关于会计的英文词汇

会计 (1)

所属分类：总目录 >> 经济·贸易 >> 财经

Ｔ字形帐T-account

安家费household allowance

按件计酬piecework wage

按劳计酬piecework wage

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

半固定成本semifixed cost

半年度semi-annual

半年决算half-yearly closing

半薪half-pay

半制品semi-processed goods

办公费office expense

包工工资wages for piecework （计件工资）保管寄存品safe-deposit inventory

保管人custodian

保险帐户underwriting account

保证人guarantor

报表statement

报销to report one's expenses

备查簿memorandum book

会计 (2)

所属分类：总目录 >> 经济·贸易 >> 财经

备查帐memorandum account

备抵坏帐reserve for bad debts

被剔除be disallowed

本金principal

本年纯益net profit for the current year

本年度current fiscal year

本期损益profit & loss for this period

本月合计total for this month

逼债to dun; to demand payment of a debt

比较表comparative statement

边际成本marginal cost

边际贡献marginal contribution

编报表to prepare a statement

编制预算budget making; preparing a budget

变产损失loss on realization of assets

变动成本variable cost

标价bid price

标准成本standard cost

拨定材料appropriated material

拨款appropriation; appropriation money

会计 (3)

所属分类：总目录 >> 经济·贸易 >> 财经

补偿reimbursement

补助金grants-in-aid

不动产real estate; immovable property

不敷用inadequacy

不敷预算垫款deficiency advance; budgetary deficiency advance 不活动帐inactive account; dormant account

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

不适用的obsolete

簿记bookkeeping

簿记员bookkeeper

材料分类帐supplies ledger

材料管理费material handling expenses

材料盘存material inventory

财产分类帐property ledger

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

财产帐property account

财务报告financial report; financial statement

财务收益financial income

财务帐目financial accounts

会计 (4)

所属分类：总目录 >> 经济·贸易 >> 财经

残料价值junk value

仓耗shrinkage

仓库warehouse

差额balance

拆毁demolition

产量capacity

偿债基金收益income from sinking fund

超出预算to exceed the budget

成本cost; basic cost

成本分类帐cost ledger

成本会计cost accounting

成本计算表cost statement

承前页brought forward [b/f]

承受押品to take over securities

承销清单consignment list

承销人consignee

赤字minus figure [be in the red]

冲帐to reverse an entry

筹备费organization expenses

出借人lender

会计 (5)

所属分类：总目录 >> 经济·贸易 >> 财经

出口押汇outward documentary bills

出纳cashier

除股息ex dividend; exemption from dividend

除息票ex coupon

传票编号voucher serial number

纯收益net income; net profit

从价ad valorem [in proportion to the value]

从属附表auxiliary schedule

催收帐款receivables on call

催债to dun; to demand payment of a debt

存出保证金guarantee deposits & margins paid

存放同业due from banks

存货簿stock book

存货跌价损失loss from reduced price of stock

存货目录inventory list

存积stockpile

存款deposit

存料卡bin card

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

会计 (6)

所属分类：总目录 >> 经济·贸易 >> 财经

代收款agent receipt

代替品substitute

代用传票substitute voucher

贷差credit balance

贷方credit side

贷记[Cr.] credit

贷金loan

贷款资金loan fund

待遇不平unfair treatment

待遇菲薄meager treatment

待遇优厚good treatment

单式簿记single-entry bookkeeping

单位成本unit cost