1、acceptance 承兌account 賬戶accountant 會計員accounting 會計accountingsystem 會計制度accountspayable 應付賬款accountsreceivable 應收賬款accumulatedprofits 累積禾 1益adjustingentry 調整記錄adjustment 調整administrationexpense 管理費用advances 預付advertisingexpense 廣告費agency 代理agent 代理人agreement 契約allotments 分配數allowance 津貝占amalgamation

2、合并amortization 攤銷amortizedcost 應攤成本annuities 年金appliedcost 已分配成本appliedexpense 已分酉已費用appliedmanufacturingexpense 己分配制造費用apportionedcharge 攤派費用appreciation 漲價articleofassociation 公司章程assessment 課稅assets 資產attorneyfee 律師費audit 審計auditor 審計員average 平均數averagecost 平均成本baddebt 壞賬balance 余額balancesheet 資產

3、負債表bankaccount 專艮行賬戶bankbalance 銀行結存bankcharge 專艮行手續費bankdeposit銀行存款bankdiscount 銀行貝占現bankdraft 銀行匯票bankloan 銀行借款bankoverdraft 專艮行透支bankersacceptance銀行承兌bankruptcy 破產bearer 持票人beneficiary 受益人bequest 遺產bill 票據billofexchange匯票billoflading 提單billsdiscounted 貼現票據billspayable 應付票據billsreceivable 應收票據boar

4、dofdirectors 董事會bonds 債券bonus 紅利bookvalue 賬面價值bookkeeper 簿記員bookkeeping 簿記branchofficegeneralledger 支店往來賬戶broker 經紀人broughtdown 接前broughtforward 接上頁budget 預算by-product 副產品by-productsales 副產品銷售capital 股本capitalincome 資本收益capitaloutlay 資本支出capitalstock 股本capitalstockcertificate 股票carrieddown 移后carried

5、forward 移下頁cash 現金cashaccount 現金賬戶cashinbank 存銀行現金cashondelivery 交貨收款cashonhand 庫存現金cashpayment 現金支付cashpurchase 現購cashsale 現沽cashier 出納員cashierscheck 本票certificateofdeposit 存款單折certificateofindebtednesscertifiedcheck 保付支票certifiedpublicaccountant 會計師charges 費用chargeforremittances?匚水手續費charter 營業執照c

6、harteredaccountant 會計師chatties 動產check 支票checkbookstub 支票存根closedaccount 己結清賬戶closing 結算closingentries 結賬紀錄closingstock 期末存貨closingthebook 結賬columnarjournal 多欄日記賬combination 聯合commission 傭金commodity 商品commonstock 普通股借據company 公司compensation 賠償compoundinterest 復利 Jconsignee 承銷人consignment 寄銷consignor

7、 寄銷人consolidatedbalancesheet 合并資產負債表consolidatedprofitandlossaccount 合并損益表consolidation 合并constructioncost 營建成本constructionrevenue 營建收入contract 合同controlaccount 統制賬戶copyright 版權corporation 公司cost 成本costaccounting 成本會計costoflabour 勞工成本costofproduction 生產成本costofmanufacture 制造成本costofsales 銷貨成本costpri

8、ce 成本價格credit 貸方creditnote 收款通知單creditor 債權人crossedcheck 橫線支票currentaccount 往來活期賬戶currentasset 流動資產currentliability 流動負債currentprofitandloss 本期損益debit 借方debt 債務debtor 債務人deed 契據deferredassets 遞延資產deferredliabilities 遞延負債delivery 交貨deliveryexpense 送貨費deliveryorder 出貨單demanddraft 即期匯票demandnote 即期票據de

9、murragecharge 延期費deposit 存款depositslip 存款單depreciation 折舊directcost 直接成本directlabour 直接人工director 董事discount 折扣discountonpurchase 進貨折扣discountonsale 銷貨折扣dishonouredcheck 退票dissolution 解散dividend 股利dividendpayable 應付股禾documentarybill 押匯匯票documents 單據doubleentrybookkeeping 復式簿記draft 匯票drawee 付款人drawer

