关于会计的英文词汇文档格式.docx

1、编制预算 budget making; preparing a budget 变产缺失 loss on realization of assets 变动成本 variable cost 标价 bid price 标准成本 standard cost 拨定材料 appropriated material 拨款 appropriation; appropriation money会计 （3）补偿 reimbursement 补助金 grants-in-aid 不动产 real estate; immovable property 不敷用 inadequacy 不敷预算垫款 deficiency a

2、dvance; budgetary deficiency advance 不活动帐 inactive account; dormant account 不请假奖金 bonus for not taking a leave of absence 不适用的 obsolete 簿记 bookkeeping 簿记员 bookkeeper 材料分类帐 supplies ledger 材料治理费 material handling expenses 材料盘存 material inventory 财产分类帐 property ledger 财产价值增减表 schedule of increase & de

3、crease in property value 财产名目 inventory 财产帐 property account 财务报告 financial report; financial statement 财务收益 financial income 财务帐目 financial accounts会计 （4）残料价值 junk value 仓耗 shrinkage 仓库 warehouse 差额 balance 拆毁 demolition 产量 capacity 偿债基金收益 income from sinking fund 超出预算 to exceed the budget 成本 cost;

4、 basic cost 成本分类帐 cost ledger 成本会计 cost accounting 成本运算表 cost statement 承前页 brought forward b/f 承担押品 to take over securities 承销清单 consignment list 承销人 consignee 赤字 minus figure be in the red 冲帐 to reverse an entry 筹备费 organization expenses 出借人 lender会计 （5）出口押汇 outward documentary bills 出纳 cashier 除股

5、息 ex dividend; exemption from dividend 除息票 ex coupon 传票编号 voucher serial number 纯收益 net income; net profit 从价 ad valorem in proportion to the value 从属附表 auxiliary schedule 催收帐款 receivables on call 催债 to dun;存出保证金 guarantee deposits & margins paid 存放同业 due from banks 存货簿 stock book 存货跌价缺失 loss from r

6、educed price of stock 存货名目 inventory list 存积 stockpile 存款 deposit 存料卡 bin card 存入保证金 guarantee deposits & margins received 大量生产 mass production会计 （6）代收款 agent receipt 代替品 substitute 代用传票 substitute voucher 贷差 credit balance 贷方 credit side 贷记 Cr. credit 贷金 loan 贷款资金 loan fund 待遇不平 unfair treatment 待遇

7、菲薄 meager treatment 待遇优厚 good treatment 单式簿记 single-entry bookkeeping 单位成本 unit cost 单位会计 unit accounting 当票 pawn ticket 档案治理人 archivist 到期负债 matured liabilities 到息日 due date 登记簿 register 登帐 to enter account; to post account会计 （7）抵销 setoff; to cancel 抵押证券 collateral securities 底价 bottom price; lowes

8、t price 底薪 base pay 地产收益 estate income; landed property income 地点费 local expenditure 递延贷项目 deferred credit item 递延费用 deferred expense 递延资产 deferred asset 垫款 cash advance 电子表格 trial balance 跌价 depreciation 定额零用金 imprest cash; imprest fund 董事长费 directors fee; presidents fee 动产 moveables; personal esta

9、te 冻结资产 frozen assets 冻结资金 blocked fund 独资 sole proprietorship; single ownership 短期债券 short-term bond 对销帐户 contra account; offset account会计 （8）对帐单 statement of account 多栏式 columnar system 额外津贴 extra allowance 额外收入 extraneous income 额外支出 extraneous expense 额外饷 extraneous salaries for military 二级单位 se

10、condary unit 发料 materials issued 法定公积 legal reserve 法定免税额 statutory tax-free allowance 房地产 land & building property; real estate 房屋设备 building equipment 房租津贴 housing subsidy 专门收入 extraordinary income 专门支出 extraordinary expenses 非税收入 non-taxable income 飞行加给 flight subsidy 废料 scrap; scrap material 费用项

11、目 expense item 费用帐户 expense account会计 （9）分步成本 process cost 分公司往来 branch office account 分栏分类帐 tabulated ledger; special columnar journal 分栏日记帐 columnar journal 分类 classification 分类帐 ledger 分类帐户 ledger account 分录 to record; to journalize 分配 allocation 分批成本 job order cost 分期偿还 amortization; amortisatio

12、n 分期注销费用 amortization;分摊成本 apportioned cost 分预算 sub-budget 辅帐簿 auxiliary account book 辅助分类帐 subsidiary ledger 辅助帐 auxiliary account 复利 compound interest 复式簿记 double-entry bookkeeping 复杂交易 complex terms会计 （10）负担 obligation 负债及净值 liabilities & net worth 负债总额 total liabilities 附表 supporting statement 附

13、加费用 additional expense 附属单位会计 subsidiary unit accounting 附属机关 subsidiary agency 附息票 cum coupon 附那么 bylaw 改建预备费 property improvement revenue 概算 budget estimate 高利贷 usury 各项费用 general expenses 各项预备 reserves 工厂 factory 工厂会计 factory accounting 工厂设备 factory equipment 工厂爱护费 factory maintenance expense 工时日

