第一部份 會(huì)計(jì)英語(yǔ)匯集A-Z
第二部分 會(huì)計(jì)英語(yǔ)詞匯 A-Z
會(huì)計(jì)英語(yǔ)匯集A
AAA,American Accounting Association
美國(guó)會(huì)計(jì)學(xué)會(huì)
Abandoned assets
廢棄資產(chǎn)
abatement
扣減,沖銷
abatement of taxes
減稅
ABC control system
分級(jí)存貨控制
abnormal cost
非正常成本
abnormal loss
非常損失
aboriginal cost
原始成本
absorbed cost
已分配成本
Absorbed manufacturing expense
已分配製造成本
abstract
摘要表
acc.
承兌
accelerated depreciation method
加速折舊法
acceptability
可接受性
acceptance
承兌
acceptance sampling
驗(yàn)收抽樣
acceptor
承兌人,驗(yàn)收人
account
會(huì)計(jì)科目、會(huì)計(jì)帳戶
account balance
帳戶餘額
account bill
帳單
account in transit
未達(dá)帳,在途帳
Account of payments
支出表
Account of receipts
收入表
account titles
會(huì)計(jì)科目
accountancy
會(huì)計(jì)學(xué)
accountant
會(huì)計(jì)人員
accounting
會(huì)計(jì)、會(huì)計(jì)學(xué)
accounting cycle
會(huì)計(jì)循環(huán)
accounting earnings
會(huì)計(jì)盈餘
accounting information system
會(huì)計(jì)資訊系統(tǒng)
accounting principles
會(huì)計(jì)原則、會(huì)計(jì)原理
accounting system
會(huì)計(jì)制度
accounts payable
應(yīng)付帳款
accounts receivable
應(yīng)收帳款
accounts receivable turnover
應(yīng)收帳款週轉(zhuǎn)率
accrual basis
應(yīng)計(jì)基礎(chǔ)、權(quán)責(zé)基礎(chǔ)
accrual expense
應(yīng)計(jì)費(fèi)用
accrual liability
應(yīng)計(jì)負(fù)債
accrual revenue
應(yīng)計(jì)收入
accumulated depreciation
累計(jì)折舊、累積折舊
acid-test ratio
酸性測(cè)驗(yàn)比率
Acquisition
取得
actuarial
精算
addition and betterment
增添及改良
after-closing trail balance
應(yīng)結(jié)帳後試算表
agency theory
代理理論
allotment
分配預(yù)算
allowance
折讓、讓價(jià)
allowance for decline in value-short-term investments
備抵短期投資跌價(jià)損失、短期投資跌價(jià)損失準(zhǔn)備
allowance for doubtful accounts
備抵壞帳、備抵呆帳、壞帳準(zhǔn)備
allowance to reduce long-term investments to market
備抵長(zhǎng)期投資跌價(jià)損失、長(zhǎng)期投資跌價(jià)損失準(zhǔn)備
amortization
攤銷
analysis of financial statement
財(cái)務(wù)報(bào)表分析
annual report
年報(bào)
annuity
年金
annuity discount factor
年金折現(xiàn)因子、年金貼現(xiàn)因子
anti-dilution
反稀釋
antitrust laws
反托拉斯法
asset
資產(chǎn)
asset turnover ratio
資產(chǎn)週轉(zhuǎn)率
AT
稅後
At cost
按成本
At market
按市價(jià)
at sight
見(jiàn)票即付
attest
簽證
audit
審計(jì)、查核、簽證
average accounts receivable ratio
平均應(yīng)收帳款週轉(zhuǎn)率
會(huì)計(jì)英語(yǔ)匯集B
back
背書(shū)
back order
延期交貨
back tax
退稅
bad check
空頭支票
bad debt
壞帳、呆帳
bad debt ratio
壞帳率
Badwill
負(fù)商譽(yù)
balance sheet
資產(chǎn)負(fù)債表
bank loan
銀行貸款
base period
基期
bearer stock
無(wú)記名股票、不記名股票
bill of exchange
匯票
bin card
存料卡
blue chip stocks
藍(lán)籌股、績(jī)優(yōu)股
bond rating
債券評(píng)等
bonus
獎(jiǎng)金、紅利
book value
帳面價(jià)值
budget
預(yù)算
budgetary accounts
預(yù)算科目
burden
間接費(fèi)用
Business Conbination
企業(yè)合併
butterfly trade
蝶型交易
會(huì)計(jì)英語(yǔ)匯集C
calendar year
曆年制
capital
資本、股本
capital asset pricing model
資本資產(chǎn)定價(jià)模型
capital budgeting