10、 出票人drawing 提款duplicate 副本dutiesandtaxes 稅捐earnings 業務收益endorser 背書人entertainment 交際費enterprise 企業equipment 設備estate 財產estimatedcost 估計成本estimates 概算exchange 兌換exchangeloss 兌換損失expenditure 經費expense 費用extension 延期facevalue 票面價值factor 代理商fairvalue 公平價值financialstatement 貝才務報表financialyear 貝才政年度finish

11、edgoods 制成品finishedparts 制成零件fixedasset 固定資產fixedcost 固定成本fixeddeposit 定期存款fixedexpense 固定費用foreman 工頭franchise 專營權freight 運費funds 資金furnitureandfixture 家例及器具gain 禾 U 益generalexpense 總務費用generalledger 總分類賬goods 貨物goodsintransit 在運貨物goodwill 商譽governmentbonds 政府債券grossprofit 毛禾 1Jguarantee 保證guaranto

12、r 保證人idletime 停工時間importduty 進口稅income 收入incometax 所得稅incomefromjointventure 合營收益incomefromsaleofassets 出售資產收入indirectcost 間接成本indirectexpense 間接費用indirectlabour間接人工indorsement 背書installment 分期付款insurance 保險intangibleasset 無形資產interest 禾 1息interestrate 利率interestreceived 禾 1息收入interofficeaccount 內部往

13、來intrinsicvalue 內在價值inventory 存貨investment 投資investmentincome 投資收益invoice 發票item 項目job 工作jobcost 工程成本jointventure 短期合伙journal 日記賬labour 人工labourcost 人工成本land 土地lease 租約easehold 租約ledger 分類賬legalexpense 律師費letterofcredit 信用狀liability 負債limitedcompany 有限公司limitedliability 有限負債limitedpartnership 有限合夥li

14、quidation 清盤loan 借款longtermliability 長期負債loss 損失lossonexchange 兌換損失machineryequipment 機器設備manufacturingexpense 制造費用manufacturingcost 制造成本marketprice 市價materials 原村料materialrequisition 領料單medicalfee 醫藥費merchandise 商品miscellaneousexpense 雜項費用mortgage 抵押mortgagor 抵押人mortgagee 承押人 movableproperty 動產 net

15、amount 凈額 netasset 資產凈額netincome 凈收入 netloss 凈虧損netprofit 純禾 1Jnetvalue 凈值notes 票據notespayable 應付票據notesreceivable 應收票據openingstock 期初存貨operatingexpense 營業費用order 訂單organizationexpense 開辦費originaldocument 原始單據outlay 支出 output 產量 overdraft 透支openingstock 期初存貨operatingexpense 營業費用order 訂單organizatione

16、xpense 開辦費originaldocument 原始單據outlay 支出output 產量overdraft 透支quotation 報價rate 比率rawmaterial 原料rebate 回扣receipt 收據receivable 應收款recoup 補償redemption 償還refund 退款remittance 匯款rent 租金repair 修理費reserve 準備residualvalue 剩余價值retailer 零售商returns 退貨revenue 收入salary 薪金sales 銷貨salereturn 銷貨退回salediscount 銷貨折扣sal

17、vage 殘值samplefee 樣品scrap 廢料scrapvalue 殘余價值securities 證券security 抵押品sellingcommission 銷貨傭金sellingexpense 銷貨費用sellingprice 售價sharecapital 股份sharecertificate 股票shareholder 股東shorttermloan 短期借款soleproprietorship 獨資spareparts 酉己件standardcost 標準成本stock 存貨stocktake 盤點stocksheet 存貨表subsidies 補助金sundryexpens

18、e 雜項費用supportingdocument 附表surplus 盈余suspenseaccount 暫記賬戶taxableprofit 可徵稅利潤tax 稅捐temporarypayment 暫付款temporaryreceipt 暫收款timedeposit 定期存款total 合計totalcost 總成本tradecreditor 進貨客戶tradedebtor 銷貨客戶trademark 商標transaction 交易transfer 轉賬transfervoucher 轉賬傳票transportation 運輸費travelling 差旅費trialbalance 試算表tr

