会计词典(中英文对照)
会计词汇中英文对照表
会计词汇中英文对照表acceptance 承兑account 账户accountant 会计员accounting 会计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 代理人agreement 契约allotments 分配数allowance 津贴amalgamation 合并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 己分配制造费用apportioned charge 摊派费用appreciation 涨价article of association 公司章程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bank account 银行账户bank balance 银行结存bank charge 银行手续费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 银行透支bankers acceptance 银行承兑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 红利book 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brought down 接前brought forward 接上页budget 预算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 股本capital stock certificate 股票carried down 移后carried forward 移下页cash 现金cash account 现金账户cash in bank 存银行现金cash on delivery 交货收款cash on hand 库存现金cash payment 现金支付cash purchase 现购cash sale 现沽cashier 出纳员cashiers check 本票certificate of deposit 存款单折certificate of indebtedness 借据certified check 保付支票certified public accountant 会计师charges 费用charge for remittances 汇水手续费charter 营业执照chartered accountant 会计师chattles 动产check 支票checkbook stub 支票存根closed account 己结清账户closing 结算closing entries 结账纪录closing stock 期末存货closing the book 结账columnar journal 多栏日记账combination 联合commission 佣金commodity 商品common stock 普通股company 公司compensation 赔偿compound interest 复利consignee 承销人consignment 寄销consignor 寄销人consolidated balance sheet 合并资产负债表consolidated profit and loss account 合并损益表consolidation 合并construction cost 营建成本construction revenue 营建收入contract 合同control account 统制账户copyright 版权corporation 公司cost 成本cost accounting 成本会计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current asset 流动资产current liability 流动负债current profit and loss 本期损益debit 借方debt 债务debtor 债务人deed 契据deferred assets 递延资产deferred liabilities 递延负债delivery 交货delivery expense 送货费delivery order 出货单demand draft 即期汇票demand note 即期票据demurrage charge 延期费deposit 存款deposit slip 存款单depreciation 折旧direct cost 直接成本direct labour 直接人工director 董事discount 折扣discount on purchase 进货折扣discount on sale 销货折扣dishonoured check 退票dissolution 解散dividend 股利dividend payable 应付股利documentary bill 押汇汇票documents 单据double entry bookkeeping 复式簿记draft 汇票drawee 付款人drawer 出票人drawing 提款duplicate 副本duties and taxes 税捐earnings 业务收益endorser 背书人entertainment 交际费enterprise 企业equipment 设备estate 财产estimated cost 估计成本estimates 概算exchange 兑换exchange loss 兑换损失expenditure 经费expense 费用extension 延期face value 票面价值factor 代理商fair value 公平价值financial statement 财务报表financial year 财政年度finished goods 制成品finished parts 制成零件fixed asset 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franchise 专营权freight 运费funds 资金furniture and fixture 家俬及器具gain 利益general expense 总务费用general ledger 总分类账goods 货物goods in transit 在运货物goodwill 商誉government bonds 政府债券gross profit 毛利guarantee 保证guarantor 保证人idle time 停工时间import duty 进口税income 收入income tax 所得税income from joint venture 合营收益income from sale of assets 出售资产收入indirect cost 间接成本indirect expense 间接费用indirect labour 间接人工indorsement 背书installment 分期付款insurance 保险intangible asset 无形资产interest 利息interest rate 利率interest received 利息收入inter office account 内部往来intrinsic value 内在价值inventory 存货investment 投资investment income 投资收益invoice 发票item 项目job 工作job cost 工程成本joint venture 短期合伙journal 日记账labour 人工labour cost 人工成本land 土地lease 租约leasehold 租约ledger 分类账legal expense 律师费letter of credit 信用状liability 负债limited company 有限公司limited liability 有限负债limited partnership 有限合伙liquidation 清盘loan 借款long term liability 长期负债loss 损失loss on exchange 兑换损失machinery equipment 机器设备manufacturing expense 制造费用manufacturing cost 制造成本market price 市价materials 原村料material requisition 领料单medical fee 医药费merchandise 商品miscellaneous expense 杂项费用mortgage 抵押mortgagor 抵押人mortgagee 承押人movable property 动产net amount 净额net asset 资产净额net income 净收入net loss 净亏损net profit 纯利net value 净值notes 票据notes payable 应付票据notes receivable 应收票据opening stock 期初存货operating expense 营业费用order 订单organization expense 开办费original document 原始单据outlay 支出output 产量overdraft 透支opening stock 期初存货operating expense 营业费用order 订单organization expense 开办费original document 原始单据outlay 支出output 产量overdraft 透支prepaid expense 预付费用quotation 报价rate 比率raw material 原料rebate 回扣receipt 收据receivable 应收款recoup 补偿redemption 偿还refund 退款remittance 汇款rent 租金repair 修理费reserve 准备residual value 剩余价值retailer 零售商returns 退货revenue 收入salary 薪金sales 销货sale return 销货退回sale discount 销货折扣salvage 残值sample fee 样品scrap 废料scrap value 残余价值securities 证券security 抵押品selling commission 销货佣金selling expense 销货费用selling price 售价share capital 股份share certificate 股票shareholder 股东short term loan 短期借款sole proprietorship 独资spare parts 配件standard cost 标准成本stock 存货stocktake 盘点stock sheet 存货表subsidies 补助金sundry expense 杂项费用supporting document 附表surplus 盈余suspense account 暂记账户taxable profit 可征税利润tax 税捐temporary payment 暂付款temporary receipt 暂收款time deposit 定期存款total 合计total cost 总成本trade creditor 进货客户trade debtor 销货客户trademark 商标transaction 交易transfer 转账transfer voucher 转账传票transportation 运输费travelling 差旅费trial balance 电子表格trust 信托turnover 营业额unappropriated surplus 未分配盈余unit cost 单位成本unlimited company 无限公司unlimited liability 无限责任unpaid dividend 未付股利valuation 估价value 价值vendor 卖主voucher 传票wage rate 工资率wage 工资wage allocation sheet 工资分配表warehouse receipt 仓库收据welfare expense 褔利费wear and tear 秏损work order 工作通知单year end 年结。
会计英语单词英中对照
会计英语单词英中对照会计英语单词英中对照acceptancedraft承兑汇票accommodationdraft通融汇票arrivaldraft到货汇票(货到后提示的汇票) bankdraft银行汇票bankdemanddraft银行即期汇票bearerdraft来人汇票,不记名汇票cleandraft光票;普通汇票commercialdraft商业票据commercialbill商业票据commercialpaper商业票据datedraft(=timedraft)远期汇票,定期票据declinedraft拒付demanddraft即期汇票directdraft直接汇票dishonourdraft拒付documentarydraft押汇汇票;交换提单的汇票domesticdraft国内汇票golddraft黄金支票guarantytravellersdraft保证旅行汇票honourdraft照付notarizeddraft经公证人签章证明的汇票orderdraft记名[抬头]汇票presentationdraft不记名票据reimbursementdraft索偿汇票remittancedraft汇票sightdraft即期票据soladraft单张汇票solabill单张汇票telegraphicdraft电汇票tenordraft限期汇票threepartydraft三方汇票timedraft远期汇票,定期汇票datedraft远期汇票,定期汇票twopartydraft双方汇票two-partysightdraft双方即期汇票usancedraft远期汇票usancebill远期汇票draftforcollection托收汇票draftforremittance汇票draftofsight见票即付汇票draftondemand即期汇票draftwithrecourse有追索权汇票下载全文。
会计常用词汇中英文对照表
会计常用词汇中英文对照表资产类Assets流动资产Current assets货币资金Cash and cash equivalents现金Cash银行存款Cash in bank其他货币资金Other cash and cash equivalents外埠存款Other city Cash in bank银行本票Cashier''s cheque银行汇票Bank draft信用卡Credit card信用证保证金L/C Guarantee deposits存出投资款Refundable deposits短期投资Short-term investments股票Short-term investments - stock债券Short-term investments - corporate bonds基金Short-term investments - corporate funds其他Short-term investments - other短期投资跌价准备Short-term inv estme nts falli ng price reserves 应收款Account receivable应收票据Note receivable银行承兑汇票Bank acceptanee商业承兑汇票Trade acceptanee应收股禾U Divide nd receivable应收利息Interest receivable应收账款Account receivable其他应收款Other notes receivable坏账准备Bad debt reserves预付账款Advanee money应收补贴款Cover deficit by state subsidies of receivable库存资产Inventories物资采购Supplies purchasing原材料Raw materials包装物Wrappage低值易耗品Low-value con sumpti on goods材料成本差异Materials cost varianee自制半成品Semi-F ini shed goods库存商品Finished goods商品进销差价Differences between purchasing and selling price委托加工物资Work in process - outsourced委托代销商品Trust to and sell the goods on a commissi on basis受托代销商品Commissio ned and sell the goods on a commissi on basis 存货跌价准备Inventory falli ng price reserves分期收款发出商品Collect money and send out the goods by stages待摊费用Deferred and prepaid expenses长期投资Long-term investment长期股权投资Lon g-term inv estme nt on stocks股票投资Investment on stocks其他股权投资Other investment on stocks长期债权投资Lon g-term inv estme nt on bonds债券投资Investment on bonds其他债权投资Other investment on bonds长期投资减值准备Lon g-term in vestme nts depreciati on reserves 股权投资减值准备Stock rights in vestme nt depreciatio n reserves债权投资减值准备Bcreditor''s rights investment depreciation reserves 委托贷款Entrust loans本金Principal利息Interest减值准备Depreciation reserves固定资产Fixed assets房屋Building建筑物Structure机器设备Mach inery equipme nt运输设备Transportation facilities工具器具In strume nts and impleme nt累计折旧Accumulated depreciati on固定资产减值准备Fixed assets depreciati on reserves房屋、建筑物减值准备Buildi ng/structure depreciati on reserves 机器设备减值准备Mach inery equipme nt depreciati on reserves 工程物资Project goods and material专用材料Special-purpose material专用设备Special-purpose equipment预付大型设备款Prepayme nts for equipme nt为生产准备的工具及器具Preparative in strume nts and impleme nt forfabricate在建工程Construction-in-process安装工程Erecti on works在安装设备Erecti ng equipme nt-i n-process技术改造工程Technical innovation project大修理工程General overhaul project在建工程减值准备Con structi on-i n-process depreciati onreserves固定资产清理Liquidati on of fixed assets无形资产Intangible assets专利权Patents非专利技术Non-Patents商标权Trademarks, Trade names著作权Copyrights土地使用权Tenure、、■、一、—商誉Goodwill无形资产减值准备In ta ngible Assets depreciati onreserves专利权减值准备Pate nt rights depreciati onreserves商标权减值准备trademark rights depreciati onreserves未确认融资费用Un ack no wledged finan cialcharges待处理财产损溢Wait deal assets loss or in come待处理财产损溢Wait deal assets loss or in come待处理流动资产损溢Wait deal in ta ngible assets loss or in come待处理固定资产损溢Wait deal fixed assets loss or in comeacco untant gen aral 会计主任acco unt bala ncde 结平的帐户account bill 帐单acco unt books 帐acco unt classificati on 帐户分类acco unt curre nt 往来帐acco unt form of bala nee sheet 帐户式资产负债表acco unt form of profit and loss stateme nt 帐户式损益表acco unt payable 应付帐款acco unt receivable 应收帐款acco unt of payme nts 支出表acco unt of receipts 收入表account title 帐户名称，会计科目accounting year 或financial year 会计年度accounts payable ledger 应付款分类帐Accounting period （会计期间）are related to specifictime periods ‘typically one year （通常是一年）资产负债表：balanee sheet可以不大写b禾润表：in come stateme nts （or stateme nts of in come）禾润分配表：retai ned earnings现金流量表：cash flows、负债类Liability短期负债Current liability短期借款Short-term borrowing应付票据Notes payable银行承兑汇票Bank acceptanee商业承兑汇票Trade aeeeptanee应付账款Aeeount payable预收账款Deposit reeeived代销商品款Proxy sale goods revenue应付工资Aeerued wages应付福利费Aeerued welfarism应付股禾Divide nds payable应交税金Tax payable应交增值税value added tax payable进项税额Withholdings on VAT已交税金Paying tax转出未交增值税Un paid VAT eha ngeover减免税款Tax deduetion销项税额Substituted money on VAT出口退税Tax reimbursement for export进项税额转出Cha ngeover with nold in gs on VAT出口抵减内销产品应纳税额Export deduet domestie sales goods tax 转出多交增值税Overpaid VAT eha ngeover未交增值税Un paid VAT应交营业税Busin ess tax payable应交消费税Consumption tax payable应交资源税Resources tax payable应交所得税In come tax payable应交土地增值税In creme nt tax on land value payable应交城市维护建设税Tax for mai ntai ning and buildi ng cities payable应交房产税Housing property tax payable应交土地使用税Tenure tax payable应交车船使用税Vehicle and vessel usage license platetax(VVULPT) payable应交个人所得税Pers onal in come tax payable其他应交款Other fund in conformity with paying其他应付款Other payables预提费用Drawing expense in advanee其他负债Other liabilities待转资产价值Pending changerover assets value预计负债Anticipation liabilities长期负债Long-term Liabilities长期借款Long-term loans一年内至U期的长期借款Lon g-term loa ns due within one year一年后到期的长期借款Lon g-term loa ns due over one year应付债券Bonds payable债券面值Face value, Par value债券溢价Premium on bonds债券折价Discount on bonds应计利息Accrued interest长期应付款Long-term account payable应付融资租赁款Accrued financial lease outlay一年内至U期的长期应付L on g-term acco unt payable due within one year 一年后到期的长期应付Lon g-term acco unt payable over one year专项应付款Special payable一年内至U期的专项应付Lon g-term special payable due within one year 一年后至U期的专项应付Lon g-term special payable over one year递延税款Deferral taxes所有者权益类OWNERS” EQUITY资本Capita实收资本(或股本)Paid-up capital(or stock)实收资本Paicl-up capital实收股本Paid-up stock已归还投资Investment Returned公积资本公积Capital reserve资本(或股本)溢价Cpital(or Stock) premium接受扌捐赠非现金资产准备Receive non-cash don ate reserve股权投资准备Stock right investment reserves拨款转入Allocate sums changeover in夕卜币资本折算差额Foreig n curre ncy capital其他资本公积Other capital reserve盈余公积Surplus reserves法定盈余公积Legal surplus任意盈余公积Free surplus reserves法定公益金Legal public welfare fund储备基金Reserve fund企业发展基金Enterprise expension fund禾润归还投资Profits capitalizad on return of in vestme nt利润Profits本年禾润Current year profits利润分配Profit distribution其他转入Other chengeover in提取法定盈余公积Withdrawal legal surplus提取法定公益金Withdrawal legal public welfare funds提取储备基金Withdrawal reserve fund提取企业发展基金Withdrawal reserve for bus in ess expa nsion提取职工奖励及福利基金Withdrawal staff and workers'' bo nus and welfare fund 禾润归还投资Profits capitalizad on return of in vestme nt应付优先股股利Preferred Stock divide nds payable提取任意盈余公积Withdrawal other com mon accumulatio n fund应付普通股股利Com mon Stock divide nds payable转作资本（或股本）的普通股股利Com mon Stock divide nds cha nge to assets(or stock)未分配利润Un distributed profit三、成本类Cost生产成本Cost of manufacture基本生产成本Base cost of manufacture辅助生产成本Auxiliary cost of manufacture 制造费用Manufacturing overhead材料费Materials管理人员工资Executive Salaries奖金Wages退职金Retirement allowanee补贴Bonus夕卜保劳务费Outsourcing fee福禾费Employee benefits/welfare会议费Coferemce加班餐费Special duties市内交通费Busin ess traveli ng通讯费Correspondence电话费Correspondence水电取暖费Water and Steam税费Taxes and dues租赁费Rent管理费Maintenance车辆维护费Vehicles maintenance油料费Vehicles maintenance培训费Education and training接待费Entertainment图书、印刷费Books and prin ti ng运费Transpotation保险费In sura nee premium支付手续费Commissi on杂费Sundry charges 折旧费Depreciation expense机物料消耗Article of con sumption劳动保护费Labor protection fees季节性停工损失Loss on seas on ality cessati on劳务成本Service costs四、损益类Profit and loss收入In come业务收入OPERATING INCOME主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入Service revenue其他业务收入Other operating revenu 材料销售Sales materials 代购代售包装物出租Wrappage lease出让资产使用权收入Remise right of assets revenue返还所得税Reimburseme nt of in come tax其他收入Other revenue投资收益In vestme nt in come短期投资收益Curre nt in vestme nt in come长期投资收益Lon g-term inv estme nt in come计提的委托贷款减值准备Withdrawal of en trust loa ns reserves 补贴收入Subsidize revenue国家扶持补贴收入Subsidize revenue from country其他补贴收入Other subsidize revenue营业外收入NON-OPERATING INCOME非货币性交易收益Non-cash deal in come现金溢余Cash overage处置固定资产净收益Net in come on disposal of fixed assets出售无形资产收益In come on sales of in ta ngible assets固定资产盘盈Fixed assets inventory profit罚款净收入Net amerceme nt in come支出Outlay业务支出Revenue charges主营业务成本Operating costs产品销售成本Cost of goods sold服务成本Cost of service主营业务税金及附力卩Tax and associate charge营业税Sales tax消费税Consumption tax城市维护建设税Tax for maintaining and building cities资源税Resources tax土地增值税In creme nt tax on land value5405 其他业务支出Other business expense销售其他材料成本Other cost of material sale 其他劳务成本Other cost of service其他业务税金及附加费Other tax and associate charge费用Expenses营业费用Operating expenses代销手续费Con sig nment commissi on charge运杂费Transpotation保险费In sura nee premium展览费Exhibition fees广告费Advertising fees管理费用Adminisstrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowanee差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and developme nt expe nse福禾费Employee benefits/welfare职工教育经费Pers onnel educati on待业保险费Un employme nt in sura nee劳动保险费Labour in sura nee医疗保险费Medical in sura nee会议费Coferemce聘请中介机构费In termediary orga ns咨询费Consult fees诉讼费Legal cost业务招待费Busin ess en terta inment技术转让费Tech no logy transfer fees矿产资源补偿费Min eral resources compe nsati on fees排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax(VVULPT)土地使用税Tenure tax印花税Stamp tax财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowi ng cost营业外支出Non bus in ess expe nditure捐赠支出Donation outlay减值准备金Depreciation reserves非常损失Extraordinary loss处理固定资产净损失Net loss on disposal of fixed assets出售无形资产损失Loss on sales of in ta ngible assets 固定资产盘亏Fixed assets inventory loss 债务重组损失Loss on arran geme nt罚款支出Amercement outlay所得税In come tax以前年度损益调整Prior year in come adjustme nt会计账目用语对账单，结单stateme nt of acco unt往来账户，活期存款账户，流通账acco unt curre nt经常账户curre nt acco unt销货账acco unt sales两人共有之银行账户joint acco unt应收［未清］账款；未付账单，未结算账目outsta nding acco unt贷方账项credit acco unt借方账项debtor acco unt应付账acco unt payable应收账acco unt receivable新交易||新账new acco unt未决账||老账old acco unt现金账cash acco unt流水账running acco unt暂记账||未定账suspe nse acco unt逾期账款，过期未付账款||延滞账overdue acco un t||pastdue acco unt杂项账户sundry acco unt详细账单||明细表detail acco unt坏账bad acco unt会计项目title of acco unt会计薄||账薄acco un t-book营业报告书||损益计算表acco unt of bus in ess||bus in ess report 借贷细账||交验账acco unt ren dered明细账acco unt stated与…银行开立一户头to ope n an acco unt with与……继续交易，与……有账务往来to keep acco unt with继续记账to keep acco unt与... 有交易to have an acco unt with作成会计账||有往来账项to make out an acco unt with清算II清理债务to make up an acco unt与……停止交易to close on e's acco unt with结账to close an acco unt请求付账to ask an acco un t||to dema nd an acco unt结清差额to bala nee the acco unt with清算to settle an acco un t||to liquidate an acco un t||to square an acco unt 审查账目||监查账目to audit an acco unt检查账目to exam ine an acco unt转入A的账户to charge the amount to A's acco unt先付……to pay on acco unt代理某人||为某人on on e's acco un t|| on acco unt of one为自己计算||独立账目on on e's own acco unt由某人收益并负风险on on e's acco unt and risk||for on e's acco unt and risk 由某人负担for on e's acco un t||for acco unt of one按某人指示||列入某人账户by order and for acco unt of one列入5月份账目for May acco unt报账ren der an acco unt会计：支票用语支票薄cheque book支票陈票人cheque drawer持票人cheque holder不记名支票cheque to bearer/bearer cheque记名支票/认人支票cheque to order到期支票an tedated cheque未到期支票postdated cheque保付支票certified cheque横线支票crossed cheque普通横线general cross ing特别横线special cross ing空白支票bla nk cheque失效支票，过期支票stale cheque普通支票ope n cheque打10% 折扣的10000 元支票，（即9000 元） a cheque for $10 , 000 , less 10% discou nt力卩10% 费用的10000 元支票，（即11000 元） a cheque for $10，000，plus 10% charges支票换现金/兑现to cash a cheque清理票款to clear a cheque保证兑现to certify a cheque填写支票数额to fill up a cheque支票上划线to cross a cheque开发支票to make out a cheque签发支票，开立支票to draw a cheque/to issue a cheque透支支票to overdraw a cheque背书支票to en dorse a cheque请付票款/ 清付票款to pay a cheque/to honour a cheque支票退票to disho nour a cheque拒付支票to refuse a cheque拒付支票to stop payme nt of a cheque提示要求付款to prese nt for payme nt见票即付持票人payable to bearer支付指定人payable to order已过期/无效out of date/stale请给出票人R/D/refer to drawer存款不足N/S/N.S.F./not sufficient funds/I/F/insufficient fundsalteratio ns require in itials停止付款 payme nt stopped支票毁损 cheque mutilated国际会计术语英汉对照Account 帐户Acco un ti ng system 会计系统America n Acco un ti ng Associati on 美国会计协会American In stitute of CPAs 美国注册会计师协会Audit 审计Bala nee sheet 资产负债表Bookkeepk ing 簿记Cash flow prospects 现金流量预测Certificate in In ternal Audit ing 内部审计证书Certificate in Man ageme nt Acco unting 管理会计证书 Certificate Public Accou ntant 注册会计师Cost acco unting 成本会计External users 外部使用者Finan cial acco un ti ng 财务会计Finan cial Accou nting Sta ndards Board 财务会计准则委员会 Finan cial forecast 财务预测Gen erally accepted acco un ti ng prin ciples 公认会计原贝 U Gen eral-purpose in formatio n 通用目的信息Gover nment Acco unting Office 政府会计办公室In come stateme nt 损益表文字与数字不一致words and figures differ 支票交换时间已过 acco unt closed 交换时间已过effects not cleared 更改处应加盖印章Institute of Internal Auditors 内部审计师协会In stitute of Man ageme nt Acco untants 管理会计师协会Integrity整合性Internal audit ing 内部审计In ternal control structure 内部控制结构Internal Reve nue Service 国内收入署In ternal users 内部使用者Man ageme nt acco un ti ng 管理会计Retur n of inv estme nt 投资回报Retur n on inv estme nt 投资报酬Securities and Excha nge Commissi on 证券交易委员会Stateme nt of cash flow 现金流量表Stateme nt of finan cial positi on 财务状况表Tax acco unting 税务会计Acco un ti ng equati on 会计等式Articulation勾稽关系Assets资产Busin ess en tity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor债权人Deflation通货紧缩Disclosure 批露Expenses 费用Finan cial stateme nt 财务报表Finan cial activities 筹资活动Goin g-c oncern assumptio n 持续经营假设In flation通货膨涨Inv esti ng activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operat ing activities 经营活动Own er's equity 所有者权益Partnership合伙企业Positive cash flow 正现金流量Reta ined earning 留存禾U润Revenue 收入Sole proprietorship 独资企业Solvency清偿能力Stable-dollar assumpti on 稳定货币假设Stockholders 股东Stockholders' equity 股东权益Window dress ing 门面粉饰部门和人员的称谓1,部门的称谓市场部Marketing销售部Sales Department （也有其它讲法，如宝洁公司销售部叫客户生意发展咅E CBD）客户服务Customer Service ，例如客服员叫CSR , R for representative 人事咅E Human Resource行政部Admin.财务咅E Finance & Accounting产品供应Product Supply，例如产品调度员叫P S Planner 2,人员的称谓助理Assistant秘书secretary前台接待小姐Receptionist文员clerk，如会计文员为Accounting Clerk主任supervisor经理Man ager总经理GM，General Manager入场费admission运费freight小费tip学费tuition价格，代价charge制造费用Manufacturing overhead材料费Materials管理人员工资Executive Salaries奖金Wages退职金Retirement allowanee补贴Bonus夕卜保劳务费Outsourcing fee福禾费Employee benefits/welfare会议费Coferemce加班餐费Special duties市内交通费Busin ess traveli ng通讯费Correspondence电话费Correspondence水电取暖费Water and Steam税费Taxes and dues租赁费Rent管理费Maintenance车辆维护费Vehicles maintenance油料费Vehicles maintenance培训费Education and training接待费Entertainment图书、印刷费Books and prin ti ng运费Transpotation保险费In sura nee premium支付手续费Commission杂费Sundry charges折旧费Depreciation expense机物料消耗Article of con sumption劳动保护费Labor protect ion fees总监Director总会计师Finance Controller高级Senior如高级经理为Senior Manager营业费用Operating expenses代销手续费Con sig nment commissi on charge 运杂费Transpotation保险费In sura nee premium展览费Exhibition fees广告费Advertising fees管理费用Adminisstrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowanee差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and developme nt expe nse 福禾费Employee benefits/welfare职工教育经费Pers onnel educati on待业保险费Un employme nt in sura nee劳动保险费Labour in sura nee医疗保险费Medical in sura nee会议费Coferemee聘请中介机构费In termediary orga ns咨询费Consult fees诉讼费Legal cost业务招待费Busin ess en terta inment技术转让费Tech no logy transfer fees矿产资源补偿费Min eral resources compe nsati on fees 排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax(VVULPT) 土地使用税Tenure tax印花税Stamp tax财务费用Finance charge禾息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowi ng cost。
会计中英文词汇对照
会计中英文词汇对照以下是会计中英文词汇对照（2024新准则）：1. 资产 - Assets2. 负债 - Liabilities3. 所有者权益 - Equity4. 股东权益 - Shareholders' equity5. 应付账款 - Accounts payable6. 应收账款 - Accounts receivable7. 资产负债表 - Balance sheet9. 利润 - Profit10. 成本 - Cost11. 现金流量表 - Cash flow statement12. 营业利润 - Operating profit13. 净利润 - Net profit14. 资金流量 - Cash flow15. 凭证 - Voucher16. 会计准则 - Accounting standards17. 会计政策 - Accounting policies18. 会计师 - Accountant19. 年度报表 - Annual report20. 资本 - Capital21. 借方 - Debit22. 贷方 - Credit23. 折旧 - Depreciation24. 减值 - Impairment25. 公允价值 - Fair value26. 经营活动现金流量 - Cash flow from operating activities27. 投资活动现金流量 - Cash flow from investing activities28. 筹资活动现金流量 - Cash flow from financing activities29. 现金及现金等价物 - Cash and cash equivalents30. 投资 - Investment31. 融资 - Financing32. 业务周期 - Business cycle33. 长期负债 - Long-term liabilities34. 短期负债 - Short-term liabilities35. 固定资产 - Fixed assets36. 流动资产 - Current assets37. 其他应收款 - Other receivables38. 存货 - Inventory39. 预付账款 - Prepaid expenses。