資本預(yù)算、資本支出預(yù)算
capital expenditure
資本支出、資本型支出
capital surplus
資本公積
capitalize
資本化
cash
現(xiàn)金
cash basis
現(xiàn)金基礎(chǔ)
cash in bank
銀行存款
cash in treasury
庫(kù)存現(xiàn)金
cash-flow statement
現(xiàn)金流量表
cashier's check
銀行本票
check
支票
closing
結(jié)帳
common size financial statement
共同比財(cái)務(wù)報(bào)表
compound interest
複利
Conglomeration
多角化經(jīng)營(yíng)
consolidation
合併
construction work in progress
未完工程
convertible bonds
可轉(zhuǎn)換公司債
corporation bonds
公司債
cost accounting
成本會(huì)計(jì)
cost of inventory
存貨成本
cost-benefit analysis
成本效益分析
credit
貸方、信用
credit line
信用額度
current asset
流動(dòng)資產(chǎn)
current liability
流動(dòng)負(fù)債
current securities
有價(jià)證券
會(huì)計(jì)英語(yǔ)匯集D
debit
借方
debt ratio
負(fù)債比率
default
違約
deferred charge
遞延費(fèi)用
deferred debits
遞延借項(xiàng)
depletion
折耗
deposit in transit
在途存款
depreciation
折舊
dilution
稀釋
direct expense
直接費(fèi)用
diversification
多角化
dividend
股利
donated assets
受贈(zèng)資產(chǎn)、捐贈(zèng)資產(chǎn)
Dow Theory
道氏理論
會(huì)計(jì)英語(yǔ)匯集E
earmark
指定用途
earning power
獲利能力
earnings
盈餘、盈利
economic cost
經(jīng)濟(jì)成本,機(jī)會(huì)成本
economic entity
經(jīng)濟(jì)個(gè)體
endorsement
背書(shū)
EPS,earnings per share
每股盈餘
equity
權(quán)益
equity investment
權(quán)益投資
estimated liability
估計(jì)負(fù)債
expenditure
支出
expense
費(fèi)用
expense center
費(fèi)用中心
ex-right
除權(quán)
external financing
外部融資
會(huì)計(jì)英語(yǔ)匯集F
face amount
票面金額、面值
face rate of interest
票面利率
fair market value
公平市價(jià)、市價(jià)
Financial Accounting Standards Committee,ROC
中華民國(guó)財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì)
financial analysis
財(cái)務(wù)分析
financial leverage
財(cái)務(wù)槓桿
financial statements
財(cái)務(wù)報(bào)表
fixed assets
固定資產(chǎn)
fixed charges
固定支出、固定費(fèi)用
flotation cost
發(fā)行成本、募集成本
footing
合計(jì)
fractional share
畸零股
fund
基金
fund pension plan
提撥基金退休辦法
future value
未來(lái)值、終值
futures
期貨
會(huì)計(jì)英語(yǔ)匯集G
gain
利得
gain from reduction in inventory allowance
備抵存貨跌價(jià)損失復(fù)原利得
gain or loss on disposal of discontinued operations
停止?fàn)I業(yè)部門(mén)損益
game theory
競(jìng)賽理論、競(jìng)局理論
GASB,Governmental Accounting Standards Board
美國(guó)政府會(huì)計(jì)準(zhǔn)則委員會(huì)
general and administrative expenses
一般及行政費(fèi)用、一般及管理費(fèi)用
general expense
管理費(fèi)用
general ledger
總分類帳、總帳
generally accepted accounting principles
一般公認(rèn)會(huì)計(jì)原則
generally accepted auditing standards
一般公認(rèn)審計(jì)準(zhǔn)則
gift tax
贈(zèng)與稅
goods
貨物、財(cái)貨
government bonds
公債
governmental accounting
政府會(huì)計(jì)
gross book value
帳面毛額、帳面總額
gross change method
總變動(dòng)法
gross cost of merchandise sold
銷貨成本毛額
gross income
毛收益、總收益
gross loss
毛損、營(yíng)業(yè)毛損
gross margin
銷貨毛利
gross margin method
毛利法
gross margin percentage
毛利百分比
gross margin ratio
銷貨毛利率
gross negligence
