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1、商务英语之会计英语汇 a心、acceptance 承兑Account 账户 accountant 会计员 accounting 会计 accounting equation 会计等式 accounting system 会计制度 accounts payable 应付账款 accounts receivable 应收 账款accumulated profits累 积利益adjusting entry 调整记录 adjustment 调整 administration expense 管理费用 advances 预付advertising expense 广告费 agency 代理 agent
2、代理人 agreement 契约 allotments 分 配数 allowance津贝占amalgamation合并 American Accounting Association 美国会American Institute of CPAs 美国注册会计师协会 amortization 摊销 amortized cost 应摊成本annuities年金applied cost已分配 成本 applied expense已分配费用 applied manufacturing expense己分酉已制造费用apportioned charge 摊派费用 appreciation 涨 价 arti
3、cle of association 公司章程 articulation 勾稽关系 assessment课税 assets 资产 attorney fee 律师费 audit 审计 auditor 审计 员 average平均数 average cost平均成本 bad debt 坏账 balance 余额 balance sheet 资产负债表计协会bank account银行账户bank balance银行结存bank charge车艮行手续费bank deposit银行存款bank discount银行贴现bank draft银行汇票bank loan银行借款bank overdraft
4、车艮行透支bankers acceptance 用艮行承兑bankruptcy 破产bearer持票人beneficiary 受益人bequest 遗产bill票据bill of exchange 汇票bill of lading 提单bills discounted贴现票据bills payable应付票据bills receivable应收票据board of directors 董事会bonds债券bonus 红禾（Jbook value账面价值bookkeeper 簿记员bookkeeping 簿记branch office general ledger 支店往来账户broker经纪人
5、brought down 接前brought forward 接上页budget预算business entity 企业个体by-product 副产品by-product sales副产品销售capital 股本capital income 资本收益capital outlay资本支出capital stock 月殳本capital stock certificate 股票carried down 移后carried forward 移下页cash现金cash account现金账户Cash flow prospects现金流量预测cash in bank存车艮行现金cash on deli
6、very 交货收款cash on hand 库存现金cash payment现金支付cash purchase 现贝勾cash sale 现沽columnar journal多栏 日记账cashier出纳员combination 联合commission 佣金本票cashiers check 丁内部commodity 商品Certificate in Internal Auditing审计证书common stock 普通股Certificate in ManagementAccounting 管company 公司理会计证书compensation 赔偿certificate of depo
7、sit 存款单折复利compound interestcertificate of indebtedness借据consignee承销人Certificate Public Accountant注册会计consignment 寄销师certified check保付支票consignor寄销人会计师certified public accountant consolidated balance sheet 合并资产负债表charges 费用charge for remittances 汇款手续费charter营业执照consolidated profit并损益表account 合 and lo
8、sschartered accountant 会计师consolidation 合并chattels 动产construction cost营建成本check支票construction revenue营建收入checkbook stub支票存根contract 合同closed account己结清账户control account 统制账户closing 结算copyright 版权closing entries结账纪录corporation 公司closing stock期末存货closing the book结账cost成本cost accounting 成本会计存款单折旧直接成本直接
9、人 工cost of labour 劳工成本 cost of production 生 产成本 cost of manufacture 制造成本 cost of sales销货成本cost price成本价格cost principle 成本原则 credit 贷方 credit note收 款通知单creditor债权人crossed check横线支票current account往来活期账户+流动资产current asset流动负债current liabilitycurrent profit and loss 本期损益debit借方debt债务demand draft 艮口期?匚票
10、demand note 艮口期 票据 demurrage charge 延期费 deposit 存 款deposit slipdepreciationdirect costdirect labour director 董事disclosure 扑匕露discount 折扣discount on purchase 进货折扣 discounton sale销货折扣dishonoured check 退票 dissolution 解散dividend 月殳禾（Jdebtor债务人deed契据deferred assets 递延资产 deferredliabilities 递延负债 deflation
11、 通货紧缩delivery交货delivery expense 送货费 delivery order出货单dividend payable 应付股利押汇汇documentary bill 票documents 单据double entry bookkeeping 复式簿i己draft汇票drawee付款人drawer出票人duplicate 副本 duties and taxes 税捐earnings业务收益endorser背书人fixture家俐及器具专营权 freight 运费 funds 资金 furniture andgoods in transit 在运货物goodwill 商誉en
12、tertainment 交际费 enterprise 企业equipment 设备 estate 财产 estimated cost政府会计估计成本estimates概算exchange兑换exchange loss 兑换损失 expenditure 经费Government Accounting Officeexpense 费用 extension 延期 external users 外部使用者face value票面价值financial statement 财务报表 financial year 财政年度finished goods制成品finished parts制成零件fixed a
13、sset固定资产fixed cost固定成本fixed deposit定期存款fixed expense 固定费用 foreman 工头 franchisegain利益general expense总务费用general ledger总分类账通用目的信factor代理商息 generallyaccepted accountingfair value公平价值financial accountingFinancial Accountingprinciples公认会计原则财务会计,+.going-concern assumption财goods货物Standards Board持续经营假设务会计准则
14、委员会financial activities筹资活动financial forecast财务预测general-purpose information办公室intangible asset 无形资产 interest received 禾U息收入profitgovernment bonds 政府债券 grossInternal auditing 内部审计毛利Internal control structure 内部控制结guarantee 保证 guarantor 保证人 idle time 停 工时间import duty进口税income收入internal Revenue Service 国内收入署income from joint venture合营收益internal users内部使用者income from sale of assets出售资产收intrinsic value内在价值inventory