会计英语词汇han中英文对照
会计英语词汇h a n中英文对照(总9页)--本页仅作为文档封面，使用时请直接删除即可--会计词汇中英文对照Accounts Payable 应付账款Accounts Receivable 应收账款Accruals 权责发生额Adjusting Entries 调整分录Administrative Expenses 行政开支Advertising Expenses 广告费用Aging of Accounts Receivable 应收账款到期时间表Assets 资产Auditing 审计Authorized Stock 核准股本Average Cost Method 平均成本法 ( 库存 )Bad Debts Expense 坏账费用Balance Sheets 资产平衡表Bank Accounts 银行账户Bank Service Charge 银行服务费用Bank Sta tem ents 银行报表Bearer Bonds 无记名债券Bond Certificates 债券证书Bond Indenture 债券契约Bonding, Employee 雇员担保保险Bonds Payable 应付债券Bonus 奖金津贴Book Value 账面价值Bookkeeping 簿记Break-even Point 盈亏平衡点Budget 预算Buildings 建筑物By-laws 公司规章Calendar Year 公历年Call Price 赎回价格Callable Bonds 可赎回债券Canceled Check 被取消的支票Capital 资本Capital Leases 资本租赁Carrying Value 库存账面价值Cash 现金Cash-basis Accounting 收付实现制Cash Equivalents 现金等价物Cash Receipts 现金收入Chart of Accounts 会计科目表Charter for Corporations 公司宪章Check Register 支票登记簿Checks 支票Closing Entries 结账分录Collection 收款Common Stock 普通股Compound Interest 复利Consigned Goods 寄售货物Consolidated Financial Statements 合并财务报表 Contingent Liabilities 或有负债Contribution Margin 边际收益贡献Controlling Interest 控股权益Convertible Bonds 可转换公司债券Copyrights 版权Cost Accounting 成本会计Cash Flow 现金流量Collateral 抵押品Cost of Capital 资本成本Cost of Goods Sold 销货成本Cost-volume-profit Analysis (CVP) 成本数量利润分析 Credit Cards 信用卡Crediting 贷记Creditors 债权人Cross-footing 交叉计算Cumulative Dividend 累积股息Current Assets 流动资产Current Liabilities 短期负债Debenture Bonds 信用债券 ( 无抵押担保 )Debiting 借记Declaration Date 宣布支付股息日Deferred Revenue 递延收入Deficit 赤字Depletion 折耗Deposits in Transit 在途存款Depreciation 折旧Direct Labor 直接人工成本Dividends 股息Double-entry System 复式计帐制Drawings 提款Earnings 盈利Effective-interest Method 实际利息法Employees 雇员Equipment 设备Equity 资本权益Expenses 费用Face Value 票面价值Factory Overhead 工厂管理费用Fair Value 公允价值Federal Unemployment Taxes 联邦失业保障税FICA (Federal Insurance Contribution Acts)Taxes 美国联邦保险税Financial Accounting Standards Board (FASB) 财务会计准则委员会Financial Statements 财务报表Financing Activities 筹资行为Finished Goods 制成品First-in, First-out Method (FIFO) 先进先出法 ( 存货 )Fiscal Year 财政年度Fixed Assets 固定资产Footing 合计Fraud 欺诈行为Freight Costs 运费Fringe Benefits 附带福利General Journal 普通日记账General Ledgers 总账Generally Accepted Accounting Principles (GAAP) 通用会计准则 Going Concern 持续经营企业Goodwill 商誉Gross Profit 毛利Income Statements 收益表Income Taxes 所得税Intangible Assets 无形资产Interest 利息Internal Control 内部控制Internal Rate of Return 内部收益率Inventory 存货Investment 投资Journals 流水账Labor 劳工Last-in, First-out Method (LIFO) 后进先出法 ( 存货 )Liabilities 负债Licenses 执照Limited Liability Companies 有限责任公司Limited Partners 有限责任合伙人Liquidation 清盘Liquidity Ratios 流动资金比率Long-term Liabilities 长期负债Losses on Investments 投资亏损Lower of Cost or Market (LCM) 取成本或市场价较低者Management 管理层Manufacturing Operations 制造业务Market Value 市场价格Marketing 市场营销Matching Principle 收支对应原则Maturity Date 到期日Medicare 美国医疗保障制度Merchandise Inventory 商品库存Mortgage 抵押贷款Mutual Funds 互助基金NASDAQ (National Ass ociation of Security Dealers ‘Automation Quotations) 纳斯达克( 全国证券交易商协会自动报价系统 )Net Income 净收入Net Loss 净亏损Net Present Value 净现值New York Stock Exchange (NYSE) 纽约证券交易所Not-for-profit Organizations 非盈利组织Notes Payable 应付票据Notes Receivable 应收票据NSF Check 存款不足支票Obsolescence 陈废Operating Activities 经营活动Operating Expenses 营业支出Operating Leases 经营性租赁Opportunity Cost 机会成本Outstanding Checks 未付款的支票Overhead 经常性管理开支Owner's Capital 业主资本Paid-in Capital 实收资本Parent Company母公司Partnerships 合伙企业Patents 专利权Payee 收款人Payroll 工资名单Pension Funds 退休金基金Percentage-of-completion Method 完工百分率法Periodic Inventory Systems 定期盘存制度Permanent Accounts 永久性账户Perpetual Inventory Systems 永续盘存制度Petty Cash 零用金Plant Assets 工厂资产Posting 记账Preferred Stock 优先股Premium: on Bonds 债券溢价Prepaid Expenses 预付费用Price-Earnings (P-E) Ratio 市盈率Process Cost Systems 分步成本制度Profit Margin 利润率Property, Plant, and Equipment (PPE) 物业，工厂及设备 Proprietorships 独资经营Ratio Analysis 比率分析Raw Materials 原材料Real Estate 房地产Record Date 股票所有人登记日期Redemption Price 回购价格Research and Development (R&D) Costs 研发费用Residual Value 剩余价值Retailers 零售商Retained Earnings 留成收益Return on Investment (ROI) 投资回报率Revenues 收入Salaries 薪水Sales 销售额Sales Tax 销售税Salvage Value 残值Securities 证券Selling Expenses 销售费用Serial Bonds 分期偿还债券Shareholder's Equity 股东权益Short-term Investments 短期投资Sinking Funds 偿债基金Social Security Taxes 社会保障税State Unemployment Taxes 州失业保障税Stock Splits 股票分股Straight-line Amortization Method 直线摊销法 Subsidiary Company 子公司Sunk Cost 沉没成本Suppliers 供应商Supply Chain 供应链Temporary Accounts 暂记账户Term Bonds 定期债券Time Value of Money 货币时间价值Trademarks 商标Transactions 交易Treasurer 财务主管Treasury Stock 库存股份Trial Balance 试算表Trustee 受托管理人Unearned Revenue 预收收入Unit Production Costs 单位生产成本Unlimited Liability 无限责任Useful Life of Assets 资产使用寿命Variable Costs 可变成本Vouchers 凭单Wages Payable 应付工资Weighted-average Method 加权平均法Wholesalers 批发商Work in Process 在制品Working Capital 周转资金11。
会计词汇中英文对照
会计词汇中英对照计词汇中英对照一、资产assets1、流动资产current assets111 现金及约当现金cash and cash equivalents1111 库存现金cash on hand1112 零用金/周转金petty cash/revolving funds1113 银行存款cash in banks1116 在途现金cash in transit1117 约当现金cash equivalents1118 其它现金及约当现金other cash and cash equivalents112 短期投资short-term investments1121 短期投资-股票short-term investments - stock1122 短期投资-短期票券short-term investments - short-term notes and bills1123 短期投资-政府债券short-term investments - government bonds1124 短期投资-受益凭证short-term investments - beneficiary certificates1125 短期投资-公司债short-term investments - corporate bonds1128 短期投资-其它short-term investments - other1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market113 应收票据notes receivable1131 应收票据notes receivable1132 应收票据贴现discounted notes receivable1137 应收票据-关系人notes receivable - related parties1138 其它应收票据other notes receivable1139 备抵呆帐－应收票据allowance for uncollec- tible accounts- notes receivable 114 应收帐款accounts receivable1141 应收帐款accounts receivable1142 应收分期帐款installment accounts receivable1147 应收帐款-关系人accounts receivable - related parties1149 备抵呆帐－应收帐款allowance for uncollec- tible accounts - accounts receivable 118 其它应收款other receivables1181 应收出售远汇款forward exchange contract receivable1182 应收远汇款-外币forward exchange contract receivable - foreign currencies1183 买卖远汇折价discount on forward ex-change contract1184 应收收益earned revenue receivable1185 应收退税款income tax refund receivable1187 其它应收款- 关系人other receivables - related parties1188 其它应收款- 其它other receivables - other1189 备抵呆帐- 其它应收款allowance for uncollec- tible accounts - other receivables 121~122 存货inventories1211 商品存货merchandise inventory1212 寄销商品consigned goods1213 在途商品goods in transit1219 备抵存货跌价损失allowance for reduction of inventory to market 1221 制成品finished goods1222 寄销制成品consigned finished goods1223 副产品by-products1224 在制品work in process1225 委外加工work in process - outsourced1226 原料raw materials1227 物料supplies1228 在途原物料materials and supplies in transit1229 备抵存货跌价损失allowance for reduction of inventory to market 125 预付费用prepaid expenses1251 预付薪资prepaid payroll1252 预付租金prepaid rents1253 预付保险费prepaid insurance1254 用品盘存office supplies1255 预付所得税prepaid income tax1258 其它预付费用other prepaid expenses126 预付款项prepayments1261 预付货款prepayment for purchases1268 其它预付款项other prepayments128~129 其它流动资产other current assets1281 进项税额VAT paid ( or input tax)1282 留抵税额excess VAT paid (or overpaid VAT)1283 暂付款temporary payments1284 代付款payment on behalf of others1285 员工借支advances to employees1286 存出保证金refundable deposits1287 受限制存款certificate of deposit-restricted1291 递延所得税资产deferred income tax assets1292 递延兑换损失deferred foreign exchange losses1293 业主(股东)往来owners^(stockholders^) current account1294 同业往来current account with others1298 其它流动资产-其它other current assets - other2、基金及长期投资funds and long-term investments131 基金funds1311 偿债基金redemption fund (or sinking fund)1312 改良及扩充基金fund for improvement and expansion1313 意外损失准备基金contingency fund1314 退休基金pension fund1318 其它基金other funds132 长期投资long-term investments1321 长期股权投资long-term equity investments1322 长期债券投资long-term bond investments1323 长期不动产投资long-term real estate in-vestments1324 人寿保险现金解约价值cash surrender value of life insurance1328 其它长期投资other long-term investments1329 备抵长期投资跌价损失allowance for excess of cost over market value of long-term investments3、固定资产property , plant, and equipment141 土地land1411 土地land1418 土地-重估增值land - revaluation increments142 土地改良物land improvements1421 土地改良物land improvements1428 土地改良物-重估增值land improvements - revaluation increments1429 累积折旧-土地改良物accumulated depreciation - land improvements143 房屋及建物buildings1431 房屋及建物buildings1438 房屋及建物-重估增值buildings -revaluation increments1439 累积折旧-房屋及建物accumulated depreciation - buildings144~146 机(器)具及设备machinery and equipment1441 机(器)具machinery1448 机(器)具-重估增值machinery - revaluation increments1449 累积折旧-机(器)具accumulated depreciation - machinery151 租赁资产leased assets1511 租赁资产leased assets1519 累积折旧-租赁资产accumulated depreciation - leased assets152 租赁权益改良leasehold improvements1521 租赁权益改良leasehold improvements1529 累积折旧- 租赁权益改良accumulated depreciation - leasehold improvements 156 未完工程及预付购置设备款construction in progress and prepayments forequipment 1561 未完工程construction in progress1562 预付购置设备款prepayment for equipment158 杂项固定资产miscellaneous property, plant, and equipment1581 杂项固定资产miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值miscellaneous property, plant, and equipment - revaluation increments1589 累积折旧- 杂项固定资产accumulated depreciation - miscellaneous property, plant, and equipment16 递耗资产depletable assets161 递耗资产depletable assets1611 天然资源natural resources1618 天然资源-重估增值natural resources -revaluation increments1619 累积折耗-天然资源accumulated depletion - natural resources17 无形资产intangible assets171 商标权trademarks1711 商标权trademarks172 专利权patents1721 专利权patents173 特许权franchise1731 特许权franchise174 著作权copyright1741 著作权copyright175 计算机软件computer software1751 计算机软件computer software cost176 商誉goodwill1761 商誉goodwill177 开办费organization costs1771 开办费organization costs178 其它无形资产other intangibles1781 递延退休金成本deferred pension costs1782 租赁权益改良leasehold improvements1788 其它无形资产-其它other intangible assets - other18 其它资产other assets181 递延资产deferred assets1811 债券发行成本deferred bond issuance costs1812 长期预付租金long-term prepaid rent1813 长期预付保险费long-term prepaid insurance1814 递延所得税资产deferred income tax assets1815 预付退休金prepaid pension cost1818 其它递延资产other deferred assets182 闲置资产idle assets1821 闲置资产idle assets184 长期应收票据及款项与催收帐款long-term notes , accounts and overdue receivables 1841 长期应收票据long-term notes receivable1842 长期应收帐款long-term accounts receivable1843 催收帐款overdue receivables1847 长期应收票据及款项与催收帐款-关系人long-term notes, accounts and overdue receivables- related parties1848 其它长期应收款项other long-term receivables1849 备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectible accounts - long-term notes, accounts and overdue receivables185 出租资产assets leased to others1851 出租资产assets leased to others1858 出租资产-重估增值assets leased to others - incremental value from revaluation 1859 累积折旧-出租资产accumulated depreciation - assets leased to others186 存出保证金refundable deposit1861 存出保证金refundable deposits188 杂项资产miscellaneous assets1881 受限制存款certificate of deposit - restricted1888 杂项资产-其它miscellaneous assets - other二、负债liabilities21~ 22 流动负债current liabilities211 短期借款short-term borrowings(debt)2111 银行透支bank overdraft2112 银行借款bank loan2114 短期借款-业主short-term borrowings - owners2115 短期借款-员工short-term borrowings - employees2117 短期借款-关系人short-term borrowings- related parties2118 短期借款-其它short-term borrowings - other212 应付短期票券short-term notes and bills payable2121 应付商业本票commercial paper payable2122 银行承兑汇票bank acceptance2128 其它应付短期票券other short-term notes and bills payable2129 应付短期票券折价discount on short-term notes and bills payable213 应付票据notes payable2131 应付票据notes payable2137 应付票据-关系人notes payable - related parties2138 其它应付票据other notes payable214 应付帐款accounts pay able2141 应付帐款accounts payable2147 应付帐款-关系人accounts payable - related parties216 应付所得税income taxes payable2161 应付所得税income tax payable217 应付费用accrued expenses2171 应付薪工accrued payroll2172 应付租金accrued rent payable2173 应付利息accrued interest payable2174 应付营业税accrued VAT payable2175 应付税捐-其它accrued taxes payable- other2178 其它应付费用other accrued expenses payable218~219 其它应付款other payables2181 应付购入远汇款forward exchange contract payable2182 应付远汇款-外币forward exchange contract payable - foreign currencies 2183 买卖远汇溢价premium on forward exchange contract2184 应付土地房屋款payables on land and building purchased2185 应付设备款Payables on equipment2187 其它应付款-关系人other payables - related parties2191 应付股利dividend payable2192 应付红利bonus payable2193 应付董监事酬劳compensation payable to directors and supervisors2198 其它应付款-其它other payables - other226 预收款项advance receipts2261 预收货款sales revenue received in advance2262 预收收入revenue received in advance2268 其它预收款other advance receipts227 一年或一营业周期内到期长期负债long-term liabilities -current portion 2271 一年或一营业周期内到期公司债corporate bonds payable - current portion2272 一年或一营业周期内到期长期借款long-term loans payable - current portion2273 一年或一营业周期内到期长期应付票据及款项long-term notes and accounts payable due within one year or one operating cycle2277 一年或一营业周期内到期长期应付票据及款项-关系人long-term notes and accounts payables to related parties - current portion2278 其它一年或一营业周期内到期长期负债other long-term lia- bilities - current portion228~229 其它流动负债other current liabilities2281 销项税额VAT received(or output tax)2283 暂收款temporary receipts2284 代收款receipts under custody2285 估计售后服务/保固负债estimated warranty liabilities2291 递延所得税负债deferred income tax liabilities2292 递延兑换利益deferred foreign exchange gain2293 业主(股东)往来owners^ current account2294 同业往来current account with others2298 其它流动负债-其它other current liabilities - others23 长期负债long-term liabilities231 应付公司债corporate bonds payable2311 应付公司债corporate bonds payable2319 应付公司债溢(折)价premium(discount) on corporate bonds payable232 长期借款long-term loans payable2321 长期银行借款long-term loans payable - bank2324 长期借款-业主long-term loans payable - owners2325 长期借款-员工long-term loans payable - employees2327 长期借款-关系人long-term loans payable - related parties2328 长期借款-其它long-term loans payable - other233 长期应付票据及款项long-term notes and accounts payable2331 长期应付票据long-term notes payable2332 长期应付帐款long-term accounts pay-able2333 长期应付租赁负债long-term capital lease liabilities2337 长期应付票据及款项-关系人Long-term notes and accounts payable - related parties2338 其它长期应付款项other long-term payables234 估计应付土地增值税accrued liabilities for land value increment tax2341 估计应付土地增值税estimated accrued land value incremental tax pay-able235 应计退休金负债accrued pension liabilities2351 应计退休金负债accrued pension liabilities238 其它长期负债other long-term liabilities2388 其它长期负债-其它other long-term liabilities - other28 其它负债other liabilities281 递延负债deferred liabilities2811 递延收入deferred revenue2814 递延所得税负债deferred income tax liabilities2818 其它递延负债other deferred liabilities286 存入保证金deposits received2861 存入保证金guarantee deposit received288 杂项负债miscellaneous liabilities2888 杂项负债-其它miscellaneous liabilities - other三、业主权益owners^ equity31 资本capital311 资本（或股本）capital3111 普通股股本capital - common stock3112 特别股股本capital - preferred stock3113 预收股本capital collected in advance3114 待分配股票股利stock dividends to be distributed3115 资本capital32 资本公积additional paid-in capital321 股票溢价paid-in capital in excess of par3211 普通股股票溢价paid-in capital in excess of par- common stock3212 特别股股票溢价paid-in capital in excess of par- preferred stock323 资产重估增值准备capital surplus from assets revaluation3231 资产重估增值准备capital surplus from assets revaluation324 处分资产溢价公积capital surplus from gain on disposal of assets3241 处分资产溢价公积capital surplus from gain on disposal of assets325 合并公积capital surplus from business combination3251 合并公积capital surplus from business combination326 受赠公积donated surplus3261 受赠公积donated surplus328 其它资本公积other additional paid-in capital3281 权益法长期股权投资资本公积additional paid-in capital from investee under equity method3282 资本公积- 库藏股票交易additional paid-in capital - treasury stock trans-actions33 保留盈余(或累积亏损) retained earnings (accumulated deficit)331 法定盈余公积legal reserve3311 法定盈余公积legal reserve332 特别盈余公积special reserve3321 意外损失准备contingency reserve3322 改良扩充准备improvement and expansion reserve3323 偿债准备special reserve for redemption of liabilities3328 其它特别盈余公积other special reserve335 未分配盈余(或累积亏损) retained earnings-unappropriated (or accumulated deficit) 3351 累积盈亏accumulated profit or loss3352 前期损益调整prior period adjustments3353 本期损益net income or loss for current period34 权益调整equity adjustments341 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments3411 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments342 累积换算调整数cumulative translation adjustment3421 累积换算调整数cumulative translation adjustments343 未认列为退休金成本之净损失net loss not recognized as pension cost3431 未认列为退休金成本之净损失net loss not recognized as pension costs35 库藏股treasury stock351 库藏股treasury stock3511 库藏股treasury stock36 少数股权minority interest361 少数股权minority interest3611 少数股权minority interest四、损益类4 营业收入operating revenue41 销货收入sales revenue411 销货收入sales revenue4111 销货收入sales revenue4112 分期付款销货收入installment sales revenue417 销货退回sales return4171 销货退回sales return419 销货折让sales allowances4191 销货折让sales discounts and allowances46 劳务收入service revenue461 劳务收入service revenue4611 劳务收入service revenue47 业务收入agency revenue471 业务收入agency revenue4711 业务收入agency revenue48 其它营业收入other operating revenue488 其它营业收入-其它other operating revenue4888 其它营业收入-其它other operating revenue - other5 营业成本operating costs51 销货成本cost of goods sold511 销货成本cost of goods sold5111 销货成本cost of goods sold5112 分期付款销货成本installment cost of goods sold512 进货purchases5121 进货purchases5122 进货费用purchase expenses5123 进货退出purchase returns5124 进货折让charges on purchased merchandise513 进料materials purchased5131 进料material purchased5132 进料费用charges on purchased material5133 进料退出material purchase returns5134 进料折让material purchase allowances514 直接人工direct labor5141 直接人工direct labor515~518 制造费用manufacturing overhead5151 间接人工indirect labor5152 租金支出rent expense, rent5153 文具用品office supplies (expense)5154 旅费travelling expense, travel5155 运费shipping expenses, freight5156 邮电费postage (expenses)5157 修缮费repair(s) and maintenance (expense )5158 包装费packing expenses5161 水电瓦斯费utilities (expense)5162 保险费insurance (expense)5163 加工费manufacturing overhead - outsourced5166 税捐taxes5168 折旧depreciation expense5169 各项耗竭及摊提various amortization5172 伙食费meal (expenses)5173 职工福利employee benefits/welfare5176 训练费training (expense)5177 间接材料indirect materials5188 其它制造费用other manufacturing expenses56 劳务成本制ervice costs561 劳务成本service costs5611 劳务成本service costs56 劳务成本制ervice costs561 劳务成本service costs5611 劳务成本service costs57 业务成本gency costs571 业务成本agency costs5711 业务成本agency costs58 其它营业成本other operating costs588 其它营业成本-其它other operating costs-other5888 其它营业成本-其它other operating costs - other 6 营业费用operating expenses61 推销费用selling expenses615~618 推销费用selling expenses6151 薪资支出payroll expense6152 租金支出rent expense, rent6153 文具用品office supplies (expense)6154 旅费travelling expense, travel6155 运费shipping expenses, freight6156 邮电费postage (expenses)6157 修缮费repair(s) and maintenance (expense)6159 广告费advertisement expense, advertisement6161 水电瓦斯费utilities (expense)6162 保险费insurance (expense)6164 交际费entertainment (expense)6165 捐赠donation (expense)6166 税捐taxes6167 呆帐损失loss on uncollectible accounts6168 折旧depreciation expense6169 各项耗竭及摊提various amortization6172 伙食费meal (expenses)6173 职工福利employee benefits/welfare6175 佣金支出commission (expense)6176 训练费training (expense)6188 其它推销费用other selling expenses62 管理及总务费用general & administrative expenses625~628 管理及总务费用general & administrative expenses 6251 薪资支出payroll expense6252 租金支出rent expense, rent6253 文具用品office supplies6254 旅费travelling expense, travel6255 运费shipping expenses,freight6256 邮电费postage (expenses)6257 修缮费repair(s) and maintenance (expense)6259 广告费advertisement expense, advertisement6261 水电瓦斯费utilities (expense)6262 保险费insurance (expense)6264 交际费entertainment (expense)6265 捐赠donation (expense)6266 税捐taxes6267 呆帐损失loss on uncollectible accounts6268 折旧depreciation expense6269 各项耗竭及摊提various amortization6271 外销损失loss on export sales6272 伙食费meal (expenses)6273 职工福利employee benefits/welfare6274 研究发展费用research and development expense6275 佣金支出commission (expense)6276 训练费training (expense)6278 劳务费professional service fees6288 其它管理及总务费用other general and administrative expenses63 研究发展费用research and development expenses635~638 研究发展费用research and development expenses6351 薪资支出payroll expense6352 租金支出rent expense, rent6353 文具用品office supplies6354 旅费travelling expense, travel6355 运费shipping expenses, freight6356 邮电费postage (expenses)6357 修缮费repair(s) and maintenance (expense)6361 水电瓦斯费utilities (expense)6362 保险费insurance (expense)6364 交际费entertainment (expense)6366 税捐taxes6368 折旧depreciation expense6369 各项耗竭及摊提various amortization6372 伙食费meal (expenses)6373 职工福利employee benefits/welfare6376 训练费training (expense)6378 其它研究发展费用other research and development expenses7 营业外收入及费用non-operating revenue and expenses, other income(expense)71~74 营业外收入non-operating revenue711 利息收入interest revenue7111 利息收入interest revenue/income712 投资收益investment income7121 权益法认列之投资收益investment income recognized under equity method 7122 股利收入dividends income7123 短期投资市价回升利益gain on market price recovery of short-term investment 713 兑换利益foreign exchange gain7131 兑换利益foreign exchange gain714 处分投资收益gain on disposal of investments7141 处分投资收益gain on disposal of investments715 处分资产溢价收入gain on disposal of assets7151 处分资产溢价收入gain on disposal of assets748 其它营业外收入other non-operating revenue7481 捐赠收入donation income7482 租金收入rent revenue/income7483 佣金收入commission revenue/income7484 出售下脚及废料收入revenue from sale of scraps7485 存货盘盈gain on physical inventory7486 存货跌价回升利益gain from price recovery of inventory7487 坏帐转回利益gain on reversal of bad debts7488 其它营业外收入-其它other non-operating revenue- other items75~ 78 营业外费用non-operating expenses751 利息费用interest expense7511 利息费用interest expense752 投资损失investment loss7521 权益法认列之投资损失investment loss recog- nized under equity method7523 短期投资未实现跌价损失unrealized loss on reduction of short-term investments to market753 兑换损失foreign exchange loss7531 兑换损失foreign exchange loss754 处分投资损失loss on disposal of investments7541 处分投资损失loss on disposal of investments755 处分资产损失loss on disposal of assets7551 处分资产损失loss on disposal of assets788 其它营业外费用other non-operating expenses7881 停工损失loss on work stoppages7882 灾害损失casualty loss7885 存货盘损loss on physical inventory7886 存货跌价及呆滞损失loss for market price decline and obsolete and slow-moving inventories7888 其它营业外费用-其它other non-operating expenses- other8 所得税费用(或利益) income tax expense (or benefit)81 所得税费用(或利益) income tax expense (or benefit)811 所得税费用(或利益) income tax expense (or benefit)8111 所得税费用（或利益）income tax expense ( or benefit)9 非经常营业损益nonrecurring gain or loss91 停业部门损益gain(loss) from discontinued operations911 停业部门损益-停业前营业损益income(loss) from operations of discontinued segments9111 停业部门损益-停业前营业损益income(loss) from operations of discontinued segment912 停业部门损益-处分损益gain(loss) from disposal of discontinued segments9121 停业部门损益-处分损益gain(loss) from disposal of discontinued segment92 非常损益extraordinary gain or loss921 非常损益extraordinary gain or loss9211 非常损益extraordinary gain or loss93 会计原则变动累积影响数cumulative effect of changes in accounting principles931 会计原则变动累积影响数cumulative effect of changes in accounting principles9311 会计原则变动累积影响数cumulative effect of changes in accounting principles94 少数股权净利minority interest income941 少数股权净利minority interest income9411 少数股权净利minority interest income。