重大過(guò)失
gross operating soread
營(yíng)業(yè)毛利
gross price method
總額法
會(huì)計(jì)英語(yǔ)匯集H
half finished goods
半成品
half-yearly closing
半年結(jié)算
Handling cost
管理成本
high-low method
高低點(diǎn)法
historical cost
歷史成本
historical cost assumption
歷史成本假定
holding company
控股公司
holding cost
持有成本
holding period
持有期間
Horizontal Integration
水平整合
hospitalization insurance
醫(yī)療保險(xiǎn)
hybrid product costing system
混合產(chǎn)品成本制
hypothecated asset
抵押資產(chǎn)
會(huì)計(jì)英語(yǔ)匯集I
implicit cost
隱含成本
income
所得
income statement
損益表
income tax
所得稅
income tax payable
應(yīng)付所得稅
index fund
指數(shù)型基金
insurance
保險(xiǎn)
intangible asset
無(wú)形資產(chǎn)
interest
利息
internal audit
內(nèi)部稽核、內(nèi)部審計(jì)
internal rate of return
內(nèi)部報(bào)酬率
inventory
存貨
inventory turnover
存貨週轉(zhuǎn)率
investment
投資
會(huì)計(jì)英語(yǔ)匯集J
JIT costing
及時(shí)成本制
job order costing
分批成本制
joint account
聯(lián)合帳戶
joint cost
聯(lián)合成本
joint venture
合資經(jīng)營(yíng)
journal
日記帳、日記簿、分錄簿
junk bond
垃圾債券
just-in-time production and inventory system
及時(shí)生產(chǎn)與存貨制度
會(huì)計(jì)英語(yǔ)匯集L
L/C,letter of credit
信用狀
land
土地
land improvement
土地改良
lease
租賃
legal reserve
指法定準(zhǔn)備、法定公積
liability
負(fù)債
liquid asset
高流動(dòng)性資產(chǎn)
listed corporation
上市公司
long-term debt
長(zhǎng)期負(fù)債
long-term investment
長(zhǎng)期投資
long-term liability
長(zhǎng)期負(fù)債
loss
損失
loss or gain
損益
會(huì)計(jì)英語(yǔ)匯集M
management accounting
管理會(huì)計(jì)
marginal contribution
邊際貢獻(xiàn)
market price
市價(jià)
market risk
市場(chǎng)風(fēng)險(xiǎn)
market value
市價(jià)、時(shí)價(jià)
marketable securities
有價(jià)證券
markup
加價(jià)
master budget
總預(yù)算
merger
兼併
monetary policy
貨幣政策
money market
貨幣市場(chǎng)
MRP,material requirements planning
材料需求規(guī)劃
會(huì)計(jì)英語(yǔ)匯集N
negotiable certificate of deposit
可轉(zhuǎn)讓定期存單
net asset
淨(jìng)資產(chǎn)
net income
淨(jìng)利、純益
net loss
淨(jìng)損、純損
net present value method
淨(jìng)現(xiàn)值法
net worth
淨(jìng)值、權(quán)益
non-appropriated surplus
未分配盈餘
non-operating expense
非營(yíng)業(yè)費(fèi)用、營(yíng)業(yè)外費(fèi)用
non-operating income or loss
非營(yíng)業(yè)損益、營(yíng)業(yè)外損益、其他損益
non-operating revenue
非營(yíng)業(yè)收入
notes payable
應(yīng)付票據(jù)
notes receivable
應(yīng)收票據(jù)
會(huì)計(jì)英語(yǔ)匯集O
obligation
負(fù)擔(dān)
office equipment
辦公設(shè)備
on demand
見(jiàn)票即付
on-line consolidation
單線合併
opening balance
期初餘額
operating expense
營(yíng)業(yè)費(fèi)用
operating leverage
營(yíng)運(yùn)槓桿
opportunity cost
機(jī)會(huì)成本
option
選擇權(quán)
order
訂單
original cost
原始成本、歷史成本
other income
其他收入
outstanding
流通在外
outstanding check
未兌現(xiàn)支票
overdraft
透支
owner's equity
業(yè)主權(quán)益
會(huì)計(jì)英語(yǔ)匯集P
paid-in surplus
資本公積、額外投入資本
payment in advance
預(yù)付貨款
pension
退休金
periodic inventory system
定期盤(pán)存制
permanent proprietorship
