会计方面专业术语的英文翻译

会计方面专业术语的xx

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代理代理人agentagreementxx

分配数allotments allowance津贴amalgamation合并摊销amortization211/

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

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银行存款bank deposit 银行贴现bank discount bank draft银行汇票bank loan银行借款bank overdraft银行透支bankers acceptance银行

承兑破产bankruptcy 持票人bearer beneficiary受益人bequest遗产bill票据bill of exchange汇票bill of lading提单贴现票据bills discounted 应付票据bills payable 应收票据bills receivable board of directors董事会bonds债券bonus红利账面价值book value bookkeeper簿记员213/

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

股本capital 资本支出capital outlay 股本capital stock 股票capital stock certificate 移后carried down carried forward移下页cash现金cash account现金账户存银行现金cash in bank 交货收款cash on delivery cash on hand库存现金cash payment现金支付现购cash purchase214/

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

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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

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制造成本cost of manufacture 销货成本cost of sales 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往来活期账户流动资产current asset 流动负债current liability 本期损益current profit and loss debit借方debt 债务债务人debtor 契据deed 递延资产deferred assets deferred liabilities递延负债delivery交货delivery expense送货费出货单delivery order demand draft即期汇票217/

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