商务英语之会计英语汇总

商务英语之会计英语汇总acceptance承兑Account账户accountant会计员accounting会计accountingequation会计等式accountingsystem会计制度accountspayable应付账款accountsreceivable应收账款accumulatedprofits累积利益adjustingentry调整记录adjustment调整administrationexpense管理费用advances预付advertisingexpense广告费agency代理agent代理人agreement契约allotments分配数allowance津贴amalgamation合并AmericanAccountingAssociation美国会计协会AmericanInstituteofCPAs美国注册会计师协会amortization摊销amortizedcost应摊成本annuities年金appliedcost已分配成本appliedexpense已分配费用appliedmanufacturingexpense己分配制造费用apportionedcharge摊派费用appreciation涨价articleofassociation公司章程articulation勾稽关系assessment课税assets资产attorneyfee律师费audit审计auditor审计员average平均数averagecost平均成本baddebt坏账balance余额balancesheet资产负债表bankaccount银行账户bankbalance银行结存bankcharge银行手续费bankdeposit银行存款bankdiscount银行贴现bankdraft银行汇票bankloan银行借款bankoverdraft银行透支bankersacceptance银行承兑bankruptcy破产bearer持票人beneficiary受益人bequest遗产bill票据billofexchange汇票billoflading提单billsdiscounted贴现票据billspayable应付票据billsreceivable应收票据boardofdirectors董事会bonds债券bonus红利bookvalue账面价值bookkeeper簿记员bookkeeping簿记branchofficegeneralledger支店往来账户broker经纪人broughtdown接前broughtforward接上页budget预算businessentity企业个体by-product副产品by-productsales副产品销售capital股本capitalincome资本收益capitaloutlay资本支出capitalstock股本capitalstockcertificate股票carrieddown移后carriedforward移下页cash现金cashaccount现金账户Cashflowprospects现金流量预测cashinbank存银行现金cashondelivery交货收款cashonhand库存现金cashpayment现金支付cashpurchase现购cashsale现沽cashier出纳员cashierscheck本票CertificateinInternalAuditing内部审计证书CertificateinManagementAccounting管理会计证书certificateofdeposit存款单折certificateofindebtedness借据CertificatePublicAccountant注册会计师certifiedcheck保付支票certifiedpublicaccountant会计师charges费用chargeforremittances汇款手续费charter营业执照charteredaccountant会计师chattels动产check支票checkbookstub支票存根closedaccount己结清账户closing结算closingentries结账纪录closingstock期末存货closingthebook结账columnarjournal多栏日记账combination联合commission佣金commodity商品commonstock普通股company公司compensation赔偿compoundinterest复利consignee承销人consignment寄销consignor寄销人consolidatedbalancesheet合并资产负债表consolidatedprofitandlossaccount合并损益表consolidation合并constructioncost营建成本constructionrevenue营建收入contract合同controlaccount统制账户copyright版权corporation公司cost成本costaccounting成本会计costoflabour劳工成本costofproduction生产成本costofmanufacture制造成本costofsales销货成本costprice成本价格costprinciple成本原则credit贷方creditnote收款通知单creditor债权人crossedcheck横线支票currentaccount往来活期账户currentasset流动资产currentliability流动负债currentprofitandloss本期损益debit借方debt债务debtor债务人deed契据deferredassets递延资产deferredliabilities递延负债deflation通货紧缩delivery交货deliveryexpense送货费deliveryorder出货单demanddraft即期汇票demandnote即期票据demurragecharge延期费deposit存款depositslip存款单depreciation折旧directcost直接成本directlabour直接人工director董事disclosure批露discount折扣discountonpurchase进货折扣discountonsale销货折扣dishonouredcheck退票dissolution解散dividend股利dividendpayable应付股利documentarybill押汇汇票documents单据doubleentrybookkeeping复式簿记draft汇票drawee付款人drawer出票人drawing提款duplicate副本dutiesandtaxes税捐earnings业务收益endorser背书人entertainment交际费enterprise企业equipment设备estate财产estimatedcost估计成本estimates概算exchange兑换exchangeloss兑换损失expenditure经费expense费用extension延期externalusers外部使用者facevalue票面价值factor代理商fairvalue公平价值financialaccounting财务会计FinancialAccountingStandardsBoard财务会计准则委员会financialactivities筹资活动financialforecast财务预测financialstatement财务报表financialyear财政年度finishedgoods制成品finishedparts制成零件fixedasset固定资产fixedcost固定成本fixeddeposit定期存款fixedexpense固定费用foreman工头franchise专营权freight运费funds资金furnitureandfixture家俬及器具gain利益generalexpense总务费用generalledger总分类账general-purposeinformation通用目的信息generallyacceptedaccountingprinciples公认会计原则going-concernassumption持续经营假设goods货物goodsintransit在运货物goodwill商誉GovernmentAccountingOffice政府会计办公室governmentbonds政府债券grossprofit毛利guarantee保证guarantor保证人idletime停工时间importduty进口税income收入incomefromjointventure合营收益incomefromsaleofassets出售资产收入incomestatement损益表incometax所得税indirectcost间接成本indirectexpense间接费用indirectlabour间接人工indorsement背书Inflation通货膨涨installment分期付款InstituteofInternalAuditors内部审计师协会InstituteofManagementAccountants管理会计师协会insurance保险intangibleasset无形资产integrity整合性interofficeaccount内部往来interest利息interestrate利率interestreceived利息收入Internalauditing内部审计Internalcontrolstructure内部控制结构internalRevenueService国内收入署Internalusers内部使用者intrinsicvalue内在价值inventory存货Investingactivities投资活动investment投资investmentincome投资收益invoice发票item项目job工作jobcost工程成本jointventure短期合伙journal日记账labour人工labourcost人工成本land土地lease租约leasehold租约ledger分类账legalexpense律师费letterofcredit信用状liability负债limitedcompany有限公司limitedliability有限负债limitedpartnership有限合伙liquidation清盘loan借款longtermliability长期负债loss损失lossonexchange兑换损失machineryequipment机器设备managementaccounting管理会计manufacturingexpense制造费用manufacturingcost制造成本marketprice市价materials原村料materialrequisition领料单medicalfee医药费merchandise商品miscellaneousexpense杂项费用mortgage抵押mortgagor抵押人mortgagee承押人movableproperty动产negativecashflow负现金流量netamount净额netasset资产净额netincome净收入netloss净亏损netprofit纯利netvalue净值notes票据notespayable应付票据notesreceivable应收票据openingstock期初存货operatingexpense营业费用order订单organizationexpense开办费originaldocument原始单据outlay支出output产量overdraft透支openingstock期初存货opera