永久性資本
perpetual inventory system
永續(xù)盤(pán)存制
petty cash
零用金
physical inventory system
實(shí)地盤(pán)存制
pledge
質(zhì)權(quán)、質(zhì)押
posting expense
過(guò)帳
prepaid expense
預(yù)付費(fèi)用
present value
現(xiàn)值
price-earnings ratio
本益比、市盈率
primary liability
主要債務(wù)
profit
利潤(rùn)、利益
profit center
利潤(rùn)中心
promissory note
本票、期票
proprietary interest
業(yè)主權(quán)益
會(huì)計(jì)英語(yǔ)匯集Q
Qualifications of the opinion
意見(jiàn)的附帶條件
qualified opinion
保留意見(jiàn)
quality control
品質(zhì)控制
quality costs
品質(zhì)成本
quantity variance
數(shù)量差異
quarterly report
季報(bào)
questionnaire on internal contral
內(nèi)部控制調(diào)查表
quick asset
速動(dòng)資產(chǎn)
quick ratio
速動(dòng)比率
quota
定額,限額
quotation
報(bào)價(jià),報(bào)價(jià)單
會(huì)計(jì)英語(yǔ)匯集R
R&D expense
研究發(fā)展費(fèi)用
rate of return
報(bào)酬率
rate of return on assets
資產(chǎn)報(bào)酬率
realized value
變現(xiàn)價(jià)值
receivables
應(yīng)收款項(xiàng)
recognize
認(rèn)列、認(rèn)定
redeemable bonds
可贖回公司債
refundable deposits
存入保證金
reorder point
再訂購(gòu)點(diǎn)
retained earnings
保留盈餘
return on sale
純益率、淨(jìng)利率
revenue
收益
revenue center
收入中心
ROI,return on assets
資產(chǎn)報(bào)酬率
rollover
展期、移轉(zhuǎn)
會(huì)計(jì)英語(yǔ)匯集S
sales
銷售、銷貨
sales on credit
賒銷
selling and administrative expense
銷售及管理費(fèi)用
selling expense
銷售費(fèi)用
shareholders' equity
股東權(quán)益、業(yè)主權(quán)益
short-term debt
短期負(fù)債
short-term investment
短期投資
statement of cash flows
現(xiàn)金流量表
statement of receipts and disbursements
現(xiàn)金收支表
stock
股票、存量
stock dividend
股票股利
stock rights
認(rèn)股權(quán)
stock split
股份分割
stock warrants
認(rèn)股證
suspense,sundry debts
暫付款
systematic risk
系統(tǒng)性風(fēng)險(xiǎn)
會(huì)計(jì)英語(yǔ)匯集T
T-account
T字帳
takeover
購(gòu)併、接收
tangible asset
有形資產(chǎn)
target cost
目標(biāo)成本
tax accounting
稅務(wù)會(huì)計(jì)
terminal value
終值、未來(lái)值
TQC,total quality control
全面品質(zhì)管制
treasury bill
國(guó)庫(kù)券
treasury stock
庫(kù)藏股票
會(huì)計(jì)英語(yǔ)匯集U
unappropriated retained earnings
未指定用途留存盈餘
unaudited financial statement
未審定財(cái)務(wù)報(bào)表
uncontrollable expense
不可控制費(fèi)用
uncrossed check
非劃線支票,普通支票
unearned revenue
遞延收入、預(yù)收收入
unfunded debt
短期債務(wù)
unidentifiable assets
不可辨認(rèn)資產(chǎn)
unrealized revenue
未時(shí)現(xiàn)收入、未實(shí)現(xiàn)收益
unsecured bond
無(wú)擔(dān)保公司債
unsystematic risk
非系統(tǒng)性風(fēng)險(xiǎn)
useful life
耐用年限
會(huì)計(jì)英語(yǔ)匯集V
validity checks
有效性檢驗(yàn)
valuation
評(píng)價(jià)
value chain
價(jià)值鍊
variable charges
變動(dòng)支出、變動(dòng)費(fèi)用
variable cost
變動(dòng)成本
variance analysis
差異分析
vertical integration
垂直整合
Vertical Intergation
垂直整合
volue variance
產(chǎn)能差異
vouch
審核
voucher
傳票,記帳憑證,付款憑單
會(huì)計(jì)英語(yǔ)匯集W
warrant
認(rèn)股權(quán)證、支付命令支票
wasting assets
遞耗資產(chǎn)
weighted average method
加權(quán)平均法
