1、會(huì)計(jì)詞匯中英文對(duì)照表 acceptance 承兌 account 賬戶 accountant 會(huì)計(jì)員 accounting 會(huì)計(jì) accounting system 會(huì)計(jì)制度 accounts payable 應(yīng)付賬款 accounts receivable 應(yīng)收賬款 accumulated profits累積利益adjusting entry調(diào)整記錄adjustment 調(diào)整 administration expense管理費(fèi)用advances 預(yù)付 advertising expense 廣告費(fèi) agency 代理 agent 代理人 agreement 契約 allotments 分配數(shù)

2、 allowance 津貼 amalgamation 合并 amortization 攤銷amortized cost 應(yīng)攤成本annuities 年金applied cost 已分配成本 applied expense 已分配費(fèi)用 applied manufacturing expense己分配制造費(fèi)用apportioned charge 攤派費(fèi)用 appreciation 漲價(jià)article of association 公司章程 assessment 課稅 assets 資產(chǎn) attorney fee 律師費(fèi) audit 審計(jì) auditor 審計(jì)員 average 平均數(shù) averag

3、e cost 平均成本bad debt 壞賬 balance 余額 balance sheet 資產(chǎn)負(fù)債表 bank account 銀行賬戶 bank balance 銀行結(jié)存 bank charge 銀行手續(xù)費(fèi)bank deposit 銀行存款bank discount 銀行貼現(xiàn)bank draft 銀行匯票 bank loan 銀行借款 bank overdraft 銀行透支 bankers acceptance 銀行承兌 bankruptcy 破產(chǎn) bearer 持票人 beneficiary 受益人 bequest 遺產(chǎn) bill 票據(jù) bill of exchange 匯票 bil

4、l of lading 提單 bills discounted貼現(xiàn)票據(jù)bills payable 應(yīng)付票據(jù) bills receivable應(yīng)收票據(jù)支店往來賬戶board of directors 董事會(huì) bonds 債券 bonus 紅利 book value 賬面價(jià)值 bookkeeper 簿記員 bookkeeping 簿記 branch office general ledgerbroker 經(jīng)紀(jì)人brought down 接前brought forward 接上頁(yè)budget 預(yù)算by-product 副產(chǎn)品by-product sales 副產(chǎn)品銷售capital 股本capita

5、l income 資本收益capital outlay 資本支出capital stock 股本capital stock certificate 股票carried down 移后carried forward 移下頁(yè)cash 現(xiàn)金cash account 現(xiàn)金賬戶cash in bank 存銀行現(xiàn)金cash on delivery 交貨收款cash on hand 庫(kù)存現(xiàn)金cash payment 現(xiàn)金支付cash purchase 現(xiàn)購(gòu)cash sale 現(xiàn)沽cashier 出納員cashiers check 本票certificate of deposit存款單折借據(jù)會(huì)計(jì)師certif

6、icate of indebtedness certified check 保付支票certified public accountant charges 費(fèi)用charge for remittances 匯水手續(xù)費(fèi) charter 營(yíng)業(yè)執(zhí)照chartered accountant 會(huì)計(jì)師 chattles 動(dòng)產(chǎn)check 支票checkbook stub 支票存根 closed account 己結(jié)清賬戶 closing 結(jié)算closing entries 結(jié)賬紀(jì)錄closing stock 期末存貨 closing the book 結(jié)賬 columnar journal 多欄日記賬 co

7、mbination 聯(lián)合 commission 傭金commodity 商品 common stock 普通股company 公司 compensation 賠償 compound interest 復(fù)利 consignee 承銷人 consignment 寄銷 consignor 寄銷人 consolidated balance sheet 合并資產(chǎn)負(fù)債表 consolidated profit and loss account合并損益表consolidation 合并 construction cost營(yíng)建成本construction revenue 營(yíng)建收入 contract 合同 co

8、ntrol account 統(tǒng)制賬戶 copyright 版權(quán) corporation 公司 cost 成本 cost accounting 成本會(huì)計(jì) cost of labour 勞工成本 cost of production 生產(chǎn)成本 cost of manufacture 制造成本cost of sales銷貨成本cost price 成本價(jià)格credit 貸方credit note 收款通知單creditor 債權(quán)人crossed check 橫線支票 current account 往來活期賬戶 current asset 流動(dòng)資產(chǎn) current liability 流動(dòng)負(fù)債 cu

9、rrent profit and loss 本期損益debit 借方debt 債務(wù)debtor 債務(wù)人deed 契據(jù)deferred assets 遞延資產(chǎn)deferred liabilities 遞延負(fù)債 delivery 交貨delivery expense 送貨費(fèi)delivery order 出貨單 demand draft 即期匯票 demand note 即期票據(jù) demurrage charge 延期費(fèi)deposit 存款 deposit slip存款單depreciation 折舊 direct cost 直接成本 direct labour 直接人工 director 董事 d