19、ust 信托turnover 營業額unappropriatedsurplus 未分酉已盈余unitcost 單位成本unlimitedcompany 無限公司unlimitedliability 無限責任unpaiddividend 未付股禾valuation 估價value 價值vendor 賣主voucher 傳票wagerate 工資率wage 工資wageallocationsheet 工資分酉已表warehousereceipt 倉庫收據welfareexpense 福禾費wearandtear 耗損workorder 工作通知單yearend 年結Account 帳戶Accoun

20、tingsystem 會計系統AmericanAccountingAssociation 美國會計協會AmericanInstituteofCPAs 美國注冊會計師協會Audit 審計Balancesheet 資產負債表Bookkeepking 簿記Cashflowprospects 現金流量預測CertificateinInternalAuditing 內部審計證書CertificateinManagementAccounting 管理會計證書CertificatePublicAccountant 注冊會計師Costaccounting 成本會計Externalusers 外部使用者Fina

21、ncialaccounting 貝才務會計FinancialAccountingStandardsBoard 財務會計準則委員會Financialforecast 財務預測Generallyacceptedaccountingprinciples 公認會計原貝 UGeneral-purposeinformation 通用目的信息GovernmentAccountingOffice 政府會計辦公室Incomestatement 損益表InstituteofInternalAuditorsInstituteofManagementAccountants 管理會計師協會Integrity 整合性內部

22、審計師協會Internalauditing 內部審計Internalcontrolstructure 內部控制結構InternalRevenueService 國內收入署Internalusers 內部使用者Managementaccounting 管理會計Returnofinvestment 投資回報Returnoninvestment 投資報酬SecuritiesandExchangeCommission 證券交易委員會Statementofcashflow 現金流量表Statementoffinancialposition 貝才務狀況表Taxaccounting 稅務會計Accounti

23、ngequation 會計等式Articulation 勾稽關系Assets 資產Businessentity 企業個體Capitalstock 股本Corporation 公司Costprinciple 成本原則Creditor 債權人Deflation 通貨緊縮Disclosure 批露Expenses 費用Financialstatement 貝才務報表Financialactivities 籌資活動Going-concernassumption 持續經營假設Inflation 通貨膨漲Investingactivities 投資活動Liabilities 負債Negativecashf

24、low 負現金流量Operatingactivities 經營活動Ownersequity 所有者權益Partnership 合伙企業Positivecashflow 正現金流量Retainedearning 留存利潤Revenue 收入Soleproprietorship 獨資企業Solvency 清償能力Stable-dollarassumption 穩定貨幣假設Stockholders 股東Stockholdersequity 股東權益Windowdressing 門面粉飾回答者：tjzy10-見習魔法師三級 9-2914:10提問者對于答案的評價：謝謝了啊！對我還是有一定的幫助評價已經

25、被關閉目前有 1 個人評價應不好好0%100%(0)(1)其他回答共 1 條Account 帳戶Accountingsystem 會計系統AmericanAccountingAssociation 美國會計協會AmericanInstituteofCPAs 美國注冊會計師協會Audit 審計Balancesheet 資產負債表Bookkeepking 簿記Cashflowprospects 現金流量預測CertificateinInternalAuditing 內部審計證書CertificateinManagementAccounting 管理會計證書CertificatePublicAcco

26、untant 注冊會計師Costaccounting 成本會計Externalusers 外部使用者Financialaccounting 貝才務會計FinancialAccountingStandardsBoard 財務會計準則委員會Financialforecast 財務預測Generallyacceptedaccountingprinciples 公認會計原貝 UGeneral-purposeinformation 通用目的信息GovernmentAccountingOffice 政府會計辦公室Incomestatement 損益表InstituteofInternalAuditors 內部審計師協會InstituteofManagement