whole life insurance
終生保險(xiǎn)
wholesale price index
躉售物價(jià)指數(shù)
withholding
代扣款項(xiàng)
work in process
在製品
work in process inventory
在製品存貨
work sheet for distribution
分配計(jì)算表
working capital
營(yíng)運(yùn)資金
working capital ratio
營(yíng)運(yùn)資本比率
working paper
工作底稿
world trade
世界貿(mào)易
write down
降值
write off
沖銷、註銷
write up
升值
會(huì)計(jì)英語(yǔ)匯集Y
years-of-service approach
服務(wù)年數(shù)法
yield
殖利率、收益率、獲益率
YTM,yield to maturity
到期報(bào)酬率、到期收益率
會(huì)計(jì)英語(yǔ)匯集Z
zero interest debenture bonds 無(wú)息信用債券
ZIPS,zero inventory production systems
零庫(kù)存生產(chǎn)系統(tǒng)
ZBB,zero-base budgeting
零基預(yù)算法
會(huì)計(jì)英語(yǔ)詞匯
2009-01-06 21:03:13| 分類：
英語(yǔ)學(xué)習(xí) | 標(biāo)簽： |舉報(bào) |字號(hào)大中小
acceptance 承兌
account 賬戶
accountant 會(huì)計(jì)員
accounting 會(huì)計(jì)
accounting system 會(huì)計(jì)制度
accounts payable 應(yīng)付賬款
accounts receivable 應(yīng)收賬款
accumulated profits 累積利益
adjusting entry 調(diào)整記錄
adjustment 調(diào)整
administration expense 管理費(fèi)用
advances 預(yù)付
advertising expense 廣告費(fèi)
agency 代理
agent 代理人
agreement 契約
allotments 分配數(shù)
allowance 津貼
amalgamation 合併
amortization 攤銷
amortized cost 應(yīng)攤成本
annuities 年金
applied cost 已分配成本
applied expense 已分配費(fèi)用
applied manufacturing expense 己分配製造費(fèi)用
apportioned charge 攤派費(fèi)用
appreciation 漲價(jià)
article of association 公司章程
assessment 課稅
assets 資產(chǎn)
attorney fee 律師費(fèi)
audit 審計(jì)
auditor 審計(jì)員
average 平均數(shù)
average cost 平均成本
bad debt 壞賬
balance 餘額
balance sheet 資產(chǎn)負(fù)債表
bank account 銀行賬戶
bank balance 銀行結(jié)存
bank charge 銀行手續(xù)費(fèi)
bank deposit 銀行存款
bank discount 銀行貼現(xiàn)
bank draft 銀行匯票
bank loan 銀行借款
bank overdraft 銀行透支
bankers acceptance 銀行承兌
bankruptcy 破產(chǎn)
bearer 持票人
beneficiary 受益人
bequest 遺產(chǎn)
bill 票據(jù)
bill of exchange 匯票
bill of lading 提單
bills discounted 貼現(xiàn)票據(jù)
bills payable 應(yīng)付票據(jù)
bills receivable 應(yīng)收票據(jù)
board of directors 董事會(huì)
bonds 債券
bonus 紅利
book value 賬面價(jià)值
bookkeeper 簿記員
bookkeeping 簿記
branch office general ledger 支店往來(lái)賬戶
broker 經(jīng)紀(jì)人
brought down 接前
brought forward 接上頁(yè)
budget 預(yù)算
by-product 副產(chǎn)品
by-product sales 副產(chǎn)品銷售
capital 股本
capital income 資本收益
capital outlay 資本支出
capital stock 股本
capital stock certificate 股票
carried down 移後
carried forward 移下頁(yè)
cash 現(xiàn)金
cash account 現(xiàn)金賬戶
cash in bank 存銀行現(xiàn)金
cash on delivery 交貨收款
cash on hand 庫(kù)存現(xiàn)金
cash payment 現(xiàn)金支付
cash purchase 現(xiàn)購(gòu)
cash sale 現(xiàn)沽
cashier 出納員
cashiers check 本票
certificate of deposit 存款單折
certificate of indebtedness 借據(jù)
certified check 保付支票
certified public accountant 會(huì)計(jì)師
charges 費(fèi)用
charge for remittances 匯水手續(xù)費(fèi)
charter 營(yíng)業(yè)執(zhí)照
