门ordinarypart
经常费routineexpenditure
经费剩余residualfund
净差额netbalance
净价netprice
净损netloss
净支额netpayment
净重netweight
救济金alms;
charity
旧欠帐pastdue
眷属津贴dependents'
livelihoodsubsidy
决算finalstatement
决算表finalstatement
决算法finalfinancialstatement
决算书finalreport
军费militaryexpenditure
开办费organizationexpenses
开支expenses
科目编号accountcode;
accountnumber
科目符号accountitemsymbol
会计(18)
可靠帐reliableaccount
客户帐customer'
saccount;
customer'
saccounts
空行blankline
空页blankpage
扣除tosubtract;
todeduct
扣工资todeductwages
扣借支todeductaloan
库存表cashstatement
库存现金cashonhand
扩充预备reserveforexpansion
赖债repudiationofadebt
劳工成本laborcost
累积表accumulationschedule
累积盈余accumulatedsurplus
累计现金accumulatedcash
历年制calendaryearsystem
利息interest
利息收入interestearnings
利息帐户interestaccount
利益profit;
income
会计(19)
利益分配profit-sharing
联产品jointproduct
联产式co-production
联营pool;
连前累计accumulatedtotal
列单toitemize
临时部门non-recurrentpart
临时经费non-rec