会计词典中英文对照
可接受质量水平absorption absolute above-the-line depreciation a basket of 吸收分配,分摊非正常折旧,acceptance receiptinheritance currencies承兑,绝对继承权经常预算收入,,一揽子货币一篮子线上认付absorption account abnormal exchange分摊账户,项目收入非正常交易货币,非正常[损益表] 计价账户acceptance absolute liability绝对赔偿责任行市payableabsence rate absorption costing A/C payee only应付承兑票据,吸收成只可转帐分摊成本法缺勤率absolute ownership abnormal gain非正常收益绝对所有权本法acceptance abacus absenteeism rate缺勤率算盘agreement absolute parabnormal itemabsorption pricing承兑契约分摊法定价特殊项目例外项目,,,固定票面价不变票absolute abandoned非正常项目面价acceptance absorption rate and property acceptance吸收分配率,废弃财产分摊率,无条件承兑guarantee absolute quota abnormal loss承诺与保证率非正常损失绝对配额absolute abandonedacceptance bank absolute abnormal profit assignment abstract of account property option承兑银行非正常利润,无条件转让账户概要账户摘要财产废弃选择权subscription确定条件的募集acceptance abstract of posting of abnormal rate absolute bond abandonment by无附加条件债券过账分录表interventionabsolute title returncharge参与承兑废弃费用报废支出, ,参加承兑非正常投资回报率绝对产权abstract of titleabsolute contract产权说明产权证明,无附加条件合同acceptance absolute total loss abnormal return abandonment实际全损书非正常报酬certificate absolute cover option验收证明绝对保险范围放弃选择权abstracts absolute value error abnormal risk, 概要摘要绝对值误差非正常风险acceptance charge abandonment value absolute discharge承兑费,无条件无条件豁免废弃价值debt abnormal spoilage absorbed burden accelerated已分摊解除债务已分配费用, 非正常毁损acceptance abatement claim maturity减价要求费用提前还债期限commissionabsoluteabnormal waste承兑手续费,承兑佣非正常损耗accelerating endorsement ABC inventory absorbed cost金已分摊, 无条件背书已吸收成本premium systemabove par高于面值累进奖金成本存货制度ABCacceptance absolute error绝对误差condition above-the-lineabsorbed expense bear to ability acceptability test承兑条件可接受性测试,已分配费用已分摊线上项目,经常项目absolute fixed cost criterion费用绝对固定,承受能力,承受能力固定成本]损益表[acceptance credit audit acceptable承兑信用标准成本riskabove-the-line absorbed可接受审计风险acceptance abnormal cost peg expenditurefixed absolute overheads已,线上非正常成本,经常项目支出已分配经常费用declaration system acceptable quality[项目支出] 损益表绝对联系汇率制分摊经常费用承兑申报单level abnormal 应收承兑票据通融汇票账户分析法account in dispute acceptance fee access value有争议账目承兑手续费存取值account balance accommodation acceptance register账户余额承兑票据登记簿account in transit endorsement accession acceptance for未达账项,财产自然增益通融背书在途账account chart honouracceptance testing代承兑,信用担保承会计科目表验收测试,验收检查account in trust accession tax accommodation信托账户财产增益税兑accountendorseraccepted bill通融票据背书人已承兑汇票account noteacceptance house accessor classification会计科目单, 存取器账户分类账目单承兑银行,承兑所accommodation accepted bond已承兑债券account number account acceptance in blank closing accessory contract kite账号, 账户编号附带合同,附带合约空头支票,欠单空白承兑method accepted draft账结法已承兑汇票account of the accessory product acceptance accommodation副产品exchequer account inspection noteclosing accepting bank国库账验收通融票据承兑银行procedureaccessory risk结账手续结账程序,附加险account paid accepting house acceptance letter of accommodation付讫承兑机构,承兑银行account codecreditpartiesaccident and health会计科目账户编号, 通融票据关系人承兑信用证account planpayable of accepting rate意外和健康保障计编号master fileexchange acceptance line accommodation应付账款主档案外汇承兑率划银行承兑限额account days purchase优惠采购放账日期account payee accident acceptance market acceptor death收款人账户受],银人承兑[行票据贴现票据市场,接account distribution benefit accommodation账户分配] 契约市场[人工意外死亡赔偿金,account risk receivable通融险伤死亡抚恤金programme account due access acceptance收账程序到期账款存取accommodator maturityaccident insurance,贷款人资金融通者承兑票据到期日意外险,意外事故险account sales access capability account executive承销清单存取能力, 客户主管销售清单and accord acceptance accommodatingaccount settled maturity record satisfactionaccess control bank account flow chart结算账户流程图,和解和清偿承兑汇票到期记录应允和, 已结清账目存取控制通融银行清偿account titlecontrol of acceptance access accommodation account form会计科目账户式,账户格式,账户名称accountallowance engagement verification存取控制验证,住宿津贴账户会计科目接受委托account transfer account form转账科目balance sheet accommodation bill access cycle acceptance period account analysis存取周期通融票据账户分析承付期账户式资产负债表account transfer memoanalysis account account in arrear accommodation acceptance access routine 转账通知单存取程序积欠账目approach draft receivable会计师职责会计资料会计估计合并会计by accountability accounting问责性经管责任,accounting formula accounting ethics accounting counteraccounting decision会计公式会计职业道德, 会计会计决策会计柜组核算accountability专业道德accounting function accounting centre accounting activity approach accounting会计职能,经管责任观,受托责会计工作,会计业务会计功能核算中心accounting event department任观,会计会计事项会计部,会计处accounting glossary accounting accounting会计词汇科accounting adjustment changes accountability unit账务调整责任单位会计变更accounting graph evidence accounting会计图表,核算图表会计凭证disclosureaccountable person accounting affairs accounting check会计披露会计事务会计检查,会计稽核,,会计揭示责任人accounting accounting会计校验guidelinesaccounting accountancy display accounting evolution会计指南,会计学会计业务, ,会计演变会计指引会计演进boardalternatives accounting choice备选会计方法核算牌, 会计选择核算板accounting accountancy accounting historiography serviceaccounting division accounting accounting clerk expertise会计学史会计部门, 会计专长,会计事务会计服务会计史会计员记账员, approach会计方法accounting income accounting code accountantaccounting doctrine accounting field会计收益会计学说,会计信条,会计师会计人员, ,会计法规会计条例账面收益会计领域会计界,accounting archives会计档案accounting indices accountant general accounting accounting concept accounting file会计指标,总会计师会计长,核算指标会计观念会计概念, 会计档案document accounting会计文件会计凭证,accounting accounting assumption accounting firm in accountant会计会计假设会计师事务所,informationconsultancy chargeaccounting element会计信息会计咨询会计要素公司,会计资讯主办会计会计主管, accounting base会计基础accounting item accountant's accounting control accounting entity for accounting账项,账目会计主体会计实体,, ,会计控制会计管理income tax certificate accounting based会计单位所得税会计会计师证明书accounting on shift accounting分班核算language accounting entry accounting for accountant's feeconvention会计语言会计师费会计惯例会计分录inventory based accounting存货会计accounting law accounting cost accountant's on taskaccounting会计法单项任务核算会计费用会计成本, joint for handbook equation accounting会计等式会计师手册accounting accounting beta accounting criteria venture 合营会计贝他系数会计标准会计,合资企业会计,legislation accountant's report accounting error会计立法会计差错会计会计师报告系数βaccounting cycle会计循环accounting accounting accounting for accountant's accounting book 会计账册,会计账簿literaturemerger estimate accounting data responsibility会计文献,会计学文会计工作人员记账凭证授信买方accounting record accounting policy,会计政策献会计记录会计簿籍accrediteeaccounting work accounting信用证接受人,信用,会计业务会计工作statement accounting policy accounting loss accounting证受益人会计报表会计损失accounting year reference date change会计年度会计政策变更会计参照日accrediting party accounting manual accounting信用证开立方,会计工作会计手册accounts payable accountingsupervision accounting会计监督守则应付账款accreditor postulatereference period信用证申请人会计假定会计参照期间会计假设,payable accounting system accounts accounting会计系统会计制度,accretion of capital measurement accounting reform ledgeraccounting practice资本增值,应付,会计改革会计计量应付账款总账会计惯例会计实务,accounting账款分类账会计师事务所accrual accounting accounting technique accounting权责发生制会计, 应会计技术payable accounting regulationmechanism accounts计制会计会计规范会计法规会计机制, periodaccounting tems principles会计原理会计原则, 会计术语应付账款期accrual accounting method accounting report accounting, 会计方法会计报表会计报告modelaccounting accounting accounts payable应计会计模式registeraccounting model terminologyprocedure accounting会计模式应付账款登记簿,会计名词会计程序会计术语accrual basis representation权责发生制,应计制会计反映accounts prepaid accounting accounting theory accounting process,会计理论,会计处理程序会计预付货款预付账款accrual concept objective accounting权责发生概念过程会计目标,应计accounts receivable accounting responsibility概念会计责任应收账款thoughts accounting officer accounting会计主管会计思想,会计主任accrual dateprofessionaccounting routine accounts receivable应收应付日期,应计,会计专业会计职业,会计程序ledgeraccounting accounting日期应收会计行业,应收账款总账treatment accounting rule organisation会计规则会计组织会计处理账款分类账accruals accounting profit应计项目会计利润accounts receivable accounting service accounting period accounting trend会计期间,, 会计服务会计报告会计趋势会计动态accrued asset accounting period应计资产期应收账款期accounting unit accounting programme账务处理会计单位记账程序,accrued basic wage accounting software accounts receivable应计基本工资会计软件单位turnoverrate accounting of personnel应收账款周转率会计人员accrued bonus returnaccounting accounting应计奖金会计报酬率accreditation software package accounting valuation会计软件包会计计价评审会计估价,accrued accounting ratio philosophy财务比率, 会计哲学会计比率depreciationaccredited party accounting voucher accounting staff应计折旧应计收入accumulated profit累计利润accrued taxaccrued dividend应计税款应计股利,应付税款accrued wage accrued expense应计未付工资应计费用accumuated accrued income应计收益dividend累计股利interest accruedaccumulated payable应计未付利息amortisation累计摊销,累积摊销interest accruedaccumulated receivable应计未收利息apportionment累计分配,累积分配accrued item应计项目accumulated cost累计成本,累积成本accrued liability应计负债accumulated deficit累计亏损,累积亏损accrued loss应计损失accumulateddepletionaccrued payable累计折耗应计未付款项,累积折耗accumulated accrued payroll应计未付工资depreciation累计折旧;累积折旧pension accruedaccumulated cost应计养老金成本earnings累计收益accrued profit应计利润accumulated error累计误差accruedaccumulated fund receivables累积基金应计未收款项accumulated accrued rent应计租金income累计收益accrued revenue易币贷款空白收据bid price methodB Share bad debt loss投资残值回收期计投标价格B股坏账损失blind trust backtrack search隐蔽信托追踪查找算法bid rate bad debt provision baby bond 坏账准备投标价小额债券block allocation back-up bailout period整笔拨款委托期后备;后援bilateral agreement back charge bad debt ratio 双边协议坏账比率决算后费用blue-chip balanceback-up copy;结存余额副本;结余corporation back dutybilateral arbitrage bad debt recovery蓝筹公司双边套汇坏账收回,欠税补缴税款bearback-up diskette抛空投机卖空;后备软盘空投;board lot bad debt write-off back freight bilateral assistance手双边援助坏账冲销退货运费bear accountbackward指在证券空头账户(bond indenture back moneyintegration bill broker bad debts债券信托契约反向兼并票据经纪人) 逾期未付款交易所做空头;拖欠款recovered account坏账收回账户bond insurance bear and bull backward bill clearing back order 债券保险买空卖空缺货;延期交货票据清算bad loan supervision反向监控不良贷款bondedback order memo bill collection bear bond延期交货通知书票据托收;看跌债券熊债券indebtedness bad title backward tracing担保债务失效产权无效所有反向追踪;bill of estimate back pay bear campaign抛空风权欠薪估价单bonded storebackwardation保税仓库延期交割费;保税物料bill of exchange badges of trade bear clique back rent欠租交易标志空头集团汇票bonus share and bad doubtful红股or bail bondexport bill bear compaign loansback salary of保释担保;压价风潮卖空风潮保释担保欠薪呆滞及不良贷款;book debt import 账面债务书货物进出口报单bear covering back-door financing bad asset补空呆滞资产; ;秘密融资后门融资不良资产bookkeeping bailee black figure 余额受托人procedure bear drive back-door listing bad buy记账程序卖空潮借壳上市赔本买卖black market bailer寄托人黑市;委托人borrowing plan bad claim backed bond bear market借款计划市价疲软担保债券不良债权blank account book bailment空白账簿财务委托bought backlog and bear operation bad debt sold坏账积压卖空行为notebailment of goods blank credit买卖单据空白信用汇票受托保管货品bid deposit back-to-back credit bad debt expense投标押金坏账费用转接式信;相对信用branch bailout method blank invoice bank背对背信用用;空白发票投资残值计算法account bad debt insurance bid guarantee坏账保险;投标担保承包担保分行账户blank receipt payback bailoutback-to-back loanbudget account预算账户bull bond看涨债券business contract营业合同buying rate买入价;买进汇率．现金登记簿systemcheck price closing inventory capacity loading cable confirmation期末存货限价生产能力负荷电报确认书中央结算制度;集体cash budget交收系统现金预算code cable credit capital adequacy check programme of banking检查程序电传信用证practicecertificate of ratiocash collection银行营运守则资本充足率cheque account cable draft basiscompliance支票账户合约完成证明书收付实现制电汇汇票coefficient-norm capital adjustmentcosting cable ordercertificate accountof cash distribution circular for定额成本法资本调整帐户电报订货;电表订单confirmation ratedeposit现金分配率存款单通函确认collateral note capital appraisal cable rate附担保品期票电汇汇率资本评估of of circular cash dividend letter certificate 现金股利collection capital appreciation exemption creditcable transfer收账循环信用证资本增值;豁免证明书流通信电汇casual audit临时审计用证collection method of call depositcapital assetcertificate收付实现制通知存款; 资本资产;长期资产活期存款circular note indebtedness casual expense借据旅行支票国库券;临时性费用columnar journal call in advance capital assurance多栏式日记账预收股款资本保险city collection casual worker cessation of散工同城托收commercial call in arrear business cargo certificate停业海运货物保险合同催缴逾期股本accounting civil action and casualty theft商业会计民事诉讼cessionlosscall loan cargo claim短期贷款意外事故及盗窃损转让财产权益货运索赔commercial invoice claim失商业发票债权索赔;chain banking callable bond cargo insurance连锁银行业务可提前赎回债券commission income ratecasualty insurance classificationof灾难保险佣金收入货物保险费率accountscallable capital chain discount会计科目帐户分类连锁折扣通知即缴股本;committed cost casualty carried interest insurance约束成本分类附带权益chain index proceeds callable loan通知放款连锁指数意外险收入fund commodity carry-back of loss claused bill附条款票据亏损转回turnovercentral bank check and balance canceled bond中央银行已注销债券互相制衡商品资金周转率clearing balance carrying amount结算票据交换差额; 账面金额cost check commitee common cancellable lease central bank rate稽核委员会可解除租约差额中央银行贴现率allocation cash basis共同成本分摊现金收付制close end central capacity level clearing check list 生产能力水平固定金额核对项目清单country collection cash bonus house 现金红利异地托收结算中心closing check mark capacity limit生产能力极限核对符号;结账结转credit adviceclearing central cash book存款通知书;贷款通知credit fund信贷资金crown debt国债;公债currency exchange货币兑换current value现值customers account应收账款cyclical variation循环变动．预期期末存货direct subsidy departmental default cost daily accounting debeture直接补贴违约成本日常核算债券detailed audit accounting部门核算详细审计directory file default risk daily statement debit目录文件违约风险借记;借方借日报表;determinable departmental disbursement income daily trading limit debit-credit defeasance of debt costing 每日价格上下限固定收益债务废除部门成本计算insurance bookkeeping船舶费用保险借贷记账法development departmental deferral data base递延账项数据库disbursement expense expense debt instrument部门费用债务票据开发费用voucher deferred asset data classification付款凭证递延资产数据分类dialy cash balance debt mortgage depletable asset每日现金余额折耗资产;递耗资产抵押债务disclosure deferred debit of data conversion递延借项数据转换interest depositdebt-adjusting differential cost权益披露存款;保证金差量成本债务调整;定金;deferred posting data file延期过账数据档案押金discount on bond differential duties to debts assets 债券折价差别关税deposit rate data storage ratiodeferred revenue数据储存存款利率递延收入负债对资产比率discount operation differential fixed贴现操作costdeferred taxation date draft deposit slip decentralised定期汇票递延税项存款单差量固定成本discounted cash accounting分权制会计flowdeficit deposit-taking diminishing asset date of acceptance折现现金流量递耗资产赤字承兑日期company decimal system接受存款公司十进制discounted payback date of cancellation delayed payment diminishing return注销日延期付款报酬递减methoddeprecation declaration of折现回收期法direct clearing expense dividendday book delinquent account分派股息公告折旧费用直接结算日记账逾期未收账款discretionary variable cost dead asset delivered duty paid declared value direct expense depreciated cost酌量变动成本直接费用折余成本设定价值完税后交货无用资产discriminant depreciation period dead stock declining balance direct material by delivery呆滞存货余额递减折旧期限直接材料analysisinstalment差别分析;判别分析分期交货out-of-pocket deregulation decrement dead ticket direct法减值放宽管制成交单costsdemand draft直接即期汇票直接付现成本; dishonoured deductible loan debenture coupon design fee设计费用支付成本债券利息票可扣除借款cheque demutualisation拒付支票将会股份制;股份化; direct quotation debenture interest ending deed of guarantee desired债券利息保证契据员制转为股份制直接报价disposableinventory动态比率domestic loan personal income国内放款个人可支配收益domestic share fixed of disposal内资股asset固定;固定资产清理dormant asset闲置资产资产变卖double entry distorted income复式记账不真实收益double-check distress price双重核对处理价doubtful debts distribution in kind实物分配;实物分派provision呆账准备;坏账准备distributor经销商downside pricemovement of diversification价格走低risk风险分散draw on one'screditdividend in kind凭信用借款实物股利drawee bank dividend option付款银行股利期权drought reserve dividend paid财务困难准备金已付股利dual pricing dividend yield双重定价法股息率due on demand document活期;凭证;文件即期dutiable article documentary应课税商品acceptance跟单承兑duty of secrecy保密责任documentary draft跟单汇票duty paid certificate完税凭证dollar overhang美元过剩dynamic ratioearmarked loan eligible commercial enlarged share error of excessive profit expected life预期使用年限专用贷款超额利润computation papercapital已扩股本计算错误有效商业票据expected variance earning power exchange预计误差盈利能力;收益能力commission elimination entry error-free operation enterprise income抵销分录兑付佣金无错操作expended earnings per share tax息税前利润企业所得税appropriation employee benefits exchange fund bill estate agent已用拨款外汇基金票据地产经纪人entreport trade payable earnings reinvested转口贸易应付福利费再投资收益expense account estate duty exchange parity费用账户遗产税外汇平价equal-cost line earnings test employee liability 等成本线收益测试expense payable estimated insurance exchange rate应付费用;外汇汇率职工伤亡保险汇率assessment equilibrium analysis economic估计评税均衡分析expense standard accounting employee pension exchange rate gap费用标准汇率差额经济核算职工养老金cost equipment fund estimated 设备基金exponential curve rate exchange employeeeconomic appraisal system指数曲线估计成本制度经济评估quotation equipment retirement fund汇率牌价职工退休基金export replacementeconomic letter of Eurocheque;设备更新设备重置欧洲支票creditemployee share depreciation exchange ratio出口信用证交换比率经济折旧Euro-commercial equity accounting option 权益会计职工认股权export quota exchange economic value paper出口配额经济价值欧洲商业票据restriction equity capital employee's权益资本外汇限制export tariff effective cost insurance fund Eurocurrency 出口关税实际成本职工保险基金欧洲货币ex-dividend date equity contribution除息日投入资本extension and employment of fund evergreen credit exchange effective常年信用资金运作footing equity financing rateexecutory小计和合计实际汇率股票融资consideration ex drawing endorse不支取利润背书待履行约定external exchange effective tax rate equity investment对外交易实际税率权益投资exempt agreement endowment annuity exception; 养老年金例外例外协议审计异议external loan equity ownership effectiveness audit外债;效用审计资本所有权权益exemption clause endowment profit exceptional item特殊项目;例外项目免责条款赞助盈利extra dividend per efficient portfolio value equity额外股利有效投资组合ex-factory pass rate excess charge share enforceable每股权益超额费用出厂合格率extraneous electronic contractdata强行;强制执行合同earnings error bound excess depreciation processing expansion fund额外收益发展基金过度贬值误差界限执行合约电子数据处理．extraordinary profit非常利润．facilityfiduciary fund management fixed overhead forecast variance foreign source预测差异财务管理资金融通;信用安排信托基金固定管理费用income境外收益balance forecasted fixed premium factoring field audit financial固定保险费现场审计foreign programme trade sheetcommission财务计划预计资产负债表让售佣金financing fieldwork allowance fixed rate bond外贸资金融通固定利率债券外勤工作津贴agent factory cost foreign financial settlement财务结算制造成本forex option accountfile directoryfixed ratio外汇期权固定比率国外代理商账户文件目录档案目录; financial statement fair presentation财务报表公正表述formal contract file ouput foreign creditfixed trust正式合同档案输出;海外信固定信托海外信用证financing cost fair wear and tear贷正常损耗理财成本forward bargain flat interest rate final beneficiary远期交易统一利率最终受益人currency false accounts financing structure foreign假账融资结构forward delivery deposit finance charge flexible budget远期交货弹性预算财务费用外币存款fine paper false reporting有信用票据虚假申报forward entitlement currency flexible price finance department foreign远期权利弹性价格财务部门translation fancy paper firm contract确定合约确定合同; 热门证券外币折算forward funding finance lease exchange floating提供远期资金exchange fault analysisforeign accounting first mortgage rate融资租赁会计失效分析故障分析; 第一抵押权浮动汇率forward rate allocation远期汇率外汇分配制度floating loan fiscal agent fctory set price financial accounting浮动贷款财务会计财务代理人出厂价格forward trade exchange foreign远期交易dealings floating price portfolio feasible fiscal year financial accounts 财务报表会计年度浮动价格外汇交易foul bill of lading set不完全定单可行投资组合exchange fixed asset floating stock foreign financial condition流通股财务状况固定资产franchise tax market feathered asset专营税外汇市场;虚假资产渗水资产flow of cost fixed budget financial data 财务数据固定预算成本流转fraudulent foreign exchange fee tail指定继承人的不动disbursement quotation financial disclosure fixed charge ratio flow-through伪造支出财务状况披露固定费用率产外汇牌价accounting实交税收会计fraudulent trading intangible fellow-trader foreign exchange financial institution fixed欺诈性交易金融机构speculation assetcommission fluctuation固定无形资产;波动同业佣金外汇投机变动free cash flow financial investment自由现金流量金融投资foreign lending footing fidelity fund fixed liability互保基金固定负债合计;国外贷款境外贷款free ratefinancial自由汇率funds flow资金流转freehold land永久地权funds statement资金表free-marketfuture delivery economy期货自由市场经济;远期交货future value freight终值运费fringe benefit附加福利fringe wage附加工资frozen asset冻结资产full audit全面审计full cost完全成本share paid fullycapital已缴足股本functional cost职能成本functionalobsolescence功能性贬值fund flow资金流向fund pool综合投资fundamental law基本定律funded debt长期债务．普遍优惠关税投资总额guaranteed goodwill gage商誉担保品;抵押品mortgage gross liabilities general purchasing担保抵押总负债government audit gain and loss power政府审计损益;盈亏一般购买力guaranteed reserve gross margin保证准备金毛利;边际贡献government gain on exchange generalised audit 外汇盈余guaranty fund gross pay softwareexpenditure保证金政府支出通用审计软件工资总额gardening expense绿化费用guildgross price government loan gift tax同业公会公债赠与税总价;行业协会garnishee order第三债权人扣款申gross receipt government giro bank收入总额转账银行请securities政府债券gross sales garnishee wage giro cheque转账支票扣发工资销售总额grace period宽限期group accounts global bond gearing集团报表;资本负债率杠杆比全球债券grant补助金率group company godown charge集团公司仓库费用green back general agency总代理美钞group profit going concern集团利润持续经营amount gross economic generalgrowth stock method gold standard risk成长股一般经济风险金本位总价法guarantee fund general expenses gross budget good faith总务费用保证金总预算certificate良好信用证书guaranteed credit capital gross general journal普通日记账担保信贷formation goods and chattels资本构成总额一般动产guaranteed fund general liability保证基金普通债务domestic gross goods in bond保税货物guaranteed letter of investment general国内投资总额creditin goods management trust transit一般信托保兑信用证gross expenditure insurance货运保险支出总额guaranteed liability general offer担保债务全面收购建议gross export value goods received出口总值guaranteed loan notepreferential general商品收讫单担保贷款gross investment dutyhaircuthighlight housing概述扣减;扣减率grants-in-aid住房补贴highs and lows half-adjust高价和低价四舍五入housing reserve住房公积金hike in price Hang Seng Index涨价恒生指数human assetaccounting hard arbitrage hire purchase人力资产会计转手套利agreement租购协议hurdle rate hard goods利率下限耐用消费品historial rate历史汇率hurdle rate of return hard market最低报酬率市场坚挺due holder inhybrid harmonisation course accounting正当持票人method system混合会计法协调关税制度holding company母公司控股公司;hybrid cost head of expenditure混合成本开支类别holding gain持有利得hybrid securities hedge混合证券套头套期;对冲交易;premium holiday交易hypothecate pay抵押假日奖金hedge accounting套期保值会计hypothecated asset home office抵押资产总店本店;hedge fund对冲基金hypothecated stock honorarium用作抵押品的股票酬金hidden asset隐匿资产hypothecation horizontal audit抵押同业查帐high exchange高汇价hypothesis testing horizontal假设测试competition high profit item高利项目同业竞争hypothetical sinkingfundhigher in quotation hour cost小时成本行市看涨假定偿债基金hour-rate wage highest bid计时工资最高投标价．