10、iscount 折扣 discount on purchase 進(jìn)貨折扣 discount on sale 銷貨折扣 dishonoured check 退票 dissolution 解散 dividend 股利 dividend payable 應(yīng)付股利 documentary bill 押匯匯票 documents 單據(jù) double entry bookkeeping 復(fù)式簿記 draft 匯票 drawee 付款人 drawer 出票人 drawing 提款 duplicate 副本 duties and taxes 稅捐earnings 業(yè)務(wù)收益 endorser 背書人 enter

11、tainment 交際費(fèi) enterprise 企業(yè) equipment 設(shè)備 estate 財(cái)產(chǎn) estimated cost 估計(jì)成本 estimates 概算 exchange 兌換 exchange loss 兌換損失 expenditure 經(jīng)費(fèi) expense 費(fèi)用 extension 延期 face value 票面價(jià)值 factor 代理商 fair value 公平價(jià)值 financial statement 財(cái)務(wù)報(bào)表 financial year 財(cái)政年度 finished goods 制成品 finished parts 制成零件9/ 18fixed asset 固定資產(chǎn)

12、fixed cost 固定成本fixed deposit 定期存款fixed expense 固定費(fèi)用foreman 工頭franchise 專營(yíng)權(quán) freight 運(yùn)費(fèi) funds 資金 furniture and fixture家俬及器具gain 利益general expense 總務(wù)費(fèi)用general ledger 總分類賬goods 貨物goods in transit在運(yùn)貨物goodwill 商譽(yù)government bonds政府債券gross profit毛利guarantee 保證guarantor 保證人idle time 停工時(shí)間import duty 進(jìn)口稅income

13、 收入income tax 所得稅income from joint venture合營(yíng)收益income from sale of assets出售資產(chǎn)收入indirect cost間接成本indirect expense 間接費(fèi)用 indirect labour間接人工indorsement 背書 installment 分期付款 insurance 保險(xiǎn) intangible asset 無(wú)形資產(chǎn) interest 利息 interest rate 利率 interest received 利息收入 inter office account 內(nèi)部往來 intrinsic value 內(nèi)在價(jià)

14、值 inventory 存貨 investment 投資 investment income 投資收益 invoice 發(fā)票item 項(xiàng)目 job 工作job cost 工程成本 joint venture 短期合伙 journal 日記賬labour 人工labour cost 人工成本 land 土地 lease 租約 leasehold 租約 ledger 分類賬 legal expense 律師費(fèi) letter of credit 信用狀 liability 負(fù)債 limited company 有限公司 limited liability有限負(fù)債limited partnership

15、有限合伙liquidation 清盤 loan 借款long term liability 長(zhǎng)期負(fù)債 loss 損失loss on exchange 兌換損失machinery equipment 機(jī)器設(shè)備 manufacturing expense 制造費(fèi)用 manufacturing cost 制造成本 market price 市價(jià) materials 原村料 material requisition領(lǐng)料單medical fee 醫(yī)藥費(fèi) merchandise 商品 miscellaneous expense 雜項(xiàng)費(fèi)用 mortgage 抵押 mortgagor 抵押人 mortgage

16、e 承押人 movable property 動(dòng)產(chǎn)net amount凈額net asset資產(chǎn)凈額net income凈收入net loss 凈虧損net profit純利net value凈值notes 票據(jù)notes payable 應(yīng)付票據(jù) notes receivable 應(yīng)收票據(jù)opening stock 期初存貨 operating expense 營(yíng)業(yè)費(fèi)用 order 訂單 organization expense 開辦費(fèi) original document 原始單據(jù) outlay 支出 output 產(chǎn)量 overdraft 透支 opening stock 期初存貨 ope

17、rating expense 營(yíng)業(yè)費(fèi)用 order 訂單 organization expense 開辦費(fèi) original document 原始單據(jù) outlay 支出 output 產(chǎn)量 overdraft 透支prepaid expense 預(yù)付費(fèi)用quotation 報(bào)價(jià)rate 比率 raw material 原料 rebate 回扣 receipt 收據(jù) receivable 應(yīng)收款 recoup 補(bǔ)償 redemption 償還 refund 退款 remittance 匯款 rent 租金 repair 修理費(fèi) reserve 準(zhǔn)備 residual value 剩余價(jià)值 r

18、etailer 零售商 returns 退貨 revenue 收入 salary 薪金 sales 銷貨 sale return 銷貨退回sale discount 銷貨折扣 salvage 殘值 sample fee 樣品 scrap 廢料 scrap value 殘余價(jià)值 securities 證券 security 抵押品 selling commission 銷貨傭金 selling expense 銷貨費(fèi)用 selling price 售價(jià) share capital 股份 share certificate股票shareholder 股東 short term loan 短期借款 sole proprietorship 獨(dú)資 spare parts 配件 standard cost 標(biāo)準(zhǔn)成本 stock 存貨 stocktake 盤點(diǎn) stock sheet 存貨表 subsidies 補(bǔ)助金 sundry expense 雜項(xiàng)費(fèi)用supporting