chartered accountant 會(huì)計(jì)師
chattles 動(dòng)產(chǎn)
check 支票
checkbook stub 支票存根
closed account 己結(jié)清賬戶
closing 結(jié)算
closing entries 結(jié)賬紀(jì)錄
closing stock 期末存貨
closing the book 結(jié)賬
columnar journal 多欄日記賬
combination 聯(lián)合
commission 傭金
commodity 商品
common stock 普通股
company 公司
compensation 賠償
compound interest 複利
consignee 承銷人
consignment 寄銷
consignor 寄銷人
consolidated balance sheet 合併資產(chǎn)負(fù)債表
consolidated profit and loss account 合併損益表
consolidation 合併
construction cost 營(yíng)建成本
construction revenue 營(yíng)建收入
contract 合同
control account 統(tǒng)制賬戶
copyright 版權(quán)
corporation 公司
cost 成本
cost accounting 成本會(huì)計(jì)
cost of labour 勞工成本
cost of production 生產(chǎn)成本
cost of manufacture 製造成本
cost of sales 銷貨成本
cost price 成本價(jià)格
credit 貸方
credit note 收款通知單
creditor 債權(quán)人
crossed check 橫線支票
current account 往來(lái)活期賬戶
current asset 流動(dòng)資產(chǎn)
current liability 流動(dòng)負(fù)債
current profit and loss 本期損益
debit 借方
debt 債務(wù)
debtor 債務(wù)人
deed 契據(jù)
deferred assets 遞延資產(chǎn)
deferred liabilities 遞延負(fù)債
delivery 交貨
delivery expense 送貨費(fèi)
delivery order 出貨單
demand draft 即期匯票
demand note 即期票據(jù)
demurrage charge 延期費(fèi)
deposit 存款
deposit slip 存款單
depreciation 折舊
direct cost 直接成本
direct labour 直接人工
director 董事
discount 折扣
discount on purchase 進(jìn)貨折扣
discount on sale 銷貨折扣
dishonoured check 退票
dissolution 解散
dividend 股利
dividend payable 應(yīng)付股利
documentary bill 押匯匯票
documents 單據(jù)
double entry bookkeeping 複式簿記
draft 匯票
drawee 付款人
drawer 出票人
drawing 提款
duplicate 副本
duties and taxes 稅捐
earnings 業(yè)務(wù)收益
endorser 背書(shū)人
entertainment 交際費(fèi)
enterprise 企業(yè)
equipment 設(shè)備
estate 財(cái)產(chǎn)
estimated cost 估計(jì)成本
estimates 概算
exchange 兌換
exchange loss 兌換損失
expenditure 經(jīng)費(fèi)
expense 費(fèi)用
extension 延期
face value 票面價(jià)值
factor 代理商
fair value 公平價(jià)值
financial statement 財(cái)務(wù)報(bào)表
financial year 財(cái)政年度
finished goods 製成品
finished parts 製成零件
fixed asset 固定資產(chǎn)
fixed cost 固定成本
fixed deposit 定期存款
fixed expense 固定費(fèi)用
foreman 工頭
franchise 專營(yíng)權(quán)
freight 運(yùn)費(fèi)
funds 資金
furniture and fixture 傢俬及器具
gain 利益
general expense 總務(wù)費(fèi)用
general ledger 總分類賬
goods 貨物
goods in transit 在運(yùn)貨物
goodwill 商譽(yù)
government bonds 政府債券
gross profit 毛利
guarantee 保證
guarantor 保證人
idle time 停工時(shí)間
import duty 進(jìn)口稅
income 收入
income tax 所得稅
income from joint venture 合營(yíng)收益
income from sale of assets 出售資產(chǎn)收入
indirect cost 間接成本
indirect expense 間接費(fèi)用
indirect labour 間接人工
indorsement 背書(shū)
installment 分期付款
insurance 保險(xiǎn)
intangible asset 無(wú)形資產(chǎn)
interest 利息
interest rate 利率
interest received 利息收入
inter office account 內(nèi)部往來(lái)
intrinsic value 內(nèi)在價(jià)值