税前收益知识产权internal auditiing Identifiable asset analysisindividual内部审计投入产出分析可辨认资产inter-city settlement income flow proprietorship独资异地结算收益流转internal control risk Idle cash insider dealing内部控制风险闲置现金内幕交易inter-departmental induced investment income in kind诱发性投资实物收益internal document insolvency funds Idle time cost income内部凭证停工成本部门间收益无力偿付基金industrial income recognition 收益确认internal Illiquid fund interest of adjustment transfer inspection行业调整非流动资金利息priceincome tax accounts内部转移价格检查账目查账; interest cost deduction industrial project Immediate asset工业项目利息成本流动资产所得税扣款international installation charge安装费accounting capital interest group Impairment loss incomeplete bill inefficient国际会计不完整票据利益集团亏损instalment delivery market无效资本市场分期交货international on interest increase of budget Import charge追加预算进口费用bidding ineligible bill instalment financing overdraft国际招标无效票据分期付款融资透支利息incremental Import exchange进口外汇international investment interest rate inflation instant wholesale利率增量投资转手批发通货膨胀investment Import surcharge国际投资进口附加税interest rebate indemnity insurable property information network可保财产损害赔偿利息回扣信息网络international Imp rest basis定额制settlement information interest subsidy indenture insurance国际结算利息补贴合同certificate Imputation technology保险凭单估算信息技术intra-city settlement independent audit interest warrant同城结算独立审计付息凭证insurance contract In the red initial appropriation首次拨款保险合同亏损;赤字intra-company indirect bill interim audit间接票据中期审计transaction initial estimate Inactive account insurance fund内部交易保险基金不活跃账户初步概算interim dividend indirect finance间接融资中期股利introduction to bid Incentive pay intangible wear and initial expenditure招标奖金开办费interior liability indirect matching tear无形损耗内部负债间接配比inventory initiation fee of Incidence入会费adjustment indirect trade taxationintegrated intermediate存货调整间接贸易税收归属;税收负担account inland operation forwarding 中间账户整体经营inventory financing individual Income account expense income存货融资收益账户国内运费intermediate market property intellectual tax个人所得税中间市场inventoryright input-output Income before tax联合成本高风险场外市场实物in item received management存货管理kiteadvance joint debtors key board entry junior bond空头支票键盘输入非优先债券预收项目共同债务人inventory shrinkage存货损耗kite-flyeritemised account key business ratios joint investment junk pirce开空头支票者关键行业比率联合投资极低价格明细账户inventory value 存货价值kiting items received in jurisdiction joint obligation of key currency 挪用补空主要货币连带债务boundary investment adviser advance投资顾问预收项目地域管辖权kiting cheque key employee joint ownership 空头支票共有权关键雇员time job audit in investment decision just投资决策工作审计kiting stock key manufacturing joint property executive空头股票适时生产共有财产insuranceinvestment in job cost关键管理人员保险分批成本knock-down price joint stock company time outside unit just in成交价格对外投资股份公司executive job evaluation purchasing key工作评价适时购货known liability joint stock system optioninvestment income已知负债股份制投资收益关键管理人员购股justification routine job lot control证明程序权分批控制known loss jointly investment controllend已知损失key indicator justified price job premium order cost asset投资溢价关键指标共同控制财产合理价格L/C(letter of credit) system信用证分批成本制度key ledger journaljustifying digit investment profit;增量利润日记账簿分录簿总分类账调整数字label data job order costing 标号数据分批成本计算management key invisible asset kanban system journal entry看板管理无形资产分录;看板制度label record job specification personnel标号记录关键管理人员工作说明karatjournalising invisible trade计算黄金纯度的无形贸易(开labeled price jobbing business document key money标价) 单位证券经销业务额外小费记账凭证involuntary loan强制贷款labour accounting judgement rating joint account keelage key variable人工会计入港税关键变量共同账户判断法inward bill进口单据labour cost joint bid keyboard kerb broker judicial capacity键盘场外经纪人联合投标司法权力accounting irrevocable credit人工成本会计不可撤销信用证key-man insurance judicial proceeding kerb dealing joint consultation场外交易联合协商重要雇员保险司法程序labour efficiency issue by tender 人工效率招标发行kick back kerb exchange joint contribution jumbo certificate共同出资大额股票回佣场外交易所;回扣labour insurance issued capital stock已发行股本劳动保险kind kerb market jumbo risk joint costlabour quantity lease accounting confirmationlife-cycle costs liquidity log-in注册;登记流动性确认书租赁会计寿命周期成本standard人工工时标准long account liquidity risk of lease expense letter of credit at limit overdrawn多头账户流动性风险租赁费用account union sightlabour透支限额即期信用证long range planning leased property expense list of properties长期计划财产清单租赁财产工会经费limit on time policy letter of限时保险单long term bill hypothecation lagging indicator leasehold mortgage listed securities长期票据滞后经济指标租赁资产抵押上市证券银行抵押书limitation of action诉讼时效long expropriation land leasing industry term living cost index letter of subrogation租赁业生活费指数权益转让书investment by right。
会计词典(中英文对照)
absorption 分配 ,分摊 ,吸收 absorption account 分摊账户 ,计价账户 absorption costing 分摊成本法 , 吸收成 本法 absorption pricing 分摊法定价 absorption rate 分配率 ,分摊率 ,吸收 率 abstract of account 账户概要 ,账户摘要 abstract of posting 过账分录表 abstract of title 产权证明 ,产权说明 书 abstracts 概要 ,摘要 accelerated debt maturity 提前还债期限 accelerating premium 累进奖金 acceptability test 可接受性测试 acceptable audit risk 可接受审计风险 acceptable quality level
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accountability unit
责任单位
accountable person 责任人
accountancy 会计学 ,会计业务
accountancy
service 会计事务 ,会计服务
accountant 会计人员 ,会计师
accountant general 总会计师 ,会计长
accountant
未达账项 ,在途账
account in trust 信托账户
account note 会计科目单 ,账目单
account number 账号 ,账户编号
2
account of the exchequer 国库账 account paid 付讫 account payable master file 应付账款主档案 account payee 收款人账户 account receivable programme 收账程序 account sales 承销清单 ,销售清单 account settled 结算 ,已结清账目 account title 会计科目 ,账户名称 account transfer 转账科目 account transfer memo 转账通知单 accountability 经管责任 ,问责性 accountability approach 经管责任观 ,受托责 任观
会计词典(中英文对照)
a basket of currencies一揽子货币,一篮子货币A/C payee only只可转帐abacus算盘abandoned property废弃财产abandoned property option财产废弃选择权abandonment charge报废支出,废弃费用abandonment option放弃选择权abandonment value 废弃价值abatement claim减价要求ABC inventory systemABC存货制度ability to bear criterion承受能力,承受能力标准abnormal cost 非正常成本abnormaldepreciation非正常折旧abnormal exchange非正常交易,非正常行市abnormal gain非正常收益abnormal item例外项目,特殊项目,非正常项目abnormal loss非正常损失abnormal profit非正常利润abnormal rate ofreturn非正常投资回报率abnormal return非正常报酬abnormal risk非正常风险abnormal spoilage非正常毁损abnormal waste非正常损耗above par高于面值above-the-line经常项目,线上项目[损益表]above-the-lineexpenditure经常项目支出,线上项目支出[损益表]above-the-linereceipt经常预算收入,线上项目收入[损益表]absence rate缺勤率absenteeism rate缺勤率absoluteacceptance无条件承兑absoluteassignment无条件转让absolute bond无附加条件债券absolute contract无附加条件合同absolute cover绝对保险范围absolute discharge无条件豁免,无条件解除债务absoluteendorsement无条件背书absolute error绝对误差absolute fixed cost固定成本,绝对固定成本absolute fixed pegsystem绝对联系汇率制absoluteinheritance绝对继承权absolute liability绝对赔偿责任absolute ownership绝对所有权absolute par固定票面价,不变票面价absolute quota绝对配额absolutesubscription确定条件的募集absolute title绝对产权absolute total loss实际全损absolute value error绝对值误差absorbed burden已分配费用,已分摊费用absorbed cost已吸收成本,已分摊成本absorbed expense已分配费用,已分摊费用absorbedoverheads已分配经常费用,已分摊经常费用absorption分配,分摊,吸收absorption account分摊账户,计价账户absorption costing分摊成本法,吸收成本法absorption pricing分摊法定价absorption rate分配率,分摊率,吸收率abstract of account账户概要,账户摘要abstract of posting过账分录表abstract of title产权证明,产权说明书abstracts概要,摘要accelerated debtmaturity提前还债期限acceleratingpremium累进奖金acceptability test可接受性测试acceptable auditrisk可接受审计风险acceptable qualitylevel可接受质量水平acceptance承兑,认付acceptancepayable应付承兑票据acceptanceagreement承兑契约acceptance andguarantee承诺与保证acceptance bank承兑银行acceptance byintervention参与承兑,参加承兑acceptancecertificate验收证明acceptance charge承兑费1acceptance commission承兑手续费,承兑佣金acceptance condition承兑条件acceptance credit 承兑信用acceptance declaration承兑申报单acceptance fee承兑手续费acceptance for honour代承兑,信用担保承兑acceptance house 承兑银行,承兑所acceptance in blank 空白承兑acceptance inspection验收acceptance letter of credit承兑信用证acceptance line银行承兑限额acceptance market 票据市场,票据贴现市场acceptancematurity承兑票据到期日acceptancematurity record承兑汇票到期记录acceptance ofengagement接受委托acceptance period承付期acceptancereceivable应收承兑票据acceptance register承兑票据登记簿acceptance testing验收测试,验收检查accepted bill已承兑汇票accepted bond已承兑债券accepted draft已承兑汇票accepting bank承兑银行accepting house承兑机构,承兑银行accepting rate ofexchange外汇承兑率acceptor承兑人[银行],接受人[契约]access存取access capability存取能力access control存取控制access controlverification存取控制验证access cycle存取周期access routine存取程序access value存取值accession财产自然增益accession tax财产增益税accessor存取器accessory contract附带合同,附带合约accessory product副产品accessory risk附加险accident and healthplan意外和健康保障计划accident deathbenefit意外死亡赔偿金,工伤死亡抚恤金accident insurance意外事故险,意外险accommodatingbank通融银行accommodationallowance住宿津贴accommodation bill通融票据accommodationdraft通融汇票accommodationendorsement通融背书accommodationendorser通融票据背书人accommodationkite空头支票,欠单accommodationnote通融票据accommodationparties通融票据关系人accommodationpurchase优惠采购accommodationrisk通融险accommodator资金融通者,贷款人accord andsatisfaction和解和清偿,应允和清偿account账户,会计科目account analysis账户分析account analysisapproach账户分析法account balance账户余额account chart会计科目表accountclassification账户分类account closingmethod账结法account closingprocedure结账程序,结账手续account code账户编号,会计科目编号account days放账日期account distribution账户分配account due到期账款account executive客户主管account flow chart账户流程图account form账户格式,账户式account formbalance sheet账户式资产负债表account in arrear积欠账目account in dispute有争议账目account in transit未达账项,在途账account in trust信托账户account note会计科目单,账目单account number账号,账户编号2account of the exchequer国库账account paid付讫account payable master file应付账款主档案account payee收款人账户account receivable programme收账程序account sales承销清单,销售清单account settled结算,已结清账目account title会计科目,账户名称account transfer转账科目account transfer memo转账通知单accountability经管责任,问责性accountability approach经管责任观,受托责任观accountability unit 责任单位accountable person责任人accountancy会计学,会计业务accountancyservice会计事务,会计服务accountant会计人员,会计师accountant general总会计师,会计长accountant incharge会计主管,主办会计accountant'scertificate会计师证明书accountant's fee会计师费accountant'shandbook会计师手册accountant's report会计师报告accountant'sresponsibility会计师职责accounting会计accounting activity会计工作,会计业务accountingadjustment账务调整accounting affairs会计事务accountingalternatives备选会计方法accountingapproach会计方法accounting archives会计档案accountingassumption会计假设accounting base会计基础accounting basedon shift分班核算accounting basedon task单项任务核算accounting beta会计贝他系数,会计β系数accounting book会计账簿,会计账册accounting bycounter柜组核算accounting centre核算中心accountingchanges会计变更accounting check会计检查,会计稽核,会计校验accounting choice会计选择accounting clerk记账员,会计员accounting code会计法规,会计条例accounting concept会计概念,会计观念accountingconsultancy会计咨询accounting control会计控制,会计管理accountingconvention会计惯例accounting cost会计成本,会计费用accounting criteria会计标准accounting cycle会计循环accounting data会计资料accounting decision会计决策accountingdepartment会计部,会计处,会计科accountingdisclosure会计披露,会计揭示accounting displayboard核算牌,核算板accounting division会计部门accounting doctrine会计学说,会计信条accountingdocument会计凭证,会计文件accounting element会计要素accounting entity会计实体,会计主体,会计单位accounting entry会计分录accountingequation会计等式accounting error会计差错accountingestimate会计估计accounting ethics会计职业道德,会计专业道德accounting event会计事项accountingevidence会计凭证accountingevolution会计演进,会计演变accountingexpertise会计专长accounting field会计界,会计领域accounting file会计档案accounting firm会计师事务所,会计公司accounting forincome tax所得税会计accounting forinventory存货会计accounting for jointventure合资企业会计,合营会计3accounting for merger合并会计accounting formula 会计公式accounting function 会计职能,会计功能accounting glossary 会计词汇accounting graph会计图表,核算图表accounting guidelines会计指南,会计指引accounting historiography会计学史,会计史accounting income 会计收益,账面收益accounting indices 会计指标,核算指标accounting information会计信息,会计资讯accounting item账项,账目accounting language会计语言accounting law会计法accounting legislation会计立法accountingliterature会计文献,会计学文献accounting loss会计损失accounting manual会计手册,会计工作守则accountingmeasurement会计计量accountingmechanism会计机制accounting method会计方法accounting model会计模式accountingobjective会计目标accounting officer会计主任,会计主管accountingorganisation会计组织accounting period会计期间,会计报告期accountingpersonnel会计人员accountingphilosophy会计哲学accounting policy会计政策accounting policychange会计政策变更accountingpostulate会计假设,会计假定accounting practice会计实务,会计惯例,会计师事务所accountingprinciples会计原则,会计原理accountingprocedure会计程序accounting process会计处理程序,会计过程accountingprofession会计职业,会计专业,会计行业accounting profit会计利润accountingprogramme记账程序accounting rate ofreturn会计报酬率accounting ratio会计比率,财务比率accounting record会计记录,会计簿籍accountingreference date会计参照日accountingreference period会计参照期间accounting reform会计改革accountingregulation会计法规,会计规范accounting report会计报告,会计报表accountingrepresentation会计反映accountingresponsibility会计责任accounting routine会计程序accounting rule会计规则accounting service会计服务accountingsoftware会计软件accountingsoftware package会计软件包accounting staff会计工作人员accountingstatement会计报表accountingsupervision会计监督accounting system会计制度,会计系统accountingtechnique会计技术accounting tems会计术语accountingterminology会计名词,会计术语accounting theory会计理论accountingthoughts会计思想accountingtreatment会计处理accounting trend会计趋势,会计动态accounting unit会计单位,账务处理单位accountingvaluation会计计价,会计估价accounting voucher记账凭证accounting work会计业务,会计工作accounting year会计年度accounts payable应付账款accounts payableledger应付账款总账,应付账款分类账accounts payableperiod应付账款期accounts payableregister应付账款登记簿accounts prepaid预付账款,预付货款accounts receivable4应收账款accounts receivable ledger应收账款总账,应收账款分类账accounts receivable period应收账款期accounts receivable turnover应收账款周转率accreditation评审accredited party授信买方accreditee信用证接受人,信用证受益人accrediting party信用证开立方accreditor信用证申请人accretion of capital 资本增值accrual accounting 权责发生制会计,应计制会计accrual accounting model应计会计模式accrual basis权责发生制,应计制accrual concept权责发生概念,应计概念accrual date应收应付日期,应计日期accruals应计项目accrued asset应计资产accrued basic wage应计基本工资accrued bonus应计奖金accrueddepreciation应计折旧accrued dividend应计股利accrued expense应计费用accrued income应计收益accrued interestpayable应计未付利息accrued interestreceivable应计未收利息accrued item应计项目accrued liability应计负债accrued loss应计损失accrued payable应计未付款项accrued payroll应计未付工资accrued pensioncost应计养老金成本accrued profit应计利润accruedreceivables应计未收款项accrued rent应计租金accrued revenue应计收入accrued tax应计税款,应付税款accrued wage应计未付工资accumuateddividend累计股利accumulatedamortisation累计摊销,累积摊销accumulatedapportionment累计分配,累积分配accumulated cost累计成本,累积成本accumulated deficit累计亏损,累积亏损accumulateddepletion累计折耗,累积折耗accumulateddepreciation累计折旧;累积折旧accumulatedearnings累计收益accumulated error累计误差accumulated fund累积基金accumulatedincome累计收益accumulated profit累计利润5B ShareB股baby bond小额债券back charge决算后费用back duty欠税,补缴税款back freight退货运费back money拖欠款;逾期未付款back order缺货;延期交货back order memo 延期交货通知书back pay欠薪back rent欠租back salary欠薪back-door financing 秘密融资;后门融资back-door listing借壳上市backed bond担保债券backlog积压back-to-back credit 相对信用;转接式信用;背对背信用back-to-back loan易币贷款backtrack search追踪查找back-up后备;后援back-up copy副本back-up diskette后备软盘backwardintegration反向兼并backwardsupervision反向监控backward tracing反向追踪backwardation延期交割费bad and doubtfulloans呆滞及不良贷款bad asset不良资产;呆滞资产bad buy赔本买卖bad claim不良债权bad debt坏账bad debt expense坏账费用bad debt insurance坏账保险bad debt loss坏账损失bad debt provision坏账准备bad debt ratio坏账比率bad debt recovery坏账收回bad debt write-off坏账冲销bad debtsrecovered account坏账收回账户bad loan不良贷款bad title失效产权;无效所有权badges of trade交易标志bail bond保释担保;保释担保书bailee受托人bailer寄托人;委托人bailment财务委托bailment of goods受托保管货品bailout method投资残值计算法bailout paybackmethod投资残值回收期计算法bailout period委托期balance余额;结余;结存bear抛空投机;空投;卖空bear account空头账户(指在证券交易所做空头)bear and bull买空卖空bear bond看跌债券;熊债券bear campaign抛空风bear clique空头集团bear compaign卖空风潮;压价风潮bear covering补空bear drive卖空潮bear market市价疲软bear operation卖空行为bid deposit投标押金bid guarantee投标担保;承包担保bid price投标价格bid rate投标价bilateral agreement双边协议bilateral arbitrage双边套汇bilateral assistance双边援助bill broker票据经纪人bill clearing票据清算bill collection票据托收bill of estimate估价单bill of exchange汇票bill of export orimport货物进出口报单black figure余额black market黑市blank account book空白账簿blank credit空白信用汇票blank invoice空白发票blank receipt空白收据blind trust隐蔽信托block allocation整笔拨款blue-chipcorporation蓝筹公司board lot手bond indenture债券信托契约bond insurance债券保险bondedindebtedness担保债务bonded store保税仓库;保税物料bonus share红股book debt6账面债务bookkeepingprocedure记账程序borrowing plan借款计划bought and soldnote买卖单据branch bankaccount分行账户budget account预算账户bull bond看涨债券business contract营业合同buying rate买进汇率;买入价7cable confirmation 电报确认书cable credit电传信用证cable draft电汇汇票cable order电报订货;电表订单cable rate电汇汇率cable transfer电汇call deposit通知存款;活期存款call in advance预收股款call in arrear催缴逾期股本call loan短期贷款callable bond可提前赎回债券callable capital通知即缴股本callable loan通知放款canceled bond已注销债券cancellable lease 可解除租约capacity level生产能力水平capacity limit生产能力极限capacity loading生产能力负荷capital adequacyratio资本充足率capital adjustmentaccount资本调整帐户capital appraisal资本评估capital appreciation资本增值capital asset资本资产;长期资产capital assurance资本保险cargo certificate海运货物保险合同cargo claim货运索赔cargo insurancerate货物保险费率carried interest附带权益carry-back of loss亏损转回carrying amount账面金额cash basis现金收付制cash bonus现金红利cash book现金登记簿cash budget现金预算cash collectionbasis收付实现制cash distributionrate现金分配率cash dividend现金股利casual audit临时审计casual expense临时性费用casual worker散工casualty and theftloss意外事故及盗窃损失casualty insurance灾难保险casualty insuranceproceeds意外险收入central bank中央银行central bank rate中央银行贴现率central clearinghouse结算中心central clearingsystem中央结算制度;集体交收系统certificate ofcompliance合约完成证明书certificate ofdeposit存款单certificate ofexemption豁免证明书certificate ofindebtedness国库券;借据cessation ofbusiness停业cession转让财产权益chain banking连锁银行业务chain discount连锁折扣chain index连锁指数check and balance互相制衡check commitee稽核委员会check list核对项目清单check mark核对符号check price限价check programme检查程序cheque account支票账户circular forconfirmation通函确认circular letter ofcredit循环信用证;流通信用证circular note旅行支票city collection同城托收civil action民事诉讼claim索赔;债权classificationofaccounts帐户分类;会计科目分类claused bill附条款票据clearing balance票据交换差额;结算差额close end固定金额closing结账;结转closing inventory期末存货code of bankingpractice银行营运守则coefficient-normcosting定额成本法collateral note附担保品期票collection收账collection method收付实现制columnar journal多栏式日记账commercialaccounting商业会计commercial invoice商业发票commission income8佣金收入committed cost约束成本commodity fundturnover商品资金周转率common costallocation共同成本分摊country collection异地托收credit advice存款通知书;贷款通知credit fund信贷资金crown debt国债;公债currency exchange货币兑换current value现值customers account应收账款cyclical variation循环变动9daily accounting日常核算daily statement日报表daily trading limit每日价格上下限data base数据库data classification 数据分类data conversion数据转换data file数据档案data storage数据储存date draft定期汇票date of acceptance 承兑日期date of cancellation 注销日day book日记账dead asset无用资产dead stock呆滞存货dead ticket成交单debenture coupon 债券利息票debenture interest债券利息debeture债券debit借;借记;借方debit-creditbookkeeping借贷记账法debt instrument债务票据debt mortgage抵押债务debt-adjusting债务调整debts to assetsratio负债对资产比率decentralisedaccounting分权制会计decimal system十进制declaration ofdividend分派股息公告declared value设定价值declining balance余额递减decrement减值deductible loan可扣除借款deed of guarantee保证契据default cost违约成本default risk违约风险defeasance of debt债务废除deferral递延账项deferred asset递延资产deferred debit递延借项deferred posting延期过账deferred revenue递延收入deferred taxation递延税项deficit赤字delayed payment延期付款delinquent account逾期未收账款delivered duty paid完税后交货delivery byinstalment分期交货demand draft即期汇票demutualisation股份化;股份制;将会员制转为股份制departmentalaccounting部门核算departmentalcosting部门成本计算departmentalexpense部门费用depletable asset折耗资产;递耗资产deposit存款;保证金;定金;押金deposit rate存款利率deposit slip存款单deposit-takingcompany接受存款公司deprecationexpense折旧费用depreciated cost折余成本depreciation period折旧期限deregulation放宽管制design fee设计费用desired endinginventory预期期末存货detailed audit详细审计determinableincome固定收益developmentexpense开发费用dialy cash balance每日现金余额differential cost差量成本differential duties差别关税differential fixedcost差量固定成本diminishing asset递耗资产diminishing return报酬递减direct clearing直接结算direct expense直接费用direct material直接材料direct out-of-pocketcosts直接付现成本;直接支付成本direct quotation直接报价direct subsidy直接补贴directory file目录文件disbursementinsurance船舶费用保险disbursementvoucher付款凭证disclosure ofinterest权益披露discount on bond债券折价discount operation贴现操作discounted cashflow折现现金流量discounted paybackmethod10折现回收期法discretionary variable cost酌量变动成本discriminant analysis差别分析;判别分析法dishonoured cheque拒付支票disposable personal income个人可支配收益disposal of fixed asset固定资产清理;固定资产变卖distorted income不真实收益distress price处理价distribution in kind 实物分派;实物分配distributor经销商diversification of risk风险分散dividend in kind实物股利dividend option 股利期权dividend paid已付股利dividend yield股息率document文件;凭证documentaryacceptance跟单承兑documentary draft跟单汇票dollar overhang美元过剩domestic loan国内放款domestic share内资股dormant asset闲置资产double entry复式记账double-check双重核对doubtful debtsprovision呆账准备;坏账准备downside pricemovement价格走低draw on one'scredit凭信用借款drawee bank付款银行drought reserve财务困难准备金dual pricing双重定价法due on demand活期;即期dutiable article应课税商品duty of secrecy保密责任duty paid certificate完税凭证dynamic ratio动态比率11earmarked loan专用贷款earning power盈利能力;收益能力earnings per share 息税前利润earnings reinvested 再投资收益earnings test收益测试economic accounting经济核算economic appraisal 经济评估economic depreciation经济折旧economic value经济价值effective cost实际成本effective exchange rate实际汇率effective tax rate实际税率effectiveness audit 效用审计efficient portfolio有效投资组合electronic data processing电子数据处理eligible commercialpaper有效商业票据elimination entry抵销分录employee benefitspayable应付福利费employee liabilityinsurance职工伤亡保险employee pension职工养老金employeeretirement fund职工退休基金employee shareoption职工认股权employee'sinsurance fund职工保险基金employment of fund资金运作endorse背书endowment annuity养老年金endowment profit赞助盈利enforceablecontract强制执行合同;强行执行合约enlarged sharecapital已扩股本enterprise incometax企业所得税entreport trade转口贸易equal-cost line等成本线equilibrium analysis均衡分析equipment fund设备基金equipmentreplacement设备更新;设备重置equity accounting权益会计equity capital权益资本equity contribution投入资本equity financing股票融资equity investment权益投资equity ownership资本所有权;权益equity value pershare每股权益error bound误差界限error ofcomputation计算错误error-free operation无错操作estate agent地产经纪人estate duty遗产税estimatedassessment估计评税estimated