14、报 daily time report 工业会计 industrial accounting会计 （11）工资表 wage sheet; payroll 工资单 wage sheet;工作底稿 work sheet 工作日报 daily work report 公定利率 bank rate 公费 official expenses 公积金 surplus 公布帐户 open account 公库透支 treasury overdraft 公款 public funds 公用经费 public expenditure 购货退出 purchase returns 购货退出簿 purchase re

15、turns book 购销表 statement of sales & purchase 购置费 purchase expense 估量存货 estimated inventory 估价单 appraisal; estimate; quotation 股东分类帐 stockholder ledger 股利 dividend 固定成本 fixed cost会计 （12）固定负债 fixed liabilities 固定证券 fixed securities 固定资产 fixed assets 治理费用 administrative expense 广告费 advertising expense

16、归款 repayment 贵方受益余额 balance in your favour 滚存现金 accumulated cash 国家预算 national budget 国库法 national treasury laws 过期 overdue 过帐 to enter account; to post account 过帐依照 basis of posting 核定预算 final budget; authorized budget 核对清单 to verify a statement 核对帐户 to check the accounts 合并运算表 consolidated stateme

17、nt 合股会计 partnership accounting 合股契约 partnership agreement 合伙 partnership会计 （13）横列 to arrange horizontally 红利 bonus 后购先售法 LIFO last in first out 后进先出法 LIFO last in first out 坏料 spoiled material; damaged material 坏帐 bad debt 坏帐缺失 loss from bad debt 换新 replacement; trade-in 会计 accounting 会计程序 accountin

18、g procedure 会计处长 accounting department manager 会计法 law of accounting 会计规程 accounting regulation 会计科目 account title; account item 会计年度 accounting year; fiscal year 会计期间 accounting period; fiscal period 会计师 chartered accountant 会计学 accounting 会计用语 accounting terminology 会计员 accountant会计 （14）会计制度 accou

19、nting system 会头 originator of a loan association 会友 member of a loan association 会员 member of a loan association 汇划帐 remittance account 汇总表 summary statement 婚丧补助 marriage & death subsidy 混合基础 mixed basis 混合交易 complex terms 活动编号 flexible code 伙食 meals; mess 基金 fund 机器设备 machine equipment 集体收益 collec

20、tive revenue 集体投资 pool; to pool 寄销簿 consignment book 计口授粮 to issue food on ration 记帐单位 tally 记帐凭证用物 tally 记帐员 ledger clerk会计 （15）连续经营 continuing operation 家具装修 furniture & fixtures 加工成本 conversion cost 加工费 processing charges; handling charges 加工工资 overtime wages; overtime earnings 加薪 pay raise 假预算 e

21、stimated budget 间接材料 indirect materials 间接人工 indirect labor 兼薪 plural salaries income from more than one job 减低工资 to lower wages 减价 mark-down 奖金 monetary award 交际费 entertainment expense 交替成本 alternative cost 交通费 transportation expenses 缴款通知 payment notice 教育补助费 education subsidy; childrens education

22、 subsidy 结平 account balance 结数 footing; total会计 （16）结算 footing; total 结帐 to close the account 结帐分录 closing entries 结帐日 closing date; the end of accounting period 结转 to carry forward; to carry over 解款单 cash remittance note 借差 debit balance 借贷法那么 the principles of debit & credit 借贷金 loan 借贷转结 carrying

23、 the debit or credit balance 借方 debit side 借户 borrower 借据 certificate of indebtedness 津贴 subsidy 紧急救济金 emergency relief fund 紧缩政策 tight fiscal policy; deflated fiscal policy 进货簿 purchase book 进货分类帐 purchase ledger 进口押汇 inward documentary bills 进销帐 trading accounts会计 （17）经常部门 ordinary part 经常费 routin

24、e expenditure 经费剩余 residual fund 净差额 net balance 净价 net price 净损 net loss 净支额 net payment 净重 net weight 救济金 alms; charity 旧欠帐 past due 眷属津贴 dependents livelihood subsidy 决算 final statement 决算表 final statement 决算法 final financial statement 决算书 final report 军费 military expenditure 开办费 organization exp

25、enses 开支 expenses 科目编号 account code; account number 科目符号 account item symbol会计 （18）可靠帐 reliable account 客户帐 customers account; customers accounts 空行 blank line 空页 blank page 扣除 to subtract; to deduct 扣工资 to deduct wages 扣借支 to deduct a loan 库存表 cash statement 库存现金 cash on hand 扩充预备 reserve for expan

26、sion 赖债 repudiation of a debt 劳工成本 labor cost 累积表 accumulation schedule 累积盈余 accumulated surplus 累计现金 accumulated cash 历年制 calendar year system 利息 interest 利息收入 interest earnings 利息帐户 interest account 利益 profit; income会计 （19）利益分配 profit-sharing 联产品 joint product 联产式 co-production 联营 pool;连前累计 accumulated total 列单 to itemize 临时部门 non-recurrent part 临时经费 non-rec