inventory 存貨
investment 投資
investment income 投資收益
invoice 發(fā)票
item 項(xiàng)目
job 工作
job cost 工程成本
joint venture 短期合伙
journal 日記賬
labour 人工
labour cost 人工成本
land 土地
lease 租約
leasehold 租約
ledger 分類賬
legal expense 律師費(fèi)
letter of credit 信用狀
liability 負(fù)債
limited company 有限公司
limited liability 有限負(fù)債
limited partnership 有限合夥
liquidation 清盤(pán)
loan 借款
long term liability 長(zhǎng)期負(fù)債
loss 損失
loss on exchange 兌換損失
machinery equipment 機(jī)器設(shè)備
manufacturing expense 製造費(fèi)用
manufacturing cost 製造成本
market price 市價(jià)
materials 原村料
material requisition 領(lǐng)料單
medical fee 醫(yī)藥費(fèi)
merchandise 商品
miscellaneous expense 雜項(xiàng)費(fèi)用
mortgage 抵押
mortgagor 抵押人
mortgagee 承押人
movable property 動(dòng)產(chǎn)
net amount 淨(jìng)額
net asset 資產(chǎn)淨(jìng)額
net income 淨(jìng)收入
net loss 淨(jìng)虧損
net profit 純利
net value 淨(jìng)值
notes 票據(jù)
notes payable 應(yīng)付票據(jù)
notes receivable 應(yīng)收票據(jù)
opening stock 期初存貨
operating expense 營(yíng)業(yè)費(fèi)用
order 訂單
organization expense 開(kāi)辦費(fèi)
original document 原始單據(jù)
outlay 支出
output 產(chǎn)量
overdraft 透支
opening stock 期初存貨
operating expense 營(yíng)業(yè)費(fèi)用
order 訂單
organization expense 開(kāi)辦費(fèi)
original document 原始單據(jù)
outlay 支出
output 產(chǎn)量
overdraft 透支
quotation 報(bào)價(jià)
rate 比率
raw material 原料
rebate 回扣
receipt 收據(jù)
receivable 應(yīng)收款
recoup 補(bǔ)償
redemption 償還
refund 退款
remittance 匯款
rent 租金
repair 修理費(fèi)
reserve 準(zhǔn)備
residual value 剩餘價(jià)值
retailer 零售商
returns 退貨
revenue 收入
salary 薪金
sales 銷貨
sale return 銷貨退回
sale discount 銷貨折扣
salvage 殘值
sample fee 樣品
scrap 廢料
scrap value 殘餘價(jià)值
securities 證券
security 抵押品
selling commission 銷貨傭金
selling expense 銷貨費(fèi)用
selling price 售價(jià)
share capital 股份
share certificate 股票
shareholder 股東
short term loan 短期借款
sole proprietorship 獨(dú)資
spare parts 配件
standard cost 標(biāo)準(zhǔn)成本
stock 存貨
stocktake 盤(pán)點(diǎn)
stock sheet 存貨表
subsidies 補(bǔ)助金
sundry expense 雜項(xiàng)費(fèi)用
supporting document 附表
surplus 盈餘
suspense account 暫記賬戶
taxable profit 可徵稅利潤(rùn)
tax 稅捐
temporary payment 暫付款
temporary receipt 暫收款
time deposit 定期存款
total 合計(jì)
total cost 總成本
trade creditor 進(jìn)貨客戶
trade debtor 銷貨客戶
trademark 商標(biāo)
transaction 交易
transfer 轉(zhuǎn)賬
transfer voucher 轉(zhuǎn)賬傳票
transportation 運(yùn)輸費(fèi)
travelling 差旅費(fèi)
trial balance 試算表
trust 信託
turnover 營(yíng)業(yè)額
unappropriated surplus 未分配盈餘
unit cost 單位成本
unlimited company 無(wú)限公司
unlimited liability 無(wú)限責(zé)任
unpaid dividend 未付股利
valuation 估價(jià)
value 價(jià)值
vendor 賣(mài)主
voucher 傳票
wage rate 工資率
wage 工資
wage allocation sheet 工資分配表
warehouse receipt 倉(cāng)庫(kù)收據(jù)
welfare expense 褔?yán)M(fèi)
wear and tear 秏損
work order 工作通知單
year end 年結(jié)
