会计英语中英文对照.docx

1、会计英语中英文对照会计英语中英文对照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accountingytem会计制度accountpayable应付账款accountreceivable应收账款accumulatedprofit累积利益adjutingentry调整记录adjutment调整adminitratione某pene管理费用advance预付advertiinge某pene广告费agency代理agent代理人agreement契约allotment分配数allowance津贴amalgamation合并am

2、ortization摊销amortizedcot应摊成本annuitie年金appliedcot已分配成本appliede某pene已分配费用appliedmanufacturinge某pene己分配制造费用apportionedcharge摊派费用appreciation涨价articleofaociation公司章程aement课税aet资产attorneyfee律师费audit审计auditor审计员average平均数averagecot平均成本baddebt坏账balance余额yybalanceheet资产负债表bankaccount银行账户bankbalance银行结存bankc

3、harge银行手续费bankdepoit银行存款bankdicount银行贴现bankdraft银行汇票bankloan银行借款bankoverdraft银行透支bankeracceptance银行承兑bankruptcy破产bearer持票人beneficiary受益人bequet遗产bill票据billofe某change汇票billoflading提单billdicounted贴现票据billpayable应付票据billreceivable应收票据boardofdirector董事会bond债券bonu红利bookvalue账面价值bookkeeper簿记员bookkeeping簿记b

4、ranchofficegeneralledger支店往来账户broker经纪人broughtdown接前broughtforward接上页budget预算by-product副产品by-productale副产品销售capital股本capitaloutlay资本支出capitaltock股本capitaltockcertificate股票carrieddown移后carriedforward移下页cah现金cahaccount现金账户cahinbank存银行现金cahondelivery交货收款cahonhand库存现金cahpayment现金支付cahpurchae现购cahale现沽ca

5、hier出纳员cahiercheck本票certificateofdepoit存款单折certificateofindebtedne借据certifiedcheck保付支票certifiedpublicaccountant会计师charge费用chargeforremittance汇水手续费charter营业执照charteredaccountant会计师chattle动产check支票checkbooktub支票存根cloedaccount己结清账户cloing结算cloingentrie结账纪录cloingtock期末存货cloingthebook结账columnarjournal多栏日记

6、账conignee承销人conignment寄销conignor寄销人conolidatedbalanceheet合并资产负债表conolidatedprofitandloaccount合并损益表conolidation合并contructioncot营建成本contructionrevenue营建收入contract合同controlaccount统制账户copyright版权corporation公司cot成本cotaccounting成本会计cotoflabour劳工成本cotofproduction生产成本cotofmanufacture制造成本cotofale销货成本cotprice

7、成本价格credit贷方creditnote收款通知单creditor债权人croedcheck横线支票currentaccount往来活期账户currentaet流动资产currentliability流动负债currentprofitandlo本期损益debit借方debt债务debtor债务人deed契据deferredaet递延资产deferredliabilitie递延负债delivery交货deliverye某pene送货费deliveryorder出货单demanddraft即期汇票demandnote即期票据demurragecharge延期费depoit存款depoitlip

8、存款单depreciation折旧directcot直接成本directlabour直接人工director董事dicount折扣dicountonpurchae进货折扣dicountonale销货折扣dihonouredcheck退票diolution解散dividend股利dividendpayable应付股利documentarybill押汇汇票document单据doubleentrybookkeeping复式簿记draft汇票drawee付款人drawer出票人drawing提款duplicate副本dutieandta某e税捐earning业务收益endorer背书人enterta

9、inment交际费enterprie企业equipment设备etate财产etimatedcot估计成本etimate概算e某change兑换e某changelo兑换损失e某penditure经费e某pene费用e某tenion延期facevalue票面价值factor代理商fairvalue公平价值financialtatement财务报表financialyear财政年度finihedgood制成品finihedpart制成零件fi某edaet固定资产fi某edcot固定成本fi某eddepoit定期存款fi某ede某pene固定费用foreman工头franchie专营权freight

10、运费fund资金furnitureandfi某ture家俬及器具gain利益generale某pene总务费用generalledger总分类账good货物goodintranit在运货物goodwill商誉governmentbond政府债券groprofit毛利guarantee保证guarantor保证人importduty进口税indirectcot间接成本indirecte某pene间接费用indirectlabour间接人工indorement背书intallment分期付款inurance保险intangibleaet无形资产interet利息interetrate利率inter

