[会计,审计专业资料] 常见会计用语英语词汇汇总 [复制链接]

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1、[会计,审计专业资料]常见会计用语英语词汇汇总[复制链接]acceptance承兌Account帐,帐户accountant會計員Accountingequation会计等式Accountingsystem会计系统,会计制度accounting會計accountspayable應付賬款accountsreceivable應收賬款accumulatedprofits累積利益adjustingentry調整記錄adjustment調整administrationexpense管理費用advances預付advertis

2、ingexpense廣告費agency代理agent代理人agreement契約allotments分配數allowance津貼amalgamation合併AmericanAccountingAssociation美国会计协会AmericanInstituteofCPAs美国注册会计师协会amortization攤銷amortizedcost應攤成本annuities年金appliedcost已分配成本appliedexpense已分配費用appliedmanufacturingexpense己分配製造費用appo

3、rtionedcharge攤派費用appreciation漲價articleofassociation公司章程Articulation勾稽关系assessment課稅Assets资产attorneyfee律師費Audit审计auditor審計員averagecost平均成本average平均數baddebt壞賬Balancesheet资产负债表balance餘額bankaccount銀行賬戶bankbalance銀行結存bankcharge銀行手續費bankdeposit銀行存款bankdiscount銀行貼現ba

4、nkdraft銀行匯票bankloan銀行借款bankoverdraft銀行透支bankersacceptance銀行承兌bankruptcy破產bearer持票人beneficiary受益人bequest遺產billofexchange匯票billoflading提單bill票據billsdiscounted貼現票據billspayable應付票據billsreceivable應收票據boardofdirectors董事會bonds債券bonus紅利bookvalue賬面價值bookkeeper簿記員bookke

5、eping簿記Bookkeepking簿记branchofficegeneralledger支店往來賬戶broker經紀人broughtdown接前broughtforward接上頁budget預算Businessentity企业个体by-productsales副產品銷售by-product副產品capital股本capitalincome資本收益capitaloutlay資本支出capitalstockcertificate股票Capitalstock股本carrieddown移後carriedforward移

6、下頁cashaccount現金賬戶Cashflowprospects现金流量预测cashinbank存銀行現金cashondelivery交貨收款cashonhand庫存現金cashpayment現金支付cashpurchase現購cashsale現沽cash現金cashier出納員cashierscheck本票CertificateinInternalAuditing内部审计证书CertificateinManagementAccounting管理会计证书certificateofdeposit存款單折certi

7、ficateofindebtedness借據CertificatePublicAccountant注册会计师certifiedcheck保付支票certifiedpublicaccountant會計師chargeforremittances匯水手續費charges費用charter營業執照charteredaccountant會計師chattles動產check支票checkbookstub支票存根closedaccount己結清賬戶closing結算closingentries結賬紀錄closingstock期末

8、存貨closingthebook結賬columnarjournal多欄日記賬combination聯合commission佣金commodity商品commonstock普通股company公司compensation賠償compoundinterest複利consignee承銷人consignment寄銷consignor寄銷人consolidatedba