costsystem估计成本制度Eurocheque欧洲支票Euro-commercialpaper欧洲商业票据Eurocurrency欧洲货币evergreen credit常年信用ex drawing不支取利润exception审计异议;例外exceptional item例外项目;特殊项目excess charge超额费用excess depreciation过度贬值excessive profit超额利润exchangecommission兑付佣金exchange fund bill外汇基金票据exchange parity外汇平价exchange rate外汇汇率;汇率exchange rate gap汇率差额exchange ratequotation汇率牌价exchange ratio交换比率exchangerestriction外汇限制ex-dividend date除息日executoryconsideration待履行约定exempt agreement例外协议exemption clause免责条款ex-factory pass rate出厂合格率expansion fund发展基金expected life预期使用年限expected variance预计误差expendedappropriation已用拨款expense account费用账户expense payable应付费用expense standard费用标准exponential curve指数曲线export letter ofcredit出口信用证export quota出口配额export tariff出口关税12extension andfooting小计和合计external exchange对外交易external loan外债extra dividend额外股利extraneousearnings额外收益extraordinary profit非常利润13facility资金融通;信用安排factoring commission让售佣金factory cost制造成本fair presentation公正表述fair wear and tear 正常损耗false accounts假账false reporting虚假申报fancy paper热门证券fault analysis故障分析;失效分析fctory set price出厂价格feasible portfolio set可行投资组合feathered asset虚假资产;渗水资产fee tail指定继承人的不动产fellow-trader commission同业佣金fidelity fund互保基金fiduciary fund信托基金field audit现场审计fieldwork allowance外勤工作津贴file directory档案目录;文件目录file ouput档案输出final beneficiary最终受益人finance charge财务费用finance department财务部门finance leaseaccounting融资租赁会计financial accounting财务会计financial accounts财务报表financial condition财务状况financial data财务数据financial disclosure财务状况披露financial institution金融机构financial investment金融投资financialmanagement财务管理financialprogramme财务计划financial settlement财务结算financial statement财务报表financing cost理财成本financing structure融资结构fine paper有信用票据firm contract确定合同;确定合约first mortgage第一抵押权fiscal agent财务代理人fiscal year会计年度fixed asset固定资产fixed budget固定预算fixed charge ratio固定费用率fixed intangibleasset固定无形资产fixed liability固定负债fixed overhead固定管理费用fixed premium固定保险费fixed rate bond固定利率债券fixed ratio固定比率fixed trust固定信托flat interest rate统一利率flexible budget弹性预算flexible price弹性价格floating exchangerate浮动汇率floating loan浮动贷款floating price浮动价格floating stock流通股flow of cost成本流转flow-throughaccounting实交税收会计fluctuation波动;变动footing合计forecast variance预测差异forecasted balancesheet预计资产负债表foreign agentaccount国外代理商账户foreign credit海外信用证;海外信贷foreign currencydeposit外币存款foreign currencytranslation外币折算foreign exchangeallocation外汇分配制度foreign exchangedealings外汇交易foreign exchangemarket外汇市场foreign exchangequotation外汇牌价foreign exchangespeculation外汇投机foreign lending国外贷款;境外贷款foreign sourceincome境外收益foreign tradefinancing外贸资金融通forex option外汇期权formal contract正式合同forward bargain远期交易forward delivery远期交货forward entitlement远期权利forward funding提供远期资金forward rate远期汇率forward trade远期交易14foul bill of lading不完全定单franchise tax专营税fraudulent disbursement伪造支出fraudulent trading 欺诈性交易free cash flow自由现金流量free rate自由汇率freehold land永久地权free-market economy自由市场经济freight运费fringe benefit附加福利fringe wage附加工资frozen asset冻结资产full audit全面审计full cost完全成本fully paid share capital 已缴足股本functional cost职能成本functionalobsolescence功能性贬值fund flow资金流向fund pool综合投资fundamental law基本定律funded debt长期债务funds flow资金流转funds statement资金表future delivery期货;远期交货future value终值15gage担保品;抵押品gain and loss损益;盈亏gain on exchange 外汇盈余gardening expense 绿化费用garnishee order第三债权人扣款申请garnishee wage扣发工资gearing资本负债率;杠杆比率general agency总代理general economic risk一般经济风险general expenses 总务费用general journal普通日记账general liability普通债务general management trust 一般信托general offer全面收购建议general preferentialduty普遍优惠关税general purchasingpower一般购买力generalised auditsoftware通用审计软件gift tax赠与税giro bank转账银行giro cheque转账支票global bond全球债券godown charge仓库费用going concern持续经营gold standard金本位good faithcertificate良好信用证书goods and chattels一般动产goods in bond保税货物goods in transitinsurance货运保险goods receivednote商品收讫单goodwill商誉government audit政府审计governmentexpenditure政府支出government loan公债governmentsecurities政府债券grace period宽限期grant补助金green back美钞gross amountmethod总价法gross budget总预算gross capitalformation资本构成总额gross domesticinvestment国内投资总额gross expenditure支出总额gross export value出口总值gross investment投资总额gross liabilities总负债gross margin毛利;边际贡献gross pay工资总额gross price总价gross receipt收入总额gross sales销售总额group accounts集团报表group company集团公司group profit集团利润growth stock成长股guarantee fund保证金guaranteed credit担保信贷guaranteed fund保证基金guaranteed letter ofcredit保兑信用证guaranteed liability担保债务guaranteed loan担保贷款guaranteedmortgage担保抵押guaranteed reserve保证准备金guaranty fund保证金guild行业协会;同业公会16。
会计词典(中英文对照)
a basket of currencies一揽子货币,一篮子货币A/C payee only 只可转帐abacus算盘abandoned property废弃财产abandonedproperty option财产废弃选择权abandonmentcharge报废支出,废弃费用abandonmentoption放弃选择权abandonmentvalue废弃价值abatement claim减价要求ABC inventorysystemABC存货制度ability to bearcriterion承受能力,承受能力标准abnormal cost非正常成本abnormaldepreciation非正常折旧abnormalexchange非正常交易,非正常行市abnormal gain非正常收益abnormal item例外项目,特殊项目,非正常项目abnormal loss非正常损失abnormal profit非正常利润abnormal rate ofreturn非正常投资回报率abnormal return非正常报酬abnormal risk非正常风险abnormalspoilage非正常毁损abnormal waste非正常损耗above par高于面值above-the-line经常项目,线上项目[损益表] above-the-line expenditure经常项目支出,线上项目支出[损益表]above-the-line receipt经常预算收入,线上项目收入[损益表]absence rate 缺勤率absenteeismrate缺勤率absoluteacceptance无条件承兑absoluteassignment无条件转让absolute bond无附加条件债券absolutecontract无附加条件合同absolute cover绝对保险范围absolutedischarge无条件豁免,无条件解除债务absoluteendorsement无条件背书absolute error绝对误差absolute fixedcost固定成本,绝对固定成本absolute fixedpeg system绝对联系汇率制absoluteinheritance绝对继承权absoluteliability绝对赔偿责任absoluteownership绝对所有权absolute par固定票面价,不变票面价absolute quota绝对配额absolutesubscription确定条件的募集absolute title绝对产权absolute totalloss实际全损absolute valueerror绝对值误差absorbed burden 已分配费用,已分摊费用absorbed cost 已吸收成本,已分摊成本absorbed expense已分配费用,已分摊费用absorbed overheads已分配经常费用,已分摊经常费用absorption分配,分摊,吸收absorptionaccount分摊账户,计价账户absorptioncosting分摊成本法,吸收成本法absorptionpricing分摊法定价absorption rate分配率,分摊率,吸收率abstract ofaccount账户概要,账户摘要abstract ofposting过账分录表abstract oftitle产权证明,产权说明书abstracts概要,摘要accelerateddebt maturity提前还债期限acceleratingpremium累进奖金acceptabilitytest可接受性测试acceptableaudit risk可接受审计风险acceptablequality level可接受质量水平acceptance承兑,认付acceptancepayable应付承兑票据acceptanceagreement承兑契约acceptance andguarantee承诺与保证acceptance bank 承兑银行acceptance by intervention参与承兑,参加承兑acceptance certificate验收证明acceptance charge承兑费acceptancecommission承兑手续费,承兑佣金acceptancecondition承兑条件acceptancecredit承兑信用acceptancedeclaration承兑申报单acceptance fee承兑手续费acceptance forhonour代承兑,信用担保承兑acceptancehouse承兑银行,承兑所acceptance inblank空白承兑acceptanceinspection验收acceptanceletter of credit承兑信用证acceptance line银行承兑限额acceptancemarket票据市场,票据贴现市场acceptancematurity承兑票据到期日acceptancematurity record承兑汇票到期记录acceptance ofengagement接受委托acceptanceperiod承付期acceptancereceivable应收承兑票据acceptanceregister承兑票据登记簿acceptancetesting验收测试,验收检查accepted bill 已承兑汇票accepted bond 已承兑债券accepted draft 已承兑汇票accepting bank 承兑银行accepting house 承兑机构,承兑银行accepting rateof exchange外汇承兑率acceptor承兑人[银行],接受人[契约]access存取accesscapability存取能力access control存取控制access controlverification存取控制验证access cycle存取周期access routine存取程序access value存取值accession财产自然增益accession tax财产增益税accessor存取器accessorycontract附带合同,附带合约accessoryproduct副产品accessory risk附加险accident andhealth plan意外和健康保障计划accident deathbenefit意外死亡赔偿金,工伤死亡抚恤金accidentinsurance意外事故险,意外险accommodatingbank通融银行accommodationallowance住宿津贴accommodationbill通融票据accommodation draft通融汇票accommodation endorsement通融背书accommodation endorser通融票据背书人accommodationkite空头支票,欠单accommodationnote通融票据accommodationparties通融票据关系人accommodationpurchase优惠采购accommodationrisk通融险accommodator资金融通者,贷款人accord andsatisfaction和解和清偿,应允和清偿account账户,会计科目accountanalysis账户分析accountanalysisapproach账户分析法account balance账户余额account chart会计科目表accountclassification账户分类account closingmethod账结法account closingprocedure结账程序,结账手续account code账户编号,会计科目编号account days放账日期accountdistribution账户分配account due到期账款accountexecutive客户主管account flow chart账户流程图account form账户格式,账户式account form balance sheet账户式资产负债表account in arrear积欠账目account indispute有争议账目account intransit未达账项,在途账account in trust信托账户account note会计科目单,账目单account number账号,账户编号account of theexchequer国库账account paid付讫account payablemaster file应付账款主档案account payee收款人账户accountreceivableprogramme收账程序account sales承销清单,销售清单account settled结算,已结清账目account title会计科目,账户名称accounttransfer转账科目accounttransfer memo转账通知单accountability经管责任,问责性accountabilityapproach经管责任观,受托责任观accountabilityunit责任单位accountableperson责任人accountancy会计学,会计业务accountancyservice会计事务,会计服务accountant会计人员,会计师accountant general总会计师,会计长accountant in charge会计主管,主办会计accountant's certificate会计师证明书accountant'sfee会计师费accountant'shandbook会计师手册accountant'sreport会计师报告accountant'sresponsibility会计师职责accounting会计accountingactivity会计工作,会计业务accountingadjustment账务调整accountingaffairs会计事务accountingalternatives备选会计方法accountingapproach会计方法accountingarchives会计档案accountingassumption会计假设accounting base会计基础accountingbased on shift分班核算accountingbased on task单项任务核算accounting beta会计贝他系数,会计β系数accounting book会计账簿,会计账册accounting bycounter柜组核算accountingcentre核算中心accounting changes会计变更accounting check会计检查,会计稽核,会计校验accounting choice会计选择accounting clerk 记账员,会计员accounting code会计法规,会计条例accountingconcept会计概念,会计观念accountingconsultancy会计咨询accountingcontrol会计控制,会计管理accountingconvention会计惯例accounting cost会计成本,会计费用accountingcriteria会计标准accountingcycle会计循环accounting data会计资料accountingdecision会计决策accountingdepartment会计部,会计处,会计科accountingdisclosure会计披露,会计揭示accountingdisplay board核算牌,核算板accountingdivision会计部门accountingdoctrine会计学说,会计信条accountingdocument会计凭证,会计文件accountingelement会计要素accountingentity会计实体,会计主体,会计单位accounting entry会计分录accounting equation会计等式accounting error会计差错accounting estimate 会计估计accountingethics会计职业道德,会计专业道德accountingevent会计事项accountingevidence会计凭证accountingevolution会计演进,会计演变accountingexpertise会计专长accountingfield会计界,会计领域accounting file会计档案accounting firm会计师事务所,会计公司accounting forincome tax所得税会计accounting forinventory存货会计accounting forjoint venture合资企业会计,合营会计accounting formerger合并会计accountingformula会计公式accountingfunction会计职能,会计功能accountingglossary会计词汇accountinggraph会计图表,核算图表accountingguidelines会计指南,会计指引accountinghistoriography会计学史,会计史accounting income会计收益,账面收益accounting indices会计指标,核算指标accounting information会计信息,会计资讯accounting item账项,账目accountinglanguage会计语言accounting law会计法accountinglegislation会计立法accountingliterature会计文献,会计学文献accounting loss会计损失accountingmanual会计手册,会计工作守则accountingmeasurement会计计量accountingmechanism会计机制accountingmethod会计方法accountingmodel会计模式accountingobjective会计目标accountingofficer会计主任,会计主管accountingorganisation会计组织accountingperiod会计期间,会计报告期accountingpersonnel会计人员accountingphilosophy会计哲学accountingpolicy会计政策accountingpolicy change会计政策变更accounting postulate会计假设,会计假定accounting practice会计实务,会计惯例,会计师事务所accounting principles会计原则,会计原理accountingprocedure会计程序accountingprocess会计处理程序,会计过程accountingprofession会计职业,会计专业,会计行业accountingprofit会计利润accountingprogramme记账程序accounting rateof return会计报酬率accountingratio会计比率,财务比率accountingrecord会计记录,会计簿籍accountingreference date会计参照日accountingreferenceperiod会计参照期间accountingreform会计改革accountingregulation会计法规,会计规范accountingreport会计报告,会计报表accountingrepresentation会计反映accountingresponsibility会计责任accountingroutine会计程序accounting rule会计规则accountingservice会计服务accounting software会计软件accounting software package会计软件包accounting staff会计工作人员accounting statement会计报表accountingsupervision会计监督accountingsystem会计制度,会计系统accountingtechnique会计技术accounting tems会计术语accountingterminology会计名词,会计术语accountingtheory会计理论accountingthoughts会计思想accountingtreatment会计处理accountingtrend会计趋势,会计动态accounting unit会计单位,账务处理单位accountingvaluation会计计价,会计估价accountingvoucher记账凭证accounting work会计业务,会计工作accounting year会计年度accountspayable应付账款accountspayable ledger应付账款总账,应付账款分类账accountspayable period应付账款期accountspayableregister应付账款登记簿accounts prepaid预付账款,预付货款accounts receivable应收账款accounts receivable ledger应收账款总账,应收账款分类账accountsreceivableperiod应收账款期accountsreceivableturnover应收账款周转率accreditation评审accreditedparty授信买方accreditee信用证接受人,信用证受益人accreditingparty信用证开立方accreditor信用证申请人accretion ofcapital资本增值accrualaccounting权责发生制会计,应计制会计accrualaccountingmodel应计会计模式accrual basis权责发生制,应计制accrual concept权责发生概念,应计概念accrual date应收应付日期,应计日期accruals应计项目accrued asset应计资产accrued basicwage应计基本工资accrued bonus应计奖金accrueddepreciation应计折旧accrueddividend应计股利accrued expense应计费用accrued income 应计收益accrued interest payable应计未付利息accrued interest receivable应计未收利息accrued item 应计项目accruedliability应计负债accrued loss应计损失accrued payable应计未付款项accrued payroll应计未付工资accrued pensioncost应计养老金成本accrued profit应计利润accruedreceivables应计未收款项accrued rent应计租金accrued revenue应计收入accrued tax应计税款,应付税款accrued wage应计未付工资accumuateddividend累计股利accumulatedamortisation累计摊销,累积摊销accumulatedapportionment累计分配,累积分配accumulatedcost累计成本,累积成本accumulateddeficit累计亏损,累积亏损accumulateddepletion累计折耗,累积折耗accumulateddepreciation累计折旧;累积折旧accumulatedearnings累计收益accumulatederror累计误差accumulated fund累积基金accumulated income累计收益accumulated profit累计利润B ShareB股baby bond小额债券back charge 决算后费用back duty欠税,补缴税款back freight 退货运费back money 拖欠款;逾期未付款back order缺货;延期交货back order memo延期交货通知书back pay欠薪back rent欠租back salary欠薪back-doorfinancing秘密融资;后门融资back-doorlisting借壳上市backed bond担保债券backlog积压back-to-backcredit相对信用;转接式信用;背对背信用back-to-backloan易币贷款backtracksearch追踪查找back-up后备;后援back-up copy副本back-updiskette后备软盘backwardintegration反向兼并backwardsupervision反向监控backwardtracing反向追踪backwardation延期交割费bad and doubtfulloans呆滞及不良贷款bad asset不良资产;呆滞资产bad buy赔本买卖bad claim不良债权bad debt坏账bad debt expense 坏账费用bad debt insurance 坏账保险bad debt loss坏账损失bad debtprovision坏账准备bad debt ratio坏账比率bad debtrecovery坏账收回bad debtwrite-off坏账冲销bad debtsrecoveredaccount坏账收回账户bad loan不良贷款bad title失效产权;无效所有权badges of trade交易标志bail bond保释担保;保释担保书bailee受托人bailer寄托人;委托人bailment财务委托bailment ofgoods受托保管货品bailout method投资残值计算法bailout paybackmethod投资残值回收期计算法bailout period委托期balance余额;结余;结存bear抛空投机;空投;卖空bear account空头账户(指在证券交易所做空头)bear and bull买空卖空bear bond看跌债券;熊债券bear campaign 抛空风bear clique空头集团bear compaign 卖空风潮;压价风潮bear covering 补空bear drive 卖空潮bear market市价疲软bear operation卖空行为bid deposit投标押金bid guarantee投标担保;承包担保bid price投标价格bid rate投标价bilateralagreement双边协议bilateralarbitrage双边套汇bilateralassistance双边援助bill broker票据经纪人bill clearing票据清算bill collection票据托收bill of estimate估价单bill of exchange汇票bill of exportor import货物进出口报单black figure余额black market黑市blank accountbook空白账簿blank credit空白信用汇票blank invoice空白发票blank receipt空白收据blind trust隐蔽信托blockallocation整笔拨款blue-chipcorporation蓝筹公司board lot手bond indenture 债券信托契约bond insurance 债券保险bonded indebtedness 担保债务bonded store保税仓库;保税物料bonus share红股book debt账面债务bookkeepingprocedure记账程序borrowing plan借款计划bought and soldnote买卖单据branch bankaccount分行账户budget account预算账户bull bond看涨债券businesscontract营业合同buying rate买进汇率;买入价cable confirmation电报确认书cable credit电传信用证cable draft电汇汇票cable order电报订货;电表订单cable rate 电汇汇率cable transfer电汇call deposit通知存款;活期存款call in advance预收股款call in arrear催缴逾期股本call loan短期贷款callable bond可提前赎回债券callablecapital通知即缴股本callable loan通知放款canceled bond已注销债券cancellablelease可解除租约capacity level生产能力水平capacity limit生产能力极限capacityloading生产能力负荷capitaladequacy ratio资本充足率capitaladjustmentaccount资本调整帐户capitalappraisal资本评估capitalappreciation资本增值capital asset资本资产;长期资产capitalassurance资本保险cargocertificate海运货物保险合同cargo claim货运索赔cargo insurancerate货物保险费率carriedinterest附带权益carry-back of loss亏损转回carrying amount 账面金额cash basis 现金收付制cash bonus现金红利cash book现金登记簿cash budget现金预算cash collectionbasis收付实现制cashdistributionrate现金分配率cash dividend现金股利casual audit临时审计casual expense临时性费用casual worker散工casualty andtheft loss意外事故及盗窃损失casualtyinsurance灾难保险casualtyinsuranceproceeds意外险收入central bank中央银行central bankrate中央银行贴现率centralclearing house结算中心centralclearing system中央结算制度;集体交收系统certificate ofcompliance合约完成证明书certificate ofdeposit存款单certificate ofexemption豁免证明书certificate ofindebtedness国库券;借据cessation of business停业cession转让财产权益chain banking连锁银行业务chain discount连锁折扣chain index连锁指数check andbalance互相制衡check commitee稽核委员会check list核对项目清单check mark核对符号check price限价check programme检查程序cheque account支票账户circular forconfirmation通函确认circular letterof credit循环信用证;流通信用证circular note旅行支票city collection同城托收civil action民事诉讼claim索赔;债权classificationof accounts帐户分类;会计科目分类claused bill附条款票据clearingbalance票据交换差额;结算差额close end固定金额closing结账;结转closinginventory期末存货code of bankingpractice银行营运守则coefficient-norm costing定额成本法collateral note附担保品期票collection 收账collection method收付实现制columnar journal多栏式日记账commercial accounting 商业会计commercialinvoice商业发票commissionincome佣金收入committed cost约束成本commodity fundturnover商品资金周转率common costallocation共同成本分摊countrycollection异地托收credit advice存款通知书;贷款通知credit fund信贷资金crown debt国债;公债currencyexchange货币兑换current value现值customersaccount应收账款cyclicalvariation循环变动daily accounting日常核算daily statement 日报表daily trading limit每日价格上下限data base数据库data classification数据分类data conversion数据转换data file数据档案data storage数据储存date draft定期汇票date ofacceptance承兑日期date ofcancellation注销日day book日记账dead asset无用资产dead stock呆滞存货dead ticket成交单debenturecoupon债券利息票debentureinterest债券利息debeture债券debit借;借记;借方debit-creditbookkeeping借贷记账法debt instrument债务票据debt mortgage抵押债务debt-adjusting债务调整debts to assetsratio负债对资产比率decentralisedaccounting分权制会计decimal system十进制declaration ofdividend分派股息公告declared value设定价值declining balance余额递减decrement减值deductible loan 可扣除借款deed of guarantee保证契据default cost违约成本default risk违约风险defeasance ofdebt债务废除deferral递延账项deferred asset递延资产deferred debit递延借项deferredposting延期过账deferredrevenue递延收入deferredtaxation递延税项deficit赤字delayed payment延期付款delinquentaccount逾期未收账款delivered dutypaid完税后交货delivery byinstalment分期交货demand draft即期汇票demutualisation股份化;股份制;将会员制转为股份制departmentalaccounting部门核算departmentalcosting部门成本计算departmentalexpense部门费用depletableasset折耗资产;递耗资产deposit存款;保证金;定金;押金deposit rate存款利率deposit slip存款单deposit-taking company接受存款公司deprecation expense折旧费用depreciatedcost折余成本depreciationperiod折旧期限deregulation放宽管制design fee设计费用desired endinginventory预期期末存货detailed audit详细审计determinableincome固定收益developmentexpense开发费用dialy cashbalance每日现金余额differentialcost差量成本differentialduties差别关税differentialfixed cost差量固定成本diminishingasset递耗资产diminishingreturn报酬递减direct clearing直接结算direct expense直接费用direct material直接材料directout-of-pocketcosts直接付现成本;直接支付成本directquotation直接报价direct subsidy直接补贴directory file目录文件disbursement insurance船舶费用保险disbursement voucher付款凭证disclosure of interest权益披露discount on bond 债券折价discountoperation贴现操作discounted cashflow折现现金流量discountedpayback method折现回收期法discretionaryvariable cost酌量变动成本discriminantanalysis差别分析;判别分析法dishonouredcheque拒付支票disposablepersonal income个人可支配收益disposal offixed asset固定资产清理;固定资产变卖distortedincome不真实收益distress price处理价distribution inkind实物分派;实物分配distributor经销商diversificationof risk风险分散dividend in kind实物股利dividend option股利期权dividend paid已付股利dividend yield股息率document文件;凭证documentaryacceptance跟单承兑documentarydraft跟单汇票dollar overhang美元过剩domestic loan 国内放款domestic share 内资股dormant asset 闲置资产double entry 复式记账double-check 双重核对doubtful debtsprovision呆账准备;坏账准备downside pricemovement价格走低draw on one'scredit凭信用借款drawee bank付款银行drought reserve财务困难准备金dual pricing双重定价法due on demand活期;即期dutiablearticle应课税商品duty of secrecy保密责任duty paidcertificate完税凭证dynamic ratio动态比率earmarked loan 专用贷款earning power盈利能力;收益能力earnings per share息税前利润earnings reinvested再投资收益earnings test收益测试economicaccounting经济核算economicappraisal经济评估economicdepreciation经济折旧economic value经济价值effective cost实际成本effectiveexchange rate实际汇率effective taxrate实际税率effectivenessaudit效用审计efficientportfolio有效投资组合electronic dataprocessing电子数据处理eligiblecommercialpaper有效商业票据eliminationentry抵销分录employeebenefitspayable应付福利费employeeliabilityinsurance职工伤亡保险employeepension职工养老金employeeretirement fund职工退休基金employee shareoption职工认股权employee'sinsurance fund职工保险基金employment of fund资金运作endorse背书endowment annuity养老年金endowmentprofit赞助盈利enforceablecontract强制执行合同;强行执行合约enlarged sharecapital已扩股本enterpriseincome tax企业所得税entreport trade转口贸易equal-cost line等成本线equilibriumanalysis均衡分析equipment fund设备基金equipmentreplacement设备更新;设备重置equityaccounting权益会计equity capital权益资本equitycontribution投入资本equityfinancing股票融资equityinvestment权益投资equityownership资本所有权;权益equity value pershare每股权益error bound误差界限error ofcomputation计算错误error-freeoperation无错操作estate agent地产经纪人estate duty遗产税estimatedassessment估计评税estimated cost system估计成本制度Eurocheque欧洲支票Euro-commercial paper欧洲商业票据Eurocurrency 欧洲货币evergreencredit常年信用ex drawing不支取利润exception审计异议;例外exceptionalitem例外项目;特殊项目excess charge超额费用excessdepreciation过度贬值excessiveprofit超额利润exchangecommission兑付佣金exchange fundbill外汇基金票据exchange parity外汇平价exchange rate外汇汇率;汇率exchange rategap汇率差额exchange ratequotation汇率牌价exchange ratio交换比率exchangerestriction外汇限制ex-dividenddate除息日executoryconsideration待履行约定exemptagreement例外协议exemptionclause免责条款ex-factory passrate出厂合格率expansion fund 发展基金expected life 预期使用年限expected variance预计误差expended appropriation 已用拨款expense account 费用账户expense payable应付费用expensestandard费用标准exponentialcurve指数曲线export letter ofcredit出口信用证export quota出口配额export tariff出口关税extension andfooting小计和合计externalexchange对外交易external loan外债extra dividend额外股利extraneousearnings额外收益extraordinaryprofit非常利润facility资金融通;信用安排factoring commission让售佣金factory cost制造成本fair presentation公正表述fair wear andtear正常损耗false accounts假账false reporting虚假申报fancy paper热门证券fault analysis故障分析;失效分析fctory set price出厂价格feasibleportfolio set可行投资组合feathered asset虚假资产;渗水资产fee tail指定继承人的不动产fellow-tradercommission同业佣金fidelity fund互保基金fiduciary fund信托基金field audit现场审计fieldworkallowance外勤工作津贴file directory档案目录;文件目录file ouput档案输出finalbeneficiary最终受益人finance charge财务费用financedepartment财务部门finance leaseaccounting融资租赁会计financialaccounting财务会计financialaccounts财务报表financial condition财务状况financial data 财务数据financial disclosure财务状况披露financial institution 金融机构financialinvestment金融投资financialmanagement财务管理financialprogramme财务计划financialsettlement财务结算financialstatement财务报表financing cost理财成本financingstructure融资结构fine paper有信用票据firm contract确定合同;确定合约first mortgage第一抵押权fiscal agent财务代理人fiscal year会计年度fixed asset固定资产fixed budget固定预算fixed chargeratio固定费用率fixedintangibleasset固定无形资产fixed liability固定负债fixed overhead固定管理费用fixed premium固定保险费fixed rate bond固定利率债券fixed ratio固定比率fixed trust固定信托flat interestrate统一利率flexible budget 弹性预算flexible price 弹性价格floating exchange rate 浮动汇率floating loan 浮动贷款floating price浮动价格floating stock流通股flow of cost成本流转flow-throughaccounting实交税收会计fluctuation波动;变动footing合计forecastvariance预测差异forecastedbalance sheet预计资产负债表foreign agentaccount国外代理商账户foreign credit海外信用证;海外信贷foreigncurrencydeposit外币存款foreigncurrencytranslation外币折算foreignexchangeallocation外汇分配制度foreignexchangedealings外汇交易foreignexchange market外汇市场foreignexchangequotation外汇牌价foreignexchangespeculation外汇投机foreign lending国外贷款;境外贷款foreign sourceincome境外收益foreign trade financing外贸资金融通forex option外汇期权formal contract 正式合同forward bargain 远期交易forwarddelivery 远期交货forwardentitlement远期权利forward funding提供远期资金forward rate远期汇率forward trade远期交易foul bill oflading不完全定单franchise tax专营税fraudulentdisbursement伪造支出fraudulenttrading欺诈性交易free cash flow自由现金流量free rate自由汇率freehold land永久地权free-marketeconomy自由市场经济freight运费fringe benefit附加福利fringe wage附加工资frozen asset冻结资产full audit全面审计full cost完全成本fully paid sharecapital已缴足股本functional cost职能成本functionalobsolescence功能性贬值fund flow资金流向fund pool综合投资fundamental law基本定律funded debt长期债务funds flow资金流转funds statement 资金表future delivery 期货;远期交货future value终值gage担保品;抵押品gain and loss 损益;盈亏gain on exchange 外汇盈余gardening expense绿化费用garnishee order 第三债权人扣款申请garnishee wage扣发工资gearing资本负债率;杠杆比率general agency总代理generaleconomic risk一般经济风险generalexpenses总务费用general journal普通日记账generalliability普通债务generalmanagementtrust一般信托general offer全面收购建议generalpreferentialduty普遍优惠关税generalpurchasingpower一般购买力generalisedaudit software通用审计软件gift tax赠与税giro bank转账银行giro cheque转账支票global bond全球债券godown charge仓库费用going concern持续经营gold standard金本位good faithcertificate良好信用证书goods andchattels一般动产goods in bond保税货物goods in transit insurance货运保险goods received note商品收讫单goodwill商誉governmentaudit 政府审计governmentexpenditure政府支出government loan公债governmentsecurities政府债券grace period宽限期grant补助金green back美钞gross amountmethod总价法gross budget总预算gross capitalformation资本构成总额gross domesticinvestment国内投资总额grossexpenditure支出总额gross exportvalue出口总值grossinvestment投资总额grossliabilities总负债gross margin毛利;边际贡献gross pay工资总额gross price总价gross receipt收入总额gross sales销售总额group accounts集团报表group company集团公司group profit集团利润growth stock成长股。