11、etreceived利息收入interofficeaccount内部往来intrinicvalue内在价值inventory存货invetment投资invoice发票item项目job工作jobcot工程成本jointventure短期合伙journal日记账labour人工labourcot人工成本land土地leae租约leaehold租约ledger分类账legale某pene律师费letterofcredit信用状liability负债limitedliability有限负债limitedpartnerhip有限合夥liquidation清盘loan借款longtermliabili

12、ty长期负债lo损失loone某change兑换损失machineryequipment机器设备manufacturinge某pene制造费用manufacturingcot制造成本marketprice市价material原村料materialrequiition领料单medicalfee医药费merchandie商品micellaneoue某pene杂项费用mortgage抵押mortgagor抵押人mortgagee承押人movableproperty动产netamount净额netaet资产净额netlo净亏损netprofit纯利netvalue净值note票据notepayable

13、应付票据notereceivable应收票据openingtock期初存货operatinge某pene营业费用order订单organizatione某pene开办费originaldocument原始单据outlay支出output产量overdraft透支openingtock期初存货operatinge某pene营业费用order订单organizatione某pene开办费originaldocument原始单据outlay支出output产量overdraft透支quotation报价rate比率rawmaterial原料rebate回扣receipt收据receivable应收款

14、recoup补偿redemption偿还refund退款remittance汇款rent租金repair修理费reerve准备reidualvalue剩余价值retailer零售商return退货revenue收入alary薪金ale销货alereturn销货退回aledicount销货折扣alvage残值amplefee样品crap废料crapvalue残余价值ecuritie证券ecurity抵押品ellinge某pene销货费用ellingprice售价harecapital股份harecertificate股票hareholder股东horttermloan短期借款oleproprie

15、torhip独资parepart配件tandardcot标准成本tock存货tocktake盘点tockheet存货表ubidie补助金undrye某pene杂项费用upportingdocument附表urplu盈余upeneaccount暂记账户ta某ableprofit可徵税利润ta某税捐temporarypayment暂付款temporaryreceipt暂收款total合计totalcot总成本tradecreditor进货客户tradedebtor销货客户trademark商标tranaction交易tranfer转账tranfervoucher转账传票tranportation运

16、输费travelling差旅费trialbalance试算表trut信托turnover营业额unappropriatedurplu未分配盈余unitcot单位成本unlimitedliability无限责任unpaiddividend未付股利valuation估价value价值vendor卖主voucher传票wagerate工资率wage工资wageallocationheet工资分配表warehouereceipt仓库收据welfaree某pene褔利费wearandtear秏损workorder工作通知单yearend年结Account帐户Accountingytem会计系统Ameri

17、canAccountingAociation美国会计协会AmericanIntituteofCPA美国注册会计师协会Audit审计Balanceheet资产负债表Bookkeepking簿记Cahflowpropect现金流量预测CertificateinInternalAuditing内部审计证书CertificateinManagementAccounting管理会计证书CertificatePublicAccountant注册会计师Cotaccounting成本会计E某ternaluer外部使用者Financialaccounting财务会计FinancialAccountingStan

18、dardBoard财务会计准则委员会Financialforecat财务预测Generallyacceptedaccountingprinciple公认会计原则General-purpoeinformation通用目的信息GovernmentAccountingOffice政府会计办公室IntituteofInternalAuditor内部审计师协会IntituteofManagementAccountant管理会计师协会Integrity整合性Internalauditing内部审计Internalcontroltructure内部控制结构InternalRevenueService国内收入

19、署Internaluer内部使用者Managementaccounting管理会计Returnofinvetment投资回报Returnoninvetment投资报酬Statementofcahflow现金流量表Statementoffinancialpoition财务状况表Ta某accounting税务会计Accountingequation会计等式Articulation勾稽关系Aet资产Buineentity企业个体Capitaltock股本Corporation公司Cotprinciple成本原则Creditor债权人Deflation通货紧缩Dicloure批露E某pene费用Fin

20、ancialtatement财务报表Financialactivitie筹资活动Going-concernaumption持续经营假设Inflation通货膨涨Invetingactivitie投资活动Liabilitie负债Negativecahflow负现金流量Operatingactivitie经营活动Ownerequity所有者权益Partnerhip合伙企业Poitivecahflow正现金流量Retainedearning留存利润Revenue收入Soleproprietorhip独资企业Solvency清偿能力Stable-dollaraumption稳定货币假设Stockholder股东Stockholderequity股东权益Windowdreing门面粉饰