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会计方面专业术语的英文翻译

发布时间：2020-10-21   来源：文档文库   
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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amortization 21 1/




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 21 3/




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 purchase 21 4/




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 21 7/




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

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提款drawing 副本duplicate duties and taxes税捐 earnings业务收益 endorser背书人 entertainment交际费 enterprise企业 equipment设备 财产estate 估计成本estimated cost 概算estimates 兑换exchange 兑换损失exchange loss expenditure经费 expense费用 extension延期 票面价值face value 代理商factor fair value公平价值 financial statement财务报表 financial year财政年度 21 9/




制成品finished goods 制成零件finished parts 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 运费freight 资金funds 家俬及器具furniture and fixture gain利益 general expense总务费用 总分类账general ledger 货物goods 在运货物goods in transit goodwill商誉 government bonds政府债券 gross profit毛利 保证guarantee


guarantor保证人 21 10/




停工时间idle time 进口税import duty

indirect cost间接成本

indirect expense间接费用 indirect labour间接人工
背书indorsement 分期付款installment 保险insurance 无形资产intangible asset 利息interest 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 发票 invoice item项目 21 11/




工作job 工程成本job cost 短期合伙joint venture journal日记账 labour人工 labour cost人工成本 land土地 lease租约 租约leasehold 分类账ledger 律师费legal expense 信用状letter of credit 负债liability limited liability有限负债

limited partnership有限合夥 liquidation清盘 借款loan 长期负债long term liability loss损失 loss on exchange兑换损失 机器设备machinery equipment 21 12/




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

抵押mortgage 抵押人mortgagor 承押人mortgagee 动产movable property

票据 notes notes payable应付票据 notes receivable应收票据 期初存货opening stock 21 13/




营业费用operating expense 订单order 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 营业费用operating expense 订单order 开办费organization expense 原始单据original document 支出outlay output产量 overdraft透支 quotation报价 比率rate 原料raw material rebate回扣 receipt收据 应收款receivable14 / 21







补偿recoup 偿还redemption 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 销货退回sale return 销货折扣sale discount 残值salvage sample fee样品 scrap废料 scrap value残余价值 证券securities security抵押品 21 15/




销货费用 selling expense 售价selling price 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 标准成本standard cost 存货stock 盘点stocktake 存货表stock sheet 补助金subsidies sundry expense杂项费用 supporting document附表 surplus盈余 暂记账户suspense account taxable profit可徵税利润 tax税捐 暂付款temporary payment temporary receipt暂收款 / 16 21




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试算表 trust信托 turnover营业额

unappropriated surplus未分配盈余 unit cost单位成本

unlimited liability无限责任 unpaid dividend未付股利 valuation估价 value价值 vendor卖主

17 / 21


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 Account帐户

Accounting system会计系统

American Accounting Association美国会计协会 American Institute of CPAs美国注册会计师协会 Audit审计

Balance sheet资产负债表 Bookkeepking簿记

Cash flow prospects现金流量预测

Certificate in Internal Auditing内部审计证书 Certificate in Management Accounting管理会计证书 Certificate Public Accountant注册会计师 Cost accounting成本会计

18 / 21


External users外部使用者 Financial accounting财务会计

Financial Accounting Standards Board财务会计准则委员会 Financial forecast财务预测




Generally accepted accounting principles公认会计原则 General-purpose information通用目的信息 Government Accounting Office政府会计办公室 Institute of Internal Auditors内部审计师协会 Institute of Management Accountants管理会计师协会 Integrity整合性

Internal auditing内部审计

Internal control structure内部控制结构 Internal Revenue Service国内收入署 Internal users内部使用者 Management accounting管理会计 Return of investment投资回报 Return on investment投资报酬

Securities and Exchange Commission证券交易委员会 Statement of cash flow现金流量表 Statement of financial position财务状况表 Tax accounting税务会计

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Accounting equation会计等式 Articulation勾稽关系 Assets资产




Business entity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

Financial statement财务报表 Financial activities筹资活动

Going-concern assumption持续经营假设 Inflation通货膨涨

Investing activities投资活动 Liabilities负债

Negative cash flow负现金流量 Operating activities经营活动 Owner's equity所有者权益 Partnership合伙企业

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Positive cash flow正现金流量 Retained earning留存利润




Revenue收入

Sole proprietorship独资企业 Solvency清偿能力

Stable-dollar assumption稳定货币假设 Stockholders股东

Stockholders' equity股东权益 Window dressing门面粉饰

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