会计常用词汇中英文对照表
会计常用词汇中英文对照表一、资产类Assets流动资产Current assets货币资金Cash and cash equivalents现金Cash银行存款Cash in bank其他货币资金Other cash and cash equivale nts外埠存款Other city Cash in bank银行本票Cashier''s cheque银行汇票Bank draft信用卡Credit card信用证保证金L/C Guara ntee deposits存出投资款Refundable deposits短期投资Short-term investments股票Short-term investments - stock债券Short-term investments - corporate bonds基金Short-term investments - corporate funds其他Short-term investments - other短期投资跌价准备Short-term inv estme nts falli ng price reserves 应收款Account receivable应收票据Note receivable银行承兑汇票Bank accepta nee商业承兑汇票Trade acceptanee应收股禾U Divide nd receivable应收利息Interest receivable应收账款Account receivable其他应收款Other notes receivable坏账准备Bad debt reserves预付账款Advanee money应收补贴款Cover deficit by state subsidies of receivable库存资产Inventories物资采购Supplies purchasing原材料Raw materials包装物Wrappage低值易耗品Low-value con sumpti on goods材料成本差异Materials cost varia nee自制半成品Semi-F ini shed goods库存商品Finished goods商品进销差价Differe nces betwee n purchas ing and selli ng price委托加工物资Work in process - outsourced委托代销商品Trust to and sell the goods on a commissi on basis受托代销商品Commissio ned and sell the goods on a commissi on basis 存货跌价准备Inventory falli ng price reserves分期收款发出商品Collect money and send out the goods by stages待摊费用Deferred and prepaid expenses长期投资Long-term investment长期股权投资Lon g-term inv estme nt on stocks股票投资Investment on stocks其他股权投资Other in vestme nt o n stocks长期债权投资Lon g-term inv estme nt on bonds债券投资Investment on bonds其他债权投资Other inv estme nt on bonds长期投资减值准备Lon g-term in vestme nts depreciati on reserves 股权投资减值准备Stock rights in vestme nt depreciatio n reserves债权投资减值准备Bcreditor''s rights investment depreciation reserves 委托贷款Entrust loans本金Principal利息Interest减值准备Depreciation reserves固定资产Fixed assets房屋Building建筑物Structure机器设备Mach inery equipme nt运输设备Transportation facilities工具器具In strume nts and impleme nt累计折旧Accumulated depreciati on固定资产减值准备Fixed assets depreciati on reserves房屋、建筑物减值准备Buildi ng/structure depreciati on reserves 机器设备减值准备Machi nery equipme nt depreciati on reserves工程物资Project goods and material专用材料Special-purpose material专用设备Special-purpose equipme nt预付大型设备款Prepayme nts for equipme nt为生产准备的工具及器具Preparative in strume nts and impleme nt for fabricate 在建工程Construction-in-process安装工程Erection works在安装设备Erecti ng equipme nt-i n-process技术改造工程Technical innovation project大修理工程General overhaul project在建工程减值准备Con structio n-i n-process depreciati onreserves固定资产清理Liquidati on of fixed assets无形资产Intangible assets专利权Patents非专利技术Non-Pate nts商标权Trademarks, Trade names著作权Copyrights土地使用权Tenure、、■、一、—商誉Goodwill无形资产减值准备Intangible Assets depreciation reserves专利权减值准备Pate nt rights depreciati onreserves商标权减值准备trademark rights depreciati onreserves未确认融资费用Un ack no wledged finan cialcharges待处理财产损溢Wait deal assets loss or income待处理财产损溢Wait deal assets loss or income待处理流动资产损溢Wait deal in ta ngible assets loss or in come待处理固定资产损溢Wait deal fixed assets loss or in comeaccountant genaral 会计主任account balancde 结平的帐户account bill 帐单account books 帐account classification 帐户分类acco unt curre nt 往来帐acco unt form of bala nee sheet 帐户式资产负债表acco unt form of profit and loss stateme nt 帐户式损益表acco unt payable 应付帐款account receivable 应收帐款account of payments 支出表account of receipts 收入表account title 帐户名称，会计科目accounting year 或financial year 会计年度accounts payable ledger 应付款分类帐Accounting period （会计期间）are related to specifictime periods ‘typically one year（通常是一年）资产负债表：balanee sheet可以不大写b禾润表：i n come stateme nts （or stateme nts of in come）禾润分配表：retai ned earnings现金流量表：cash flows二、负债类Liability短期负债Current liability短期借款Short-term borrowing应付票据Notes payable银行承兑汇票Bank accepta nee商业承兑汇票Trade acceptanee应付账款Account payable预收账款Deposit received代销商品款Proxy sale goods revenue应付工资Accrued wages应付福利费Accrued welfarism应付股禾Divide nds payable应交税金Tax payable应交增值税value added tax payable进项税额Withholdings on VAT已交税金Paying tax转出未交增值税Un paid VAT cha ngeover减免税款Tax deduction销项税额Substituted money on VAT出口退税Tax reimbursement for export进项税额转出Cha ngeover with nold in gs on VAT出口抵减内销产品应纳税额Export deduct domestic sales goods tax 转出多交增值税Overpaid VAT cha ngeover未交增值税Un paid VAT应交营业税Busin ess tax payable应交消费税Consumption tax payable应交资源税Resources tax payable应交所得税In come tax payable应交土地增值税In creme nt tax on land value payable应交城市维护建设税Tax for mai ntai ning and buildi ng cities payable应交房产税Housing property tax payable应交土地使用税Tenure tax payable应交车船使用税Vehicle and vessel usage lice nse platetax(VVULPT) payable应交个人所得税Pers onal in come tax payable其他应交款Other fund in conformity with paying其他应付款Other payables预提费用Drawing expense in advanee其他负债Other liabilities待转资产价值Pending cha ngerover assets value预计负债Anticipation liabilities长期负债Long-term Liabilities长期借款Long-term loans一年内至U期的长期借款Lon g-term loa ns due within one year一年后到期的长期借款Lon g-term loa ns due over one year应付债券Bonds payable债券面值Face value, Par value债券溢价Premium on bonds债券折价Discount on bonds应计利息Accrued interest长期应付款Long-term account payable应付融资租赁款Accrued financial lease outlay一年内至U期的长期应付Lon g-term acco unt payable due within one year一年后到期的长期应付Lon g-term acco unt payable over one year 专项应付款Special payable一年内至U期的专项应付Lon g-term special payable due within one year 一年后至U期的专项应付Lon g-term special payable over one year 递延税款Deferral taxes 所有者权益类OWNERS” EQUITY资本Capita实收资本(或股本)Paid-up capital(or stock)实收资本Paicl-up capital实收股本Paid-up stock已归还投资In vestme nt Returned公积资本公积Capital reserve资本(或股本)溢价Cpital(or Stock) premium接受扌捐赠非现金资产准备Receive non-cash don ate reserve 股权投资准备Stock right in vestme nt reserves 拨款转入Allocate sums changeover in夕卜币资本折算差额Foreig n curre ncy capital其他资本公积Other capital reserve盈余公积Surplus reserves法定盈余公积Legal surplus任意盈余公积Free surplus reserves法定公益金Legal public welfare fund储备基金Reserve fund企业发展基金En terprise expe nsion fund禾润归还投资Profits capitalizad on return of in vestme nt 利润Profits本年禾润Current year profits利润分配Profit distribution其他转入Other chengeover in提取法定盈余公积Withdrawal legal surplus提取法定公益金Withdrawal legal public welfare funds提取储备基金Withdrawal reserve fund提取企业发展基金Withdrawal reserve for bus in ess expa nsion提取职工奖励及福利基金Withdrawal staff and workers'' bo nus and welfare fund禾润归还投资Profits capitalizad on return of in vestme nt应付优先股股利Preferred Stock divide nds payable提取任意盈余公积Withdrawal other com mon accumulati on fund应付普通股股利Com mon Stock divide nds payable转作资本(或股本)的普通股股利Com mon Stock divide nds cha nge to assets(or stock)未分配利润Un distributed profit三、成本类Cost生产成本Cost of manufacture基本生产成本Base cost of manu facture辅助生产成本Auxiliary cost of manufacture制造费用Manufacturing overhead材料费Materials管理人员工资Executive Salaries奖金Wages退职金Retirement allowanee补贴Bonus夕卜保劳务费Outsourci ng fee福禾费Employee benefits/welfare会议费Coferemce加班餐费Special duties市内交通费Busin ess traveli ng通讯费Correspondence电话费Correspondence水电取暖费Water and Steam税费Taxes and dues租赁费Rent管理费Maintenance车辆维护费Vehicles maintenance油料费Vehicles maintenance 培训费Education and training 接待费Entertainment 图书、印刷费Books and prin ti ng 运费Transpotation 保险费In sura nee premium 支付手续费Commissi on 杂费Sundry charges 折旧费Depreciation expense 机物料消耗Article of con sumption劳动保护费Labor protecti on fees季节性停工损失Loss on seas on ality cessati on 劳务成本Service costs四、损益类Profit and loss收入In come业务收入OPERATING INCOME主营业务收入Prime operati ng reve nue产品销售收入Sales revenue服务收入Service revenue其他业务收入Other operating revenu 材料销售Sales materials代购代售包装物出租Wrappage lease出让资产使用权收入Remise right of assets revenue返还所得税Reimburseme nt of in come tax其他收入Other revenue投资收益Inv estme nt in come短期投资收益Curre nt in vestme nt in come长期投资收益Lon g-term inv estme nt in come计提的委托贷款减值准备Withdrawal of en trust loa ns reserves 补贴收入Subsidize revenue国家扶持补贴收入Subsidize reve nue from country其他补贴收入Other subsidize revenue营业外收入NON-OPERATING INCOME非货币性交易收益No n-cash deal in come现金溢余Cash overage处置固定资产净收益Net in come on disposal of fixed assets出售无形资产收益In come on sales of in ta ngible assets固定资产盘盈Fixed assets inventory profit罚款净收入Net amerceme nt in come支出Outlay业务支出Revenue charges主营业务成本Operati ng costs产品销售成本Cost of goods sold服务成本Cost of service主营业务税金及附力卩Tax and associate charge营业税Sales tax消费税Consumption tax城市维护建设税Tax for mai ntai ning and buildi ng cities资源税Resources tax土地增值税In creme nt tax on land value5405 其他业务支出Other business expense销售其他材料成本Other cost of material sale其他劳务成本Other cost of service其他业务税金及附加费Other tax and associate charge费用Expenses营业费用Operating expenses代销手续费Con sig nment commissi on charge运杂费Transpotation保险费In sura nee premium展览费Exhibition fees广告费Advertising fees管理费用Adminisstrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of con sumpti on办公费Office allowanee差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and developme nt expe nse 福禾费Employee benefits/welfare职工教育经费Pers onnel educati on待业保险费Un employme nt in sura nee劳动保险费Labour in sura nee医疗保险费Medical in sura nee会议费Coferemce聘请中介机构费In termediary orga ns咨询费Consult fees诉讼费Legal cost业务招待费Busin ess en terta inment技术转让费Tech no logy transfer fees矿产资源补偿费Min eral resources compe nsati on fees排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax(VVULPT)土地使用税Tenure tax印花税Stamp tax财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowi ng cost营业外支出Non bus in ess expe nditure捐赠支出Donation outlay减值准备金Depreciation reserves非常损失Extraordinary loss处理固定资产净损失Net loss on disposal of fixed assets出售无形资产损失Loss on sales of in ta ngible assets 固定资产盘亏Fixed assets inventory loss 债务重组损失Loss on arran geme nt 罚款支出Amercement outlay 所得税In come tax以前年度损益调整Prior year in come adjustme nt会计账目用语对账单，结单stateme nt of acco unt往来账户，活期存款账户，流通账acco unt curre nt经常账户curre nt acco unt销货账acco unt sales两人共有之银行账户joint acco unt应收［未清］账款；未付账单，未结算账目outsta nding acco unt贷方账项credit acco unt借方账项debtor acco unt应付账acco unt payable应收账acco unt receivable新交易||新账new acco unt未决账||老账old acco unt现金账cash acco unt流水账running acco unt暂记账||未定账suspe nse acco unt逾期账款，过期未付账款||延滞账overdue acco un t||pastdue acco unt杂项账户sundry acco unt详细账单||明细表detail acco unt坏账bad acco unt会计项目title of acco unt会计薄||账薄acco un t-book营业报告书||损益计算表acco unt of bus in ess||bus in ess report 借贷细账||交验账acco unt ren dered明细账acco unt stated与…银行开立一户头to ope n an acco unt with与……继续交易，与……有账务往来to keep acco unt with继续记账to keep acco unt与... 有交易to have an acco unt with作成会计账||有往来账项to make out an acco unt with清算II清理债务to make up an acco unt与……停止交易to close on e's acco unt with结账to close an acco unt请求付账to ask an acco un t||to dema nd an acco unt结清差额to bala nee the acco unt with清算to settle an acco un t||to liquidate an acco un t||to square an acco unt 审查账目||监查账目to audit an acco unt检查账目to exam ine an acco unt转入A的账户to charge the amount to A's acco unt先付……to pay on acco unt代理某人||为某人on on e's acco un t|| on acco unt of one为自己计算||独立账目on on e's own acco unt由某人收益并负风险on on e's acco unt and risk||for on e's acco unt and risk由某人负担for on e's acco un t||for acco unt of one按某人指示||列入某人账户by order and for acco unt of one列入5月份账目for May acco unt报账ren der an acco unt会计：支票用语支票薄cheque book支票陈票人cheque drawer持票人cheque holder不记名支票cheque to bearer/bearer cheque记名支票/认人支票cheque to order至U期支票an tedated cheque未到期支票postdated cheque保付支票certified cheque未获兑现支票，退票returned cheque横线支票crossed cheque普通横线general cross ing特别横线special cross ing空白支票bla nk cheque失效支票，过期支票stale cheque普通支票ope n cheque打10% 折扣的10000 元支票，（即9000 元） a cheque for $10，000，less 10% discou nt力卩10% 费用的10000 元支票，（即11000 元） a cheque for $10，000，plus 10% charges支票换现金/兑现to cash a cheque清理票款to clear a cheque保证兑现to certify a cheque填写支票数额to fill up a cheque支票上戈U线to cross a cheque开发支票to make out a cheque签发支票，开立支票to draw a cheque/to issue a cheque透支支票to overdraw a cheque背书支票to en dorse a cheque请付票款/ 清付票款to pay a cheque/to honour a cheque支票退票to disho nour a cheque拒付支票to refuse a cheque拒付支票to stop payme nt of a cheque提示要求付款to prese nt for payme nt见票即付持票人payable to bearer支付指定人payable to order已过期/ 无效out of date/stale请给出票人R/D/refer to drawer存款不足N/S/N.S.F./not sufficie nt fun ds/l/F/i nsufficie nt funds 文子与数子不一致words and figures differ支票交换时间已过acco unt closed更改处应加盖印章alteratio ns require in itials交换时间已过effects not cleared停止付款payme nt stopped支票毁损cheque mutilated国际会计术语英汉对照Account 帐户Acco un ti ng system 会计系统America n Acco un ti ng Associati on 美国会计协会American In stitute of CPAs 美国注册会计师协会Audit审计Bala nee sheet资产负债表Bookkeepk ing 簿记Cash flow prospects 现金流量预测Certificate in In ternal Audit ing 内部审计证书Certificate in Man ageme nt Acco unting 管理会计证书Certificate Public Accou ntant 注册会计师Cost acco unting 成本会计External users 外部使用者Finan cial acco un ti ng 财务会计Finan cial Accou nting Sta ndards Board 财务会计准则委员会Finan cial forecast 财务预测Gen erally accepted acco un ti ng prin ciples 公认会计原贝U Gen eral-purpose in formatio n 通用目的信息Gover nment Acco unting Office 政府会计办公室In come stateme nt 损益表In stitute of In ternal Auditors 内部审计师协会In stitute of Man ageme nt Acco untants 管理会计师协会Integrity整合性Internal audit ing 内部审计In ternal control structure 内部控制结构Internal Reve nue Service 国内收入署In ternal users 内部使用者Man ageme nt acco un ti ng 管理会计Retur n of inv estme nt 投资回报Retur n on inv estme nt 投资报酬Securities and Excha nge Commissi on 证券交易委员会Stateme nt of cash flow 现金流量表Stateme nt of finan cial positi on 财务状况表Tax acco unting 税务会计Acco un ti ng equati on 会计等式Articulation勾稽关系Assets资产Busin ess en tity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor债权人Deflation通货紧缩Disclosure 批露Expenses 费用Finan cial stateme nt 财务报表Finan cial activities 筹资活动Goin g-c oncern assumptio n 持续经营假设In flation通货膨涨Inv esti ng activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operat ing activities 经营活动Own er's equity 所有者权益Partnership合伙企业Positive cash flow 正现金流量Reta ined earning 留存禾U润Revenue 收入Sole proprietorship 独资企业Solvency清偿能力Stable-dollar assumpti on 稳定货币假设Stockholders 股东Stockholders' equity 股东权益Window dress ing 门面粉饰部门和人员的称谓1，部门的称谓市场部Marketing销售部Sales Department （也有其它讲法，如宝洁公司销售部叫客户生意客户服务 Customer Service ，例如客服员叫CSR ,R for人事咅E Human Resource行政部Admi n.财务部 Finance & Accounting产品供应 Product Supply ，例如产品调度员叫 P SPIa nner2，人员的称谓 助理Assistant秘书 secretary 前台接待小姐Receptionist文员clerk ，如会计文员为 Accounting Clerk主任 supervisor 经理 Man ager总经理 GM ，General Manager入场费admission运费 freight小费tip学费 tuition价格，代价charge制造费用 Manufacturing overhead材料费Materials管理人员工资 Executive Salaries奖金Wages退职金 Retirement allowanee补贴Bonus夕卜保劳务费 Outsourcing fee发展咅ECBD )福禾费Employee benefits/welfare 会议费Coferemce加班餐费Special duties市内交通费Busin ess traveli ng通讯费Correspondence电话费Correspondence水电取暖费Water and Steam税费Taxes and dues租赁费Rent管理费Maintenance车辆维护费Vehicles maintenance油料费Vehicles maintenance培训费Education and training接待费Entertainment图书、印刷费Books and prin ti ng运费Transpotation保险费In sura nee premium支付手续费Commission杂费Sundry charges折旧费Depreciation expense机物料消耗Article of con sumption劳动保护费Labor protect ion fees 总监Director总会计师Finance Controller高级Senior如高级经理为Senior Manager 营业费用Operating expenses代销手续费Con sig nment commissi on charge 运杂费Transpotation保险费In sura nee premium展览费Exhibition fees广告费Advertising fees管理费用Adminisstrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowanee差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and developme nt expe nse 福禾费Employee benefits/welfare职工教育经费Pers onnel educati on待业保险费Un employme nt in sura nee劳动保险费Labour in sura nee医疗保险费Medical in sura nee会议费Coferemce聘请中介机构费In termediary orga ns咨询费Consult fees诉讼费Legal cost业务招待费Busin ess en terta inment技术转让费Tech no logy transfer fees矿产资源补偿费Min eral resources compe nsati on fees排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax(VVULPT) 土地使用税Tenure tax印花税Stamp tax财务费用Finance charge禾息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowi ng cost。
会计常用词汇中英文对照表
会计常用词汇中英文对照表一、资产类Assets流动资产Current assets货币资金Cash and cash equivalents现金Cash银行存款Cash in bank其他货币资金Other cash and cash equivalents外埠存款Other city Cash in bank银行本票Cashier'’s cheque银行汇票Bank draft信用卡Credit card信用证保证金L/C Guarantee deposits存出投资款Refundable deposits短期投资Short—term investments股票Short-term investments - stock债券Short—term investments - corporate bonds基金Short—term investments — corporate funds其他Short-term investments - other短期投资跌价准备Short-term investments falling price reserves 应收款Account receivable应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应收股利Dividend receivable应收利息Interest receivable应收账款Account receivable其他应收款Other notes receivable坏账准备Bad debt reserves预付账款Advance money应收补贴款Cover deficit by state subsidies of receivable库存资产Inventories物资采购Supplies purchasing原材料Raw materials包装物Wrappage低值易耗品Low-value consumption goods材料成本差异Materials cost variance自制半成品Semi—Finished goods库存商品Finished goods商品进销差价Differences between purchasing and selling price委托加工物资Work in process — outsourced委托代销商品Trust to and sell the goods on a commission basis受托代销商品Commissioned and sell the goods on a commission basis 存货跌价准备Inventory falling price reserves分期收款发出商品Collect money and send out the goods by stages待摊费用Deferred and prepaid expenses长期投资Long—term investment长期股权投资Long—term investment on stocks股票投资Investment on stocks其他股权投资Other investment on stocks长期债权投资Long-term investment on bonds债券投资Investment on bonds其他债权投资Other investment on bonds长期投资减值准备Long—term investments depreciation reserves股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备Bcreditor’'s rights investment depreciation reserves 委托贷款Entrust loans本金Principal利息Interest减值准备Depreciation reserves固定资产Fixed assets房屋Building建筑物Structure机器设备Machinery equipment运输设备Transportation facilities工具器具Instruments and implement累计折旧Accumulated depreciation固定资产减值准备Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciation reserves工程物资Project goods and material专用材料Special-purpose material专用设备Special—purpose equipment预付大型设备款Prepayments for equipment为生产准备的工具及器具Preparative instruments and implement for fabricate在建工程Construction—in-process安装工程Erection works在安装设备Erecting equipment—in—process技术改造工程Technical innovation project大修理工程General overhaul project在建工程减值准备Construction-in-process depreciation reserves固定资产清理Liquidation of fixed assets无形资产Intangible assets专利权Patents非专利技术Non-Patents商标权Trademarks，Trade names著作权Copyrights土地使用权Tenure商誉Goodwill无形资产减值准备Intangible Assets depreciation reserves 专利权减值准备Patent rights depreciation reserves商标权减值准备trademark rights depreciation reserves未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income待处理财产损溢Wait deal assets loss or income待处理流动资产损溢Wait deal intangible assets loss or income待处理固定资产损溢Wait deal fixed assets loss or incomeaccountant genaral 会计主任account balancde 结平的帐户account bill 帐单account books 帐account classification 帐户分类account current 往来帐account form of balance sheet 帐户式资产负债表account form of profit and loss statement 帐户式损益表account payable 应付帐款account receivable 应收帐款account of payments 支出表account of receipts 收入表account title 帐户名称，会计科目accounting year 或financial year 会计年度accounts payable ledger 应付款分类帐Accounting period（会计期间）are related to specifictime periods ,typically one year(通常是一年)资产负债表:balance sheet 可以不大写b利润表：income statements （or statements of income)利润分配表:retained earnings现金流量表：cash flows二、负债类Liability短期负债Current liability短期借款Short—term borrowing应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应付账款Account payable预收账款Deposit received代销商品款Proxy sale goods revenue应付工资Accrued wages应付福利费Accrued welfarism应付股利Dividends payable应交税金Tax payable应交增值税value added tax payable进项税额Withholdings on VAT已交税金Paying tax转出未交增值税Unpaid VAT changeover减免税款Tax deduction销项税额Substituted money on VAT出口退税Tax reimbursement for export进项税额转出Changeover withnoldings on VAT出口抵减内销产品应纳税额Export deduct domestic sales goods tax 转出多交增值税Overpaid VAT changeover未交增值税Unpaid VAT应交营业税Business tax payable应交消费税Consumption tax payable应交资源税Resources tax payable应交所得税Income tax payable应交土地增值税Increment tax on land value payable应交城市维护建设税Tax for maintaining and building cities payable应交房产税Housing property tax payable应交土地使用税Tenure tax payable应交车船使用税Vehicle and vessel usage license platetax(VVULPT) payable应交个人所得税Personal income tax payable其他应交款Other fund in conformity with paying其他应付款Other payables预提费用Drawing expense in advance其他负债Other liabilities待转资产价值Pending changerover assets value预计负债Anticipation liabilities长期负债Long—term Liabilities长期借款Long—term loans一年内到期的长期借款Long—term loans due within one year 一年后到期的长期借款Long—term loans due over one year应付债券Bonds payable债券面值Face value，Par value债券溢价Premium on bonds债券折价Discount on bonds应计利息Accrued interest长期应付款Long—term account payable应付融资租赁款Accrued financial lease outlay一年内到期的长期应付Long—term account payable due within one year 一年后到期的长期应付Long-term account payable over one year专项应付款Special payable一年内到期的专项应付Long-term