财务英文术语.doc

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 accountsreceivable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 expenseapportioned 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 bankaccount 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 银行汇票己分配制造费用叮叮小文库bank loan 银行借款 bank overdraft 银行透支bankers accepta nee 银行承兑ban kruptey 破产 bearer 持票人 ben efieiary 受益人bequest 遗产 bill 票据 bill of exeha nge汇票 bill ofladi ng提单bills diseou nted贴现票据bills payable应付票据 bills reeeivable应收票据board of direetors董事会 bonds债券 bonus 红利book value账面价值 bookkeeper簿记员 bookkeeping 簿记 branch offiee gen eral ledger支店往来账户broker 经纪人 brought dow n 接前 brought forward接上页 budget 预算 by-produet 副产品 by-produetsales 副产品销售 eapital 股本 eapital in eome 资本收益eapital outlay 资本支出 eapital stoek股本 eapitalstoek eertifieate股票 earried dow n移后earried forward移下页 eash现金 eash aeeo unt现金账户 eash in bank存银行现金 eash on delivery交货收款 eash on hand库存现金eash payme nt现金支付eash purehase现购 eash sale 现沽 eashier 出纳员eashiers eheek本票 eertifieate of deposit存款单折certificate of in debted ness借据certified check保付支票certified public acco untant会计师charges 费用charge for remitta nces汇水手续费charter 营业执照chartered acco untant会计师 chatties 动产 check支票checkbook stub支票存根closed acco unt己结清账户clos ing 结算 clos ing en tries结账纪录 clos ingstock 期末存货 clos ing the book结账colu mnar journal 多栏日记账comb in ati on联合commissi on 佣金 commodity商品 com mon stock普通股 company 公司 compe nsati on赔偿compo und in terest复禾 Ucon sig nee 承销人 con sig nment寄销 con sig nor寄销人 con solidated bala nee sheet合并资产负债2叮叮小文库表con solidated profit and loss acco unt 合并损益表con solidati on 合并con struct ion cost 营建成本con struct ion revenue 营建收入contract 合同 con trol acco unt 统制账户copyright 版权 corporati on 公司 cost 成本 cost accounting 成本会计cost of labour 劳工成本 cost of producti on 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curre nt accou nt 往来活期账户curre nt asset 流动资产 curre nt liability 流动负债curre nt 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 expe nse 送货费delivery order 出货单 dema nd draft 即期汇票 demand note 即期票据demurrage charge延期费 deposit存款 deposit slip存款单 depreciati on折旧 directcost 直接成本 direct labour 直接人工director董事discount 折扣 disco unt on purchase进货折扣disco unt on sale销货折扣 disho noured check退票dissolution解散 divide nd 股利 divide nd payable应付股禾 Udocume ntary bill押汇汇票docume nts单据 double entry bookkeep ing复式簿记draft 汇票 drawee 付款人 drawer出票人 draw ing提款 duplicate 副本 duties and taxes税捐 earnings业务收益 endorser背书人 en terta inment 交际费en terprise企业equipme nt设备 estate 财产 estimated cost 估计成本 estimates 概算 excha nge 兑换 excha nge loss兑换损失 expe nditure 经费 expe nse 费用 exte3叮叮小文库nsion 延期 face value 票面价值factor 代理商 fairvalue 公平价值 finan cial stateme nt财务报表finan cial year财政年度fini shed 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 expe nse固定费用forema n 工头 franchise专营权 freight 运费 fun ds资金 furniture and fixture家俬及器具gain 禾 U 益gen eral expe nse总务费用gen eral ledger总分类账 goods货物 goods in transit在运货物goodwill 商誉 gover nment bonds政府债券gross profit毛禾 U guara ntee 保证 guara ntor 保证人 idle time停工时间 import duty 进口税 in come收入 in come tax所得税 in come from joi nt ven ture合营收益in come from sale of assets出售资产收入in direct co。