关于会计的英文词汇

会计 (1)

所属分类：总目录 >> 经济·贸易 >> 财经

Ｔ字形帐 T-account

安家费 household allowance

按件计酬 piecework wage

按劳计酬 piecework wage

按值 ad valorem [in proportion to the value] 半变动成本 semivariable cost

半固定成本 semifixed cost

半年度 semi-annual

半年决算 half-yearly closing

半薪 half-pay

半制品 semi-processed goods

办公费 office expense

包工工资 wages for piecework （计件工资）

保管寄存品 safe-deposit inventory

保管人 custodian

保险 underwriting account

保证人 guarantor

报表 statement

报销 to report one's expenses

备查簿 memorandum book

会计 (2)

所属分类：总目录 >> 经济·贸易 >> 财经

备查帐 memorandum account

备抵坏帐 reserve for bad debts

被剔除 be disallowed

本金 principal

本年纯益 net profit for the current year

本年度 current fiscal year

本期损益 profit & loss for this period

本月合计 total for this month

逼债 to dun; to demand payment of a debt

比较表 comparative statement

边际成本 marginal cost

边际贡献 marginal contribution

编报表 to prepare a statement

编制预算 budget making; preparing a budget

变产损失 loss on realization of assets

变动成本 variable cost

标价 bid price

标准成本 standard cost

拨定材料 appropriated material

拨款 appropriation; appropriation money

会计 (3)

所属分类：总目录 >> 经济·贸易 >> 财经

补偿 reimbursement

补助金 grants-in-aid

不动产 real estate; immovable property

不敷用 inadequacy

不敷预算垫款 deficiency advance; budgetary deficiency advance

不活动帐 inactive account; dormant account

不请假奖金 bonus for not taking a leave of absence

不适用的 obsolete

簿记 bookkeeping

簿记员 bookkeeper

材料分类帐 supplies ledger

材料管理费 material handling expenses

材料盘存 material inventory

财产分类帐 property ledger

财产价值增减表 schedule of increase & decrease in property value 财产目录 inventory

财产帐 property account

财务报告 financial report; financial statement

财务收益 financial income

财务帐目 financial accounts

会计 (4)

所属分类：总目录 >> 经济·贸易 >> 财经

残料价值 junk value

仓耗 shrinkage

仓库 warehouse

差额 balance

拆毁 demolition

产量 capacity

偿债基金收益 income from sinking fund

超出预算 to exceed the budget

成本 cost; basic cost

成本分类帐 cost ledger

成本会计 cost accounting

成本计算表 cost statement

承前页 brought forward [b/f]

承受押品 to take over securities

承销清单 consignment list

承销人 consignee

赤字 minus figure [be in the red]

冲帐 to reverse an entry

筹备费 organization expenses

出借人 lender

会计 (5)

所属分类：总目录 >> 经济·贸易 >> 财经

出口押汇 outward documentary bills

出纳 cashier

除股息 ex dividend; exemption from dividend

除息票 ex coupon

传票编号 voucher serial number

纯收益 net income; net profit

从价 ad valorem [in proportion to the value]

从属附表 auxiliary schedule

催收帐款 receivables on call

催债 to dun; to demand payment of a debt

存出保证金 guarantee deposits & margins paid

存放同业 due from banks

存货簿 stock book

存货跌价损失 loss from reduced price of stock

存货目录 inventory list

存积 stockpile

存款 deposit

存料卡 bin card

存入保证金 guarantee deposits & margins received 大量生产 mass production

会计 (6)

所属分类：总目录 >> 经济·贸易 >> 财经

代收款 agent receipt

代替品 substitute

代用传票 substitute voucher

贷差 credit balance

贷方 credit side

贷记 [Cr.] credit

贷金 loan

贷款资金 loan fund

待遇不平 unfair treatment

待遇菲薄 meager treatment

待遇优厚 good treatment

单式簿记 single-entry bookkeeping

单位成本 unit cost