special payable due within one year 一年后到期的专项应付Long-term special payable over one year递延税款Deferral taxes所有者权益类OWNERS'' EQUITY资本Capita实收资本(或股本）Paid—up capital(or stock)实收资本Paicl-up capital实收股本Paid-up stock已归还投资Investment Returned公积资本公积Capital reserve资本（或股本)溢价Cpital（or Stock) premium接受捐赠非现金资产准备Receive non-cash donate reserve股权投资准备Stock right investment reserves拨款转入Allocate sums changeover in外币资本折算差额Foreign currency capital其他资本公积Other capital reserve盈余公积Surplus reserves法定盈余公积Legal surplus任意盈余公积Free surplus reserves法定公益金Legal public welfare fund储备基金Reserve fund企业发展基金Enterprise expension fund利润归还投资Profits capitalizad on return of investment利润Profits本年利润Current year profits利润分配Profit distribution其他转入Other chengeover in提取法定盈余公积Withdrawal legal surplus提取法定公益金Withdrawal legal public welfare funds提取储备基金Withdrawal reserve fund提取企业发展基金Withdrawal reserve for business expansion提取职工奖励及福利基金Withdrawal staff and workers’' bonus and welfare fund利润归还投资Profits capitalizad on return of investment应付优先股股利Preferred Stock dividends payable提取任意盈余公积Withdrawal other common accumulation fund应付普通股股利Common Stock dividends payable转作资本（或股本）的普通股股利Common Stock dividends change toassets(or stock）未分配利润Undistributed profit三、成本类Cost生产成本Cost of manufacture基本生产成本Base cost of manufacture辅助生产成本Auxiliary cost of manufacture 制造费用Manufacturing overhead材料费Materials管理人员工资Executive Salaries奖金Wages退职金Retirement allowance补贴Bonus外保劳务费Outsourcing fee福利费Employee benefits/welfare会议费Coferemce加班餐费Special duties市内交通费Business traveling通讯费Correspondence电话费Correspondence水电取暖费Water and Steam税费Taxes and dues租赁费Rent管理费Maintenance车辆维护费Vehicles maintenance油料费Vehicles maintenance培训费Education and training接待费Entertainment图书、印刷费Books and printing运费Transpotation保险费Insurance premium支付手续费Commission杂费Sundry charges折旧费Depreciation expense机物料消耗Article of consumption劳动保护费Labor protection fees季节性停工损失Loss on seasonality cessation劳务成本Service costs四、损益类Profit and loss收入Income业务收入OPERATING INCOME主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入Service revenue其他业务收入Other operating revenu材料销售Sales materials 代购代售包装物出租Wrappage lease出让资产使用权收入Remise right of assets revenue返还所得税Reimbursement of income tax其他收入Other revenue投资收益Investment income短期投资收益Current investment income长期投资收益Long—term investment income计提的委托贷款减值准备Withdrawal of entrust loans reserves 补贴收入Subsidize revenue国家扶持补贴收入Subsidize revenue from country其他补贴收入Other subsidize revenue营业外收入NON-OPERATING INCOME非货币性交易收益Non-cash deal income现金溢余Cash overage处置固定资产净收益Net income on disposal of fixed assets 出售无形资产收益Income on sales of intangible assets固定资产盘盈Fixed assets inventory profit罚款净收入Net amercement income支出Outlay业务支出Revenue charges主营业务成本Operating costs产品销售成本Cost of goods sold服务成本Cost of service主营业务税金及附加Tax and associate charge营业税Sales tax消费税Consumption tax城市维护建设税Tax for maintaining and building cities资源税Resources tax土地增值税Increment tax on land value5405 其他业务支出Other business expense销售其他材料成本Other cost of material sale其他劳务成本Other cost of service其他业务税金及附加费Other tax and associate charge费用Expenses营业费用Operating expenses代销手续费Consignment commission charge运杂费Transpotation保险费Insurance premium展览费Exhibition fees广告费Advertising fees管理费用Adminisstrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and development expense福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance劳动保险费Labour insurance医疗保险费Medical insurance会议费Coferemce聘请中介机构费Intermediary organs咨询费Consult fees诉讼费Legal cost业务招待费Business entertainment技术转让费Technology transfer fees矿产资源补偿费Mineral resources compensation fees排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax(VVULPT) 土地使用税Tenure tax印花税Stamp tax财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cost营业外支出Nonbusiness expenditure捐赠支出Donation outlay减值准备金Depreciation reserves非常损失Extraordinary loss处理固定资产净损失Net loss on disposal of fixed assets出售无形资产损失Loss on sales of intangible assets 固定资产盘亏Fixed assets inventory loss债务重组损失Loss on arrangement罚款支出Amercement outlay所得税Income tax以前年度损益调整Prior year income adjustment会计账目用语对账单，结单statement of account往来账户，活期存款账户，流通账account current经常账户current account销货账account sales两人共有之银行账户joint account应收[未清］账款；未付账单，未结算账目outstanding account贷方账项credit account借方账项debtor accountaccount payable应收账account receivable新交易｜|新账new account未决账||老账old account现金账cash account流水账running account暂记账|｜未定账suspense account逾期账款，过期未付账款||延滞账overdue account|｜pastdue account杂项账户sundry account详细账单|｜明细表detail account坏账bad account会计项目title of account会计薄｜｜账薄account-book营业报告书|｜损益计算表account of business｜｜business report 借贷细账｜|交验账account renderedaccount stated与... 银行开立一户头to open an account with与……继续交易，与……有账务往来to keep account with继续记账to keep account与……有交易to have an account with作成会计账||有往来账项to make out an account with清算|｜清理债务to make up an account与……停止交易to close one's account with结账to close an account请求付账to ask an account｜｜to demand an account结清差额to balance the account with清算to settle an account｜|to liquidate an account｜|to square an account 审查账目｜|监查账目to audit an account检查账目to examine an account转入A的账户to charge the amount to A's accountto pay on account代理某人｜|为某人on one's account|｜on account of one为自己计算｜｜独立账目on one’s own account由某人收益并负风险on one's account and risk｜|for one’s account and risk 由某人负担for one's account｜|for account of one按某人指示｜|列入某人账户by order and for account of one列入5月份账目for May account报账render an account会计: 支票用语支票薄cheque book支票陈票人cheque drawer持票人cheque holder不记名支票cheque to bearer/bearer cheque记名支票/认人支票cheque to order到期支票antedated cheque未到期支票postdated cheque保付支票certified cheque未获兑现支票，退票returned cheque横线支票crossed cheque普通横线general crossing特别横线special crossing空白支票blank cheque失效支票，过期支票stale cheque普通支票open cheque打10%折扣的10000元支票，(即9000元） a cheque for $10，000，less 10％discount加10%费用的10000元支票，（即11000元) a cheque for $10，000，plus 10% charges支票换现金/兑现to cash a cheque清理票款to clear a cheque保证兑现to certify a cheque填写支票数额to fill up a cheque支票上划线to cross a cheque开发支票to make out a cheque签发支票,开立支票to draw a cheque/to issue a cheque透支支票to overdraw a cheque背书支票to endorse a cheque请付票款/清付票款to pay a cheque/to honour a cheque支票退票to dishonour a cheque拒付支票to refuse a cheque拒付支票to stop payment of a cheque提示要求付款to present for payment见票即付持票人payable to bearer支付指定人payable to order已过期/无效out of date/stale请给出票人R/D/refer to drawer存款不足N/S/N.S。
会计英汉词典非常实用
AAA 美国会计学会 Abacus 《算盘》杂志 abacus 算盘Abandonment 废弃,报废;委付 abandonmentvalue价值abatement ①减免②冲销 abilitytoservicedebt 偿债能力 abnormalcost 异常成本 abnormalspoilage 异常损耗 abovepar 超过票面价值 abovetheline线上项目absoluteamount 绝对数绝对金额 absoluteendorsement绝对背书absoluteinsolvency 绝对无力偿付 absolutepriority 绝对优先求偿权 absolutevalue 绝对值 absorb 摊配，转并 absorptionaccount 摊配账户，转并账户 absorptioncosting 摊配成本计算法 abstract 摘要表 abuse 滥用职权abuseoftaxshelter 滥用避税项目 ACCA 特许公认会计师公会acceleratedcostrecoverysystem 加速成本收回制度 accelerateddepreciationmethod 加速折旧法，快速折旧法 accelerationclause 加速偿付条款，提前偿付条款 acceptance ①承兑②已承兑票据③验收2 3 4 5 6 7 8 9 1011 12 13 14 15 16 17 1819 20 21 22 23 24 25acceptancebill 承兑票据acceptanceregister 承兑票据登记簿 acceptancesampling验收抽样 accesstime 存取时间 accommodation 融通accommodationbill 融通票据 accommodationendorsement融通背书account ①账户，会计科目②账簿，报表③账目，账项④记账 accountability 经营责任，会计责任 accountabilityunit 责任单位 Accountancy 《会计》杂志accountancy 会计 accountant 会计员，会计师accountantge neral 会计主任,总会计 accounting!ncharge主管会计I 师 accountant,slegalliability 会计师的法律责任accountant,sreport 会计师报告accountant,sresponsibility 会计 I 丿帀职责accountform账户式，账式accounting ①会计②会计学 accountingassumption 会计假定，会计假设 accountingbasis 会计基准，会计基本方法accountingchanges 会计变更 accountingconcept 会计概念 accountingcontrol 会计控制 accountingconvention 会计常规，会计惯例 accountingcorporation 会计公司30 31 32 3334 35 36 37 38 39 4041 42 43 44 45 46 47 48 49 50 51 52accountingcycle 会计循环accountingdoctrine 会计信条 accountingdocument 会计凭证 accountingelements 会计要素accountingentity会计主体，会计个体accountingentry 会计分录 account!ngequation 会计等式 accountingevent 会计事项 accountingexposure 会计暴露,会计暴露风险 accountingfirm 会计事务所 AccountingHallofFame 会计名人堂 accountingharmonization 会计协调化accountingidentity 会计恒等式 accou ntingi ncome 会计收益 accountinginformation 会计信息、accountinginformationsystem 会计信息系统 accou ntinginternationalization 会计国际化accountingjournals 会计杂志 accou ntinglegislation 会计〉去规 accountingma nual 会计手册 accountingobjective 会计目标 accountingperiod 会计期 accoun tingpolicies 会计政策 accountingpostulate 会计彳艮设 accountingpractice 会计实务 accountingprinciple原贝!J5758 59 6061 62 63 64 65 66 67 6869 70 71 72 73 74 75 76 77 78 79 accountingdata 会计;82AccountingPrincipleBoard 会计原则委员会83accountingprocedures 会计程序84accountingprofession 会计职业会计专业85accountingrateofreturn 会计收益率86accountingrecords会计记录，会计簿籍87AccountingReview 《会计评论》88accountingrules 会计规则89AccountingSeriesRelease《会计公告文件》90accountingservice 会计服务91accountingsoftware 会计软件92accountingstandard会计标准，会计准贝!J93accountingstandardization 会计标准化94AccountingStandardsBoard 会计准贝！J委员会（英）95AccountingStandardsCommittee 会计准贝!1 委员会筷）96accountingsystem ①会计制度②会计系统97accountingtechnique 会计技术98accountingtheory 会计理论99accountingtransaction 会计业务，会计账务100AccountingTrendandTechniques《会计趋势和会计技术》101accountingunit 会计单位102accountingvaluation 会价103accountingyear 会计年度104accounts 会计账簿，会计报表106accountspayable 应付账款107accountsreceivable 应收账款108accountsreceivableagingschedule 应收账款账龄分析表109accountsreceivableassigned 已窗JzGZ收110accountsreceivablecollectionperiod 应收貝鍬收款期111accountsreceivablediscounted 已贴收!112accountsreceivablefinancing应收账款筹资，应收账款融资113accountsreceivablemanagement 应收账款管理114accountsreceivableturnover应收账款周转率，应收账款周转次数115accretion 增殖116accrualbasisaccounting应计制会计，权责发生制会计117accruedasset 应计资产118accruedexpense 应计费用119accruedliability 应计负债120accruedrevenue 应计收入121accumulateddepreciation 累计折旧122accumulateddividend 累计股利123accumulatedearningstax累积盈余税，累积收益税124accumulatio n 累积累计125acidtestratio酸性试验比率126acquiredcompany 被盘购公司，被兼并公司127acquisition 购置，盘购128acquisitionaccounting 盘购会计130acquisitiondecision 购置决策131acquisitionexcess 盘购超支132acquisitionsurplus 盘购盈余133across-the-board 全面调整134ACT预交公司税135act法案，法规136 a ction Ksi•至>> 137a ctiveaccount讹a架T}138 a diveassetsMa^^139a2viw常诵母摩140 a ctistyaccount亠卅巨架R141a 2vityaccou2.ing亠询巨^斗142a ciivityra-io巨遊DBas«143a ccstyvanance巨曲讹咎HOMfM144 a ctofbankruptcy145 a ctofcompanyA fll149 a crua-wage *}51Z L^150 a ddedva-ue iB a 151 a ddedva-uesorffmeni ffiB iw152 a ddedva-uetaxMB^153ad d m o nffi w'irB154 a dditiona-depreciation s^^p*MQ5Rm155 a ddEona-paid'.ncapior-SS册讲156 a dditiona-tax 3莒ss157 a dequatedisdosure^^>^»158 a djuncsrccoum5莒架T}159a djustab-e ︱r&ebond凹®hs*=«a ^ 160 a djusiedgrossincome s he En Q S^^^s^S F s!^^^ 161a djusiedtria-ba-anceshR 讪M M»162 a djustingentrys瞎①别163adjustment 调整164adjustmentaccount 调整账户165adjustmentbond调整债券166administrativeaccounting 行政管理会计167administrativebudget 行政管理预算168administrativeexpense 行政管理费用169ADR 资产折旧年限幅度170advaloremtax 从价税171advance预付款,垫付款172advancecorporationtax 预交公司税173advancesfromcustomers 预收客户款174advancetosuppliers 预付货款175adventure 投机经营，短期经营176adverseopinion反面意见，否定意见177adversevariance 不利差异，逆差178advisoryservices 咨询服务179affiliatedcompany 联营公司180affiliation 联营181afterclosingtrialbalance 结账后试算表182 aftercost 售后成本183 afterdate 岀票后兑付184 aftersight185 after-tax 税后186AGA 政府会计师联合会187age寿命，账龄，资产使用年限188ageallowance 年龄减免189ageanalysis 账龄分析190agoncy代理，代理关系191agencycommission 代理佣金192agencyfund 代营基金193agenda议事日程备忘录194agent 代理商，代理人195aggregatebalancesheet 合并资产负债表196aggregateincomestatement 合并损益表197AGI调整后收益总额调整后所得总额198agingofaccountsreceivable 应收账款账龄分析199agingschedule 账龄表200agio 贴水，折价201agiotage 汇兑业务，兑换业务202AGM 年度股东大会203agreement 协议204agreementofpartnership 合伙协议205AICPA 美国注册公共会计师协会206AIS会计信息系统207allcapitalearningsrate 资本总额收益率208all-inclusiveincomeconcept 总括收益概念209allocation 分摊，分配210allocationcriteria 分配标准211allotment ①分配，拨付②分配数,拨付数212allowance ①备抵②折让③津贴213allowanceforbaddebts 呆账备抵214allowancefordepreciation 折旧备抵账户215allowancemethod 备抵法216all-purposefinancialstatement 通用财务报表，通用会计报表217alpharisk 阿尔法风险，第一种审计风险218alteredcheck 涂改支票219alternativeaccountingmethods 可选择性会计方法220alternativeproposals替代方案，备选方案221amalgamation 企业合并222AmericanAccountingAssociation 美国会计学会223Americandepositoryreceipts美国银行证券存单，美国银行证券托存收据224AmericanlnstituteofCertifiedPublicAccountants 美国注册会计师协会，美国注册公共会计师协会225Americanoption 美式期权226AmericanStockExchange 美国股票交易所227amortization ①摊销②SftiS228amortizedcost 摊余成本229amount金额，合计230amountdiffer 金额不符231amountdue到期金额232amountofldollar 1 元的本利和233analysis 分析234analyst 分析师235analyticalreview 分析性检查236annualaudit 年度审计237annualclosing 年度结账238annualgeneralmeeti ng 年度股东大会239annualize 按年折算240annualizednetpresentvalue 折算年度净现值241annualreport 年度报告242annuity 年金243annuitydue 期初年全244annuityinadvance 预付年金245annuityinarrears 迟付年金246annuitymethodofdepreciation 年金折旧j去247antedate 填早日期248anticipation 预计，珈!J249anti-dilutionclause 防止稀釋条款250anti-pollutioninvestment 消除污染投资251anti-profiteeringtax 反暴禾!］税252anti-taxavoidance 反避税253anti-trustlegislation 反拖扌立法254A/P应付账款255APB会计原则委员会256APBOpinion《会计原则委员会意见书》257Application申请,申请书258appliedoverhead 已分配间接费用259appraisal 估价260appraisalcapital 评估资本261appraisalsurplus 估价盈余262appraiser 估价员，估价师263appreciation增值264appropriatedretainedearnings 已拨定留存收益,已指定用途留存收益265appropriation 拨款，指拨经费266appropriationaccount ①拨款账户②留存收益分配账户267appropriationbudget 拨款预算268approval 核定,审扌比269approvedaccount 核定账户270approvedbond 核定271A/R应收账款272arbitrage 套利，套汇273arbitragetransaction套利业务，套汇业务274arbitration 仲裁，公断275arithmeticalerror算术误差276arm,s-lengthprice 正常价格，公正价格277arm,s-lengthtransaction 一臂之隔交易，正常交易278ARR 会计收益率279arrears①拖欠，欠款②迟付280arrestment 财产扣押281AuthurAnderson&Co. 约瑟•安德森会计师事务所，安达信会计师事务所282article文件条文，合同条款283articlesofincorporation 公司章程284articlesofpartnership 合伙契约285articulate 环接286articulatedconcept 环接观念287artificialintelligence 人工智能288ASB审计准则委员会289ASE美国股票交易所290AsianDevelopmentBank 亚洲开发银行291Asiandollar 亚洲美元292askingprice索价，卖方报价293assessedvalue 估定价值294assessment①估定查定②特别税捐，特别摊派税捐295asset 资产296assetcover资产担保，资产保证297assetdepreciationrange 资产折旧年限幅度298asset-liabilityview 资产一负债观念299assetquality 资产质量300assetretirement资产退役，资产报废301 assetrevaluation 资产重估价302 assetstripping 资产剥离，资产拆卖303 assetstructure 资产结构304 assetturnover 资产周转率305 assetvaluation 资产计价306assignmentofaccountsreceivable 应收账款转让307associatedcompany联属公司，附属公司308AssociationofGovernmentAccounting 政府会计师协会309assumedliability承担债务，承付债务310AT税后311atcost按成本312atpar 按票面额平价313atsight见票兑付，即期兑付314attachedaccount被查封账户315attachment 扣押，查封316attest 证明■验证317attestation证明书，鉴定书318audit 审核■审计319auditability 可审核性320auditcommittee 审计委员会321auditcoverage 审计范围322auditedfinancialstatement 审定财务报表，审定会计报表323auditevidence 审计证据，审计凭证324AuditGuides《审计指南》325auditing①审计②审计学326auditingprocedure 审计程序327auditingprocess 审计过程328auditingstandard 审计标准，审计准则329AuditingStandardsBoard 审计准贝？J委员会330Auditor审计员，审计师331auditorgeneral审计主任总审计332auditor,slegalliability 审计师法律责任333auditor,sopinion 审计师意见书334auditor,sreport审计师报告，查账报告335auditprogram 审计工作计划336auditreport 审计报告337auditrisk 审计风险338auditsampling 审计抽样339auditsoftware 审计软件340audittest 审计抽查341audittrail 审计脉络，审计线索342auditworkingpaper 审计工作底稿343authorizedcapitalstock 核定股本，法定股本344automatedclearinghouse 自动票据交换所345automatedtellermachine 自动取款机346automatictransferservice 自动转账服务347availableasset 可用资产348availableinventory 可用存货349averagebalance 平均余额350averagecollectionperiod 平均收款期351averagecost 平均成木352average-costmethod平均成本法353averag&nventory 平均存货，平均库存354averagelife平均寿命,平均使用年限355averagepaymentperiod(ofaccountspayable)应付账款平均付款期356averagerateofreturn 平均收益率357averages 股票价格平均指数358avoidablecost 可避免成本359backcharge 欠费费用360backdate 倒填日期，填早日期361b ackedbill 背书票据362back-endload 后期负担363backer①票据担保人②财务支捋人364backlogdepreciation 欠提折旧365backorder 欠交订货366backpay欠付工资367backtax欠交税款368back-to-backcredit 对开信用证369back-to-backloan 对销贷款370backwardation 倒价371backwardintegration 逆向合并372badcheck 空头支票373baddebt 呆账，呆账账户377 baddebtrecovery 呆账收回374baddebtaccount 呆账账户375baddebtexpense呆账费用376baddebtratio 呆账比率378bailment 寄销，寄托379bailout 抽资380bailoutperiod 投资返还期381balance①余额②平衡382balancebudget 平衡预算383balancedue 结欠余额384balancefund平衡基金385balanceofaccount 账户余额386balanceofpayment 国际收支差额387balanceofretainedearnings 留存收益余额388balancesheet 资产负债表389balancesheetaccount 资产负债表账户390balancesheetanalysis资产负债表分析391 ba la ncesheetaudit 资产负债表甲计392 balancesheetdate 结账日期393 balancesheetratio 资产负债表t匕率394 balancesheettotal 资产负债表总额395balloonpayment 漂浮式付款396bank 银行397bank(er,s)acceptance银行承兑银行承兑》匚票398bankbalance 银行存款余额399bankbook 存折400bankcharge银行手续费401bankcheckingaccount 银行支票账户，银行活期存款账户402bankconfirmation 银行证明信函403bankcredit银行信用，银行信贷405bankdraft 银行406banker①银行家②银行407bankfailure 银行倒闭408bankloan 银行贷款409bankoverdraft 银行透支410bankreconciliationstatement银行对账单，银行存款调节表411ban krefe rence 银行征信信函412bankrun银行挤兑413bankruptcy 破产414bankruptcyact 破产法415bankruptcycost 破产成本416bankruptcycourt破产法院404 bankcustody 银行保险库。
会计词典(中英文对照)
a basket of currencies一揽子货币,一篮子货币A/C payee only只可转帐abacus算盘abandoned property废弃财产abandoned property option 财产废弃选择权abandonment charge 报废支出,废弃费用abandonmentoption放弃选择权abandonment value废弃价值abatement claim减价要求ABC inventorysystemABC存货制度ability to bearcriterion承受能力,承受能力标准abnormal cost非正常成本abnormal depreciation非正常折旧abnormal exchange 非正常交易,非正常行市abnormal gain非正常收益abnormal item例外项目,特殊项目,非正常项目abnormal loss非正常损失abnormal profit非正常利润abnormal rate of return非正常投资回报率abnormal return 非正常报酬abnormal risk非正常风险abnormal spoilage 非正常毁损abnormal waste非正常损耗above par高于面值above-the-line经常项目,线上项目[损益表]above-the-line expenditure经常项目支出,线上项目支出[损益表] above-the-line receipt经常预算收入,线上项目收入[损益表] absence rate缺勤率absenteeism rate缺勤率absoluteacceptance无条件承兑absoluteassignment无条件转让absolute bond无附加条件债券absolute contract无附加条件合同absolute cover绝对保险范围absolute discharge无条件豁免,无条件解除债务absolute endorsement无条件背书absolute error绝对误差absolute fixed cost固定成本,绝对固定成本absolute fixed peg system绝对联系汇率制absolute inheritance 绝对继承权absolute liability绝对赔偿责任absolute ownership绝对所有权absolute par固定票面价,不变票面价absolute quota绝对配额absolutesubscription确定条件的募集absolute title绝对产权absolute total loss实际全损absolute value error绝对值误差absorbed burden已分配费用,已分摊absorbed cost已吸收成本,已分摊成本absorbed expense 已分配费用,已分摊费用absorbed overheads已分配经常费用,已分摊经常费用absorption分配,分摊,吸收absorption account 分摊账户,计价账户absorption costing 分摊成本法,吸收成本法absorption pricing 分摊法定价absorption rate分配率,分摊率,吸收abstract of account 账户概要,账户摘要abstract of posting 过账分录表abstract of title 产权证明,产权说明书abstracts概要,摘要accelerated debt maturity提前还债期限accelerating premium累进奖金acceptability test 可接受性测试acceptable audit risk可接受审计风险acceptable qualitylevel可接受质量水平acceptance承兑,认付acceptancepayable应付承兑票据acceptanceagreement承兑契约acceptance andguarantee承诺与保证acceptance bank承兑银行acceptance by intervention参与承兑,参加承兑acceptance certificate验收证明acceptance charge承兑费acceptance commission 承兑手续费,承兑佣金acceptancecondition承兑条件acceptance credit承兑信用acceptance declaration承兑申报单acceptance fee承兑手续费acceptance for honour代承兑,信用担保承兑acceptance house承兑银行,承兑所acceptance in blank 空白承兑acceptance inspection验收acceptance letter of credit承兑信用证acceptance line银行承兑限额acceptance market票据市场,票据贴现市场acceptancematurity承兑票据到期日acceptancematurity record承兑汇票到期记录acceptance of engagement接受委托acceptance period 承付期acceptance receivable应收承兑票据acceptance register 承兑票据登记簿acceptance testing 验收测试,验收检查accepted bill已承兑汇票accepted bond已承兑债券accepted draft已承兑汇票accepting bank承兑银行accepting house 承兑机构,承兑银行accepting rate of exchange外汇承兑率acceptor承兑人[银行],接受人[契约]access存取access capability 存取能力access control存取控制access control verification存取控制验证access cycle存取周期access routine存取程序access value存取值accession财产自然增益accession tax财产增益税accessor存取器accessory contract附带合同,附带合约accessory product副产品accessory risk附加险accident and healthplan意外和健康保障计划accident deathbenefit意外死亡赔偿金,工伤死亡抚恤金accident insurance 意外事故险,意外险accommodatingbank通融银行accommodation allowance住宿津贴accommodation bill 通融票据accommodationdraft通融汇票accommodation endorsement通融背书accommodation endorser通融票据背书人accommodationkite空头支票,欠单accommodation note通融票据accommodation parties通融票据关系人accommodation purchase优惠采购accommodationrisk通融险accommodator资金融通者,贷款人accord and satisfaction和解和清偿,应允和清偿account账户,会计科目account analysis 账户分析account analysis approach账户分析法account balance账户余额account chart会计科目表accountclassification账户分类account closing method账结法account closing procedure结账程序,结账手续account code账户编号,会计科目编号account days放账日期account distribution账户分配account due到期账款account executive客户主管account flow chart账户流程图account form 账户格式,账户式account form balance sheet 账户式资产负债表account in arrear积欠账目account in dispute有争议账目account in transit未达账项,在途账account in trust信托账户account note会计科目单,账目单account number账号,账户编号account of theexchequer国库账account paid付讫account payable master file应付账款主档案account payee收款人账户account receivable programme收账程序account sales承销清单,销售清单account settled结算,已结清账目account title会计科目,账户名称account transfer 转账科目account transfer memo转账通知单accountability经管责任,问责性accountabilityapproach经管责任观,受托责任观accountability unit 责任单位accountable person 责任人accountancy会计学,会计业务accountancyservice会计事务,会计服务accountant会计人员,会计师accountant general 总会计师,会计长accountant in charge会计主管,主办会计accountant's certificate会计师证明书accountant's fee会计师费accountant'shandbook会计师手册accountant's report会计师报告accountant'sresponsibility会计师职责accounting会计accounting activity会计工作,会计业务accountingadjustment账务调整accounting affairs会计事务accounting alternatives备选会计方法accounting approach会计方法accounting archives会计档案accounting assumption 会计假设accounting base会计基础accounting basedon shift分班核算accounting based on task单项任务核算accounting beta会计贝他系数,会计β系数accounting book会计账簿,会计账册accounting by counter柜组核算accounting centre 核算中心accounting changes会计变更accounting check 会计检查,会计稽核,会计校验accounting choiceaccounting clerk记账员,会计员accounting code会计法规,会计条例accounting concept 会计概念,会计观念accounting consultancy会计咨询accounting control 会计控制,会计管理accounting convention会计惯例accounting cost会计成本,会计费用accounting criteria 会计标准accounting cycle会计循环accounting dataaccounting decision 会计决策accounting department会计部,会计处,会计科accounting disclosure会计披露,会计揭示accounting display board核算牌,核算板accounting division 会计部门accounting doctrine 会计学说,会计信条accounting document会计凭证,会计文件accounting element 会计要素accounting entity 会计实体,会计主体,会计单位accounting entry 会计分录accounting equation会计等式。
会计词典中英文对照
absolute 用 , 已 分 absorpti account
discharg 绝 对 联 系 quota
摊费用
on
账户概要,
e
汇率制
绝对配额 absorbed account 账户摘要
无 条 件 豁 absolute absolute cost
分摊账户, abstract
免 , 无 条 inherita subscrip 已 吸 收 成 计价账户 of
liabilit title
已分配费 法 , 吸 收
让
无条件背 y
绝对产权 用 , 已 分 成本法
absolute 书
绝 对 赔 偿 absolute 摊费用
absorpti
bond
absolute 责任
total
absorbed on
无 附 加 条 error
absolute loss
overhead pricing
abnormal risk 非正常风 险 abnormal spoilage 非正常毁 损 abnormal waste 非正常损 耗 above par 高于面值 above-th e-line 经常项目, 线上项目 [损益表] above-th e-line expendit ure
经常项目 支出,线 上项目支 出[损益 表] above-th e-line receipt 经常预算 收入,线 上项目收 入[损益 表] absence rate 缺勤率 absentee ism rate 缺勤率 absolute acceptan ce 无条件承
accessor 意 外 死 亡 accommod
承 兑 票 据 g house control 存取器
会计词典一(英中)
AAAA 美国会计学会America Accounting Association 的缩写。
Abacus 《算盘》杂志一个著名的会计理论刊物。
澳大利亚悉尼大学出版，每年两期。
内容涉及会计的全部领域，其中包括国际会计。
abacus 算盘中国古代一种算术运算工具。
它曾经被东方国家广泛使用。
但目前它的重要功能已被会计电子计算机(accounting computer)和电子财务计算器(electronic calculator)等所替代。
Abandonment①废弃，报废指一项资产的报废或无法利用。
例如，一个耗竭的煤矿或油井。
与retirement 的词义相同。
②委付指投保人为了取得保险赔偿，将投保财产的所有权全部让给保险商。
abandonment value 废弃价值指一项报废资产(abandoned asset)所具有的价值。
如果预定使用年限已到，则报废资产的剩余账面价值，通常等于其现金残值(cash salvage)。
企业在制定资产废弃决策(abandonment decision)或设备更新决策时，通常应是旧设备的废弃价值大于该项设备剩余使用年限未来现金流量的现值。
abatement①减免指对一项税收的减免。
②冲销一项临时性收益从成本中的冲销。
ABC system of inventory control 分级存货控制制度或称有选择性存货控制(selective inventory control) 。
指按存货的价值和对生产经营活动的重要程度，将存货划分为A ，B ，C 三类进行分别管理。
例如，A 类存货为最重要的存货，约占项目的10%，但消耗金额则要占全部消耗金额的70% 以上，所以应对其经济订货量(EQQ)和订货点进行严密的控制。
B 类存货约占项目的20% ，消耗金额占额的20% 。
C 类存货约占项目的70%，但消耗约占全部消耗金额的10%，一般采取不很严密的控制。
这样既可以降低存货投资，又可以相应地减少存货管理费用。
(财务会计)会计词典一(英中)
AAAA 美国会计学会America Accounting Association 的缩写。
Abacus 《算盘》杂志一个著名的会计理论刊物。
澳大利亚悉尼大学出版，每年两期。
内容涉及会计的全部领域，其中包括国际会计。
abacus 算盘中国古代一种算术运算工具。
它曾经被东方国家广泛使用。
但目前它的重要功能已被会计电子计算机(accounting computer)和电子财务计算器(electronic calculator)等所替代。
Abandonment①废弃，报废指一项资产的报废或无法利用。
例如，一个耗竭的煤矿或油井。
与retirement 的词义相同。
②委付指投保人为了取得保险赔偿，将投保财产的所有权全部让给保险商。
abandonment value 废弃价值指一项报废资产(abandoned asset)所具有的价值。
如果预定使用年限已到，则报废资产的剩余账面价值，通常等于其现金残值(cash salvage)。
企业在制定资产废弃决策(abandonment decision)或设备更新决策时，通常应是旧设备的废弃价值大于该项设备剩余使用年限未来现金流量的现值。
abatement①减免指对一项税收的减免。
②冲销一项临时性收益从成本中的冲销。
ABC system of inventory control 分级存货控制制度或称有选择性存货控制(selective inventory control) 。
指按存货的价值和对生产经营活动的重要程度，将存货划分为A ，B ，C 三类进行分别管理。
例如，A 类存货为最重要的存货，约占项目的10%，但消耗金额则要占全部消耗金额的70% 以上，所以应对其经济订货量(EQQ)和订货点进行严密的控制。
B 类存货约占项目的20% ，消耗金额占额的20% 。
C 类存货约占项目的70%，但消耗约占全部消耗金额的10%，一般采取不很严密的控制。
这样既可以降低存货投资，又可以相应地减少存货管理费用。
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a basket of currencies一揽子货币,一篮子货币A/C payee only只可转帐abacus算盘abandoned property 废弃财产abandoned property option财产废弃选择权abandonment charge 报废支出,废弃费用abandonment option 放弃选择权abandonment value 废弃价值abatement claim减价要求ABC inventory systemABC存货制度ability to bear criterion承受能力,承受能力标准abnormal cost非正常成本abnormal depreciation非正常折旧abnormal exchange非正常交易,非正常行市abnormal gain非正常收益abnormal item例外项目,特殊项目,非正常项目abnormal loss非正常损失abnormal profit非正常利润abnormal rate ofreturn非正常投资回报率abnormal return非正常报酬abnormal risk非正常风险abnormal spoilage非正常毁损abnormal waste非正常损耗above par高于面值above-the-line经常项目,线上项目[损益表]above-the-lineexpenditure经常项目支出,线上项目支出[损益表]above-the-linereceipt经常预算收入,线上项目收入[损益表]absence rate缺勤率absenteeism rate缺勤率absoluteacceptance无条件承兑absoluteassignment无条件转让absolute bond无附加条件债券absolute contract无附加条件合同absolute cover绝对保险范围absolute discharge无条件豁免,无条件解除债务absoluteendorsement无条件背书absolute error绝对误差absolute fixedcost固定成本,绝对固定成本absolute fixed pegsystem绝对联系汇率制absoluteinheritance绝对继承权absolute liability绝对赔偿责任absolute ownership绝对所有权absolute par固定票面价,不变票面价absolute quota绝对配额absolutesubscription确定条件的募集absolute title绝对产权absolute totalloss实际全损absolute valueerror绝对值误差absorbed burden已分配费用,已分摊费用absorbed cost已吸收成本,已分摊成本absorbed expense已分配费用,已分摊费用absorbed overheads已分配经常费用,已分摊经常费用absorption分配,分摊,吸收absorption account分摊账户,计价账户absorption costing分摊成本法,吸收成本法absorption pricing分摊法定价absorption rate分配率,分摊率,吸收率abstract ofaccount账户概要,账户摘要abstract ofposting过账分录表abstract of title产权证明,产权说明书abstracts概要,摘要accelerated debtmaturity提前还债期限acceleratingpremium累进奖金acceptability test可接受性测试acceptable auditrisk可接受审计风险acceptable qualitylevel可接受质量水平acceptance承兑,认付acceptancepayable应付承兑票据acceptanceagreement承兑契约acceptance andguarantee承诺与保证acceptance bank承兑银行acceptance byintervention参与承兑,参加承兑acceptance certificate验收证明acceptance charge 承兑费acceptance commission承兑手续费,承兑佣金acceptance condition承兑条件acceptance credit 承兑信用acceptance declaration承兑申报单acceptance fee承兑手续费acceptance for honour代承兑,信用担保承兑acceptance house 承兑银行,承兑所acceptance in blank空白承兑acceptance inspection验收acceptance letterof credit承兑信用证acceptance line银行承兑限额acceptance market票据市场,票据贴现市场acceptancematurity承兑票据到期日acceptancematurity record承兑汇票到期记录acceptance ofengagement接受委托acceptance period承付期acceptancereceivable应收承兑票据acceptanceregister承兑票据登记簿acceptance testing验收测试,验收检查accepted bill已承兑汇票accepted bond已承兑债券accepted draft已承兑汇票accepting bank承兑银行accepting house承兑机构,承兑银行accepting rate ofexchange外汇承兑率acceptor承兑人[银行],接受人[契约]access存取access capability存取能力access control存取控制access controlverification存取控制验证access cycle存取周期access routine存取程序access value存取值accession财产自然增益accession tax财产增益税accessor存取器accessory contract附带合同,附带合约accessory product副产品accessory risk附加险accident andhealth plan意外和健康保障计划accident deathbenefit意外死亡赔偿金,工伤死亡抚恤金accident insurance意外事故险,意外险accommodating bank通融银行accommodationallowance住宿津贴accommodation bill通融票据accommodationdraft通融汇票accommodationendorsement通融背书accommodationendorser通融票据背书人accommodation kite空头支票,欠单accommodation note通融票据accommodationparties通融票据关系人accommodationpurchase优惠采购accommodation risk通融险accommodator资金融通者,贷款人accord andsatisfaction和解和清偿,应允和清偿account账户,会计科目account analysis账户分析account analysisapproach账户分析法account balance账户余额account chart会计科目表accountclassification账户分类account closingmethod账结法account closingprocedure结账程序,结账手续account code账户编号,会计科目编号account days放账日期accountdistribution账户分配account due到期账款account executive客户主管account flow chart账户流程图account form账户格式,账户式account formbalance sheet账户式资产负债表account in arrear 积欠账目account in dispute 有争议账目account in transit 未达账项,在途账account in trust 信托账户account note会计科目单,账目单account number账号,账户编号account of the exchequer国库账account paid付讫account payable master file应付账款主档案account payee收款人账户account receivable programme收账程序account sales承销清单,销售清单account settled结算,已结清账目account title会计科目,账户名称account transfer转账科目account transfermemo转账通知单accountability经管责任,问责性accountabilityapproach经管责任观,受托责任观accountabilityunit责任单位accountable person责任人accountancy会计学,会计业务accountancyservice会计事务,会计服务accountant会计人员,会计师accountant general总会计师,会计长accountant incharge会计主管,主办会计accountant'scertificate会计师证明书accountant's fee会计师费accountant'shandbook会计师手册accountant'sreport会计师报告accountant'sresponsibility会计师职责accounting会计accountingactivity会计工作,会计业务accountingadjustment账务调整accounting affairs会计事务accountingalternatives备选会计方法accountingapproach会计方法accountingarchives会计档案accountingassumption会计假设accounting base会计基础accounting basedon shift分班核算accounting basedon task单项任务核算accounting beta会计贝他系数,会计β系数accounting book会计账簿,会计账册accounting bycounter柜组核算accounting centre核算中心accounting changes会计变更accounting check会计检查,会计稽核,会计校验accounting choice会计选择accounting clerk记账员,会计员accounting code会计法规,会计条例accounting concept会计概念,会计观念accountingconsultancy会计咨询accounting control会计控制,会计管理accountingconvention会计惯例accounting cost会计成本,会计费用accountingcriteria会计标准accounting cycle会计循环accounting data会计资料accountingdecision会计决策accountingdepartment会计部,会计处,会计科accountingdisclosure会计披露,会计揭示accounting displayboard核算牌,核算板accountingdivision会计部门accountingdoctrine会计学说,会计信条accountingdocument会计凭证,会计文件accounting element会计要素accounting entity会计实体,会计主体,会计单位accounting entry会计分录accountingequation会计等式accounting error会计差错accountingestimate会计估计accounting ethics会计职业道德,会计专业道德accounting event会计事项accountingevidence会计凭证accounting evolution会计演进,会计演变accounting expertise会计专长accounting field 会计界,会计领域accounting file会计档案accounting firm会计师事务所,会计公司accounting for income tax所得税会计accounting for inventory存货会计accounting for joint venture合资企业会计,合营会计accounting for merger合并会计accounting formula 会计公式accounting function会计职能,会计功能accountingglossary会计词汇accounting graph会计图表,核算图表accountingguidelines会计指南,会计指引accountinghistoriography会计学史,会计史accounting income会计收益,账面收益accounting indices会计指标,核算指标accountinginformation会计信息,会计资讯accounting item账项,账目accountinglanguage会计语言accounting law会计法accountinglegislation会计立法accountingliterature会计文献,会计学文献accounting loss会计损失accounting manual会计手册,会计工作守则accountingmeasurement会计计量accountingmechanism会计机制accounting method会计方法accounting model会计模式accountingobjective会计目标accounting officer会计主任,会计主管accountingorganisation会计组织accounting period会计期间,会计报告期accountingpersonnel会计人员accountingphilosophy会计哲学accounting policy会计政策accounting policychange会计政策变更accountingpostulate会计假设,会计假定accountingpractice会计实务,会计惯例,会计师事务所accountingprinciples会计原则,会计原理accountingprocedure会计程序accounting process会计处理程序,会计过程accountingprofession会计职业,会计专业,会计行业accounting profit会计利润accountingprogramme记账程序accounting rate ofreturn会计报酬率accounting ratio会计比率,财务比率accounting record会计记录,会计簿籍accountingreference date会计参照日accountingreference period会计参照期间accounting reform会计改革accountingregulation会计法规,会计规范accounting report会计报告,会计报表accountingrepresentation会计反映accountingresponsibility会计责任accounting routine会计程序accounting rule会计规则accounting service会计服务accountingsoftware会计软件accountingsoftware package会计软件包accounting staff会计工作人员accountingstatement会计报表accountingsupervision会计监督accounting system会计制度,会计系统accountingtechnique会计技术accounting tems会计术语accountingterminology会计名词,会计术语accounting theory会计理论accountingthoughts会计思想accounting treatment会计处理accounting trend 会计趋势,会计动态accounting unit会计单位,账务处理单位accounting valuation会计计价,会计估价accounting voucher 记账凭证accounting work会计业务,会计工作accounting year会计年度accounts payable 应付账款accounts payable ledger应付账款总账,应付账款分类账accounts payable period应付账款期accounts payable register应付账款登记簿accounts prepaid预付账款,预付货款accountsreceivable应收账款accountsreceivable ledger应收账款总账,应收账款分类账accountsreceivable period应收账款期accountsreceivableturnover应收账款周转率accreditation评审accredited party授信买方accreditee信用证接受人,信用证受益人accrediting party信用证开立方accreditor信用证申请人accretion ofcapital资本增值accrual accounting权责发生制会计,应计制会计accrual accountingmodel应计会计模式accrual basis权责发生制,应计制accrual concept权责发生概念,应计概念accrual date应收应付日期,应计日期accruals应计项目accrued asset应计资产accrued basic wage应计基本工资accrued bonus应计奖金accrueddepreciation应计折旧accrued dividend应计股利accrued expense应计费用accrued income应计收益accrued interestpayable应计未付利息accrued interestreceivable应计未收利息accrued item应计项目accrued liability应计负债accrued loss应计损失accrued payable应计未付款项accrued payroll应计未付工资accrued pensioncost应计养老金成本accrued profit应计利润accruedreceivables应计未收款项accrued rent应计租金accrued revenue应计收入accrued tax应计税款,应付税款accrued wage应计未付工资accumuateddividend累计股利accumulatedamortisation累计摊销,累积摊销accumulatedapportionment累计分配,累积分配accumulated cost累计成本,累积成本accumulateddeficit累计亏损,累积亏损accumulateddepletion累计折耗,累积折耗accumulateddepreciation累计折旧;累积折旧accumulatedearnings累计收益accumulated error累计误差accumulated fund累积基金accumulated income累计收益accumulated profit累计利润B ShareB股baby bond小额债券back charge决算后费用back duty欠税,补缴税款back freight退货运费back money拖欠款;逾期未付款back order缺货;延期交货back order memo 延期交货通知书back pay欠薪back rent欠租back salary欠薪back-door financing秘密融资;后门融资back-door listing 借壳上市backed bond担保债券backlog积压back-to-backcredit相对信用;转接式信用;背对背信用back-to-back loan易币贷款backtrack search追踪查找back-up后备;后援back-up copy副本back-up diskette后备软盘backwardintegration反向兼并backwardsupervision反向监控backward tracing反向追踪backwardation延期交割费bad and doubtfulloans呆滞及不良贷款bad asset不良资产;呆滞资产bad buy赔本买卖bad claim不良债权bad debt坏账bad debt expense坏账费用bad debt insurance坏账保险bad debt loss坏账损失bad debt provision坏账准备bad debt ratio坏账比率bad debt recovery坏账收回bad debt write-off坏账冲销bad debtsrecovered account坏账收回账户bad loan不良贷款bad title失效产权;无效所有权badges of trade交易标志bail bond保释担保;保释担保书bailee受托人bailer寄托人;委托人bailment财务委托bailment of goods受托保管货品bailout method投资残值计算法bailout paybackmethod投资残值回收期计算法bailout period委托期balance余额;结余;结存bear抛空投机;空投;卖空bear account空头账户(指在证券交易所做空头)bear and bull买空卖空bear bond看跌债券;熊债券bear campaign抛空风bear clique空头集团bear compaign卖空风潮;压价风潮bear covering补空bear drive卖空潮bear market市价疲软bear operation卖空行为bid deposit投标押金bid guarantee投标担保;承包担保bid price投标价格bid rate投标价bilateralagreement双边协议bilateralarbitrage双边套汇bilateralassistance双边援助bill broker票据经纪人bill clearing票据清算bill collection票据托收bill of estimate估价单bill of exchange汇票bill of export orimport货物进出口报单black figure余额black market黑市blank account book空白账簿blank credit空白信用汇票blank invoice空白发票blank receipt空白收据blind trust隐蔽信托block allocation整笔拨款blue-chipcorporation蓝筹公司board lot手买进汇率;买入价bond indenture债券信托契约bond insurance债券保险bondedindebtedness担保债务bonded store保税仓库;保税物料bonus share红股book debt账面债务bookkeepingprocedure记账程序borrowing plan借款计划bought and soldnote买卖单据branch bankaccount分行账户budget account预算账户bull bond看涨债券business contract营业合同buying ratecable confirmation 电报确认书cable credit电传信用证cable draft电汇汇票cable order电报订货;电表订单cable rate电汇汇率cable transfer电汇call deposit通知存款;活期存款call in advance预收股款call in arrear催缴逾期股本call loan短期贷款callable bond可提前赎回债券callable capital 通知即缴股本callable loan通知放款canceled bond已注销债券cancellable lease 可解除租约capacity level 生产能力水平capacity limit生产能力极限capacity loading生产能力负荷capital adequacyratio资本充足率capital adjustmentaccount资本调整帐户capital appraisal资本评估capitalappreciation资本增值capital asset资本资产;长期资产capital assurance资本保险cargo certificate海运货物保险合同cargo claim货运索赔cargo insurancerate货物保险费率carried interest附带权益carry-back of loss亏损转回carrying amount账面金额cash basis现金收付制cash bonus现金红利cash book现金登记簿cash budget现金预算cash collectionbasis收付实现制cash distributionrate现金分配率cash dividend现金股利casual audit临时审计casual expense临时性费用casual worker散工casualty and theftloss意外事故及盗窃损失casualty insurance灾难保险casualty insuranceproceeds意外险收入central bank中央银行central bank rate中央银行贴现率central clearinghouse结算中心central clearingsystem中央结算制度;集体交收系统certificate ofcompliance合约完成证明书certificate ofdeposit存款单certificate ofexemption豁免证明书certificate ofindebtedness国库券;借据cessation ofbusiness停业cession转让财产权益chain banking连锁银行业务chain discount连锁折扣chain index连锁指数check and balance互相制衡check commitee稽核委员会check list核对项目清单check mark核对符号check price限价check programme检查程序cheque account支票账户circular forconfirmation通函确认circular letter ofcredit循环信用证;流通信用证circular note旅行支票city collection同城托收civil action民事诉讼claim索赔;债权classificationofaccounts帐户分类;会计科目分类claused bill附条款票据clearing balance票据交换差额;结算差额close end固定金额closing结账;结转closing inventory期末存货code of bankingpractice银行营运守则coefficient-normcosting定额成本法collateral note附担保品期票collection收账collection method收付实现制columnar journal多栏式日记账commercial accounting商业会计commercial invoice 商业发票commission income 佣金收入committed cost约束成本commodity fund turnover商品资金周转率common cost allocation共同成本分摊country collection 异地托收credit advice存款通知书;贷款通知credit fund信贷资金crown debt国债;公债currency exchange 货币兑换current value现值customers account 应收账款cyclical variation 循环变动daily accounting 日常核算daily statement日报表daily trading limit每日价格上下限data base数据库dataclassification数据分类data conversion数据转换data file数据档案data storage数据储存date draft定期汇票date of acceptance 承兑日期date of cancellation注销日day book日记账dead asset无用资产dead stock呆滞存货dead ticket成交单debenture coupon债券利息票debenture interest债券利息debeture债券debit借;借记;借方debit-creditbookkeeping借贷记账法debt instrument债务票据debt mortgage抵押债务debt-adjusting债务调整debts to assetsratio负债对资产比率decentralisedaccounting分权制会计decimal system十进制declaration ofdividend分派股息公告declared value设定价值declining balance余额递减decrement减值deductible loan可扣除借款deed of guarantee保证契据default cost违约成本default risk违约风险defeasance of debt债务废除deferral递延账项deferred asset递延资产deferred debit递延借项deferred posting延期过账deferred revenue递延收入deferred taxation递延税项deficit赤字delayed payment延期付款delinquent account逾期未收账款delivered dutypaid完税后交货delivery byinstalment分期交货demand draft即期汇票demutualisation股份化;股份制;将会员制转为股份制departmentalaccounting部门核算departmentalcosting部门成本计算departmentalexpense部门费用depletable asset折耗资产;递耗资产deposit存款;保证金;定金;押金deposit rate存款利率deposit slip存款单deposit-takingcompany接受存款公司deprecationexpense折旧费用depreciated cost折余成本depreciationperiod折旧期限deregulation放宽管制design fee设计费用desired endinginventory预期期末存货detailed audit详细审计determinableincome固定收益developmentexpense开发费用dialy cash balance每日现金余额differential cost差量成本differentialduties差别关税differential fixedcost差量固定成本diminishing asset递耗资产diminishing return报酬递减direct clearing直接结算direct expense直接费用direct material直接材料directout-of-pocketcosts直接付现成本;直接支付成本direct quotation直接报价direct subsidy直接补贴directory file目录文件disbursementinsurance船舶费用保险disbursementvoucher付款凭证disclosure of interest权益披露discount on bond 债券折价discount operation 贴现操作discounted cash flow折现现金流量discounted payback method折现回收期法discretionary variable cost酌量变动成本discriminant analysis差别分析;判别分析法dishonoured cheque 拒付支票disposable personal income个人可支配收益disposal of fixed asset固定资产清理;固定资产变卖distorted income 不真实收益distress price处理价distribution inkind实物分派;实物分配distributor经销商diversification ofrisk风险分散dividend in kind实物股利dividend option股利期权dividend paid已付股利dividend yield股息率document文件;凭证documentaryacceptance跟单承兑documentary draft跟单汇票dollar overhang美元过剩domestic loan国内放款domestic share内资股dormant asset闲置资产double entry复式记账double-check双重核对doubtful debtsprovision呆账准备;坏账准备downside pricemovement价格走低draw on one'scredit凭信用借款drawee bank付款银行drought reserve财务困难准备金dual pricing双重定价法due on demand活期;即期dutiable article应课税商品duty of secrecy保密责任duty paidcertificate完税凭证dynamic ratio动态比率earmarked loan专用贷款earning power盈利能力;收益能力earnings per share 息税前利润earnings reinvested再投资收益earnings test收益测试economic accounting经济核算economic appraisal 经济评估economic depreciation经济折旧economic value经济价值effective cost实际成本effective exchange rate实际汇率effective tax rate 实际税率effectiveness audit效用审计efficientportfolio有效投资组合electronic dataprocessing电子数据处理eligiblecommercial paper有效商业票据elimination entry抵销分录employee benefitspayable应付福利费employee liabilityinsurance职工伤亡保险employee pension职工养老金employeeretirement fund职工退休基金employee shareoption职工认股权employee'sinsurance fund职工保险基金employment of fund资金运作endorse背书endowment annuity养老年金endowment profit赞助盈利enforceablecontract强制执行合同;强行执行合约enlarged sharecapital已扩股本enterprise incometax企业所得税entreport trade转口贸易equal-cost line等成本线equilibriumanalysis均衡分析equipment fund设备基金equipmentreplacement设备更新;设备重置equity accounting权益会计equity capital权益资本equitycontribution投入资本equity financing股票融资equity investment权益投资equity ownership资本所有权;权益equity value pershare每股权益error bound误差界限error ofcomputation计算错误error-freeoperation无错操作estate agent地产经纪人estate duty遗产税estimatedassessment估计评税estimated costsystem估计成本制度Eurocheque欧洲支票Euro-commercialpaper欧洲商业票据Eurocurrency欧洲货币evergreen credit常年信用ex drawing不支取利润exception审计异议;例外exceptional item例外项目;特殊项目excess charge超额费用excessdepreciation过度贬值excessive profit超额利润exchangecommission兑付佣金exchange fund bill外汇基金票据exchange parity外汇平价exchange rate外汇汇率;汇率exchange rate gap汇率差额exchange ratequotation汇率牌价exchange ratio交换比率exchangerestriction外汇限制ex-dividend date除息日executoryconsideration待履行约定exempt agreement例外协议exemption clause免责条款ex-factory passrate出厂合格率expansion fund发展基金expected life预期使用年限expected variance预计误差expendedappropriation已用拨款expense account费用账户expense payable应付费用expense standard 费用标准exponential curve 指数曲线export letter of credit出口信用证export quota出口配额export tariff出口关税extension and footing小计和合计external exchange 对外交易external loan外债extra dividend额外股利extraneous earnings额外收益extraordinary profit非常利润facility资金融通;信用安排factoring commission让售佣金factory cost制造成本fair presentation 公正表述fair wear and tear 正常损耗false accounts假账false reporting虚假申报fancy paper热门证券fault analysis故障分析;失效分析fctory set price 出厂价格feasible portfolio set可行投资组合feathered asset虚假资产;渗水资产fee tail指定继承人的不动产fellow-trader commission 同业佣金fidelity fund互保基金fiduciary fund信托基金field audit现场审计fieldworkallowance外勤工作津贴file directory档案目录;文件目录file ouput档案输出final beneficiary最终受益人finance charge财务费用finance department财务部门finance leaseaccounting融资租赁会计financialaccounting财务会计financial accounts财务报表financialcondition财务状况financial data财务数据financialdisclosure财务状况披露financialinstitution金融机构financialinvestment金融投资financialmanagement财务管理financialprogramme财务计划financialsettlement财务结算financialstatement财务报表financing cost理财成本financingstructure融资结构fine paper有信用票据firm contract确定合同;确定合约first mortgage第一抵押权fiscal agent财务代理人fiscal year会计年度fixed asset固定资产fixed budget固定预算fixed charge ratio固定费用率fixed intangibleasset固定无形资产fixed liability固定负债fixed overhead固定管理费用fixed premium固定保险费fixed rate bond固定利率债券fixed ratio固定比率fixed trust固定信托flat interest rate统一利率flexible budget弹性预算flexible price弹性价格floating exchangerate浮动汇率floating loan浮动贷款floating price浮动价格floating stock流通股flow of cost成本流转flow-throughaccounting实交税收会计fluctuation波动;变动footing合计forecast variance预测差异forecasted balancesheet预计资产负债表foreign agentaccount国外代理商账户foreign credit海外信用证;海外信贷foreign currencydeposit外币存款foreign currencytranslation外币折算foreign exchangeallocation外汇分配制度foreign exchangedealings外汇交易foreign exchangemarket外汇市场foreign exchangequotation外汇牌价foreign exchangespeculation外汇投机foreign lending国外贷款;境外贷款foreign sourceincome境外收益foreign tradefinancing外贸资金融通forex option外汇期权formal contract正式合同forward bargain远期交易forward delivery 远期交货forward entitlement远期权利forward funding提供远期资金forward rate远期汇率forward trade远期交易foul bill of lading 不完全定单franchise tax专营税fraudulent disbursement伪造支出fraudulent trading 欺诈性交易free cash flow自由现金流量free rate自由汇率freehold land永久地权free-marketeconomy自由市场经济freight运费fringe benefit附加福利fringe wage附加工资frozen asset冻结资产full audit全面审计full cost完全成本fully paid sharecapital已缴足股本functional cost职能成本functionalobsolescence功能性贬值fund flow资金流向fund pool综合投资fundamental law基本定律funded debt长期债务funds flow资金流转funds statement资金表future delivery期货;远期交货future value终值gage担保品;抵押品gain and loss损益;盈亏gain on exchange 外汇盈余gardening expense 绿化费用garnishee order第三债权人扣款申请garnishee wage扣发工资gearing资本负债率;杠杆比率general agency总代理general economic risk一般经济风险general expenses 总务费用general journal普通日记账general liability 普通债务general management trust一般信托general offer 全面收购建议generalpreferential duty普遍优惠关税general purchasingpower一般购买力generalised auditsoftware通用审计软件gift tax赠与税giro bank转账银行giro cheque转账支票global bond全球债券godown charge仓库费用going concern持续经营gold standard金本位good faithcertificate良好信用证书goods and chattels一般动产goods in bond保税货物goods in transitinsurance货运保险goods receivednote商品收讫单goodwill商誉government audit政府审计governmentexpenditure政府支出government loan公债governmentsecurities政府债券grace period宽限期grant补助金green back美钞gross amountmethod总价法gross budget总预算gross capitalformation资本构成总额gross domesticinvestment国内投资总额gross expenditure支出总额gross export value出口总值gross investment投资总额gross liabilities总负债gross margin毛利;边际贡献gross pay工资总额gross price总价gross receipt收入总额gross sales销售总额group accounts集团报表group company集团公司group profit集团利润growth stock成长股guarantee fund保证金guaranteed credit担保信贷guaranteed fund保证基金guaranteed letterof credit保兑信用证guaranteedliability担保债务guaranteed loan担保贷款guaranteedmortgage担保抵押guaranteed reserve保证准备金guaranty fund保证金guild行业协会;同业公会。